First Financial Bancorp. (FFBC) 10-Q 8 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 07, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	001-34762
Entity Registrant Name	FIRST FINANCIAL BANCORP /OH/
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-1042001
Entity Address, Address Line One	255 East Fifth Street, Suite 800
Entity Address, City or Town	Cincinnati,
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45202
City Area Code	877
Local Phone Number	322-9530
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		97,964,165
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
NASDAQ/NGS (GLOBAL SELECT MARKET) [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Common stock, No par value
Trading Symbol	FFBC
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans and Leases Receivable, Net of Deferred Income	$ 9,307,819	$ 9,201,665
ASSETS
Cash and due from banks	261,892	200,691
Interest-bearing deposits with other banks	71,071	56,948
Investment securities available-for-sale, at fair value (amortized cost $2,857,355 at March 31, 2020 and $2,798,298 at December 31, 2019)	2,908,688	2,852,084
Investment securities held-to-maturity (fair value $140,065 at March 31, 2020 and $142,821 at December 31, 2019)	136,744	142,862
Other investments	143,581	125,020
Loans held for sale	27,334	13,680
Loans
Total loans and leases	9,307,819	9,201,665
Loans and Leases Receivable, Allowance	143,885	57,650
Net loans and leases	9,163,934	9,144,015
Premises and equipment	212,787	214,506
Goodwill	937,771	937,771
Other Finite-Lived Intangible Assets, Gross	73,258	76,201
Accrued interest and other assets	1,120,507	747,847
Total assets	15,057,567	14,511,625
Deposits
Interest-bearing	2,498,109	2,364,881
Savings	2,978,250	2,960,979
Time	2,435,858	2,240,441
Total interest-bearing deposits	7,912,217	7,566,301
Noninterest-bearing	2,723,341	2,643,928
Total deposits	10,635,558	10,210,229
Federal funds purchased and securities sold under agreements to repurchase	215,824	165,181
FHLB short-term borrowings	1,181,900	1,151,000
Total short-term borrowings	1,397,724	1,316,181
Long-term debt	325,566	414,376
Total borrowed funds	1,723,290	1,730,557
Accrued interest and other liabilities	519,336	323,134
Total liabilities	12,878,184	12,263,920
SHAREHOLDERS' EQUITY
Common stock - no par value Authorized - 160,000,000 shares Issued - 104,281,794 shares in 2018 and 68,730,731 shares in 2017	1,633,950	1,640,771
Retained earnings	660,653	711,249
Accumulated other comprehensive loss	11,788	13,323
Treasury stock, at cost, 6,312,836 shares in 2020 and 5,790,796 shares in 2019	(127,008)	(117,638)
Total shareholders' equity	2,179,383	2,247,705
Total liabilities and shareholders' equity	15,057,567	14,511,625
Commercial real estate
Loans and Leases Receivable, Net of Deferred Income	4,278,257	4,194,651
Loans
Total loans and leases	4,278,257	4,194,651
Construction real estate
Loans and Leases Receivable, Net of Deferred Income	500,311	493,182
Loans
Total loans and leases	500,311	493,182
Commercial
Loans and Leases Receivable, Net of Deferred Income	2,477,773	2,465,877
Loans
Total loans and leases	2,477,773	2,465,877
Lease financing
Loans and Leases Receivable, Net of Deferred Income	82,602	88,364
Loans
Total loans and leases	82,602	88,364
Residential real estate
Loans and Leases Receivable, Net of Deferred Income	1,061,792	1,055,949
Loans
Total loans and leases	1,061,792	1,055,949
Home equity
Loans and Leases Receivable, Net of Deferred Income	781,243	771,869
Loans
Total loans and leases	781,243	771,869
Installment
Loans and Leases Receivable, Net of Deferred Income	80,085	82,589
Loans
Total loans and leases	80,085	82,589
Credit card
Loans and Leases Receivable, Net of Deferred Income	45,756	49,184
Loans
Total loans and leases	$ 45,756	$ 49,184

CONSOLIDATED BALANCE SHEETS CON

CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Available-for-sale Securities, Amortized Cost Basis	$ 2,857,355	$ 2,798,298
Debt Securities, Held-to-maturity, Fair Value	$ 140,065	$ 142,821
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized	160,000,000	160,000,000
Common Stock, Shares, Issued	104,281,794	104,281,794
Treasury Stock, Shares	6,312,836	5,790,796

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Document Period End Date	Mar. 31, 2020
Interest income
Loans, including fees	$ 115,775	$ 123,056
Investment securities
Taxable	19,005	24,235
Tax-exempt	4,582	4,258
Total interest on investment securities	23,587	28,493
Other earning assets	142	210
Total interest income	139,504	151,759
Interest expense
Deposits	16,365	19,243
Short-term borrowings	5,087	5,960
Long-term borrowings	3,770	5,041
Total interest expense	25,222	30,244
Net interest income	114,282	121,515
Provision for Credit Losses	23,880	14,083
Provision for credit losses	1,568	6
Net interest income after provision for loan and lease losses	88,834	107,426
Noninterest income
Service Charges on Deposit Accounts	8,435	8,903
Trust and wealth management fees	4,469	4,070
Bankcard income	2,698	5,586
Client derivative fees	3,105	1,704
Foreign exchange income	9,966	0
Net gain from sales of loans	2,831	1,890
Net gain (loss) on sales/transfers of investment securities	(59)	(178)
Other	3,939	4,852
Total noninterest income	35,384	26,827
Noninterest expenses
Salaries and employee benefits	54,822	47,912
Net occupancy	6,104	6,630
Furniture and equipment	4,053	3,416
Data processing	6,389	5,127
Marketing	1,220	1,606
Communication	890	728
Professional services	2,275	2,252
State intangible tax	1,516	1,310
FDIC assessments	1,405	950
Intangible assets amortization	2,792	2,045
Other	8,200	6,517
Total noninterest expenses	89,666	78,493
Income before income taxes	34,552	55,760
Income tax expense	5,924	9,921
Net income	$ 28,628	$ 45,839
Earnings per common share
Basic	$ 0.29	$ 0.47
Diluted	0.29	0.47
Cash dividends declared per share	$ 0.23	$ 0.22
Average common shares outstanding - basic	97,736,690	97,926,088
Average common shares outstanding - diluted	98,356,214	98,436,311

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 28,628	$ 45,839
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	(1,863)	23,505
Change in retirement obligation	328	290
Unrealized gain (loss) on derivatives	0	72
Other comprehensive income (loss)	(1,535)	23,867
Comprehensive income	$ 27,093	$ 69,706

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Retained earnings	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balances (in shares) at Dec. 31, 2018		104,281,794			(6,387,508)
Beginning Balances at Dec. 31, 2018	$ 2,078,249	$ 1,633,256	$ 600,014	$ (44,408)	$ (110,613)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	45,839		45,839
Other comprehensive income (loss)	23,867			23,867
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(21,666)		(21,666)
Stock Issued During Period, Shares, Other					452,134
Adjustments to Additional Paid in Capital, Other	0	(7,830)			$ 7,830
Exercise of stock options, net of shares purchased (in shares)					20,424
Exercise of stock options, net of shares purchased	(90)	(264)			$ (354)
Restricted stock awards, net of forfeitures (in shares)					247,028
Restricted stock awards, net of forfeitures	(2,083)	(5,604)			$ 3,521
Share-based compensation expense	2,996	$ 2,996
Ending Balances (in shares) at Mar. 31, 2019		104,281,794			(5,667,922)
Ending Balances at Mar. 31, 2019	2,130,419	$ 1,622,554	626,408	(19,635)	$ (98,908)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative Effect of New Accounting Principle in Period of Adoption	3,127		2,221	906
Beginning Balances (in shares) at Dec. 31, 2019		104,281,794			(5,790,796)
Beginning Balances at Dec. 31, 2019	2,247,705	$ 1,640,771	711,249	13,323	$ (117,638)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	28,628		28,628
Other comprehensive income (loss)	(1,535)			(1,535)
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(22,342)		(22,342)
Treasury Stock, Shares, Acquired					(880,000)
Treasury Stock, Value, Acquired, Cost Method	(16,686)				$ (16,686)
Exercise of stock options, net of shares purchased (in shares)					10,405
Exercise of stock options, net of shares purchased	(72)	(140)			$ (212)
Restricted stock awards, net of forfeitures (in shares)					347,555
Restricted stock awards, net of forfeitures	(1,114)	(8,218)			$ 7,104
Share-based compensation expense	1,537	$ 1,537
Ending Balances (in shares) at Mar. 31, 2020		104,281,794			(6,312,836)
Ending Balances at Mar. 31, 2020	2,179,383	$ 1,633,950	660,653	$ 11,788	$ (127,008)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ (56,882)		$ (56,882)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Common Stock, Dividends, Per Share, Declared	$ 0.23	$ 0.22

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating activities
Net income	$ 28,628	$ 45,839
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	25,448	14,083
Depreciation and amortization	8,464	6,489
Stock-based compensation expense	1,537	2,996
Pension expense (income)	400	375
Net amortization (accretion) on investment securities	3,981	2,649
Net (gain) loss on sales of investment securities	59	178
Originations of loans held for sale	(111,112)	(41,227)
Net gains from sales of loans held for sale	(2,831)	(1,890)
Proceeds from sales of loans held for sale	100,288	39,273
Deferred income taxes	2,975	12,625
Amortization of operating leases	2,020	1,826
Payments for operating leases	(1,288)	(1,823)
Decrease (increase) cash surrender value of life insurance	198	1,534
Decrease (increase) in interest receivable	(878)	(3,109)
(Decrease) increase in interest payable	(2,197)	322
Decrease (increase) in other assets	(362,619)	(30,168)
(Decrease) increase in other liabilities	181,099	(8,908)
Net cash provided by (used in) operating activities	(126,224)	37,996
Investing activities
Proceeds from sales of securities available-for-sale	29,922	0
Proceeds from calls, paydowns and maturities of securities available-for-sale	151,629	95,114
Purchases of securities available-for-sale	(234,589)	(143,290)
Proceeds from calls, paydowns and maturities of securities held-to-maturity	6,186	2,398
Payments to Acquire Other Investments	18,659	0
Net decrease (increase) in interest-bearing deposits with other banks	(14,123)	(12,486)
Net decrease (increase) in loans and leases	(105,697)	438
Proceeds from disposal of other real estate owned	900	183
Purchases of premises and equipment	(5,805)	(1,268)
Net cash provided by (used in) investing activities	(190,236)	(58,911)
Financing activities
Net (decrease) increase in total deposits	425,329	(6,379)
Net (decrease) increase in short-term borrowings	81,543	6,724
Payments of long-term debt	90,066	25,187
Cash dividends paid on common stock	(22,531)	(21,550)
Treasury stock purchase	16,686	0
Proceeds from exercise of stock options	72	90
Net cash provided by (used in) financing activities	377,661	(46,302)
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	61,201	(67,217)
Cash and due from banks at beginning of period	200,691	236,221
Cash and due from banks at end of period	$ 261,892	$ 169,004

ORGANIZATION, CONSOLIDATION AND

ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION, CONSOLIDATION, AND PRESENTATION OF FINANCIAL STATEMENTS	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation. The Consolidated Financial Statements of First Financial Bancorp., a financial holding company principally serving Ohio, Indiana, Kentucky and Illinois, include the accounts and operations of First Financial and its wholly-owned subsidiary, First Financial Bank. All significant intercompany transactions and accounts have been eliminated in consolidation. Certain reclassifications of prior periods' amounts have been made to conform to current year presentation. Such reclassifications had no effect on net earnings. These interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they may not include all of the information and accompanying notes necessary to constitute a complete set of financial statements required by GAAP and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 . Management believes these unaudited consolidated financial statements reflect all adjustments of a normal recurring nature which are necessary for a fair presentation of the results for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period. The Consolidated Balance Sheet as of December 31, 2019 has been derived from the audited financial statements in the Company’s 2019 Form 10-K. Use of estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates, assumptions and judgments that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes. These estimates, assumptions and judgments are inherently subjective and may be susceptible to significant change. Actual realized amounts could differ materially from these estimates. COVID-19. In the first quarter of 2020, First Financial's operations and financial results were significantly impacted by the COVID-19 pandemic. The spread of COVID-19 has caused significant economic disruption throughout the United States as state and local governments issued stay at home orders and temporarily closed non-essential businesses. The potential financial impact from the pandemic is unknown at this time, however prolonged disruption may adversely impact several industries within the Company's geographic footprint and impair the ability of First Financial's customers to fulfill their contractual obligations to the Company. This could cause First Financial to experience a material adverse effect on business operations, asset valuations, financial condition and results of operations. Material adverse impacts may include all or a combination of valuation impairments on First Financial's intangible assets, investments, loans, mortgage servicing rights or counter-party risk derivatives. Investment securities. First Financial classifies debt securities into three categories: HTM, trading and AFS. Management classifies investment securities into the appropriate category at the time of purchase and re-evaluates that classification as deemed appropriate. Investment securities are classified as HTM when First Financial has the positive intent and ability to hold the securities to maturity. HTM securities are recorded at amortized cost. Investment securities classified as trading are held principally for resale in the near-term and are recorded at fair value. Fair value is determined using quoted market prices. Gains or losses on trading securities, both realized and unrealized, are reported in noninterest income. Investment securities not classified as either HTM or trading are classified as AFS. AFS securities are recorded at fair value, with the unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income (loss) in shareholders' equity. The amortized cost of investment securities classified as either HTM or AFS is adjusted for amortization of premiums and accretion of discounts to maturity, or in the case of mortgage-backed securities, over the estimated life of the security. Such amortization and accretion are considered an adjustment to the yield on the security and included in interest income from investments. Interest and dividends are also included in interest income from investment securities in the Consolidated Statements of Income. Realized gains and losses are based on the amortized cost of the security sold using the specific identification method. Allowance for credit losses - held-to-maturity securities . Management measures expected credit losses on held-to-maturity debt securities on a collective basis by security type. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the following major security types: Mortgage-backed, CMOs and Obligations of state and other political subdivisions. Nearly all of the HTM securities held by the Company are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. The remainder of the Company's HTM securities are non-agency collateralized mortgage obligations and obligations of state and other political subdivisions which currently carry ratings no lower than A+. Accrued interest receivable on held-to maturity debt securities, which totaled $0.3 million as of March 31, 2020 , is excluded from the estimate of credit losses. Allowance for credit losses - available-for-sale securities. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as provision for credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities, which totaled $12.7 million as of March 31, 2020 , is excluded from the estimate of credit losses. Allowance for credit losses - loans and leases. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Management's determination of the adequacy of the ACL is based on an assessment of the expected credit losses on loan and leases over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. Loans are charged off when management believes that the collection of the princ ipal amount owed in full, either through payments from the borrower or a guarantor or from the liquidation of collateral, is unlikely. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Any interest that is accrued bu t not collected is reversed against interest income when a loan is placed on nonaccrual status, which typically occurs prior to charging off all, or a portion, of a loan. Accrued interest receivable on loans and leases is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework. First Financial quantitatively models expected credit loss using Probability of Default (“PD”), Loss Given Default (“LGD”), and Exposure at Default (“EAD”) over the Reasonable and Supportable ("R&S") forecast period, reversion and post-reversion periods. Utilizing third-party software, the Bank forecasts PD by using a parameterized transition matrix approach. Average transition matrices are calculated over the Through the Cycle ("TTC") period, which was defined as the period from December 2007 to December 2016. TTC transition matrices are adjusted under forward-looking macroeconomic expectations to obtain R&S forecasts. First Financial is not required to develop forecasts over full the contractual term of the financial asset or group of financial assets. Rather, for periods beyond which the entity is able to make or obtain R&S forecasts of expected credit losses, the Company reverts in a straight line manner over a one year period to an average TTC loss level that is reflective of the prepayment adjusted contractual term of the financial asset or group of financial assets. The R&S period, elected by the bank to be two years, is forecasted using econometric data sourced from Moody's, an industry-leading independent third party. FFB utilizes the non-parametric loss curve approach embedded within the third-party software for estimating LGD. The PD multiplied by LGD produces an expected loss rate that, when calculating the ACL, is applied to contractual loan cash flows, adjusted for expected future rates of principal prepayments. The Company adjusts its quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The Qualitative Framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base model. Loans that do not share risk characteristics are evaluated on an individual basis. First Financial will typically evaluate on an individual basis any loans that are on nonaccrual, designated as a TDR, or reasonably expected to be designated as a TDR. When management determines that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. Credit card receivables do not have stated maturities. In determining the estimated life of a credit card receivable, management first estimates the future cash flows expected to be received and then applies those expected future cash flows to the credit card balance. Allowance for credit losses - unfunded commitments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time.

RECENTLY ADOPTED AND ISSUED ACC

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS	3 Months Ended
	Mar. 31, 2020
Recently Adopted and Issued Accounting Standards [Abstract]
Recently Adopted and Issued Accounting Standards Disclosure [Text Block]	ACCOUNTING STANDARDS RECENTLY ADOPTED OR ISSUED Standards Adopted in 2020 On January 1, 2020, the Company adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (CECL) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities management does not intend to sell or believes that it is more likely than not they will be required to sell. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet (OBS) credit exposures. Results for reporting periods beginning after January 1, 2020 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded a net decrease to retained earning s of $56.9 million as of January 1, 2020 for the cumulative effect of adopting ASC 326. As detailed in the following table, the transition adjustment included a $61.5 million increase to ACL, a $12.2 million increase in the ACL for unfunded commitments and a $16.8 million decrease in Deferred tax liability. The Company adopted CECL using the prospective transition approach for financial assets purchased with credit deterioration that were previously classified as purchased credit impaired and accounted for under ASC 310-30. In accordance with the standard, First Financial did not reassess whether PCI assets met the definition of PCD assets as of the date of adoption. 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. First Financial is adopting the capital transition relief over the five year permissible period. January 1, 2020 (dollars in thousands) As Reported under ASC 326 Pre-ASC 326 Impact of ASC 326 Adoption Assets Loans Commercial and industrial $ 28,485 $ 18,584 $ 9,901 Lease financing 1,089 971 118 Construction real estate 13,960 2,381 11,579 Commercial real estate 47,697 23,579 24,118 Residential real estate 10,789 5,299 5,490 Home equity 13,217 4,787 8,430 Installment 1,193 392 801 Credit card 2,725 1,657 1,068 Allowance for credit losses on loans $ 119,155 $ 57,650 $ 61,505 Liabilities Deferred tax liability $ 16,252 $ 33,030 $ (16,778 ) Allowance for credit losses on OBS credit exposures 12,740 585 12,155 For more information on the calculation of the ACL, please refer to Note 1 - Summary of Significant Accounting Policies and Note 5 - Allowance for Credit Losses. During the first quarter of 2020, the Company adopted ASU No. 2018-13, Disclosure Framework: Changes to the Disclosure Requirements for Fair Value Measurement, which eliminates, adds and modifies certain disclosure requirements for fair value measurements. Under the changes, entities are 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 must disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. This update did not have a material impact on the Company’s Consolidated Financial Statements.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For the three months ended March 31, 2020 , there were sales of $29.9 million of AFS securities with no gross realized gains and $0.1 million gross realized losses. For the three months ended March 31, 2019 , there were no sales of AFS securities and therefore no associated gains or losses. In conjunction with the adoption of ASU 2017-12 in the first quarter of 2019, First Financial reclassified $268.7 million of HTM securities to AFS resulting in a $0.2 million realized loss recorded in the Consolidated Statement of Income. The following is a summary of HTM and AFS investment securities as of March 31, 2020 : Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized loss Fair Amortized cost Unrealized gain Unrealized loss Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 5 $ 0 $ 104 Securities of U.S. government agencies and corporations 0 0 0 0 116 2 0 118 Mortgage-backed securities - residential 19,832 1,046 0 20,878 419,423 19,215 (219 ) 438,419 Mortgage-backed securities - commercial 97,073 1,671 (375 ) 98,369 506,343 7,034 (9,082 ) 504,295 Collateralized mortgage obligations 9,043 149 0 9,192 745,649 28,845 (2,479 ) 772,015 Obligations of state and other political subdivisions 10,796 830 0 11,626 723,470 30,576 (152 ) 753,894 Asset-backed securities 0 0 0 0 382,415 225 (18,841 ) 363,799 Other securities 0 0 0 0 79,840 90 (3,886 ) 76,044 Total $ 136,744 $ 3,696 $ (375 ) $ 140,065 $ 2,857,355 $ 85,992 $ (34,659 ) $ 2,908,688 The following is a summary of HTM and AFS investment securities as of December 31, 2019 : Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 1 $ 0 $ 100 Securities of U.S. government agencies and corporations 0 0 0 0 156 2 0 158 Mortgage-backed securities - residential 20,818 122 (174 ) 20,766 421,945 9,709 (99 ) 431,555 Mortgage-backed securities - commercial 101,267 571 (1,225 ) 100,613 474,174 4,988 (2,644 ) 476,518 Collateralized mortgage obligations 9,763 0 (108 ) 9,655 769,076 16,753 (385 ) 785,444 Obligations of state and other political subdivisions 11,014 804 (31 ) 11,787 652,986 23,729 (462 ) 676,253 Asset-backed securities 0 0 0 0 400,081 1,414 (1,064 ) 400,431 Other securities 0 0 0 0 79,781 1,959 (115 ) 81,625 Total $ 142,862 $ 1,497 $ (1,538 ) $ 142,821 $ 2,798,298 $ 58,555 $ (4,769 ) $ 2,852,084 The following table provides a summary of investment securities by contractual maturity as of March 31, 2020 , except for residential and commercial mortgage-backed securities, collateralized mortgage obligations and asset-backed securities, which are shown as single totals due to the unpredictability of the timing in principal repayments. Held-to-maturity Available-for-sale (Dollars in thousands) Amortized cost Fair value Amortized cost Fair value By Contractual Maturity: Due in one year or less $ 0 $ 0 $ 5,138 $ 5,157 Due after one year through five years 0 0 55,648 56,434 Due after five years through ten years 4,797 5,476 148,614 147,686 Due after ten years 5,999 6,150 594,125 620,883 Mortgage-backed securities - residential 19,832 20,878 419,423 438,419 Mortgage-backed securities - commercial 97,073 98,369 506,343 504,295 Collateralized mortgage obligations 9,043 9,192 745,649 772,015 Asset-backed securities 0 0 382,415 363,799 Total $ 136,744 $ 140,065 $ 2,857,355 $ 2,908,688 Unrealized gains and losses on debt securities are generally due to fluctuations in current market yields relative to the yields of the debt securities at their amortized cost. All securities with unrealized losses are reviewed quarterly to determine if any impairment is considered other than temporary, requiring a write-down to fair value. For securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security . At this time, First Financial does not intend to sell, and it is not more likely than not that the Company will be required to sell, debt securities temporarily impaired prior to maturity or recovery of the recorded value. First Financial had no other than temporary impairment related to its investment securities portfolio as of March 31, 2020 or December 31, 2019 . As of March 31, 2020 , the Company's investment securities portfolio consisted of 1,276 securities, of which 194 were in an unrealized loss position. As of December 31, 2019, the Company's investment securities portfolio consisted of 1,273 securities, of which 140 were in an unrealized loss position. Primarily all of First Financial’s HTM debt securities are issued by U.S. government-sponsored enterprises. These securities carry the explicit and/or implicit guarantee of the U.S. government, are widely recognized as “risk free,” and have a long history of zero credit loss. The remainder of the Company's HTM securities are non-agency collateralized mortgage obligations and obligations of state and other political subdivisions which currently carry ratings no lower than A+. There were no HTM securities on nonaccrual status or past due as of March 31, 2020. Therefore, the Company did not record an allowance for credit losses for these securities as of March 31, 2020. The following tables provide the fair value and gross unrealized losses on investment securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by investment category and the length of time the individual securities have been in a continuous loss position: March 31, 2020 Less than 12 months 12 months or more Total (Dollars in thousands) Fair value Unrealized loss Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 37,185 (219 ) 0 0 37,185 (219 ) Mortgage-backed securities - commercial 188,990 (4,567 ) 62,083 (4,890 ) 251,073 (9,457 ) Collateralized mortgage obligations 115,697 (1,847 ) 8,267 (632 ) 123,964 (2,479 ) Obligations of state and other political subdivisions 33,083 (148 ) 1,681 (4 ) 34,764 (152 ) Asset-backed securities 279,980 (16,048 ) 59,852 (2,793 ) 339,832 (18,841 ) Other securities 46,746 (3,081 ) 4,010 (805 ) 50,756 (3,886 ) Total $ 701,681 $ (25,910 ) $ 135,893 $ (9,124 ) $ 837,574 $ (35,034 ) December 31, 2019 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) value loss value loss value loss U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 40,190 (209 ) 11,063 (64 ) 51,253 (273 ) Mortgage-backed securities - commercial 111,658 (298 ) 104,069 (3,571 ) 215,727 (3,869 ) Collateralized mortgage obligations 85,248 (297 ) 30,628 (196 ) 115,876 (493 ) Obligations of state and other political subdivisions 118,623 (457 ) 7,950 (36 ) 126,573 (493 ) Asset-backed securities 125,889 (553 ) 54,963 (511 ) 180,852 (1,064 ) Other securities 0 0 5,649 (115 ) 5,649 (115 ) Total $ 481,608 $ (1,814 ) $ 214,322 $ (4,493 ) $ 695,930 $ (6,307 ) For further detail on the fair value of investment securities, see Note 16 – Fair Value Disclosures.

LOANS AND LEASES

LOANS AND LEASES	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
LOANS AND LEASES	LOANS AND LEASES First Financial offers clients a variety of commercial and consumer loan and lease products with distinct interest rates and payment terms. Commercial loan categories include C&I, CRE, construction real estate and lease financing. Consumer loan categories include residential real estate, home equity, installment and credit card. Lending activities are primarily concentrated in states where the Bank operates banking centers (Ohio, Indiana, Kentucky and Illinois). First Financial also offers two nationwide lending platforms, one that provides equipment and leasehold improvement financing for franchisees in the quick service and casual dining restaurant sector and another that primarily provides loans that are secured by commissions and cash collateral to insurance agents and brokers. Credit Quality. To facilitate the monitoring of credit quality for commercial loans First Financial utilizes the following categories of credit grades: Pass - Higher quality loans that do not fit any of the other categories described below. Special Mention - First Financial assigns a special mention rating to loans and leases with potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan, lease or First Financial's credit position at some future date. Substandard - First Financial assigns a substandard rating to loans or leases that are inadequately protected by the current sound financial worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard loans and leases have well-defined weaknesses that jeopardize repayment of the debt. Substandard loans and leases are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not addressed. Doubtful - First Financial assigns a doubtful rating to loans and leases with all the attributes of a substandard rating with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable, on the basis of currently existing facts, conditions and values. The possibility of loss is extremely high, but because of certain important and reasonably specific pending factors that may work to the advantage and strengthening of the credit quality of the loan or lease, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors include proposed merger, acquisition or liquidation procedures, capital injection, perfecting liens on additional collateral and refinancing plans. The credit grades previously described are derived from standard regulatory rating definitions and are assigned upon initial approval of credit to borrowers and updated periodically thereafter. First Financial considers repayment performance to be the best indicator of credit quality for consumer loans. Consumer loans that have principal and interest payments that are past due by 90 days or more are generally classified as nonperforming. Additionally, consumer loans that have been modified in a TDR are classified as nonperforming. The following table sets forth the Company's loan portfolio at March 31, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 112,198 $ 541,313 $ 463,439 $ 296,040 $ 195,719 $ 166,485 $ 1,775,194 $ 582,562 $ 2,357,756 Special mention 0 7,524 11,814 8,206 3,057 3,835 34,436 26,287 60,723 Substandard 281 830 11,555 26,492 8,449 2,027 49,634 9,660 59,294 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 112,479 $ 549,667 $ 486,808 $ 330,738 $ 207,225 $ 172,347 $ 1,859,264 $ 618,509 $ 2,477,773 Lease financing Pass $ 2,422 $ 30,362 $ 15,240 $ 12,482 $ 8,474 $ 11,374 $ 80,354 $ 0 $ 80,354 Special mention 0 0 0 0 0 6 6 0 6 Substandard 0 0 1,379 257 588 18 2,242 0 2,242 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 2,422 $ 30,362 $ 16,619 $ 12,739 $ 9,062 $ 11,398 $ 82,602 $ 0 $ 82,602 Construction real estate Pass $ 4,582 $ 127,531 $ 164,885 $ 79,198 $ 52,550 $ 56,575 $ 485,321 $ 14,990 $ 500,311 Special mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 4,582 $ 127,531 $ 164,885 $ 79,198 $ 52,550 $ 56,575 $ 485,321 $ 14,990 $ 500,311 Commercial real estate - investor Pass $ 121,429 $ 1,052,858 $ 485,310 $ 455,332 $ 357,074 $ 578,729 $ 3,050,732 $ 64,503 $ 3,115,235 Special mention 966 59 957 18,881 19,243 3,261 43,367 174 43,541 Substandard 0 4,334 6,831 6,150 112 3,834 21,261 0 21,261 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 122,395 $ 1,057,251 $ 493,098 $ 480,363 $ 376,429 $ 585,824 $ 3,115,360 $ 64,677 $ 3,180,037 Commercial real estate - owner Pass $ 64,121 $ 188,827 $ 178,010 $ 162,309 $ 173,052 $ 260,262 $ 1,026,581 $ 32,492 $ 1,059,073 Special mention 0 696 4,112 289 2,549 16,456 24,102 331 24,433 Substandard 0 2,092 2,259 4,612 1,786 3,965 14,714 0 14,714 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 64,121 $ 191,615 $ 184,381 $ 167,210 $ 177,387 $ 280,683 $ 1,065,397 $ 32,823 $ 1,098,220 Residential real estate Performing $ 61,423 $ 319,956 $ 168,242 $ 95,898 $ 83,240 $ 326,053 $ 1,054,812 $ 0 $ 1,054,812 Nonperforming 0 261 221 677 363 5,458 6,980 0 6,980 Total $ 61,423 $ 320,217 $ 168,463 $ 96,575 $ 83,603 $ 331,511 $ 1,061,792 $ 0 $ 1,061,792 Home equity Performing $ 9,019 $ 27,294 $ 23,829 $ 15,066 $ 13,639 $ 62,117 $ 150,964 $ 625,581 $ 776,545 Nonperforming 0 79 96 39 95 435 744 3,954 4,698 Total $ 9,019 $ 27,373 $ 23,925 $ 15,105 $ 13,734 $ 62,552 $ 151,708 $ 629,535 $ 781,243 Installment Performing $ 7,267 $ 24,153 $ 17,227 $ 14,093 $ 4,260 $ 4,370 $ 71,370 $ 8,524 $ 79,894 Nonperforming 0 28 44 9 15 95 191 0 191 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Total $ 7,267 $ 24,181 $ 17,271 $ 14,102 $ 4,275 $ 4,465 $ 71,561 $ 8,524 $ 80,085 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 44,920 $ 44,920 Nonperforming 0 0 0 0 0 0 0 836 836 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 45,756 $ 45,756 Grand Total $ 383,709 $ 2,328,197 $ 1,609,712 $ 1,196,029 $ 924,268 $ 1,451,089 $ 7,893,004 $ 1,414,815 $ 9,307,819 Commercial and consumer credit exposure by risk attribute as of December 31, 2019 was as follows: As of December 31, 2019 Commercial Real Estate Lease (Dollars in thousands) & industrial Construction Commercial financing Total Pass $ 2,324,021 $ 493,182 $ 4,108,752 $ 85,262 $ 7,011,217 Special Mention 100,954 0 59,383 488 160,825 Substandard 40,902 0 26,516 2,614 70,032 Doubtful 0 0 0 0 0 Total $ 2,465,877 $ 493,182 $ 4,194,651 $ 88,364 $ 7,242,074 (Dollars in thousands) Residential real estate Home equity Installment Credit card Total Performing $ 1,040,787 $ 766,169 $ 82,385 $ 48,983 $ 1,938,324 Nonperforming 15,162 5,700 204 201 21,267 Total $ 1,055,949 $ 771,869 $ 82,589 $ 49,184 $ 1,959,591 Delinquency. Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the date of the scheduled payment. Loan delinquency, including loans classified as nonaccrual, was as follows: As of March 31, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 2,305 $ 267 $ 16,322 $ 18,894 $ 2,458,879 $ 2,477,773 $ 0 Lease financing 0 0 0 0 82,602 82,602 0 Construction real estate 0 0 0 0 500,311 500,311 0 Commercial real estate-investor 7,225 346 1,864 9,435 3,170,602 3,180,037 0 Commercial real estate-owner 1,106 0 2,782 3,888 1,094,332 1,098,220 0 Residential real estate 1,710 990 4,280 6,980 1,054,812 1,061,792 0 Home equity 1,428 852 2,419 4,699 776,544 781,243 0 Installment 73 5 112 190 79,895 80,085 0 Credit card 383 330 122 835 44,921 45,756 120 Total $ 14,230 $ 2,790 $ 27,901 $ 44,921 $ 9,262,898 $ 9,307,819 $ 120 As of December 31, 2019 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Subtotal Purchased impaired Total > 90 days Loans Commercial & industrial $ 1,266 $ 3,332 $ 14,518 $ 19,116 $ 2,443,680 $ 2,462,796 $ 3,081 $ 2,465,877 $ 0 Lease financing 0 0 0 0 88,364 88,364 0 88,364 0 Construction real estate 0 0 0 0 493,167 493,167 15 493,182 0 Commercial real estate 776 857 5,613 7,246 4,151,513 4,158,759 35,892 4,194,651 0 Residential real estate 8,032 1,928 5,031 14,991 1,014,138 1,029,129 26,820 1,055,949 0 Home equity 2,530 1,083 2,795 6,408 762,863 769,271 2,598 771,869 0 Installment 111 50 148 309 82,022 82,331 258 82,589 0 Credit card 208 75 201 484 48,700 49,184 0 49,184 201 Total $ 12,923 $ 7,325 $ 28,306 $ 48,554 $ 9,084,447 $ 9,133,001 $ 68,664 $ 9,201,665 $ 201 For PCD assets, the delinquency status was determined individually for each loan in accordance with the individual loan's contractual repayment terms. Prior to the adoption of CECL in the first quarter of 2020, PCI loans were classified as performing, even though they may have been contractually past due, as any nonpayment of contractual principal or interest was considered in the periodic re-estimation of expected cash flows and was included in the resulting recognition of current period provision for credit losses or prospective yield adjustments. Nonaccrual. Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest. Troubled Debt Restructurings. A loan modification is considered a TDR when the borrower is experiencing financial difficulty and a concession is made by the Company that would not otherwise be considered for a borrower with similar credit characteristics. The most common types of modifications include interest rate reductions, maturity extensions and modifications to principal amortization, including interest-only structures. Modified terms are dependent upon the financial position and needs of the individual borrower. If the modification agreement is violated, the loan is managed by the Company’s credit administration group for resolution, which may result in foreclosure in the case of real estate. In accordance with the the Coronavirus Aid, Relief, and Economic Security (CARES) Act, performing loans that demonstrated limited signs of credit deterioration, but were modified to provide borrowers relief during the COVID-19 pandemic were not considered to be TDR as of March 31, 2020. TDRs are generally classified as nonaccrual for a minimum period of six months and may qualify for return to accrual status once they have demonstrated performance with the restructured terms of the loan agreement. First Financial had 171 TDRs totaling $40.6 million at March 31, 2020 , including $22.2 million on accrual status and $18.4 million classified as nonaccrual. First Financial had $1.0 million of commitments outstanding to lend additional funds to borrowers whose loan terms have been modified through TDRs, and the ALLL included reserves of $3.6 million related to TDRs at March 31, 2020 . Additionally, as of March 31, 2020 , $4.5 million of accruing TDRs have been performing in accordance with the restructured terms for more than one year. First Financial had 157 TDRs totaling $30.0 million at December 31, 2019 , including $11.4 million of loans on accrual status and $18.5 million classified as nonaccrual. First Financial had $2.5 million commitments outstanding to lend additional funds to borrowers whose loan terms had been modified through TDRs. At December 31, 2019 , the ALLL included reserves of $2.5 million related to TDRs, and $4.7 million of the accruing TDRs had been performing in accordance with the restructured terms for more than one year. The following tables provide information on loan modifications classified as TDRs during the three months ended March 31, 2020 and 2019 : Three months ended March 31, 2020 March 31, 2019 (Dollars in thousands) Number of loans Pre-modification loan balance Period end balance Number of loans Pre-modification loan balance Period end balance Commercial & industrial 2 $ 11,383 $ 11,383 5 $ 7,637 $ 7,661 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 6 1,323 1,232 Residential real estate 14 1,129 1,073 5 458 458 Home equity 4 186 186 1 17 17 Installment 1 26 15 0 0 0 Total 21 $ 12,724 $ 12,657 17 $ 9,435 $ 9,368 For TDRs identified during the three months ended March 31, 2020 , there were $0.4 million of chargeoffs for the portion of TDRs determined to be uncollectible. For TDRs identified during the three months ended March 31, 2019 , there were no chargeoffs for the portion of TDRs determined to be uncollectible. The following table provides information on how TDRs were modified during the three months ended March 31, 2020 and 2019 : Three months ended March 31, (Dollars in thousands) 2020 2019 Extended maturities $ 0 $ 2,877 Adjusted interest rates 0 5,284 Combination of rate and maturity changes 0 508 Forbearance 1,008 557 Other (1) 11,649 142 Total $ 12,657 $ 9,368 (1) Includes covenant modifications and other concessions, or combination of concessions, that do not consist of interest rate adjustments, forbearance and maturity extensions First Financial considers repayment performance as an indication of the effectiveness of the Company's loan modifications. Borrowers that are 90 days or more past due on any principal or interest payments, or who prematurely terminate a restructured loan agreement without paying off the contractual principal balance, are considered to be in default of the terms of the TDR agreement. For the three months ended March 31, 2020 , there were no TDR relationships for which there was a payment default during the period that occurred within twelve months of the loan modifications. For the three month period ended March 31, 2019 , there were two TDR relationships for $6.9 million for which there was a payment default during the period that occurred within twelve months of the loan modification. As stated in the CARES Act, loan modifications in response to COVID-19 that are executed on a loan that was not more than 30 days past due as of December 31, 2019 and executed between March 1, 2020, and the earlier of 60 days after the date of termination of the National Emergency or December 31, 2020 are not required to be reported as TDR. Through April 30, 2020, the Company modified 1,055 commercial loans with balances of $1.6 billion and 979 consumer loans with balances of $129.5 million in response to COVID-19 that are not considered TDRs. Nonperforming Loans. Loans classified as nonaccrual and loans modified as TDRs are considered nonperforming for 2020 and impaired as of December 31, 2019. The following table provides information on nonperforming loans: March 31, 2020 December 31, 2019 (Dollars in thousands) Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Total nonaccrual Nonaccrual loans (1) Commercial & industrial $ 10,754 $ 10,372 $ 21,126 $ 24,346 Lease financing 0 222 222 223 Construction real estate 0 0 0 0 Commercial real estate 4,206 5,844 10,050 7,295 Residential real estate 0 11,163 11,163 10,892 Home equity 0 5,821 5,821 5,242 Installment 0 145 145 167 Total nonaccrual loans $ 14,960 $ 33,567 $ 48,527 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $18.4 million and $18.5 million as of March 31, 2020 and December 31, 2019 , respectively. Three months ended March 31, (Dollars in thousands) 2020 2019 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,306 $ 1,613 Interest included in income Nonaccrual loans 167 335 Troubled debt restructurings 235 236 Total interest included in income 402 571 Net impact on interest income $ 904 $ 1,042 First Financial individually reviews all nonperforming commercial loan relationships, as well as consumer loan TDRs greater than $250,000 , to determine if an individually evaluated allowance is necessary based on the borrower’s overall financial condition, resources and payment record, support from guarantors and the realizable value of any collateral. Individually evaluated allowances are based on discounted cash flows using the loan's initial effective interest rate or the fair value of the collateral for certain collateral dependent loans. First Financial's investment in impaired loans as of December 31, 2019 was as follows: As of December 31, 2019 (Dollars in thousands) Current balance Contractual Related Loans with no related allowance recorded Commercial & industrial $ 16,726 $ 19,709 $ 0 Lease financing 223 223 0 Construction real estate 0 0 0 Commercial real estate 10,160 17,897 0 Residential real estate 14,868 17,368 0 Home equity 5,700 6,462 0 Installment 204 341 0 Total 47,881 62,000 0 Loans with an allowance recorded Commercial & industrial 10,754 21,513 2,044 Lease financing 0 0 0 Construction real estate 0 0 0 Commercial real estate 671 675 113 Residential real estate 294 294 18 Home equity 0 0 0 Installment 0 0 0 Total 11,719 22,482 2,175 Total Commercial & industrial 27,480 41,222 2,044 Lease financing 223 223 0 Construction real estate 0 0 0 Commercial real estate 10,831 18,572 113 Residential real estate 15,162 17,662 18 Home equity 5,700 6,462 0 Installment 204 341 0 Total $ 59,600 $ 84,482 $ 2,175 First Financial's average impaired loans and interest income recognized by class for the three months ended March 31, 2019 were as follows: Three months ended March 31, 2019 (Dollars in thousands) Average Interest Loans with no related allowance recorded Commercial & industrial $ 33,418 $ 279 Lease financing 162 0 Construction real estate 9 0 Commercial real estate 23,111 103 Residential real estate 16,967 86 Home equity 6,288 38 Installment 174 1 Total 80,129 507 Loans with an allowance recorded Commercial & industrial 2,111 43 Lease financing 0 0 Construction real estate 0 0 Commercial real estate 2,004 19 Residential real estate 300 2 Home equity 0 0 Installment 0 0 Total 4,415 64 Total Commercial & industrial 35,529 322 Lease financing 162 0 Construction real estate 9 0 Commercial real estate 25,115 122 Residential real estate 17,267 88 Home equity 6,288 38 Installment 174 1 Total $ 84,544 $ 571 The following table provides collateral information by class of loan for collateral-dependent loans with a specific reserve. A loan is considered to be collateral dependent when the borrower is experiencing financial difficulty and the repayment is expected to be provided substantially through the operation or sale of collateral. As of March 31, 2020 Type of Collateral (Dollar in thousands) Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 0 $ 10,755 $ 0 $ 10,755 Commercial real estate-investor 4,205 0 0 4,205 Commercial real estate-owner 333 0 0 333 Residential real estate 0 0 1,005 1,005 Total $ 4,538 $ 10,755 $ 1,005 $ 16,298 Lease financing. The Company prospectively applied FASB ASC Topic 842 in the first quarter of 2019. First Financial originates both sales-type and direct financing leases, and the Company manages and reviews lease residuals in accordance with its credit policies. Sales-type lease contracts contain the ability to purchase the underlying equipment at lease maturity and profit or loss is recognized at lease commencement. Direct financing leases are generally three to five years in length and may be extended at maturity, however, early cancellation may result in a fee to the borrower. For direct financing leases, the net unearned income is deferred and amortized over the life of the lease. Income recognized in first three months of 2020 and 2019 related to the implementation of FASB ASC Topic 842 was insignificant. OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Balance at beginning of period $ 2,033 $ 1,401 Additions Commercial & industrial 247 0 Residential real estate 146 504 Total additions 393 504 Disposals Commercial & industrial (179 ) (22 ) Residential real estate (721 ) (161 ) Total disposals (900 ) (183 ) Valuation adjustment Commercial & industrial 0 0 Residential real estate (59 ) (57 ) Total valuation adjustment (59 ) (57 ) Balance at end of period $ 1,467 $ 1,665

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Allowance for credit losses - loans and leases. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. First Financial's policy is to charge-off all or a portion of a loan when, in management's opinion, it is unlikely to collect the principal amount owed in full either through payments from the borrower or a guarantor or from the liquidation of collateral. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Accrued interest receivable on loans and leases, which totaled $27.4 million as of March 31, 2020 , is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the ACL using the following methods: Commercial and industrial – C&I loans include revolving lines of credit and term loans to commercial customers for use in normal business operations to finance working capital needs, equipment purchases, leasehold improvements or other projects. C&I loans are generally underwritten individually and secured with the assets of the Company and/or the personal guarantee of the business owners. C&I loans also include ABL, equipment and leasehold improvement financing for franchisees in the quick service and casual dining restaurant sector and commission-based loans to insurance agents and brokers. ABL transactions typically involve larger commercial clients and are secured by specific assets, such as inventory, accounts receivable, machinery and equipment. In the franchise lending space, First Financial focuses on a limited number of restaurant concepts that have sound economics, low closure rates and strong brand awareness within specified local, regional or national markets. Within the insurance lending platform, First Financial serves insurance agents and brokers that are looking to maximize their book-of-business value and grow their agency business. Current period default rates are utilized in the modeling of the ACL for C&I loans, and are adjusted for forecasted changes in the treasury term spread and market volatility index. Changes in current period defaults or forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. Lease financing – Lease financing consists of lease transactions for the acquisition of both new and used business equipment for commercial clients. Lease products may include tax leases, finance leases, lease lines of credit and interim funding. The credit underwriting for lease transactions includes detailed analysis of the lessee's industry and business model, nature of the equipment, equipment resale values, historical and projected cash flow analysis, secondary sources of repayment and guarantor in addition to other considerations. The ACL model for leases sources expected default rates from the C&I portfolio model. Therefore, changes in forecasted expectations for the treasury term spread and market volatility index could result in volatility in the Company's ACL in future periods. Construction real estate – Real estate construction loans are term loans to individuals, companies or developers used for the construction or development of a commercial or residential property for which repayment will be generated by the sale or permanent financing of the property. Generally, these loans are for construction projects that have been pre-sold, pre-leased or have secured permanent financing, as well as loans to real estate companies with significant equity invested in the project. An independent credit team underwrites construction real estate loans, which are managed by experienced lending officers and monitored through the construction phase by a centralized funding desk that manages loan disbursements. The construction ACL model is adjusted for forecasted changes in rental vacancy rates in the Bank's geographic footprint and the housing price index. Changes in forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. Commercial real estate - owner & investor – Commercial real estate loans consist of term loans secured by a mortgage lien on real estate properties such as apartment buildings, office and industrial buildings and retail shopping centers. Additionally, the Company's franchise lending activities discussed in the "Commercial and Industrial" section often include the financing of real estate in addition to equipment. The credit underwriting for both owner-occupied and investor income producing real estate loans includes detailed market analysis, historical and projected cash flow analysis, appropriate equity margins, assessment of lessees and lessors, environmental risks and the type, age, condition and location of real estate, among other factors. First Financial models owner-occupied and investor CRE separately when determining the ACL. For owner occupied CRE, current period default rates are utilized in the modeling, and are adjusted for forecasted changes in the BAA bond spread, national rental vacancy rates and the consumer confidence index. Current period default rates are also utilized in the modeling of investor CRE loans, and are adjusted for forecasted changes in the BAA bond spread, multifamily building permits within the Bank’s geographic footprint, and national rental vacancy rates. Changes in current period defaults and forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. Residential real estate – Residential real estate loans represent loans to consumers for the financing of a residence. These loans generally have a 15 to 30 year term and a fixed interest rate, but may have a shorter term to maturity with an adjustable interest rate. In most cases, these loans are extended to borrowers to finance their primary residence. First Financial sells residential real estate loan originations into the secondary market on both servicing retained and servicing released bases. Residential real estate loans are generally underwritten to secondary market lending standards, utilizing underwriting processes that rely on empirical data to assess credit risk as well as analysis of the borrower's ability to repay their obligations, credit history, the amount of any down payment and the market value or other characteristics of the property. First Financial also offers a residential mortgage product that features similar borrower credit characteristics but a more streamlined underwriting process than typically required to sell to government-sponsored enterprises and thus is retained on the Consolidated Balance Sheets. The retail real estate ACL model is adjusted for forecasted changes in the housing price index, housing starts within the Bank’s geographic footprint and national single-family existing home sa l es. Changes in forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. Home equity – Home equity lending includes both home equity loans and revolving lines of credit secured by a first or second lien on the borrower’s residence. Home equity lending underwriting considerations include the borrower's credit history as well as to debt-to-income and loan-to-value policy limits. The home equity ACL model is adjusted for forecasted changes in the consumer credit growth rate within the Bank’s geographic footprint and the working-age labor participation rate. Changes in forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. Installment – Installment lending consists of consumer loans not secured by real estate, including loans secured by automobiles and unsecured personal loans. The ACL model for installment loans sources expected default rates from the residential real estate and home equity portfolio models and is paired with installment specific LGD rates. Changes in forecasted expectations for the consumer credit growth rate within the Bank’s geographic footprint, the working-age labor participation rate, the housing price index, housing starts within the Bank’s geographic footprint and national existing single-family existing home sa l es could result in volatility in the Company's ACL in future periods. Credit card – Credit card lending consists of secured and unsecured revolving lines of credit to consumer and business customers. Credit card lines are generally available for an indefinite period of time as long as the borrower's credit characteristics do not materially or adversely change, but lines are unconditionally cancellable by the Company at any time. The ACL model for credit card loans sources expected default rates from the residential real estate and home equity portfolio models and is paired with credit card specific LGD rates. Changes in forecasted expectations for the consumer credit growth rate within the Bank’s geographic footprint, the working-age labor participation rate, the housing price index, housing starts within the Bank’s geographic footprint and national existing single-family existing home sa l es could result in volatility in the Company's ACL in future periods. First Financial's ACL is influenced by loan volumes, risk rating migration or delinquency status, and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. For the three months ended March 31, 2020 the ACL increased primarily due to First Financial's expectation of higher credit losses resulting from the COVID-19 pandemic. The Company utilized the final Moody's March baseline forecast as its R&S forecast in the quantitative model, which included consideration of the impact from both the COVID-19 pandemic and the related government stimulus response. For reasonableness, the Company also considered the impact to the model from alternative, more adverse economic forecasts, slower prepayment speeds and increased default rates. These alternative analyses were utilized to inform the Company's qualitative adjustments. Additionally, First Financial considered its credit exposure to certain industries believed to be at risk for future credit stress related to the COVID-19 pandemic, such as franchise, hotel and investor commercial real estate lending when making qualitative adjustments to the first quarter 2020 ACL model. Changes in the allowance by loan category were as follows: Three months ended March 31, 2020 Real Estate (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 18,584 $ 971 $ 2,381 $ 23,579 $ 5,299 $ 4,787 $ 392 $ 1,657 $ 57,650 Impact of adopting ASC 326 9,901 118 11,579 24,118 5,490 8,430 801 1,068 61,505 Provision for credit losses 16,016 405 (449 ) 5,227 558 1,538 75 510 23,880 Gross charge-offs (1,091 ) 0 0 (4 ) (115 ) (267 ) (61 ) (311 ) (1,849 ) Recoveries 2,000 0 0 234 52 339 31 43 2,699 Total net charge-offs 909 0 0 230 (63 ) 72 (30 ) (268 ) 850 Ending allowance for credit losses $ 45,410 $ 1,494 $ 13,511 $ 53,154 $ 11,284 $ 14,827 $ 1,238 $ 2,967 $ 143,885 Three months ended March 31, 2019 (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 18,746 $ 1,130 $ 3,413 $ 21,048 $ 4,964 $ 5,348 $ 362 $ 1,531 $ 56,542 Provision for credit losses 13,268 343 (683 ) 493 125 185 19 333 14,083 Loans charged off (12,328 ) (100 ) 0 (1,214 ) (82 ) (468 ) (49 ) (341 ) (14,582 ) Recoveries 240 0 63 73 36 185 48 34 679 Total net charge-offs (12,088 ) (100 ) 63 (1,141 ) (46 ) (283 ) (1 ) (307 ) (13,903 ) Ending allowance for credit losses $ 19,926 $ 1,373 $ 2,793 $ 20,400 $ 5,043 $ 5,250 $ 380 $ 1,557 $ 56,722 The ACL balance and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2019 was as follows: As of December 31, 2019 (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home equity Installment Credit card Total Ending allowance balance attributable to loans Individually evaluated for impairment $ 2,044 $ 0 $ 0 $ 113 $ 18 $ 0 $ 0 $ 0 $ 2,175 Collectively evaluated for impairment 16,540 971 2,381 23,466 5,281 4,787 392 1,657 55,475 Ending allowance for credit losses $ 18,584 $ 971 $ 2,381 $ 23,579 $ 5,299 $ 4,787 $ 392 $ 1,657 $ 57,650 Loans Individually evaluated for impairment $ 27,480 $ 223 $ 0 $ 10,831 $ 15,162 $ 5,700 $ 204 $ 0 $ 59,600 Collectively evaluated for impairment 2,438,397 88,141 493,182 4,183,820 1,040,787 766,169 82,385 49,184 9,142,065 Total loans $ 2,465,877 $ 88,364 $ 493,182 $ 4,194,651 $ 1,055,949 $ 771,869 $ 82,589 $ 49,184 $ 9,201,665 Allowance for credit losses - unfunded commitments. First Financial estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time. The ACL on unfunded commitments was $14.3 million as of March 31, 2020 and $0.6 million as of December 31, 2019 . Additionally, First Financial recorded $1.6 million

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill. Assets and liabilities acquired in a business combination are recorded at their estimated fair values as of the acquisition date. The excess of the purchase price of the acquisition over the fair value of net assets acquired is recorded as goodwill. Changes in the carrying amount of goodwill for the three months ended March 31, 2020 and the year ended December 31, 2019 were as follows: (Dollars in thousands) March 31, March 31, Balance at beginning of year $ 937,771 $ 880,251 Goodwill resulting from business combinations 0 (524 ) Balance at end of period $ 937,771 $ 879,727 During the third quarter of 2019, First Financial recorded $58.0 million of additions to goodwill resulting from the Bannockburn acquisition. In the first quarter of 2019, First Financial recorded its final adjustments to goodwill related to the 2018 MSFG merger. For further detail on the acquisition of Bannockburn, see Note 17 - Business Combinations. Goodwill is evaluated for impairment on an annual basis as of October 1 of each year, or whenever events or changes in circumstances indicate that the fair value of a reporting unit may be below its carrying value. In response to the COVID-19 pandemic and the related deterioration in general economic conditions, First Financial performed an interim impairment test as of March 31, 2020. As of March 31, 2020, First Financial does not believe that there is a sustained decrease in its share price in either absolute terms or in relation to peers. Therefore, First Financial did not record an impairment in the first quarter of 2020, but will continue to monitor the status of its goodwill and intangible assets in the coming periods for signs of further deterioration and potential impairment. First Financial performed its annual impairment test as of October 1, 2019 and no impairment was indicated at that time. Other intangible assets. Other intangible assets consist primarily of core deposit, customer list and other miscellaneous intangibles. Core deposit intangibles represent the estimated fair value of acquired customer deposit relationships on the date of acquisition and are amortized on an accelerated basis over their estimated useful lives. First Financial's core deposit intangibles have an estimated weighted average remaining life of 7.7 years . First Financial recorded a $39.4 million customer list intangible asset in conjunction with the Bannockburn merger to account for the obligation or advantage on the part of either the Company or the customer to continue the pre-existing relationship subsequent to the merger. The customer list intangible asset is amortized on a straight-line basis over its estimated useful life of 11 years . Other miscellaneous intangibles include purchase commissions, non-compete agreements and trade name intangibles. Other intangible assets are included in Other intangibles in the Consolidated Balance Sheets. Amortization expense recognized on intangible assets for the three months ended March 31, 2020 and 2019 was $2.8 million and $2.0 million , respectively. The gross carrying amount and accumulated amortization of other intangible assets at March 31, 2020 and December 31, 2019 were as follows: (Dollars in thousands) March 31, 2020 December 31, 2019 Gross carrying amount Accumulated amortization Gross carrying amount Accumulated amortization Amortized intangible assets Core deposit intangibles $ 51,031 $ (22,743 ) $ 51,031 $ (21,149 ) Customer list 39,420 (2,090 ) 39,420 (1,195 ) Other 10,093 (2,453 ) 10,093 (1,999 ) Total $ 100,544 $ (27,286 ) $ 100,544 $ (24,343 )

LEASES

LEASES	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. First Financial is primarily the lessee in its leasing agreements, and substantially all of those agreements are for real estate property for branches, ATM locations and office space. On January 1, 2019, the Company adopted Topic 842 and all subsequent modifications. For First Financial, this adoption primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. Substantially all of the Company's leases are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheets. With the adoption of Topic 842, operating lease agreements were required to be recognized on the Consolidated Balance Sheets as an ROU asset and a corresponding lease liability. The Company's right to use an asset over the life of a lease is recorded as a "right of use" asset in Accrued interest and other assets on the Consolidated Balance Sheet and was $65.7 million and $58.6 million at March 31, 2020 and December 31, 2019 , respectively. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. First Financial recorded a $71.9 million and $64.3 million lease liability in Accrued interest and other liabilities on the Consolidated Balance Sheet at March 31, 2020 and December 31, 2019 , respectively. The calculated amount of the ROU assets and lease liabilities are impacted by the length of the lease term and the discount rate used to calculate the present value of minimum lease payments. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate was based upon the remaining lease term as of that date. Leases with an initial term of 12 months or less are not recorded on the balance sheet and First Financial recognizes lease expense for these leases on a straight-line basis over the term of the lease. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of renewal options on operating leases is at the Company's sole discretion, and certain leases may include options to purchase the leased property. If at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. First Financial does not enter into lease agreements which contain material residual value guarantees or material restrictive covenants. Certain leases provide for increases in future minimum annual rental payments as defined in the lease agreements and leases generally also include real estate taxes and common area maintenance charges in the annual rental payments. The components of lease expense were as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Operating lease cost $ 2,020 $ 1,826 Short-term lease cost 41 1 Variable lease cost 641 597 Total operating lease cost $ 2,702 $ 2,424 Future minimum commitments due under these lease agreements as of March 31, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining nine months) $ 5,611 2021 7,213 2022 6,891 2023 6,856 2024 6,531 Thereafter 60,918 Total lease payments 94,020 Less imputed interest 22,072 Total $ 71,948 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: March 31, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.2 years 15.6 years Weighted-average discount rate 3.27 % 3.43 % Supplemental cash information at March 31, 2020 and 2019 related to leases was as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,288 $ 1,823 ROU assets obtained in exchange for lease obligations Operating leases 8,862 60,249

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Short-term borrowings on the Consolidated Balance Sheets include repurchase agreements utilized for corporate sweep accounts with cash management account agreements in place, federal funds purchased, overnight advances from the FHLB and a short-term line of credit. All repurchase agreements are subject to terms and conditions agreed to by the Bank and the client. To secure its liability to the client, the Bank is authorized to sell or repurchase U.S. Treasury, government agency and mortgage-backed securities. The following shows the remaining contractual maturity of repurchase agreements by collateral pledged: (Dollars in thousands) Overnight and continuous Repurchase agreements Mortgage-backed securities $ 10,279 Collateralized mortgage obligations 84,545 Total $ 94,824 Securities sold under agreements to repurchase were secured by securities with a carrying amount of $94.8 million and $90.2 million as of March 31, 2020 and December 31, 2019 , respectively. First Financial had $121.0 million federal funds purchased at March 31, 2020 and $165.2 million as of December 31, 2019 . The Company also had $1.2 billion in short-term borrowings with the FHLB at both March 31, 2020 and December 31, 2019 . These short-term borrowings are used to manage normal liquidity needs and support the Company's asset and liability management strategies. First Financial has a $30.0 million short-term credit facility with an unaffiliated bank that matures in September 2020. This facility can have a variable or fixed interest rate and provides First Financial additional liquidity, if needed, for various corporate activities including the repurchase of First Financial common stock and the payment of dividends to shareholders. As of March 31, 2020 and December 31, 2019 , there was no outstanding balance. The credit agreement requires First Financial to comply with certain covenants including those related to asset quality and capital levels, and First Financial was in compliance with all covenants associated with this facility as of March 31, 2020 and December 31, 2019 . First Financial had $325.6 million and $414.4 million of long-term debt as of March 31, 2020 and December 31, 2019, respectively, which included subordinated notes, FHLB long term advances and an interest free loan with a municipality. The following is a summary of First Financial's long-term debt: March 31, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FHLB borrowings $ 152,787 1.75 % $ 242,428 1.94 % Subordinated notes 171,071 4.70 % 170,967 4.97 % Unamortized debt issuance costs (963 ) N/A (1,007 ) N/A Lease liability 1,896 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 325,566 3.31 % $ 414,376 3.20 % In 2015, First Financial issued $120.0 million of subordinated notes, which have a fixed interest rate of 5.125% payable semiannually and maturing in August 2025. These notes are not redeemable by the Company, or callable by the holders of the notes prior to maturity. In addition, First Financial acquired $49.5 million of variable rate subordinated notes in the MSFG merger that were issued to previously formed trusts in exchange for the trust proceeds. Interest on the acquired subordinated notes is payable quarterly, in arrears, and the Company has the option to defer interest payments for a period not to exceed 20 consecutive quarters. These acquired subordinated notes mature 30 years after the date of original issuance and may be called at par following the 5 year anniversary of issuance. First Financial also acquired $8.4 million of 6.00% fixed rate private placement subordinated debt in conjunction with the MSFG merger that was issued in 2015 and matures in 2025. These notes are redeemable by the Company at par following the 5 year anniversary of issuance. The subordinated notes are treated as Tier 2 capital for regulatory capital purposes and are included in Long-term debt on the Consolidated Balance Sheets. In addition to subordinated notes, long-term debt included $152.8 million and $242.4 million of fixed rate FHLB long-term advances as of March 31, 2020 and December 31, 2019 , respectively. As of March 31, 2020 , long-term FHLB advances had a weighted average interest rate of 1.75%

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Shareholders’ equity is affected by transactions and valuations of asset and liability positions that require adjustments to accumulated other comprehensive income (loss). The related tax effects allocated to other comprehensive income and reclassifications out of accumulated other comprehensive income (loss) are as follows: Three months ended March 31, 2020 Total other comprehensive income (loss) Total accumulated other comprehensive income (loss) (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (2,434 ) $ (59 ) $ (2,375 ) $ 512 $ (1,863 ) $ 41,264 $ (1,863 ) $ 39,401 Retirement obligation 0 (425 ) 425 (97 ) 328 (27,941 ) 328 (27,613 ) Total $ (2,434 ) $ (484 ) $ (1,950 ) $ 415 $ (1,535 ) $ 13,323 $ (1,535 ) $ 11,788 Three months ended March 31, 2019 Total other comprehensive income (loss) Total accumulated other comprehensive income (loss) (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Cumulative effect of new standard Ending balance Unrealized gain (loss) on debt securities $ 29,725 $ (178 ) $ 29,903 $ (6,398 ) $ 23,505 $ (11,601 ) $ 23,505 $ 906 $ 12,810 Unrealized gain (loss) on derivatives 93 0 93 (21 ) 72 (217 ) 72 0 (145 ) Retirement obligation 0 (375 ) 375 (85 ) 290 (32,590 ) 290 0 (32,300 ) Total $ 29,818 $ (553 ) $ 30,371 $ (6,504 ) $ 23,867 $ (44,408 ) $ 23,867 $ 906 $ (19,635 ) The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2020 and 2019 , respectively: Amount reclassified from Three months ended March 31, (Dollars in thousands) 2020 2019 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ (59 ) $ (178 ) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 100 100 Other noninterest expense Recognized net actuarial loss (1) (525 ) (475 ) Other noninterest expense Defined benefit pension plan total (425 ) (375 ) Total reclassifications for the period, before tax $ (484 ) $ (553 ) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES First Financial uses certain derivative instruments, including interest rate caps, floors, swaps and foreign exchange contracts, to meet the needs of its clients while managing the interest and currency rate risk associated with certain transactions. First Financial may also utilize interest rate swaps to manage the interest rate risk profile of the Company. Interest rate payments are exchanged with counterparties, based on the notional amount established in the interest rate agreement. As only interest rate payments are exchanged, the cash requirements and credit risk associated with interest rate swaps are significantly less than the notional amount and the Company’s credit risk exposure is limited to the market value of the instruments. First Financial does not use derivatives for speculative purposes. First Financial manages market value credit risk through counterparty credit policies including a review of total derivative notional position to total assets, total credit exposure to total capital and counterparty credit exposure risk. Client derivatives. First Financial utilizes interest rate swaps as a means to offer commercial borrowers fixed rate funding while providing the Company with floating rate assets. At March 31, 2020 , for the interest rate derivatives, the Company had a total counterparty notional amount outstanding of $2.1 billion , spread among nineteen counterparties, with an estimated fair value of $191.0 million . At December 31, 2019 , the Company had interest rate derivatives with a total counterparty notional amount outstanding of $1.9 billion , spread among eighteen counterparties, with an estimated fair value of $67.5 million . First Financial monitors its derivative credit exposure to borrowers by monitoring the creditworthiness of the related loan customers through the Company's normal credit review processes. Additionally, the Company's ACL Committee monitors derivative credit risk exposure related to problem loans through the Company's ACL committee. First Financial considers the market value of a derivative instrument to be part of the carrying value of the related loan for these purposes as the borrower is contractually obligated to pay First Financial this amount in the event the derivative contract is terminated. In connection with its use of derivative instruments, First Financial and its counterparties may be required to post cash collateral to offset the market position of the derivative instruments. First Financial maintains the right to offset these derivative positions with the collateral posted against them by or with the relevant counterparties. Foreign exchange contracts. First Financial may enter into foreign exchange derivative contracts for the benefit of commercial customers to hedge their exposure to foreign currency fluctuations. Similar to the hedging of interest rate risk from interest rate derivative contracts, First Financial also enters into foreign exchange contracts with major financial institutions to economically hedge a substantial portion of the exposure from client driven foreign exchange activity. These derivatives are classified as free-standing instruments with the revaluation gain or loss recorded in Foreign exchange income in the Consolidated Statements of Income. The Bancorp has risk limits and internal controls in place to help ensure excessive risk is not being taken in providing this service to customers. These controls include an independent determination of currency volatility and credit equivalent exposure on these contracts, counterparty credit approvals and country limits performed by independent risk management. At March 31, 2020 , the Company had total counterparty notional amount outstanding of $2.1 billion spread among six counterparties, with an estimated fair value of $19.8 million . At December 31, 2019 , the Company had total counterparty notional amounts outstanding of $1.9 billion spread among 6 counterparties, with an estimated fair value of $18.3 million . In connection with its use of foreign exchange contracts, First Financial and its counterparties may be required to post cash collateral to offset the market position of the derivative instruments. First Financial maintains the right to offset these derivative positions with the collateral posted against them by or with the relevant counterparties. The following table details the classification and amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2020 December 31, 2019 Estimated fair value Estimated fair value (Dollars in thousands) Balance sheet classification Notional amount Gain Loss Notional amount Gain Loss Client derivatives - instruments associated with loans Matched interest rate swaps with borrower Accrued interest and other assets $ 2,094,136 $ 197,886 $ (6,306 ) $ 1,923,375 $ 70,799 $ (2,636 ) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,094,136 6,306 (197,955 ) 1,923,375 2,636 (70,808 ) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 2,107,052 42,411 (62,216 ) 1,869,934 28,739 (10,433 ) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 2,107,052 62,216 (42,411 ) 1,869,934 10,433 (28,739 ) Total $ 8,402,376 $ 308,819 $ (308,888 ) $ 7,586,618 $ 112,607 $ (112,616 ) The following table discloses the gross and net amounts of client derivatives and foreign exchange contacts recognized in the Consolidated Balance Sheets: March 31, 2020 December 31, 2019 (Dollars in thousands) Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of liabilities (assets) presented in the Consolidated Balance Sheets Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of liabilities (assets) presented in the Consolidated Balance Sheets Client derivatives Matched interest rate swaps with counterparty $ 204,261 $ (406,685 ) $ (202,424 ) $ 73,444 $ (147,193 ) $ (73,749 ) Foreign exchange contracts with counterparty 104,627 (93,015 ) 11,612 39,172 (41,202 ) (2,030 ) Total $ 308,888 $ (499,700 ) $ (190,812 ) $ 112,616 $ (188,395 ) $ (75,779 ) The following table details the derivative financial instruments, the average remaining maturities and the weighted-average interest rates being paid and received by First Financial at March 31, 2020 : (Dollars in thousands) Notional amount Average maturity (years) Fair value Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,094,136 5.7 $ 191,580 Pay fixed, matched interest rate swaps with counterparty 2,094,136 5.7 (191,649 ) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 2,107,052 0.5 (19,805 ) Foreign exchange contracts-receive USD $ 2,107,052 0.5 19,805 Total client derivatives $ 8,402,376 3.1 $ (69 ) Credit derivatives. In conjunction with participating interests in commercial loans, First Financial periodically enters into risk participation agreements with counterparties whereby First Financial assumes a portion of the credit exposure associated with an interest rate swap on the participated loan in exchange for a fee. Under these agreements, First Financial will make payments to the counterparty if the loan customer defaults on its obligation to perform under the interest rate swap contract with the counterparty. The total notional value of these agreements totaled $234.0 million as of March 31, 2020 and $216.2 million as of December 31, 2019 . The fair value of these agreements is recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets and was $0.4 million at March 31, 2020 and $0.2 million at December 31, 2019 . Mortgage derivatives. First Financial enters into IRLCs and forward commitments for the future delivery of mortgage loans to third party investors, which are considered derivatives. When borrowers secure IRLCs with First Financial and the loans are intended to be sold, First Financial will enter into forward commitments for the future delivery of the loans to third party investors in order to hedge against the effect of changes in interest rates impacting IRLCs and loans held for sale. At March 31, 2020 , the notional amount of the IRLCs was $189.5 million and the notional amount of forward commitments was $147.0 million . As of December 31, 2019 , the notional amount of IRLCs was $33.4 million and the notional amount of forward commitments was $37.8 million . The fair value of these agreements was a loss of $1.8 million and $0.9 million at March 31, 2020 and December 31, 2019 , respectively, and were recorded in accrued interest and other assets on the Consolidated Balance Sheets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES First Financial offers a variety of financial instruments including loan commitments and letters of credit to assist clients in meeting their requirement for liquidity and credit enhancement. GAAP does not require these financial instruments to be recorded in the Consolidated Financial Statements. First Financial utilizes the same credit policies in issuing commitments and conditional obligations as it does for credit instruments recorded on the Consolidated Balance Sheets. First Financial’s exposure to credit loss in the event of non-performance by the counterparty was represented by the contractual amounts of those instruments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. First Financial had $14.3 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of March 31, 2020 . Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time. First Financial had $0.6 million of reserves for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets at December 31, 2019 . Loan commitments. Loan commitments are agreements to extend credit to a client, absent any violation of conditions established in the commitment agreement. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments will expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by First Financial upon extension of credit, is based on management’s credit evaluation of the client. The collateral held varies, but may include securities, real estate, inventory, plant or equipment. First Financial had commitments outstanding to extend credit totaling $3.3 billion at both March 31, 2020 and December 31, 2019 . As of March 31, 2020 , loan commitments with a fixed interest rate totaled $154.4 million while commitments with variable interest rates totaled $3.1 billion . At December 31, 2019 , loan commitments with a fixed interest rate totaled $123.7 million while commitments with variable interest rates totaled $3.2 billion . First Financial's fixed rate loan commitments have interest rates ranging from 0.00% to 21.00% for both March 31, 2020 and December 31, 2019 and have maturities ranging from less than 1 year to 30.9 years for March 31, 2020 and less than 1.0 year to 31.6 years for December 31, 2019 . The following table presents First Financial's loan balances and contractual obligations to extend credit, excluding obligations that are unconditionally cancellable, by type, as of March 31, 2020 . (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,090,309 $ 2,477,773 Lease financing 0 82,602 Construction real estate 462,460 500,311 Commercial real estate-investor 152,602 3,180,037 Commercial real estate-owner 45,889 1,098,220 Residential real estate 30,807 1,061,792 Home equity 717,625 781,243 Installment 21,457 80,085 Credit card 185,606 45,756 Total $ 2,706,755 $ 9,307,819 Letters of credit. Letters of credit are conditional commitments issued by First Financial to guarantee the performance of a client to a third party. First Financial’s letters of credit consist of performance assurances made on behalf of clients who have a contractual commitment to produce or deliver goods or services. The risk to First Financial arises from its obligation to make payment in the event of the client's contractual default to produce the contracted good or service to a third party. First Financial issued letters of credit aggregating $32.7 million and $33.4 million at March 31, 2020 and December 31, 2019 , respectively. Management conducts regular reviews of these instruments on an individual client basis. Investments in affordable housing tax credits. First Financial has made investments in certain qualified affordable housing tax credits. These credits are an indirect federal subsidy that provide tax incentives to encourage investment in the acquisition, development, and rehabilitation of affordable rental housing, and allow investors to claim tax credits and other tax benefits (such as deductions from taxable income for operating losses) on their federal income tax returns. The principal risk associated with qualified affordable housing investments is the potential for noncompliance with the tax code requirements, such as failure to rent property to qualified tenants, resulting in the unavailability or recapture of the tax credits and other tax benefits. Investments in affordable housing projects are accounted for under the proportional amortization method and are included in Accrued interest and other assets in the Consolidated Balance Sheets. First Financial's affordable housing commitments totaled $35.6 million and $38.5 million as of March 31, 2020 and December 31, 2019 , respectively. The Company recognized tax credits of $1.9 million and $1.6 million for the three months ended March 31, 2020 and 2019 , respectively. The Company recognized amortization expense which was included in income tax expense of $2.1 million and $1.6 million for the three months ended March 31, 2020 and 2019, respectively. First Financial had no affordable housing contingent commitments as of March 31, 2020 or December 31, 2019 . Investments in historic tax credits. First Financial has noncontrolling financial investments in private investment funds and partnerships which are not consolidated. These investments may generate a return through the realization of federal and state income tax credits, as well as other tax benefits, such as tax deductions from net operating losses of the investments over a period of time. Investments in historic tax credits are accounted for under the equity method of accounting and are carried in Accrued interest and other assets on the Consolidated Balance Sheets. The Company’s recorded investment in these entities was approximately $3.8 million at March 31, 2020 and $3.1 million at December 31, 2019 . The maximum exposure to loss related to these investments was $6.7 million at March 31, 2020 and $5.1 million at December 31, 2019 , representing the Company’s investment balance and its unfunded commitments to invest additional amounts. Investments in historic tax credits resulted in $0.1 million of tax credits for the three months ended March 31, 2020 and were insignificant for the three months ended March 31, 2019 . Contingencies/Litigation. First Financial and its subsidiaries are engaged in various matters of litigation from time to time, and have a number of unresolved claims pending. Additionally, as part of the ordinary course of business, First Financial and its subsidiaries are parties to litigation involving claims to the ownership of funds in particular accounts, the collection of delinquent accounts, challenges to security interests in collateral and foreclosure interests that are incidental to our regular business activities. While the ultimate liability with respect to these litigation matters and claims cannot be determined at this time, First Financial believes that damages, if any, and other amounts relating to pending matters are not probable or cannot be reasonably estimated as of March 31, 2020 . Reserves are established for these various matters of litigation when appropriate under FASB ASC Topic 450, Contingencies, based in part upon the advice of legal counsel. First Financial had no reserves related to litigation matters as of March 31, 2020 or December 31, 2019 .

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the first three months of 2020, income tax expense was $5.9 million , resulting in an effective tax rate of 17.1% compared with income tax expense of $9.9 million and an effective tax rate of 17.8% for the comparable period in 2019. The decrease in the effective tax rate is primarily due to lower pre-tax income in the first quarter of 2020 and the carryback of certain net operating losses as allowed under the CARES Act. These adjustments were partially offset by an unfavorable impact related to stock compensation activity. At both March 31, 2020 and December 31, 2019 , First Financial had $2.4 million of unrecognized tax benefits, as determined under FASB ASC Topic 740-10, Income Taxes, that if recognized would favorably impact the effective income tax rate in future periods. The unrecognized tax benefits relate to state income tax exposures from taking tax positions where the Company believes it is likely that, upon examination, a state may take a position contrary to the position taken by First Financial. The Company believes that resolution regarding our uncertain tax positions is reasonably possible within the next twelve months and could result in full, partial or no recognition of the benefit. First Financial recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. At March 31, 2020 and December 31, 2019 , the Company had no interest or penalties recorded. First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in several jurisdictions. Tax years prior to 2016 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2016 through 2019 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2011. Tax years 2011 through 2019 remain open to state and local examination in various jurisdictions.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	3 Months Ended
	Mar. 31, 2020
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS First Financial sponsors a non-contributory defined benefit pension plan which covers substantially all employees and uses a December 31 measurement date for the plan. Plan assets are primarily invested in fixed income and publicly traded equity mutual funds. The pension plan does not directly own any shares of First Financial common stock or any other First Financial security or product. First Financial made no cash contributions to fund the pension plan during the three months ended March 31, 2020 , or the year ended December 31, 2019, and does not expect to make cash contributions to the plan through the remainder of 2020. As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended March 31, (Dollars in thousands) 2020 2019 Service cost $ 1,850 $ 1,750 Interest cost 600 700 Expected return on assets (2,475 ) (2,450 ) Amortization of prior service cost (100 ) (100 ) Net actuarial loss 525 475 Net periodic benefit cost (income) $ 400 $ 375

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2020
Revenue Recognition [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The majority of the Company's revenues come from interest income and other sources, including loans, leases, securities, derivatives and foreign exchange, that are outside the scope of ASU No. 2014-09, Revenue from Contracts with Customers. The Company's services that fall within the scope of ASU 2019-09 are presented within Noninterest income and are recognized as revenue when the Company satisfies its obligation to the customer. Services within the scope of this guidance include service charges on deposits, trust and wealth management fees, bankcard income, gain/loss on the sale of OREO and investment brokerage fees. Service charges on deposit accounts. The Company earns revenues from its deposit customers for transaction-based fees, account maintenance fees and overdraft fees. Transaction-based fees, which include services such as ATM use fees, stop payment charges, statement rendering and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Similarly, overdraft fees are recognized at the point in time that the overdraft occurs as this corresponds with the Company's performance obligation. Service charges on deposit accounts are withdrawn from the customer's deposit account. Trust and wealth management fees. Trust and wealth management fees are primarily asset-based, but can also include flat fees based upon a specific service rendered, such as tax preparation services. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the month-end market value of the assets under management and the applicable fees. The Company does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and wealth management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, as incurred. Bankcard income. The Company earns interchange fees from cardholder transactions conducted through the Visa payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized concurrent with the transaction processing services provided to the cardholder. Interchange income is presented on the Consolidated Statements of Income net of expenses. Gross interchange income for the first quarter of 2020 was $5.7 million , which was partially offset by $3.0 million of expenses within Noninterest income. Gross interchange income for the first quarter of 2019 was $8.5 million , which was partially offset by $2.9 million of expenses. Other. Other noninterest income consists of other recurring revenue streams such as transaction fees, safe deposit rental income, insurance commissions, merchant referral income, gain (loss) on sale of OREO and brokerage revenue. Transaction fees primarily include check printing sales commissions, collection fees and wire transfer fees which arise from in-branch transactions. Safe deposit rental income arises from fees charged to the customer on an annual basis and recognized upon receipt of payment. Insurance commissions are agent commissions earned by the Company and earned upon the effective date of the bound coverage. Merchant referral income is associated with a program whereby the Company receives a share of processing revenue that is generated from clients that were referred by First Financial to the service provider. Revenue is recognized at the point in time when the transaction occurs. The Company records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of the executed deed. When the Company finances the sale of OREO to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectibility of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. Brokerage revenue represents fees from investment brokerage services provided to customers by a third party provider. The Company receives commissions from the third-party service provider on a monthly basis based upon customer activity for the month. The fees are recognized monthly and a receivable is recorded until commissions are paid the following month. Because the Company (i) acts as an agent in arranging the relationship between the customer and the third-party service provider and (ii) does not control the services rendered to the customers, investment brokerage fees are presented net of related costs.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per common share: Three months ended March 31, (Dollars in thousands, except per share data) 2020 2019 Numerator Net income available to common shareholders $ 28,628 $ 45,839 Denominator Weighted average shares outstanding for basic earnings per common share 97,736,690 97,926,088 Effect of dilutive securities Employee stock awards 619,524 510,223 Adjusted weighted average shares for diluted earnings per common share 98,356,214 98,436,311 Earnings per share available to common shareholders Basic $ 0.29 $ 0.47 Diluted $ 0.29 $ 0.47 Stock options and warrants with exercise prices greater than the average market price of the common shares were not included in the computation of net income per diluted share, as they would have been antidilutive. Using the end of period price of the Company's common shares, there were no antidilutive options at March 31, 2020 and March 31, 2019

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES The fair value framework as disclosed in the Fair Value Topic includes a hierarchy which focuses on prioritizing the inputs used in valuation techniques. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1), a lower priority to observable inputs other than quoted prices in active markets for identical assets and liabilities (Level 2) and the lowest priority to unobservable inputs (Level 3). When determining the fair value measurements for assets and liabilities, First Financial looks to active markets to price identical assets or liabilities whenever possible and classifies such items in Level 1. When identical assets and liabilities are not traded in active markets, First Financial looks to observable market data for similar assets and liabilities and classifies such items as Level 2. Certain assets and liabilities are not actively traded in observable markets and First Financial must use alternative techniques, based on unobservable inputs, to determine the fair value and classifies such items as Level 3. The level within the fair value hierarchy is based on the lowest level of input that is significant in the fair value measurement. The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 March 31, 2020 Financial assets Cash and short-term investments $ 332,963 $ 332,963 $ 332,963 $ 0 $ 0 Investment securities held-to-maturity 136,744 140,065 0 140,065 0 Other investments 143,581 N/A N/A N/A N/A Loans held for sale 27,334 27,334 0 27,334 0 Loans and leases 9,163,934 8,877,637 0 0 8,877,637 Accrued interest receivable 40,386 40,386 0 12,937 27,449 Financial liabilities Deposits 10,635,558 10,644,873 0 10,644,873 0 Short-term borrowings 1,397,724 1,397,724 1,397,724 0 0 Long-term debt 325,566 338,778 0 338,778 0 Accrued interest payable 11,474 11,474 2,347 9,127 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2019 Financial assets Cash and short-term investments $ 257,639 $ 257,639 $ 257,639 $ 0 $ 0 Investment securities held-to-maturity 142,862 142,821 0 142,821 0 Other investments 125,020 N/A N/A N/A N/A Loans held for sale 13,680 13,680 0 13,680 0 Loans and leases 9,144,015 9,134,215 0 0 9,134,215 Accrued interest receivable 39,591 39,591 0 12,743 26,848 Financial liabilities Deposits 10,210,229 10,209,790 0 10,209,790 0 Short-term borrowings 1,316,181 1,316,181 1,316,181 0 0 Long-term debt 414,376 414,937 0 414,937 0 Accrued interest payable 13,671 13,671 1,899 11,772 0 The following methods, assumptions and valuation techniques were used by First Financial to measure different financial assets and liabilities at fair value on a recurring or nonrecurring basis. Investment securities. Investment securities classified as available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted market prices, when available (Level 1). If quoted market prices are not available, fair values are measured utilizing independent valuation techniques of identical or similar investment securities. First Financial compiles prices from various sources who may apply such techniques as matrix pricing to determine the value of identical or similar investment securities (Level 2). Matrix pricing is a mathematical technique widely used in the banking industry to value investment securities without relying exclusively on quoted prices for the specific investment securities but rather relying on the investment securities’ relationship to other benchmark quoted investment securities. Any investment securities not valued based upon the methods previously described are considered Level 3. First Financial utilizes values provided by third-party pricing vendors to price the investment securities portfolio in accordance with the fair value hierarchy of the Fair Value Topic and reviews the pricing methodologies utilized by the pricing vendors to ensure that the fair value determination is consistent with the applicable accounting guidance. First Financial’s pricing process includes a series of quality assurance activities where prices are compared to recent market conditions, historical prices and other independent pricing services. Further, the Company periodically validates the fair value of a sample of securities in the portfolio by comparing the fair values to prices from other independent sources for the same or similar securities. First Financial analyzes unusual or significant variances, conducts additional research with the pricing vendor, and if necessary, takes appropriate action based on its findings. The results of the quality assurance process are incorporated into the selection of pricing providers by the portfolio manager. Derivatives. The fair values of derivative instruments are based primarily on a net present value calculation of the cash flows related to the interest rate swaps and foreign exchange contracts at the reporting date, using primarily observable market inputs such as interest rate yield curves which represents the cost to terminate the swap if First Financial should choose to do so. Additionally, First Financial utilizes an internally-developed model to value the credit risk component of derivative assets and liabilities, which is recorded as an adjustment to the fair value of the derivative asset or liability on the reporting date. Derivative instruments are classified as Level 2 in the fair value hierarchy. Nonperforming loans. The fair value of nonperforming loans are specifically reviewed for purposes of determining the appropriate amount of impairment to be allocated to the ACL. Fair value is generally measured based on the value of the collateral securing the loans. Collateral may be in the form of real estate or business assets including equipment, inventory and accounts receivable. The value of real estate collateral is determined utilizing an income or market valuation approach based on an appraisal conducted by an independent, licensed third-party appraiser (Level 3). The value of business equipment is based on an outside appraisal, if deemed significant, or the net book value on the applicable borrower financial statements. Likewise, values for inventory and accounts receivable collateral are based on borrower financial statement balances or aging reports on a discounted basis as appropriate (Level 3). Nonperforming loans are measured at fair value on a nonrecurring basis. Any fair value adjustments are recorded in the period expected to occur as provision for credit losses on the Consolidated Statements of Income. OREO. Assets acquired through loan foreclosure are recorded at fair value less costs to sell, with any difference between the fair value of the property and the carrying value of the loan recorded as a charge-off. If the fair value is higher than the carrying amount of the loan, the excess is recognized first as a recovery and then as noninterest income. Subsequent changes in value are reported as adjustments to the carrying amount and are recorded in noninterest expense. The carrying value of OREO is not re-measured to fair value on a recurring basis, but is subject to fair value adjustments when the carrying value differs from the fair value, less estimated selling costs. Fair value is based on recent real estate appraisals and is updated at least annually. The Company classifies OREO in level 3 of the fair value hierarchy. The financial assets and liabilities measured at fair value on a recurring basis in the consolidated financial statements were as follows: Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities at fair value March 31, 2020 Assets Investment securities available-for-sale $ 104 $ 2,864,334 $ 44,250 $ 2,908,688 Interest rate derivative contracts 0 204,351 0 204,351 Foreign exchange derivative contracts 0 104,627 0 104,627 Total $ 104 $ 3,173,312 $ 44,250 $ 3,217,666 Liabilities Interest rate derivative contracts $ 0 $ 205,505 $ 0 $ 205,505 Foreign exchange derivative contracts 0 104,627 0 104,627 Total $ 0 $ 310,132 $ 0 $ 310,132 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities at fair value December 31, 2019 Assets Investment securities available-for-sale $ 100 $ 2,842,794 $ 9,190 $ 2,852,084 Interest rate derivative contracts 0 73,558 0 73,558 Foreign exchange derivative contracts 0 39,172 0 39,172 Total $ 100 $ 2,955,524 $ 9,190 $ 2,964,814 Liabilities Interest rate derivative contracts $ 0 $ 73,750 $ 0 $ 73,750 Foreign exchange derivative contracts $ 0 $ 39,172 $ 0 $ 39,172 Total $ 0 $ 112,922 $ 0 $ 112,922 The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2020 and March 31, 2019 . Three months ended (dollars in thousands) March 31, 2020 March 31, 2019 Beginning balance $ 9,190 $ 14,715 Accretion (amortization) 16 7 Increase (decrease) in fair value (30 ) 21 Settlements 35,074 (1,388 ) Ending balance $ 44,250 $ 13,355 Certain financial assets and liabilities are measured at fair value on a nonrecurring basis. Adjustments to the fair market value of these assets usually result from the application of fair value accounting or write-downs of individual assets. The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 March 31, 2020 Assets Impaired loans $ 0 $ 0 $ 13,180 OREO 0 0 554 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2019 Assets Impaired loans $ 0 $ 0 $ 9,268 OREO 0 0 1,088

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS In August, 2019, the Company completed the acquisition of Bannockburn Global Forex, LLC. Pursuant to the acquisition agreement, First Financial agreed to acquire all of the issued and outstanding membership interests of BGF for aggregate consideration of approximately $114.6 million consisting of $53.7 million in cash and $60.9 million of First Financial common stock. BGF was a privately held capital markets trading firm specializing in foreign currency advisory, hedge analytics, and transaction processing for closely held enterprises. Upon completion of the transaction, Bannockburn became a division of the Bank, but continues to operate as Bannockburn Global Forex, taking advantage of its existing brand recognition within the foreign exchange industry. The Bannockburn transaction was accounted for using the acquisition method of accounting and accordingly, assets acquired, liabilities assumed and consideration exchanged were recorded at estimated fair value on the acquisition date, in accordance with FASB ASC Topic 805, Business Combinations. The fair value measurements of assets acquired and liabilities assumed were $74.9 million and $18.4 million , respectively, and are subject to refinement for up to one year after the closing date of the acquisition as additional information relative to closing date fair values became available. The measurement period ends in August 2020. Goodwill arising from the BGF acquisition was $58.0 million and reflects the business’s high growth potential and the expectation that the acquisition will provide additional revenue growth and diversification. The goodwill is deductible for income tax purposes as the transaction is considered a taxable exchange. For further detail, see Note 6 – Goodwill and Other Intangible Assets.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENT In April 2020, First Financial issued $150.0 million of fixed to floating rate subordinated notes. The subordinated notes have an initial fixed interest rate of 5.25% to, but excluding, May 15, 2025, payable semi-annually in arrears. From, and including, May 15, 2025, the interest rate on the subordinated notes will reset quarterly to a floating rate per annum equal to a benchmark rate, which is expected to be the then-current three-month term SOFR, plus 509 basis points, payable quarterly in arrears. The subordinated notes mature on May 15, 2030. These notes are redeemable by the Company in whole or in part beginning with the interest payment date of May 15, 2025. The subordinated notes are treated as Tier 2 capital for regulatory capital purposes and will be included in Long-term debt on the Consolidated Balance Sheets.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2020
Lessee, Leases [Policy Text Block]
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Letters of credit are conditional commitments issued by First Financial to guarantee the performance of a client to a third party.  First Financial’s letters of credit consist of performance assurances made on behalf of clients who have a contractual commitment to produce or deliver goods or services.  The risk to First Financial arises from its obligation to make payment in the event of the client's contractual default to produce the contracted good or service to a third party.
Basis of Presentation Policy	Basis of presentation. The Consolidated Financial Statements of First Financial Bancorp., a financial holding company principally serving Ohio, Indiana, Kentucky and Illinois, include the accounts and operations of First Financial and its wholly-owned subsidiary, First Financial Bank. All significant intercompany transactions and accounts have been eliminated in consolidation. Certain reclassifications of prior periods' amounts have been made to conform to current year presentation. Such reclassifications had no effect on net earnings. These interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they may not include all of the information and accompanying notes necessary to constitute a complete set of financial statements required by GAAP and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 . Management believes these unaudited consolidated financial statements reflect all adjustments of a normal recurring nature which are necessary for a fair presentation of the results for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period. The Consolidated Balance Sheet as of December 31, 2019 has been derived from the audited financial statements in the Company’s 2019 Form 10-K.
Use of Estimates, Policy	Use of estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates, assumptions and judgments that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes. These estimates, assumptions and judgments are inherently subjective and may be susceptible to significant change. Actual realized amounts could differ materially from these estimates.
Loans and Leases Receivable, Past Due Status, Policy	Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the date of the scheduled payment.
Loans and Leases Receivable, Nonaccrual Loan and Lease Status, Policy	Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest.
Loans and Leases Receivable, Troubled Debt Restructuring Policy	A loan modification is considered a TDR when the borrower is experiencing financial difficulty and a concession is made by the Company that would not otherwise be considered for a borrower with similar credit characteristics. The most common types of modifications include interest rate reductions, maturity extensions and modifications to principal amortization, including interest-only structures. Modified terms are dependent upon the financial position and needs of the individual borrower. If the modification agreement is violated, the loan is managed by the Company’s credit administration group for resolution, which may result in foreclosure in the case of real estate. In accordance with the the Coronavirus Aid, Relief, and Economic Security (CARES) Act, performing loans that demonstrated limited signs of credit deterioration, but were modified to provide borrowers relief during the COVID-19 pandemic were not considered to be TDR as of March 31, 2020.
Impaired Financing Receivable, Policy	First Financial individually reviews all nonperforming commercial loan relationships, as well as consumer loan TDRs greater than $250,000
Loans and Leases Receivable, Real Estate Acquired Through Foreclosure, Policy	OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans.
Loans and Leases Receivable, Allowance for Loan Losses Policy	Allowance for credit losses - loans and leases. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Management's determination of the adequacy of the ACL is based on an assessment of the expected credit losses on loan and leases over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. Loans are charged off when management believes that the collection of the princ ipal amount owed in full, either through payments from the borrower or a guarantor or from the liquidation of collateral, is unlikely. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Any interest that is accrued bu t not collected is reversed against interest income when a loan is placed on nonaccrual status, which typically occurs prior to charging off all, or a portion, of a loan. Accrued interest receivable on loans and leases is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework. First Financial quantitatively models expected credit loss using Probability of Default (“PD”), Loss Given Default (“LGD”), and Exposure at Default (“EAD”) over the Reasonable and Supportable ("R&S") forecast period, reversion and post-reversion periods. Utilizing third-party software, the Bank forecasts PD by using a parameterized transition matrix approach. Average transition matrices are calculated over the Through the Cycle ("TTC") period, which was defined as the period from December 2007 to December 2016. TTC transition matrices are adjusted under forward-looking macroeconomic expectations to obtain R&S forecasts. First Financial is not required to develop forecasts over full the contractual term of the financial asset or group of financial assets. Rather, for periods beyond which the entity is able to make or obtain R&S forecasts of expected credit losses, the Company reverts in a straight line manner over a one year period to an average TTC loss level that is reflective of the prepayment adjusted contractual term of the financial asset or group of financial assets. The R&S period, elected by the bank to be two years, is forecasted using econometric data sourced from Moody's, an industry-leading independent third party. FFB utilizes the non-parametric loss curve approach embedded within the third-party software for estimating LGD. The PD multiplied by LGD produces an expected loss rate that, when calculating the ACL, is applied to contractual loan cash flows, adjusted for expected future rates of principal prepayments. The Company adjusts its quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The Qualitative Framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base model. Loans that do not share risk characteristics are evaluated on an individual basis. First Financial will typically evaluate on an individual basis any loans that are on nonaccrual, designated as a TDR, or reasonably expected to be designated as a TDR. When management determines that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. First Financial's policy is to charge-off all or a portion of a loan when, in management's opinion, it is unlikely to collect the principal amount owed in full either through payments from the borrower or a guarantor or from the liquidation of collateral. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Accrued interest receivable on loans and leases, which totaled $27.4 million as of March 31, 2020 , is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework.
Goodwill and Intangible Assets, Goodwill, Policy	Assets and liabilities acquired in a business combination are recorded at their estimated fair values as of the acquisition date. The excess of the purchase price of the acquisition over the fair value of net assets acquired is recorded as goodwill.
Goodwill and Intangible Assets, Goodwill Impairment Policy	Goodwill is evaluated for impairment on an annual basis as of October 1 of each year, or whenever events or changes in circumstances indicate that the fair value of a reporting unit may be below its carrying value.
Goodwill and Intangible Assets, Policy	Core deposit intangibles represent the estimated fair value of acquired customer deposit relationships on the date of acquisition and are amortized on an accelerated basis over their estimated useful lives. First Financial's core deposit intangibles have an estimated weighted average remaining life of 7.7 years . First Financial recorded a $39.4 million customer list intangible asset in conjunction with the Bannockburn merger to account for the obligation or advantage on the part of either the Company or the customer to continue the pre-existing relationship subsequent to the merger. The customer list intangible asset is amortized on a straight-line basis over its estimated useful life of 11 years .
Income Tax, Policy	The unrecognized tax benefits relate to state income tax exposures from taking tax positions where the Company believes it is likely that, upon examination, a state may take a position contrary to the position taken by First Financial.
Commitments and Contingencies, Policy	Allowance for credit losses - unfunded commitments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time. First Financial offers a variety of financial instruments including loan commitments and letters of credit to assist clients in meeting their requirement for liquidity and credit enhancement. GAAP does not require these financial instruments to be recorded in the Consolidated Financial Statements. First Financial utilizes the same credit policies in issuing commitments and conditional obligations as it does for credit instruments recorded on the Consolidated Balance Sheets. First Financial’s exposure to credit loss in the event of non-performance by the counterparty was represented by the contractual amounts of those instruments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. First Financial had $14.3 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of March 31, 2020 .
Fair Value Measurement, Policy [Policy Text Block]	The fair value framework as disclosed in the Fair Value Topic includes a hierarchy which focuses on prioritizing the inputs used in valuation techniques. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1), a lower priority to observable inputs other than quoted prices in active markets for identical assets and liabilities (Level 2) and the lowest priority to unobservable inputs (Level 3). When determining the fair value measurements for assets and liabilities, First Financial looks to active markets to price identical assets or liabilities whenever possible and classifies such items in Level 1. When identical assets and liabilities are not traded in active markets, First Financial looks to observable market data for similar assets and liabilities and classifies such items as Level 2. Certain assets and liabilities are not actively traded in observable markets and First Financial must use alternative techniques, based on unobservable inputs, to determine the fair value and classifies such items as Level 3. The level within the fair value hierarchy is based on the lowest level of input that is significant in the fair value measurement.
Fair Value of Financial Instruments, Policy	The following methods, assumptions and valuation techniques were used by First Financial to measure different financial assets and liabilities at fair value on a recurring or nonrecurring basis. Investment securities. Investment securities classified as available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted market prices, when available (Level 1). If quoted market prices are not available, fair values are measured utilizing independent valuation techniques of identical or similar investment securities. First Financial compiles prices from various sources who may apply such techniques as matrix pricing to determine the value of identical or similar investment securities (Level 2). Matrix pricing is a mathematical technique widely used in the banking industry to value investment securities without relying exclusively on quoted prices for the specific investment securities but rather relying on the investment securities’ relationship to other benchmark quoted investment securities. Any investment securities not valued based upon the methods previously described are considered Level 3. First Financial utilizes values provided by third-party pricing vendors to price the investment securities portfolio in accordance with the fair value hierarchy of the Fair Value Topic and reviews the pricing methodologies utilized by the pricing vendors to ensure that the fair value determination is consistent with the applicable accounting guidance. First Financial’s pricing process includes a series of quality assurance activities where prices are compared to recent market conditions, historical prices and other independent pricing services. Further, the Company periodically validates the fair value of a sample of securities in the portfolio by comparing the fair values to prices from other independent sources for the same or similar securities. First Financial analyzes unusual or significant variances, conducts additional research with the pricing vendor, and if necessary, takes appropriate action based on its findings. The results of the quality assurance process are incorporated into the selection of pricing providers by the portfolio manager. Derivatives. The fair values of derivative instruments are based primarily on a net present value calculation of the cash flows related to the interest rate swaps and foreign exchange contracts at the reporting date, using primarily observable market inputs such as interest rate yield curves which represents the cost to terminate the swap if First Financial should choose to do so. Additionally, First Financial utilizes an internally-developed model to value the credit risk component of derivative assets and liabilities, which is recorded as an adjustment to the fair value of the derivative asset or liability on the reporting date. Derivative instruments are classified as Level 2 in the fair value hierarchy. Nonperforming loans. The fair value of nonperforming loans are specifically reviewed for purposes of determining the appropriate amount of impairment to be allocated to the ACL. Fair value is generally measured based on the value of the collateral securing the loans. Collateral may be in the form of real estate or business assets including equipment, inventory and accounts receivable. The value of real estate collateral is determined utilizing an income or market valuation approach based on an appraisal conducted by an independent, licensed third-party appraiser (Level 3). The value of business equipment is based on an outside appraisal, if deemed significant, or the net book value on the applicable borrower financial statements. Likewise, values for inventory and accounts receivable collateral are based on borrower financial statement balances or aging reports on a discounted basis as appropriate (Level 3). Nonperforming loans are measured at fair value on a nonrecurring basis. Any fair value adjustments are recorded in the period expected to occur as provision for credit losses on the Consolidated Statements of Income. OREO. Assets acquired through loan foreclosure are recorded at fair value less costs to sell, with any difference between the fair value of the property and the carrying value of the loan recorded as a charge-off. If the fair value is higher than the carrying amount of the loan, the excess is recognized first as a recovery and then as noninterest income. Subsequent changes in value are reported as adjustments to the carrying amount and are recorded in noninterest expense. The carrying value of OREO is not re-measured to fair value on a recurring basis, but is subject to fair value adjustments when the carrying value differs from the fair value, less estimated selling costs. Fair value is based on recent real estate appraisals and is updated at least annually. The Company classifies OREO in level 3 of the fair value hierarchy.
Loan Commitments, Policy [Policy Text Block]	Loan commitments are agreements to extend credit to a client, absent any violation of conditions established in the commitment agreement.  Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee.  Since many of the commitments will expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements.  The amount of collateral obtained, if deemed necessary by First Financial upon extension of credit, is based on management’s credit evaluation of the client.  The collateral held varies, but may include securities, real estate, inventory, plant or equipment.
Other Contract-Mortgage
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	First Financial enters into IRLCs and forward commitments for the future delivery of mortgage loans to third party investors, which are considered derivatives. When borrowers secure IRLCs with First Financial and the loans are intended to be sold, First Financial will enter into forward commitments for the future delivery of the loans to third party investors in order to hedge against the effect of changes in interest rates impacting IRLCs and loans held for sale.
Credit Risk
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	First Financial manages market value credit risk through counterparty credit policies including a review of total derivative notional position to total assets, total credit exposure to total capital and counterparty credit exposure risk.
Fair Value Hedges
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	First Financial utilizes interest rate swaps as a means to offer commercial borrowers fixed rate funding while providing the Company with floating rate assets

ORGANIZATION, CONSOLIDATION A_2

ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Credit Loss, Financial Instrument [Abstract]
ORGANIZATION, CONSOLIDATION, AND PRESENTATION OF FINANCIAL STATEMENTS	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation. The Consolidated Financial Statements of First Financial Bancorp., a financial holding company principally serving Ohio, Indiana, Kentucky and Illinois, include the accounts and operations of First Financial and its wholly-owned subsidiary, First Financial Bank. All significant intercompany transactions and accounts have been eliminated in consolidation. Certain reclassifications of prior periods' amounts have been made to conform to current year presentation. Such reclassifications had no effect on net earnings. These interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they may not include all of the information and accompanying notes necessary to constitute a complete set of financial statements required by GAAP and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 . Management believes these unaudited consolidated financial statements reflect all adjustments of a normal recurring nature which are necessary for a fair presentation of the results for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period. The Consolidated Balance Sheet as of December 31, 2019 has been derived from the audited financial statements in the Company’s 2019 Form 10-K. Use of estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates, assumptions and judgments that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes. These estimates, assumptions and judgments are inherently subjective and may be susceptible to significant change. Actual realized amounts could differ materially from these estimates. COVID-19. In the first quarter of 2020, First Financial's operations and financial results were significantly impacted by the COVID-19 pandemic. The spread of COVID-19 has caused significant economic disruption throughout the United States as state and local governments issued stay at home orders and temporarily closed non-essential businesses. The potential financial impact from the pandemic is unknown at this time, however prolonged disruption may adversely impact several industries within the Company's geographic footprint and impair the ability of First Financial's customers to fulfill their contractual obligations to the Company. This could cause First Financial to experience a material adverse effect on business operations, asset valuations, financial condition and results of operations. Material adverse impacts may include all or a combination of valuation impairments on First Financial's intangible assets, investments, loans, mortgage servicing rights or counter-party risk derivatives. Investment securities. First Financial classifies debt securities into three categories: HTM, trading and AFS. Management classifies investment securities into the appropriate category at the time of purchase and re-evaluates that classification as deemed appropriate. Investment securities are classified as HTM when First Financial has the positive intent and ability to hold the securities to maturity. HTM securities are recorded at amortized cost. Investment securities classified as trading are held principally for resale in the near-term and are recorded at fair value. Fair value is determined using quoted market prices. Gains or losses on trading securities, both realized and unrealized, are reported in noninterest income. Investment securities not classified as either HTM or trading are classified as AFS. AFS securities are recorded at fair value, with the unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income (loss) in shareholders' equity. The amortized cost of investment securities classified as either HTM or AFS is adjusted for amortization of premiums and accretion of discounts to maturity, or in the case of mortgage-backed securities, over the estimated life of the security. Such amortization and accretion are considered an adjustment to the yield on the security and included in interest income from investments. Interest and dividends are also included in interest income from investment securities in the Consolidated Statements of Income. Realized gains and losses are based on the amortized cost of the security sold using the specific identification method. Allowance for credit losses - held-to-maturity securities . Management measures expected credit losses on held-to-maturity debt securities on a collective basis by security type. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the following major security types: Mortgage-backed, CMOs and Obligations of state and other political subdivisions. Nearly all of the HTM securities held by the Company are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. The remainder of the Company's HTM securities are non-agency collateralized mortgage obligations and obligations of state and other political subdivisions which currently carry ratings no lower than A+. Accrued interest receivable on held-to maturity debt securities, which totaled $0.3 million as of March 31, 2020 , is excluded from the estimate of credit losses. Allowance for credit losses - available-for-sale securities. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as provision for credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities, which totaled $12.7 million as of March 31, 2020 , is excluded from the estimate of credit losses. Allowance for credit losses - loans and leases. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Management's determination of the adequacy of the ACL is based on an assessment of the expected credit losses on loan and leases over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. Loans are charged off when management believes that the collection of the princ ipal amount owed in full, either through payments from the borrower or a guarantor or from the liquidation of collateral, is unlikely. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Any interest that is accrued bu t not collected is reversed against interest income when a loan is placed on nonaccrual status, which typically occurs prior to charging off all, or a portion, of a loan. Accrued interest receivable on loans and leases is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework. First Financial quantitatively models expected credit loss using Probability of Default (“PD”), Loss Given Default (“LGD”), and Exposure at Default (“EAD”) over the Reasonable and Supportable ("R&S") forecast period, reversion and post-reversion periods. Utilizing third-party software, the Bank forecasts PD by using a parameterized transition matrix approach. Average transition matrices are calculated over the Through the Cycle ("TTC") period, which was defined as the period from December 2007 to December 2016. TTC transition matrices are adjusted under forward-looking macroeconomic expectations to obtain R&S forecasts. First Financial is not required to develop forecasts over full the contractual term of the financial asset or group of financial assets. Rather, for periods beyond which the entity is able to make or obtain R&S forecasts of expected credit losses, the Company reverts in a straight line manner over a one year period to an average TTC loss level that is reflective of the prepayment adjusted contractual term of the financial asset or group of financial assets. The R&S period, elected by the bank to be two years, is forecasted using econometric data sourced from Moody's, an industry-leading independent third party. FFB utilizes the non-parametric loss curve approach embedded within the third-party software for estimating LGD. The PD multiplied by LGD produces an expected loss rate that, when calculating the ACL, is applied to contractual loan cash flows, adjusted for expected future rates of principal prepayments. The Company adjusts its quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The Qualitative Framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base model. Loans that do not share risk characteristics are evaluated on an individual basis. First Financial will typically evaluate on an individual basis any loans that are on nonaccrual, designated as a TDR, or reasonably expected to be designated as a TDR. When management determines that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. Credit card receivables do not have stated maturities. In determining the estimated life of a credit card receivable, management first estimates the future cash flows expected to be received and then applies those expected future cash flows to the credit card balance. Allowance for credit losses - unfunded commitments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time.
Basis of Presentation Policy	Basis of presentation. The Consolidated Financial Statements of First Financial Bancorp., a financial holding company principally serving Ohio, Indiana, Kentucky and Illinois, include the accounts and operations of First Financial and its wholly-owned subsidiary, First Financial Bank. All significant intercompany transactions and accounts have been eliminated in consolidation. Certain reclassifications of prior periods' amounts have been made to conform to current year presentation. Such reclassifications had no effect on net earnings. These interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they may not include all of the information and accompanying notes necessary to constitute a complete set of financial statements required by GAAP and should be read in conjunction with the audited consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 . Management believes these unaudited consolidated financial statements reflect all adjustments of a normal recurring nature which are necessary for a fair presentation of the results for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period. The Consolidated Balance Sheet as of December 31, 2019 has been derived from the audited financial statements in the Company’s 2019 Form 10-K.
Use of Estimates, Policy	Use of estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates, assumptions and judgments that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes. These estimates, assumptions and judgments are inherently subjective and may be susceptible to significant change. Actual realized amounts could differ materially from these estimates.
Investment, Policy [Policy Text Block]	Investment securities. First Financial classifies debt securities into three categories: HTM, trading and AFS. Management classifies investment securities into the appropriate category at the time of purchase and re-evaluates that classification as deemed appropriate. Investment securities are classified as HTM when First Financial has the positive intent and ability to hold the securities to maturity. HTM securities are recorded at amortized cost. Investment securities classified as trading are held principally for resale in the near-term and are recorded at fair value. Fair value is determined using quoted market prices. Gains or losses on trading securities, both realized and unrealized, are reported in noninterest income. Investment securities not classified as either HTM or trading are classified as AFS. AFS securities are recorded at fair value, with the unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income (loss) in shareholders' equity.
Credit Loss, Financial Instrument [Policy Text Block]	Allowance for credit losses - held-to-maturity securities . Management measures expected credit losses on held-to-maturity debt securities on a collective basis by security type. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the following major security types: Mortgage-backed, CMOs and Obligations of state and other political subdivisions. Nearly all of the HTM securities held by the Company are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies and have a long history of no credit losses. The remainder of the Company's HTM securities are non-agency collateralized mortgage obligations and obligations of state and other political subdivisions which currently carry ratings no lower than A+. Accrued interest receivable on held-to maturity debt securities, which totaled $0.3 million as of March 31, 2020 , is excluded from the estimate of credit losses. Allowance for credit losses - available-for-sale securities. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as provision for credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities, which totaled $12.7 million as of March 31, 2020 , is excluded from the estimate of credit losses.
Loans and Leases Receivable, Allowance for Loan Losses Policy	Allowance for credit losses - loans and leases. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Management's determination of the adequacy of the ACL is based on an assessment of the expected credit losses on loan and leases over the expected life of the loan. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. Loans are charged off when management believes that the collection of the princ ipal amount owed in full, either through payments from the borrower or a guarantor or from the liquidation of collateral, is unlikely. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Any interest that is accrued bu t not collected is reversed against interest income when a loan is placed on nonaccrual status, which typically occurs prior to charging off all, or a portion, of a loan. Accrued interest receivable on loans and leases is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework. First Financial quantitatively models expected credit loss using Probability of Default (“PD”), Loss Given Default (“LGD”), and Exposure at Default (“EAD”) over the Reasonable and Supportable ("R&S") forecast period, reversion and post-reversion periods. Utilizing third-party software, the Bank forecasts PD by using a parameterized transition matrix approach. Average transition matrices are calculated over the Through the Cycle ("TTC") period, which was defined as the period from December 2007 to December 2016. TTC transition matrices are adjusted under forward-looking macroeconomic expectations to obtain R&S forecasts. First Financial is not required to develop forecasts over full the contractual term of the financial asset or group of financial assets. Rather, for periods beyond which the entity is able to make or obtain R&S forecasts of expected credit losses, the Company reverts in a straight line manner over a one year period to an average TTC loss level that is reflective of the prepayment adjusted contractual term of the financial asset or group of financial assets. The R&S period, elected by the bank to be two years, is forecasted using econometric data sourced from Moody's, an industry-leading independent third party. FFB utilizes the non-parametric loss curve approach embedded within the third-party software for estimating LGD. The PD multiplied by LGD produces an expected loss rate that, when calculating the ACL, is applied to contractual loan cash flows, adjusted for expected future rates of principal prepayments. The Company adjusts its quantitative model for certain qualitative factors to reflect the extent to which management expects current conditions and R&S forecasts to differ from the conditions that existed for the period over which historical information was evaluated. The Qualitative Framework reflects changes related to relevant data, such as changes in asset quality trends, portfolio growth and composition, national and local economic factors, credit policy and administration and other factors not considered in the base model. Loans that do not share risk characteristics are evaluated on an individual basis. First Financial will typically evaluate on an individual basis any loans that are on nonaccrual, designated as a TDR, or reasonably expected to be designated as a TDR. When management determines that foreclosure is probable or when repayment is expected to be provided substantially through the operation or sale of underlying collateral, expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for selling costs. For loans evaluated on an individual basis that are not determined to be collateral dependent, a discounted cash flow analysis is performed to determine expected credit losses. The allowance for credit losses is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The ACL is increased by provision expense and decreased by charge-offs, net of recoveries of amounts previously charged-off. First Financial's policy is to charge-off all or a portion of a loan when, in management's opinion, it is unlikely to collect the principal amount owed in full either through payments from the borrower or a guarantor or from the liquidation of collateral. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Accrued interest receivable on loans and leases, which totaled $27.4 million as of March 31, 2020 , is excluded from the estimate of credit losses. Management estimates the allowance balance using relevant available information from both internal and external sources, relating to past events, current conditions and reasonable and supportable forecasts. Historical credit loss experience paired with economic forecasts provides the basis for the quantitatively modeled estimation of expected credit losses. First Financial adjusts its quantitative model, as necessary, to reflect conditions not already considered by the quantitative model. These adjustments are commonly known as the Qualitative Framework.
Commitments and Contingencies, Policy	Allowance for credit losses - unfunded commitments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. Prior to the adoption of ASC 326, First Financial maintained its reserve to absorb probable losses incurred in standby letters of credit and outstanding loan commitments. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ALLL methodology at the time. First Financial offers a variety of financial instruments including loan commitments and letters of credit to assist clients in meeting their requirement for liquidity and credit enhancement. GAAP does not require these financial instruments to be recorded in the Consolidated Financial Statements. First Financial utilizes the same credit policies in issuing commitments and conditional obligations as it does for credit instruments recorded on the Consolidated Balance Sheets. First Financial’s exposure to credit loss in the event of non-performance by the counterparty was represented by the contractual amounts of those instruments. Effective January 1, 2020, First Financial adopted ASC 326, at which time First Financial estimated expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life consistent with the Company's ACL methodology for loans and leases. A djustments to the reserve for unfunded commitments are recorded in Provision for credit losses - unfunded commitments in the Consolidated Statements of Income. First Financial had $14.3 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of March 31, 2020 .

RECENTLY ADOPTED AND ISSUED A_2

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Tables)	3 Months Ended
	Mar. 31, 2020
Recently Adopted and Issued Accounting Standards [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	January 1, 2020 (dollars in thousands) As Reported under ASC 326 Pre-ASC 326 Impact of ASC 326 Adoption Assets Loans Commercial and industrial $ 28,485 $ 18,584 $ 9,901 Lease financing 1,089 971 118 Construction real estate 13,960 2,381 11,579 Commercial real estate 47,697 23,579 24,118 Residential real estate 10,789 5,299 5,490 Home equity 13,217 4,787 8,430 Installment 1,193 392 801 Credit card 2,725 1,657 1,068 Allowance for credit losses on loans $ 119,155 $ 57,650 $ 61,505 Liabilities Deferred tax liability $ 16,252 $ 33,030 $ (16,778 ) Allowance for credit losses on OBS credit exposures 12,740 585 12,155

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Summary of Held-To-Maturity and Available-For-Sale Investment Securities	The following is a summary of HTM and AFS investment securities as of March 31, 2020 : Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized loss Fair Amortized cost Unrealized gain Unrealized loss Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 5 $ 0 $ 104 Securities of U.S. government agencies and corporations 0 0 0 0 116 2 0 118 Mortgage-backed securities - residential 19,832 1,046 0 20,878 419,423 19,215 (219 ) 438,419 Mortgage-backed securities - commercial 97,073 1,671 (375 ) 98,369 506,343 7,034 (9,082 ) 504,295 Collateralized mortgage obligations 9,043 149 0 9,192 745,649 28,845 (2,479 ) 772,015 Obligations of state and other political subdivisions 10,796 830 0 11,626 723,470 30,576 (152 ) 753,894 Asset-backed securities 0 0 0 0 382,415 225 (18,841 ) 363,799 Other securities 0 0 0 0 79,840 90 (3,886 ) 76,044 Total $ 136,744 $ 3,696 $ (375 ) $ 140,065 $ 2,857,355 $ 85,992 $ (34,659 ) $ 2,908,688 The following is a summary of HTM and AFS investment securities as of December 31, 2019 : Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 1 $ 0 $ 100 Securities of U.S. government agencies and corporations 0 0 0 0 156 2 0 158 Mortgage-backed securities - residential 20,818 122 (174 ) 20,766 421,945 9,709 (99 ) 431,555 Mortgage-backed securities - commercial 101,267 571 (1,225 ) 100,613 474,174 4,988 (2,644 ) 476,518 Collateralized mortgage obligations 9,763 0 (108 ) 9,655 769,076 16,753 (385 ) 785,444 Obligations of state and other political subdivisions 11,014 804 (31 ) 11,787 652,986 23,729 (462 ) 676,253 Asset-backed securities 0 0 0 0 400,081 1,414 (1,064 ) 400,431 Other securities 0 0 0 0 79,781 1,959 (115 ) 81,625 Total $ 142,862 $ 1,497 $ (1,538 ) $ 142,821 $ 2,798,298 $ 58,555 $ (4,769 ) $ 2,852,084
Summary of Investment Securities by Estimated Maturity	The following table provides a summary of investment securities by contractual maturity as of March 31, 2020 , except for residential and commercial mortgage-backed securities, collateralized mortgage obligations and asset-backed securities, which are shown as single totals due to the unpredictability of the timing in principal repayments. Held-to-maturity Available-for-sale (Dollars in thousands) Amortized cost Fair value Amortized cost Fair value By Contractual Maturity: Due in one year or less $ 0 $ 0 $ 5,138 $ 5,157 Due after one year through five years 0 0 55,648 56,434 Due after five years through ten years 4,797 5,476 148,614 147,686 Due after ten years 5,999 6,150 594,125 620,883 Mortgage-backed securities - residential 19,832 20,878 419,423 438,419 Mortgage-backed securities - commercial 97,073 98,369 506,343 504,295 Collateralized mortgage obligations 9,043 9,192 745,649 772,015 Asset-backed securities 0 0 382,415 363,799 Total $ 136,744 $ 140,065 $ 2,857,355 $ 2,908,688
Age of Gross Unrealized Losses and Associated Fair Value by Investment Category	The following tables provide the fair value and gross unrealized losses on investment securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by investment category and the length of time the individual securities have been in a continuous loss position: March 31, 2020 Less than 12 months 12 months or more Total (Dollars in thousands) Fair value Unrealized loss Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 37,185 (219 ) 0 0 37,185 (219 ) Mortgage-backed securities - commercial 188,990 (4,567 ) 62,083 (4,890 ) 251,073 (9,457 ) Collateralized mortgage obligations 115,697 (1,847 ) 8,267 (632 ) 123,964 (2,479 ) Obligations of state and other political subdivisions 33,083 (148 ) 1,681 (4 ) 34,764 (152 ) Asset-backed securities 279,980 (16,048 ) 59,852 (2,793 ) 339,832 (18,841 ) Other securities 46,746 (3,081 ) 4,010 (805 ) 50,756 (3,886 ) Total $ 701,681 $ (25,910 ) $ 135,893 $ (9,124 ) $ 837,574 $ (35,034 ) December 31, 2019 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) value loss value loss value loss U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 40,190 (209 ) 11,063 (64 ) 51,253 (273 ) Mortgage-backed securities - commercial 111,658 (298 ) 104,069 (3,571 ) 215,727 (3,869 ) Collateralized mortgage obligations 85,248 (297 ) 30,628 (196 ) 115,876 (493 ) Obligations of state and other political subdivisions 118,623 (457 ) 7,950 (36 ) 126,573 (493 ) Asset-backed securities 125,889 (553 ) 54,963 (511 ) 180,852 (1,064 ) Other securities 0 0 5,649 (115 ) 5,649 (115 ) Total $ 481,608 $ (1,814 ) $ 214,322 $ (4,493 ) $ 695,930 $ (6,307 )

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Commercial and Consumer Credit Exposure by Risk Attribute	The following table sets forth the Company's loan portfolio at March 31, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 112,198 $ 541,313 $ 463,439 $ 296,040 $ 195,719 $ 166,485 $ 1,775,194 $ 582,562 $ 2,357,756 Special mention 0 7,524 11,814 8,206 3,057 3,835 34,436 26,287 60,723 Substandard 281 830 11,555 26,492 8,449 2,027 49,634 9,660 59,294 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 112,479 $ 549,667 $ 486,808 $ 330,738 $ 207,225 $ 172,347 $ 1,859,264 $ 618,509 $ 2,477,773 Lease financing Pass $ 2,422 $ 30,362 $ 15,240 $ 12,482 $ 8,474 $ 11,374 $ 80,354 $ 0 $ 80,354 Special mention 0 0 0 0 0 6 6 0 6 Substandard 0 0 1,379 257 588 18 2,242 0 2,242 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 2,422 $ 30,362 $ 16,619 $ 12,739 $ 9,062 $ 11,398 $ 82,602 $ 0 $ 82,602 Construction real estate Pass $ 4,582 $ 127,531 $ 164,885 $ 79,198 $ 52,550 $ 56,575 $ 485,321 $ 14,990 $ 500,311 Special mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 4,582 $ 127,531 $ 164,885 $ 79,198 $ 52,550 $ 56,575 $ 485,321 $ 14,990 $ 500,311 Commercial real estate - investor Pass $ 121,429 $ 1,052,858 $ 485,310 $ 455,332 $ 357,074 $ 578,729 $ 3,050,732 $ 64,503 $ 3,115,235 Special mention 966 59 957 18,881 19,243 3,261 43,367 174 43,541 Substandard 0 4,334 6,831 6,150 112 3,834 21,261 0 21,261 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 122,395 $ 1,057,251 $ 493,098 $ 480,363 $ 376,429 $ 585,824 $ 3,115,360 $ 64,677 $ 3,180,037 Commercial real estate - owner Pass $ 64,121 $ 188,827 $ 178,010 $ 162,309 $ 173,052 $ 260,262 $ 1,026,581 $ 32,492 $ 1,059,073 Special mention 0 696 4,112 289 2,549 16,456 24,102 331 24,433 Substandard 0 2,092 2,259 4,612 1,786 3,965 14,714 0 14,714 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 64,121 $ 191,615 $ 184,381 $ 167,210 $ 177,387 $ 280,683 $ 1,065,397 $ 32,823 $ 1,098,220 Residential real estate Performing $ 61,423 $ 319,956 $ 168,242 $ 95,898 $ 83,240 $ 326,053 $ 1,054,812 $ 0 $ 1,054,812 Nonperforming 0 261 221 677 363 5,458 6,980 0 6,980 Total $ 61,423 $ 320,217 $ 168,463 $ 96,575 $ 83,603 $ 331,511 $ 1,061,792 $ 0 $ 1,061,792 Home equity Performing $ 9,019 $ 27,294 $ 23,829 $ 15,066 $ 13,639 $ 62,117 $ 150,964 $ 625,581 $ 776,545 Nonperforming 0 79 96 39 95 435 744 3,954 4,698 Total $ 9,019 $ 27,373 $ 23,925 $ 15,105 $ 13,734 $ 62,552 $ 151,708 $ 629,535 $ 781,243 Installment Performing $ 7,267 $ 24,153 $ 17,227 $ 14,093 $ 4,260 $ 4,370 $ 71,370 $ 8,524 $ 79,894 Nonperforming 0 28 44 9 15 95 191 0 191 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Total $ 7,267 $ 24,181 $ 17,271 $ 14,102 $ 4,275 $ 4,465 $ 71,561 $ 8,524 $ 80,085 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 44,920 $ 44,920 Nonperforming 0 0 0 0 0 0 0 836 836 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 45,756 $ 45,756 Grand Total $ 383,709 $ 2,328,197 $ 1,609,712 $ 1,196,029 $ 924,268 $ 1,451,089 $ 7,893,004 $ 1,414,815 $ 9,307,819 Commercial and consumer credit exposure by risk attribute as of December 31, 2019 was as follows: As of December 31, 2019 Commercial Real Estate Lease (Dollars in thousands) & industrial Construction Commercial financing Total Pass $ 2,324,021 $ 493,182 $ 4,108,752 $ 85,262 $ 7,011,217 Special Mention 100,954 0 59,383 488 160,825 Substandard 40,902 0 26,516 2,614 70,032 Doubtful 0 0 0 0 0 Total $ 2,465,877 $ 493,182 $ 4,194,651 $ 88,364 $ 7,242,074 (Dollars in thousands) Residential real estate Home equity Installment Credit card Total Performing $ 1,040,787 $ 766,169 $ 82,385 $ 48,983 $ 1,938,324 Nonperforming 15,162 5,700 204 201 21,267 Total $ 1,055,949 $ 771,869 $ 82,589 $ 49,184 $ 1,959,591
Loan Delinquency, including Nonaccrual Loans	Loan delinquency, including loans classified as nonaccrual, was as follows: As of March 31, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 2,305 $ 267 $ 16,322 $ 18,894 $ 2,458,879 $ 2,477,773 $ 0 Lease financing 0 0 0 0 82,602 82,602 0 Construction real estate 0 0 0 0 500,311 500,311 0 Commercial real estate-investor 7,225 346 1,864 9,435 3,170,602 3,180,037 0 Commercial real estate-owner 1,106 0 2,782 3,888 1,094,332 1,098,220 0 Residential real estate 1,710 990 4,280 6,980 1,054,812 1,061,792 0 Home equity 1,428 852 2,419 4,699 776,544 781,243 0 Installment 73 5 112 190 79,895 80,085 0 Credit card 383 330 122 835 44,921 45,756 120 Total $ 14,230 $ 2,790 $ 27,901 $ 44,921 $ 9,262,898 $ 9,307,819 $ 120 As of December 31, 2019 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Subtotal Purchased impaired Total > 90 days Loans Commercial & industrial $ 1,266 $ 3,332 $ 14,518 $ 19,116 $ 2,443,680 $ 2,462,796 $ 3,081 $ 2,465,877 $ 0 Lease financing 0 0 0 0 88,364 88,364 0 88,364 0 Construction real estate 0 0 0 0 493,167 493,167 15 493,182 0 Commercial real estate 776 857 5,613 7,246 4,151,513 4,158,759 35,892 4,194,651 0 Residential real estate 8,032 1,928 5,031 14,991 1,014,138 1,029,129 26,820 1,055,949 0 Home equity 2,530 1,083 2,795 6,408 762,863 769,271 2,598 771,869 0 Installment 111 50 148 309 82,022 82,331 258 82,589 0 Credit card 208 75 201 484 48,700 49,184 0 49,184 201 Total $ 12,923 $ 7,325 $ 28,306 $ 48,554 $ 9,084,447 $ 9,133,001 $ 68,664 $ 9,201,665 $ 201
Loans Restructured During Period	The following tables provide information on loan modifications classified as TDRs during the three months ended March 31, 2020 and 2019 : Three months ended March 31, 2020 March 31, 2019 (Dollars in thousands) Number of loans Pre-modification loan balance Period end balance Number of loans Pre-modification loan balance Period end balance Commercial & industrial 2 $ 11,383 $ 11,383 5 $ 7,637 $ 7,661 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 6 1,323 1,232 Residential real estate 14 1,129 1,073 5 458 458 Home equity 4 186 186 1 17 17 Installment 1 26 15 0 0 0 Total 21 $ 12,724 $ 12,657 17 $ 9,435 $ 9,368
Loans Restructured, Modifications	The following table provides information on how TDRs were modified during the three months ended March 31, 2020 and 2019 : Three months ended March 31, (Dollars in thousands) 2020 2019 Extended maturities $ 0 $ 2,877 Adjusted interest rates 0 5,284 Combination of rate and maturity changes 0 508 Forbearance 1,008 557 Other (1) 11,649 142 Total $ 12,657 $ 9,368 (1) Includes covenant modifications and other concessions, or combination of concessions, that do not consist of interest rate adjustments, forbearance and maturity extensions
Nonaccrual, Restructured and Impaired Loans	The following table provides information on nonperforming loans: March 31, 2020 December 31, 2019 (Dollars in thousands) Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Total nonaccrual Nonaccrual loans (1) Commercial & industrial $ 10,754 $ 10,372 $ 21,126 $ 24,346 Lease financing 0 222 222 223 Construction real estate 0 0 0 0 Commercial real estate 4,206 5,844 10,050 7,295 Residential real estate 0 11,163 11,163 10,892 Home equity 0 5,821 5,821 5,242 Installment 0 145 145 167 Total nonaccrual loans $ 14,960 $ 33,567 $ 48,527 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $18.4 million and $18.5 million as of March 31, 2020 and December 31, 2019 , respectively. Three months ended March 31, (Dollars in thousands) 2020 2019 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,306 $ 1,613 Interest included in income Nonaccrual loans 167 335 Troubled debt restructurings 235 236 Total interest included in income 402 571 Net impact on interest income $ 904 $ 1,042
Investment in Impaired Loans	First Financial's investment in impaired loans as of December 31, 2019 was as follows: As of December 31, 2019 (Dollars in thousands) Current balance Contractual Related Loans with no related allowance recorded Commercial & industrial $ 16,726 $ 19,709 $ 0 Lease financing 223 223 0 Construction real estate 0 0 0 Commercial real estate 10,160 17,897 0 Residential real estate 14,868 17,368 0 Home equity 5,700 6,462 0 Installment 204 341 0 Total 47,881 62,000 0 Loans with an allowance recorded Commercial & industrial 10,754 21,513 2,044 Lease financing 0 0 0 Construction real estate 0 0 0 Commercial real estate 671 675 113 Residential real estate 294 294 18 Home equity 0 0 0 Installment 0 0 0 Total 11,719 22,482 2,175 Total Commercial & industrial 27,480 41,222 2,044 Lease financing 223 223 0 Construction real estate 0 0 0 Commercial real estate 10,831 18,572 113 Residential real estate 15,162 17,662 18 Home equity 5,700 6,462 0 Installment 204 341 0 Total $ 59,600 $ 84,482 $ 2,175 First Financial's average impaired loans and interest income recognized by class for the three months ended March 31, 2019 were as follows: Three months ended March 31, 2019 (Dollars in thousands) Average Interest Loans with no related allowance recorded Commercial & industrial $ 33,418 $ 279 Lease financing 162 0 Construction real estate 9 0 Commercial real estate 23,111 103 Residential real estate 16,967 86 Home equity 6,288 38 Installment 174 1 Total 80,129 507 Loans with an allowance recorded Commercial & industrial 2,111 43 Lease financing 0 0 Construction real estate 0 0 Commercial real estate 2,004 19 Residential real estate 300 2 Home equity 0 0 Installment 0 0 Total 4,415 64 Total Commercial & industrial 35,529 322 Lease financing 162 0 Construction real estate 9 0 Commercial real estate 25,115 122 Residential real estate 17,267 88 Home equity 6,288 38 Installment 174 1 Total $ 84,544 $ 571
Schedule of Collateral Dependent Loans [Table Text Block]	As of March 31, 2020 Type of Collateral (Dollar in thousands) Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 0 $ 10,755 $ 0 $ 10,755 Commercial real estate-investor 4,205 0 0 4,205 Commercial real estate-owner 333 0 0 333 Residential real estate 0 0 1,005 1,005 Total $ 4,538 $ 10,755 $ 1,005 $ 16,298
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Balance at beginning of period $ 2,033 $ 1,401 Additions Commercial & industrial 247 0 Residential real estate 146 504 Total additions 393 504 Disposals Commercial & industrial (179 ) (22 ) Residential real estate (721 ) (161 ) Total disposals (900 ) (183 ) Valuation adjustment Commercial & industrial 0 0 Residential real estate (59 ) (57 ) Total valuation adjustment (59 ) (57 ) Balance at end of period $ 1,467 $ 1,665

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended March 31, 2020 Real Estate (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 18,584 $ 971 $ 2,381 $ 23,579 $ 5,299 $ 4,787 $ 392 $ 1,657 $ 57,650 Impact of adopting ASC 326 9,901 118 11,579 24,118 5,490 8,430 801 1,068 61,505 Provision for credit losses 16,016 405 (449 ) 5,227 558 1,538 75 510 23,880 Gross charge-offs (1,091 ) 0 0 (4 ) (115 ) (267 ) (61 ) (311 ) (1,849 ) Recoveries 2,000 0 0 234 52 339 31 43 2,699 Total net charge-offs 909 0 0 230 (63 ) 72 (30 ) (268 ) 850 Ending allowance for credit losses $ 45,410 $ 1,494 $ 13,511 $ 53,154 $ 11,284 $ 14,827 $ 1,238 $ 2,967 $ 143,885 Three months ended March 31, 2019 (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 18,746 $ 1,130 $ 3,413 $ 21,048 $ 4,964 $ 5,348 $ 362 $ 1,531 $ 56,542 Provision for credit losses 13,268 343 (683 ) 493 125 185 19 333 14,083 Loans charged off (12,328 ) (100 ) 0 (1,214 ) (82 ) (468 ) (49 ) (341 ) (14,582 ) Recoveries 240 0 63 73 36 185 48 34 679 Total net charge-offs (12,088 ) (100 ) 63 (1,141 ) (46 ) (283 ) (1 ) (307 ) (13,903 ) Ending allowance for credit losses $ 19,926 $ 1,373 $ 2,793 $ 20,400 $ 5,043 $ 5,250 $ 380 $ 1,557 $ 56,722 The ACL balance and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2019 was as follows: As of December 31, 2019 (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home equity Installment Credit card Total Ending allowance balance attributable to loans Individually evaluated for impairment $ 2,044 $ 0 $ 0 $ 113 $ 18 $ 0 $ 0 $ 0 $ 2,175 Collectively evaluated for impairment 16,540 971 2,381 23,466 5,281 4,787 392 1,657 55,475 Ending allowance for credit losses $ 18,584 $ 971 $ 2,381 $ 23,579 $ 5,299 $ 4,787 $ 392 $ 1,657 $ 57,650 Loans Individually evaluated for impairment $ 27,480 $ 223 $ 0 $ 10,831 $ 15,162 $ 5,700 $ 204 $ 0 $ 59,600 Collectively evaluated for impairment 2,438,397 88,141 493,182 4,183,820 1,040,787 766,169 82,385 49,184 9,142,065 Total loans $ 2,465,877 $ 88,364 $ 493,182 $ 4,194,651 $ 1,055,949 $ 771,869 $ 82,589 $ 49,184 $ 9,201,665

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) March 31, 2020 December 31, 2019 Gross carrying amount Accumulated amortization Gross carrying amount Accumulated amortization Amortized intangible assets Core deposit intangibles $ 51,031 $ (22,743 ) $ 51,031 $ (21,149 ) Customer list 39,420 (2,090 ) 39,420 (1,195 ) Other 10,093 (2,453 ) 10,093 (1,999 ) Total $ 100,544 $ (27,286 ) $ 100,544 $ (24,343 )
Changes in Carrying Amount of Goodwill	(Dollars in thousands) March 31, March 31, Balance at beginning of year $ 937,771 $ 880,251 Goodwill resulting from business combinations 0 (524 ) Balance at end of period $ 937,771 $ 879,727

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Operating lease cost $ 2,020 $ 1,826 Short-term lease cost 41 1 Variable lease cost 641 597 Total operating lease cost $ 2,702 $ 2,424
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of March 31, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining nine months) $ 5,611 2021 7,213 2022 6,891 2023 6,856 2024 6,531 Thereafter 60,918 Total lease payments 94,020 Less imputed interest 22,072 Total $ 71,948
Schedule of supplemental balance sheet information related to leases. [Table Text Block]	The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: March 31, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.2 years 15.6 years Weighted-average discount rate 3.27 % 3.43 %
Schedule of supplemental cash flow information related to leases [Table Text Block]	Supplemental cash information at March 31, 2020 and 2019 related to leases was as follows: Three months ended March 31, (Dollars in thousands) 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,288 $ 1,823 ROU assets obtained in exchange for lease obligations Operating leases 8,862 60,249

BORROWINGS (Tables)

BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule Of Remaining Contractual Maturity Of Secured Borrowings And Class Of Collateral Pledged Under Repurchase Agreements Table [Table Text Block]	The following shows the remaining contractual maturity of repurchase agreements by collateral pledged: (Dollars in thousands) Overnight and continuous Repurchase agreements Mortgage-backed securities $ 10,279 Collateralized mortgage obligations 84,545 Total $ 94,824
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: March 31, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FHLB borrowings $ 152,787 1.75 % $ 242,428 1.94 % Subordinated notes 171,071 4.70 % 170,967 4.97 % Unamortized debt issuance costs (963 ) N/A (1,007 ) N/A Lease liability 1,896 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 325,566 3.31 % $ 414,376 3.20 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss)	Shareholders’ equity is affected by transactions and valuations of asset and liability positions that require adjustments to accumulated other comprehensive income (loss). The related tax effects allocated to other comprehensive income and reclassifications out of accumulated other comprehensive income (loss) are as follows: Three months ended March 31, 2020 Total other comprehensive income (loss) Total accumulated other comprehensive income (loss) (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (2,434 ) $ (59 ) $ (2,375 ) $ 512 $ (1,863 ) $ 41,264 $ (1,863 ) $ 39,401 Retirement obligation 0 (425 ) 425 (97 ) 328 (27,941 ) 328 (27,613 ) Total $ (2,434 ) $ (484 ) $ (1,950 ) $ 415 $ (1,535 ) $ 13,323 $ (1,535 ) $ 11,788 Three months ended March 31, 2019 Total other comprehensive income (loss) Total accumulated other comprehensive income (loss) (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Cumulative effect of new standard Ending balance Unrealized gain (loss) on debt securities $ 29,725 $ (178 ) $ 29,903 $ (6,398 ) $ 23,505 $ (11,601 ) $ 23,505 $ 906 $ 12,810 Unrealized gain (loss) on derivatives 93 0 93 (21 ) 72 (217 ) 72 0 (145 ) Retirement obligation 0 (375 ) 375 (85 ) 290 (32,590 ) 290 0 (32,300 ) Total $ 29,818 $ (553 ) $ 30,371 $ (6,504 ) $ 23,867 $ (44,408 ) $ 23,867 $ 906 $ (19,635 )
Other Accumulated Comprehensive income reclassified from AOCI	The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2020 and 2019 , respectively: Amount reclassified from Three months ended March 31, (Dollars in thousands) 2020 2019 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ (59 ) $ (178 ) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 100 100 Other noninterest expense Recognized net actuarial loss (1) (525 ) (475 ) Other noninterest expense Defined benefit pension plan total (425 ) (375 ) Total reclassifications for the period, before tax $ (484 ) $ (553 ) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Derivative Financial Instruments and Balances	The following table details the classification and amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2020 December 31, 2019 Estimated fair value Estimated fair value (Dollars in thousands) Balance sheet classification Notional amount Gain Loss Notional amount Gain Loss Client derivatives - instruments associated with loans Matched interest rate swaps with borrower Accrued interest and other assets $ 2,094,136 $ 197,886 $ (6,306 ) $ 1,923,375 $ 70,799 $ (2,636 ) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,094,136 6,306 (197,955 ) 1,923,375 2,636 (70,808 ) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 2,107,052 42,411 (62,216 ) 1,869,934 28,739 (10,433 ) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 2,107,052 62,216 (42,411 ) 1,869,934 10,433 (28,739 ) Total $ 8,402,376 $ 308,819 $ (308,888 ) $ 7,586,618 $ 112,607 $ (112,616 )
Disclosure by Type of Financial Instrument	The following table discloses the gross and net amounts of client derivatives and foreign exchange contacts recognized in the Consolidated Balance Sheets: March 31, 2020 December 31, 2019 (Dollars in thousands) Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of liabilities (assets) presented in the Consolidated Balance Sheets Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of liabilities (assets) presented in the Consolidated Balance Sheets Client derivatives Matched interest rate swaps with counterparty $ 204,261 $ (406,685 ) $ (202,424 ) $ 73,444 $ (147,193 ) $ (73,749 ) Foreign exchange contracts with counterparty 104,627 (93,015 ) 11,612 39,172 (41,202 ) (2,030 ) Total $ 308,888 $ (499,700 ) $ (190,812 ) $ 112,616 $ (188,395 ) $ (75,779 )
Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received	The following table details the derivative financial instruments, the average remaining maturities and the weighted-average interest rates being paid and received by First Financial at March 31, 2020 : (Dollars in thousands) Notional amount Average maturity (years) Fair value Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,094,136 5.7 $ 191,580 Pay fixed, matched interest rate swaps with counterparty 2,094,136 5.7 (191,649 ) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 2,107,052 0.5 (19,805 ) Foreign exchange contracts-receive USD $ 2,107,052 0.5 19,805 Total client derivatives $ 8,402,376 3.1 $ (69 )

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies [Table Text Block]	The following table presents First Financial's loan balances and contractual obligations to extend credit, excluding obligations that are unconditionally cancellable, by type, as of March 31, 2020 . (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,090,309 $ 2,477,773 Lease financing 0 82,602 Construction real estate 462,460 500,311 Commercial real estate-investor 152,602 3,180,037 Commercial real estate-owner 45,889 1,098,220 Residential real estate 30,807 1,061,792 Home equity 717,625 781,243 Installment 21,457 80,085 Credit card 185,606 45,756 Total $ 2,706,755 $ 9,307,819

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2020
Retirement Benefits [Abstract]
Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income	As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended March 31, (Dollars in thousands) 2020 2019 Service cost $ 1,850 $ 1,750 Interest cost 600 700 Expected return on assets (2,475 ) (2,450 ) Amortization of prior service cost (100 ) (100 ) Net actuarial loss 525 475 Net periodic benefit cost (income) $ 400 $ 375

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per common share: Three months ended March 31, (Dollars in thousands, except per share data) 2020 2019 Numerator Net income available to common shareholders $ 28,628 $ 45,839 Denominator Weighted average shares outstanding for basic earnings per common share 97,736,690 97,926,088 Effect of dilutive securities Employee stock awards 619,524 510,223 Adjusted weighted average shares for diluted earnings per common share 98,356,214 98,436,311 Earnings per share available to common shareholders Basic $ 0.29 $ 0.47 Diluted $ 0.29 $ 0.47

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 March 31, 2020 Financial assets Cash and short-term investments $ 332,963 $ 332,963 $ 332,963 $ 0 $ 0 Investment securities held-to-maturity 136,744 140,065 0 140,065 0 Other investments 143,581 N/A N/A N/A N/A Loans held for sale 27,334 27,334 0 27,334 0 Loans and leases 9,163,934 8,877,637 0 0 8,877,637 Accrued interest receivable 40,386 40,386 0 12,937 27,449 Financial liabilities Deposits 10,635,558 10,644,873 0 10,644,873 0 Short-term borrowings 1,397,724 1,397,724 1,397,724 0 0 Long-term debt 325,566 338,778 0 338,778 0 Accrued interest payable 11,474 11,474 2,347 9,127 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2019 Financial assets Cash and short-term investments $ 257,639 $ 257,639 $ 257,639 $ 0 $ 0 Investment securities held-to-maturity 142,862 142,821 0 142,821 0 Other investments 125,020 N/A N/A N/A N/A Loans held for sale 13,680 13,680 0 13,680 0 Loans and leases 9,144,015 9,134,215 0 0 9,134,215 Accrued interest receivable 39,591 39,591 0 12,743 26,848 Financial liabilities Deposits 10,210,229 10,209,790 0 10,209,790 0 Short-term borrowings 1,316,181 1,316,181 1,316,181 0 0 Long-term debt 414,376 414,937 0 414,937 0 Accrued interest payable 13,671 13,671 1,899 11,772 0
Summary of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The financial assets and liabilities measured at fair value on a recurring basis in the consolidated financial statements were as follows: Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities at fair value March 31, 2020 Assets Investment securities available-for-sale $ 104 $ 2,864,334 $ 44,250 $ 2,908,688 Interest rate derivative contracts 0 204,351 0 204,351 Foreign exchange derivative contracts 0 104,627 0 104,627 Total $ 104 $ 3,173,312 $ 44,250 $ 3,217,666 Liabilities Interest rate derivative contracts $ 0 $ 205,505 $ 0 $ 205,505 Foreign exchange derivative contracts 0 104,627 0 104,627 Total $ 0 $ 310,132 $ 0 $ 310,132 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities at fair value December 31, 2019 Assets Investment securities available-for-sale $ 100 $ 2,842,794 $ 9,190 $ 2,852,084 Interest rate derivative contracts 0 73,558 0 73,558 Foreign exchange derivative contracts 0 39,172 0 39,172 Total $ 100 $ 2,955,524 $ 9,190 $ 2,964,814 Liabilities Interest rate derivative contracts $ 0 $ 73,750 $ 0 $ 73,750 Foreign exchange derivative contracts $ 0 $ 39,172 $ 0 $ 39,172 Total $ 0 $ 112,922 $ 0 $ 112,922
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2020 and March 31, 2019 . Three months ended (dollars in thousands) March 31, 2020 March 31, 2019 Beginning balance $ 9,190 $ 14,715 Accretion (amortization) 16 7 Increase (decrease) in fair value (30 ) 21 Settlements 35,074 (1,388 ) Ending balance $ 44,250 $ 13,355
Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis	The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 March 31, 2020 Assets Impaired loans $ 0 $ 0 $ 13,180 OREO 0 0 554 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2019 Assets Impaired loans $ 0 $ 0 $ 9,268 OREO 0 0 1,088

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments

RECENTLY ADOPTED AND ISSUED A_3

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS - Additional Information (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Cumulative Effect of New Accounting Principle in Period of Adoption		$ (56,882)		$ 3,127
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	$ 61,505	61,505
Off-Balance Sheet, Credit Loss, Liability, Change in Method, Credit Loss Expense (Reversal)	12,155
Deferred tax liability, Credit Loss, Change in Method, Credit Loss Expense (Reversal)	(16,778)
Loans and Leases Receivable, Allowance	119,155	143,885	$ 57,650	56,722	$ 56,542
Retained earnings
Cumulative Effect of New Accounting Principle in Period of Adoption	$ 56,900	$ (56,882)		$ 2,221

RECENTLY ADOPTED AND ISSUED A_4

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	$ 119,155	$ 143,885	$ 57,650	$ 56,722	$ 56,542
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	61,505	61,505
Deferred Tax Liabilities, Deferred Expense	16,252		33,030
Deferred tax liability, Credit Loss, Change in Method, Credit Loss Expense (Reversal)	(16,778)
Off-Balance Sheet, Credit Loss, Liability	12,740		585
Off-Balance Sheet, Credit Loss, Liability, Change in Method, Credit Loss Expense (Reversal)	12,155
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	28,485	45,410	18,584	19,926	18,746
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	9,901	9,901
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	1,089	1,494	971	1,373	1,130
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	118	118
Construction real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	13,960	13,511	2,381	2,793	3,413
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	11,579	11,579
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	47,697	53,154	23,579	20,400	21,048
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	24,118	24,118
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	10,789	11,284	5,299	5,043	4,964
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	5,490	5,490
Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	13,217	14,827	4,787	5,250	5,348
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	8,430	8,430
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	1,193	1,238	392	380	362
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	801	801
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	2,725	2,967	$ 1,657	$ 1,557	$ 1,531
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	$ 1,068	$ 1,068

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Realized gain (loss) on debt securities transferred from HTM to AFS		$ 200
NumberOfSecuritiesInSecurityPortfolio	1,276		1,273
NumberOfSecuritiesInUnrealizedLossPosition	194		140
Proceeds from Sale of Debt Securities, Available-for-sale	$ 29,900	0
Available-for-sale Securities, Gross Realized Gains	0	0
Available-for-sale Securities, Gross Realized Losses	$ 100	0
Debt Securities, Held-to-maturity, Transfer, Amount		$ 268,700

INVESTMENTS - Summary of Held-T

INVESTMENTS - Summary of Held-To-Maturity and Available-For-Sale Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Investment Holdings [Line Items]
Total	$ 136,744	$ 142,862
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	3,696	1,497
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(375)	(1,538)
Held-to-Maturity Market Value	140,065	142,821
Total	2,857,355	2,798,298
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	85,992	58,555
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(34,659)	(4,769)
Investment securities available-for-sale	2,908,688	2,852,084
U.S. Treasuries
Investment Holdings [Line Items]
Total	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	0
Held-to-Maturity Market Value	0	0
Total	99	99
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	5	1
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	0	0
Investment securities available-for-sale	104	100
Securities of U.S. government agencies and corporations
Investment Holdings [Line Items]
Total	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	0
Held-to-Maturity Market Value	0	0
Total	116	156
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	2	2
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	0	0
Investment securities available-for-sale	118	158
Residential Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	19,832	20,818
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	1,046	122
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(174)
Held-to-Maturity Market Value	20,878	20,766
Total	419,423	421,945
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	19,215	9,709
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(219)	(99)
Investment securities available-for-sale	438,419	431,555
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	97,073	101,267
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	1,671	571
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(375)	(1,225)
Held-to-Maturity Market Value	98,369	100,613
Total	506,343	474,174
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	7,034	4,988
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(9,082)	(2,644)
Investment securities available-for-sale	504,295	476,518
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	9,043	9,763
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	149	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(108)
Held-to-Maturity Market Value	9,192	9,655
Total	745,649	769,076
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	28,845	16,753
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(2,479)	(385)
Investment securities available-for-sale	772,015	785,444
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	10,796	11,014
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	830	804
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(31)
Held-to-Maturity Market Value	11,626	11,787
Total	723,470	652,986
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	30,576	23,729
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(152)	(462)
Investment securities available-for-sale	753,894	676,253
Asset-backed Securities [Member]
Investment Holdings [Line Items]
Total	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	0
Held-to-Maturity Market Value	0	0
Total	382,415	400,081
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	225	1,414
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(18,841)	(1,064)
Investment securities available-for-sale	363,799	400,431
Other securities
Investment Holdings [Line Items]
Total	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	0
Held-to-Maturity Market Value	0	0
Total	79,840	79,781
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	90	1,959
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(3,886)	(115)
Investment securities available-for-sale	$ 76,044	$ 81,625

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Held-to-Maturity Amortized Cost
Amortized Cost	$ 136,744	$ 142,862
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	140,065	142,821
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	2,857,355	2,798,298
Available-for-Sale Market Value
Investment securities available-for-sale	2,908,688
One Year or Less [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	0
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	0
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	5,138
Available-for-Sale Market Value
Investment securities available-for-sale	5,157
After One Year Through Five Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	0
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	0
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	55,648
Available-for-Sale Market Value
Investment securities available-for-sale	56,434
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	4,797
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	5,476
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	148,614
Available-for-Sale Market Value
Investment securities available-for-sale	147,686
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	5,999
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	6,150
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	594,125
Available-for-Sale Market Value
Investment securities available-for-sale	620,883
Residential Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	19,832	20,818
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	20,878	20,766
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	419,423
Available-for-Sale Market Value
Investment securities available-for-sale	438,419
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	97,073	101,267
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	98,369	100,613
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	506,343
Available-for-Sale Market Value
Investment securities available-for-sale	504,295
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	9,043	9,763
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	9,192	9,655
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	745,649
Available-for-Sale Market Value
Investment securities available-for-sale	772,015
Asset-backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	0	0
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	0	$ 0
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	382,415
Available-for-Sale Market Value
Investment securities available-for-sale	$ 363,799

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Document Period End Date	Mar. 31, 2020
Less than 12 Months Fair Value	$ 701,681	$ 481,608
Less than 12 Months Unrealized Loss	(25,910)	(1,814)
12 Months or More Fair Value	135,893	214,322
12 Months or More Unrealized Loss	(9,124)	(4,493)
Total Fair Value	837,574	695,930
Total Unrealized Loss	(35,034)	(6,307)
Other securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	46,746	0
Less than 12 Months Unrealized Loss	(3,081)	0
12 Months or More Fair Value	4,010	5,649
12 Months or More Unrealized Loss	(805)	(115)
Total Fair Value	50,756	5,649
Total Unrealized Loss	(3,886)	(115)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	279,980	125,889
Less than 12 Months Unrealized Loss	(16,048)	(553)
12 Months or More Fair Value	59,852	54,963
12 Months or More Unrealized Loss	(2,793)	(511)
Total Fair Value	339,832	180,852
Total Unrealized Loss	(18,841)	(1,064)
Obligations of state and other political subdivisions
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	33,083	118,623
Less than 12 Months Unrealized Loss	(148)	(457)
12 Months or More Fair Value	1,681	7,950
12 Months or More Unrealized Loss	(4)	(36)
Total Fair Value	34,764	126,573
Total Unrealized Loss	(152)	(493)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	115,697	85,248
Less than 12 Months Unrealized Loss	(1,847)	(297)
12 Months or More Fair Value	8,267	30,628
12 Months or More Unrealized Loss	(632)	(196)
Total Fair Value	123,964	115,876
Total Unrealized Loss	(2,479)	(493)
Commercial Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	188,990	111,658
Less than 12 Months Unrealized Loss	(4,567)	(298)
12 Months or More Fair Value	62,083	104,069
12 Months or More Unrealized Loss	(4,890)	(3,571)
Total Fair Value	251,073	215,727
Total Unrealized Loss	(9,457)	(3,869)
Residential Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	37,185	40,190
Less than 12 Months Unrealized Loss	(219)	(209)
12 Months or More Fair Value	0	11,063
12 Months or More Unrealized Loss	0	(64)
Total Fair Value	37,185	51,253
Total Unrealized Loss	(219)	(273)
Securities of U.S. government agencies and corporations
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	0	0
Less than 12 Months Unrealized Loss	0	0
12 Months or More Fair Value	0	0
12 Months or More Unrealized Loss	0	0
Total Fair Value	0	0
Total Unrealized Loss	0	0
U.S. Treasuries
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	0	0
Less than 12 Months Unrealized Loss	0	0
12 Months or More Fair Value	0	0
12 Months or More Unrealized Loss	0	0
Total Fair Value	0	0
Total Unrealized Loss	$ 0	$ 0

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	2 Months Ended	3 Months Ended
	Apr. 30, 2020USD ($)loans	Mar. 31, 2020USD ($)loans	Mar. 31, 2019USD ($)loans	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans		21	17
Financing Receivable, Troubled Debt Restructuring, Subsequent Default		$ 0	$ 6,900,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans		0	2
Restructured Loans, Portion Determined to be Uncollectible		$ 361,000	$ 0
Purchased impaired loans				$ 68,664,000
Restructured Loans, Nonaccrual Status		18,400,000		18,500,000
Write-downs		59,000	57,000
Real Estate Acquired Through Foreclosure		1,467,000	$ 1,665,000	2,033,000	$ 1,401,000
Troubled Debt Restructuring		$ 40,600,000		30,000,000
Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans		1	0
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans		2	5
Write-downs		$ 0	$ 0
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum		$ 250,000
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans		14	5
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum		$ 250,000
Write-downs		$ 59,000	$ 57,000
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased impaired loans				$ 3,081,000
Subsequent Event [Member] | Payment Deferral [Member] | Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	979
Troubled Debt Restructuring	$ 129,500,000
Subsequent Event [Member] | Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1,055
Troubled Debt Restructuring	$ 1,600,000,000

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 9,307,819	$ 9,201,665
Financing Receivable, Originated in Current Fiscal Year	383,709
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	2,328,197
Financing Receivable, Originated Two Years before Latest Fiscal Year	1,609,712
Financing Receivable, Originated Three Years before Latest Fiscal Year	1,196,029
Financing Receivable, Originated Four Years before Latest Fiscal Year	924,268
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,451,089
Financing Receivable, before Allowance for Credit Loss	7,893,004
Loans and Leases Receivable, Gross		9,133,001
Financing Receivable, Revolving	1,414,815
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		2,465,877
Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		2,324,021
Commercial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		100,954
Commercial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		40,902
Commercial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		493,182
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		493,182
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Construction real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Construction real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Commercial Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		4,194,651
Commercial Real Estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		4,108,752
Commercial Real Estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		59,383
Commercial Real Estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		26,516
Commercial Real Estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		88,364
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		85,262
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		488
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		2,614
Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Commercial segment
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		7,242,074
Commercial segment | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		7,011,217
Commercial segment | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		160,825
Commercial segment | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		70,032
Commercial segment | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		0
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		1,055,949
Residential real estate | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		1,040,787
Residential real estate | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		15,162
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		771,869
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		766,169
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		5,700
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		82,589
Installment | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		82,385
Installment | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		204
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		49,184
Credit card | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		48,983
Credit card | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		201
Total consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		1,959,591
Total consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		1,938,324
Total consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		21,267
Commercial segment
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	2,477,773	2,465,877
Financing Receivable, Originated in Current Fiscal Year	112,479
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	549,667
Financing Receivable, Originated Two Years before Latest Fiscal Year	486,808
Financing Receivable, Originated Three Years before Latest Fiscal Year	330,738
Financing Receivable, Originated Four Years before Latest Fiscal Year	207,225
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	172,347
Financing Receivable, before Allowance for Credit Loss	1,859,264
Loans and Leases Receivable, Gross		2,462,796
Financing Receivable, Revolving	618,509
Commercial segment | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	2,357,756
Financing Receivable, Originated in Current Fiscal Year	112,198
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	541,313
Financing Receivable, Originated Two Years before Latest Fiscal Year	463,439
Financing Receivable, Originated Three Years before Latest Fiscal Year	296,040
Financing Receivable, Originated Four Years before Latest Fiscal Year	195,719
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	166,485
Financing Receivable, before Allowance for Credit Loss	1,775,194
Financing Receivable, Revolving	582,562
Commercial segment | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	60,723
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	7,524
Financing Receivable, Originated Two Years before Latest Fiscal Year	11,814
Financing Receivable, Originated Three Years before Latest Fiscal Year	8,206
Financing Receivable, Originated Four Years before Latest Fiscal Year	3,057
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	3,835
Financing Receivable, before Allowance for Credit Loss	34,436
Financing Receivable, Revolving	26,287
Commercial segment | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	59,294
Financing Receivable, Originated in Current Fiscal Year	281
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	830
Financing Receivable, Originated Two Years before Latest Fiscal Year	11,555
Financing Receivable, Originated Three Years before Latest Fiscal Year	26,492
Financing Receivable, Originated Four Years before Latest Fiscal Year	8,449
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	2,027
Financing Receivable, before Allowance for Credit Loss	49,634
Financing Receivable, Revolving	9,660
Commercial segment | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	82,602	88,364
Financing Receivable, Originated in Current Fiscal Year	2,422
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	30,362
Financing Receivable, Originated Two Years before Latest Fiscal Year	16,619
Financing Receivable, Originated Three Years before Latest Fiscal Year	12,739
Financing Receivable, Originated Four Years before Latest Fiscal Year	9,062
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	11,398
Financing Receivable, before Allowance for Credit Loss	82,602
Loans and Leases Receivable, Gross		88,364
Financing Receivable, Revolving	0
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	80,354
Financing Receivable, Originated in Current Fiscal Year	2,422
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	30,362
Financing Receivable, Originated Two Years before Latest Fiscal Year	15,240
Financing Receivable, Originated Three Years before Latest Fiscal Year	12,482
Financing Receivable, Originated Four Years before Latest Fiscal Year	8,474
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	11,374
Financing Receivable, before Allowance for Credit Loss	80,354
Financing Receivable, Revolving	0
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	6
Financing Receivable, before Allowance for Credit Loss	6
Financing Receivable, Revolving	0
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	2,242
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	1,379
Financing Receivable, Originated Three Years before Latest Fiscal Year	257
Financing Receivable, Originated Four Years before Latest Fiscal Year	588
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	18
Financing Receivable, before Allowance for Credit Loss	2,242
Financing Receivable, Revolving	0
Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	500,311	493,182
Financing Receivable, Originated in Current Fiscal Year	4,582
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	127,531
Financing Receivable, Originated Two Years before Latest Fiscal Year	164,885
Financing Receivable, Originated Three Years before Latest Fiscal Year	79,198
Financing Receivable, Originated Four Years before Latest Fiscal Year	52,550
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	56,575
Financing Receivable, before Allowance for Credit Loss	485,321
Loans and Leases Receivable, Gross		493,167
Financing Receivable, Revolving	14,990
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	500,311
Financing Receivable, Originated in Current Fiscal Year	4,582
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	127,531
Financing Receivable, Originated Two Years before Latest Fiscal Year	164,885
Financing Receivable, Originated Three Years before Latest Fiscal Year	79,198
Financing Receivable, Originated Four Years before Latest Fiscal Year	52,550
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	56,575
Financing Receivable, before Allowance for Credit Loss	485,321
Financing Receivable, Revolving	14,990
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Construction real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Construction real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,180,037
Financing Receivable, Originated in Current Fiscal Year	122,395
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,057,251
Financing Receivable, Originated Two Years before Latest Fiscal Year	493,098
Financing Receivable, Originated Three Years before Latest Fiscal Year	480,363
Financing Receivable, Originated Four Years before Latest Fiscal Year	376,429
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	585,824
Financing Receivable, before Allowance for Credit Loss	3,115,360
Financing Receivable, Revolving	64,677
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,115,235
Financing Receivable, Originated in Current Fiscal Year	121,429
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,052,858
Financing Receivable, Originated Two Years before Latest Fiscal Year	485,310
Financing Receivable, Originated Three Years before Latest Fiscal Year	455,332
Financing Receivable, Originated Four Years before Latest Fiscal Year	357,074
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	578,729
Financing Receivable, before Allowance for Credit Loss	3,050,732
Financing Receivable, Revolving	64,503
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	43,541
Financing Receivable, Originated in Current Fiscal Year	966
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	59
Financing Receivable, Originated Two Years before Latest Fiscal Year	957
Financing Receivable, Originated Three Years before Latest Fiscal Year	18,881
Financing Receivable, Originated Four Years before Latest Fiscal Year	19,243
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	3,261
Financing Receivable, before Allowance for Credit Loss	43,367
Financing Receivable, Revolving	174
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	21,261
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	4,334
Financing Receivable, Originated Two Years before Latest Fiscal Year	6,831
Financing Receivable, Originated Three Years before Latest Fiscal Year	6,150
Financing Receivable, Originated Four Years before Latest Fiscal Year	112
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	3,834
Financing Receivable, before Allowance for Credit Loss	21,261
Financing Receivable, Revolving	0
Commercial real estate - investor | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Commercial real estate-owner
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,098,220
Financing Receivable, Originated in Current Fiscal Year	64,121
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	191,615
Financing Receivable, Originated Two Years before Latest Fiscal Year	184,381
Financing Receivable, Originated Three Years before Latest Fiscal Year	167,210
Financing Receivable, Originated Four Years before Latest Fiscal Year	177,387
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	280,683
Financing Receivable, before Allowance for Credit Loss	1,065,397
Financing Receivable, Revolving	32,823
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,059,073
Financing Receivable, Originated in Current Fiscal Year	64,121
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	188,827
Financing Receivable, Originated Two Years before Latest Fiscal Year	178,010
Financing Receivable, Originated Three Years before Latest Fiscal Year	162,309
Financing Receivable, Originated Four Years before Latest Fiscal Year	173,052
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	260,262
Financing Receivable, before Allowance for Credit Loss	1,026,581
Financing Receivable, Revolving	32,492
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	24,433
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	696
Financing Receivable, Originated Two Years before Latest Fiscal Year	4,112
Financing Receivable, Originated Three Years before Latest Fiscal Year	289
Financing Receivable, Originated Four Years before Latest Fiscal Year	2,549
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	16,456
Financing Receivable, before Allowance for Credit Loss	24,102
Financing Receivable, Revolving	331
Commercial real estate-owner | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	14,714
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	2,092
Financing Receivable, Originated Two Years before Latest Fiscal Year	2,259
Financing Receivable, Originated Three Years before Latest Fiscal Year	4,612
Financing Receivable, Originated Four Years before Latest Fiscal Year	1,786
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	3,965
Financing Receivable, before Allowance for Credit Loss	14,714
Financing Receivable, Revolving	0
Commercial real estate-owner | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,061,792	1,055,949
Financing Receivable, Originated in Current Fiscal Year	61,423
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	320,217
Financing Receivable, Originated Two Years before Latest Fiscal Year	168,463
Financing Receivable, Originated Three Years before Latest Fiscal Year	96,575
Financing Receivable, Originated Four Years before Latest Fiscal Year	83,603
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	331,511
Financing Receivable, before Allowance for Credit Loss	1,061,792
Loans and Leases Receivable, Gross		1,029,129
Financing Receivable, Revolving	0
Residential real estate | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,054,812
Financing Receivable, Originated in Current Fiscal Year	61,423
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	319,956
Financing Receivable, Originated Two Years before Latest Fiscal Year	168,242
Financing Receivable, Originated Three Years before Latest Fiscal Year	95,898
Financing Receivable, Originated Four Years before Latest Fiscal Year	83,240
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	326,053
Financing Receivable, before Allowance for Credit Loss	1,054,812
Financing Receivable, Revolving	0
Residential real estate | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,980
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	261
Financing Receivable, Originated Two Years before Latest Fiscal Year	221
Financing Receivable, Originated Three Years before Latest Fiscal Year	677
Financing Receivable, Originated Four Years before Latest Fiscal Year	363
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	5,458
Financing Receivable, before Allowance for Credit Loss	6,980
Financing Receivable, Revolving	0
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	781,243	771,869
Financing Receivable, Originated in Current Fiscal Year	9,019
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	27,373
Financing Receivable, Originated Two Years before Latest Fiscal Year	23,925
Financing Receivable, Originated Three Years before Latest Fiscal Year	15,105
Financing Receivable, Originated Four Years before Latest Fiscal Year	13,734
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	62,552
Financing Receivable, before Allowance for Credit Loss	151,708
Loans and Leases Receivable, Gross		769,271
Financing Receivable, Revolving	629,535
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	776,545
Financing Receivable, Originated in Current Fiscal Year	9,019
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	27,294
Financing Receivable, Originated Two Years before Latest Fiscal Year	23,829
Financing Receivable, Originated Three Years before Latest Fiscal Year	15,066
Financing Receivable, Originated Four Years before Latest Fiscal Year	13,639
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	62,117
Financing Receivable, before Allowance for Credit Loss	150,964
Financing Receivable, Revolving	625,581
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,698
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	79
Financing Receivable, Originated Two Years before Latest Fiscal Year	96
Financing Receivable, Originated Three Years before Latest Fiscal Year	39
Financing Receivable, Originated Four Years before Latest Fiscal Year	95
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	435
Financing Receivable, before Allowance for Credit Loss	744
Financing Receivable, Revolving	3,954
Total consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	80,085	82,589
Financing Receivable, Originated in Current Fiscal Year	7,267
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	24,181
Financing Receivable, Originated Two Years before Latest Fiscal Year	17,271
Financing Receivable, Originated Three Years before Latest Fiscal Year	14,102
Financing Receivable, Originated Four Years before Latest Fiscal Year	4,275
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	4,465
Financing Receivable, before Allowance for Credit Loss	71,561
Loans and Leases Receivable, Gross		82,331
Financing Receivable, Revolving	8,524
Total consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	79,894
Financing Receivable, Originated in Current Fiscal Year	7,267
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	24,153
Financing Receivable, Originated Two Years before Latest Fiscal Year	17,227
Financing Receivable, Originated Three Years before Latest Fiscal Year	14,093
Financing Receivable, Originated Four Years before Latest Fiscal Year	4,260
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	4,370
Financing Receivable, before Allowance for Credit Loss	71,370
Financing Receivable, Revolving	8,524
Total consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	191
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	28
Financing Receivable, Originated Two Years before Latest Fiscal Year	44
Financing Receivable, Originated Three Years before Latest Fiscal Year	9
Financing Receivable, Originated Four Years before Latest Fiscal Year	15
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	95
Financing Receivable, before Allowance for Credit Loss	191
Financing Receivable, Revolving	0
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	45,756	49,184
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Loans and Leases Receivable, Gross		$ 49,184
Financing Receivable, Revolving	45,756
Credit card | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	44,920
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	44,920
Credit card | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	836
Financing Receivable, Originated in Current Fiscal Year	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	$ 836

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	$ 44,921	$ 48,554
Current	9,262,898	9,084,447
Loans and Leases Receivable, Gross		9,133,001
Purchased impaired loans		68,664
Total loans and leases	9,307,819	9,201,665
> 90 days past due and still accruing	120	201
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	14,230	12,923
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	2,790	7,325
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	27,901	28,306
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	18,894	19,116
Current	2,458,879	2,443,680
Loans and Leases Receivable, Gross		2,462,796
Purchased impaired loans		3,081
Total loans and leases	2,477,773	2,465,877
> 90 days past due and still accruing	0	0
Commercial | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	2,305	1,266
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	267	3,332
Commercial | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	16,322	14,518
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Current	82,602	88,364
Loans and Leases Receivable, Gross		88,364
Purchased impaired loans		0
Total loans and leases	82,602	88,364
> 90 days past due and still accruing	0	0
Lease financing | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Lease financing | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Lease financing | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Construction real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Current	500,311	493,167
Loans and Leases Receivable, Gross		493,167
Purchased impaired loans		15
Total loans and leases	500,311	493,182
> 90 days past due and still accruing	0	0
Construction real estate | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Construction real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Construction real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		7,246
Current		4,151,513
Loans and Leases Receivable, Gross		4,158,759
Purchased impaired loans		35,892
Total loans and leases	4,278,257	4,194,651
> 90 days past due and still accruing		0
Commercial real estate | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		776
Commercial real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		857
Commercial real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		5,613
Commercial real estate - investor
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	9,435
Current	3,170,602
Total loans and leases	3,180,037
> 90 days past due and still accruing	0
Commercial real estate - investor | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	7,225
Commercial real estate - investor | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	346
Commercial real estate - investor | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,864
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	3,888
Current	1,094,332
Total loans and leases	1,098,220
> 90 days past due and still accruing	0
Commercial real estate-owner | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,106
Commercial real estate-owner | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0
Commercial real estate-owner | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	2,782
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	6,980	14,991
Current	1,054,812	1,014,138
Loans and Leases Receivable, Gross		1,029,129
Purchased impaired loans		26,820
Total loans and leases	1,061,792	1,055,949
> 90 days past due and still accruing	0	0
Residential real estate | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,710	8,032
Residential real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	990	1,928
Residential real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	4,280	5,031
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	4,699	6,408
Current	776,544	762,863
Loans and Leases Receivable, Gross		769,271
Purchased impaired loans		2,598
Total loans and leases	781,243	771,869
> 90 days past due and still accruing	0	0
Home equity | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,428	2,530
Home equity | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	852	1,083
Home equity | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	2,419	2,795
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	190	309
Current	79,895	82,022
Loans and Leases Receivable, Gross		82,331
Purchased impaired loans		258
Total loans and leases	80,085	82,589
> 90 days past due and still accruing	0	0
Installment | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	73	111
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	5	50
Installment | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	112	148
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	835	484
Current	44,921	48,700
Loans and Leases Receivable, Gross		49,184
Purchased impaired loans		0
Total loans and leases	45,756	49,184
> 90 days past due and still accruing	120	201
Credit card | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	383	208
Credit card | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	330	75
Credit card | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	$ 122	$ 201

LOANS AND LEASES LOANS AND LEAS

LOANS AND LEASES LOANS AND LEASES - Loans Restructured, Modifications (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Receivables [Abstract]
Extended Maturity	$ 0	$ 2,877
Adjusted Interest Rate	0	5,284
Combined Rate And Maturity	0	508
Forebearance Agreements	1,008	557
Financing Receivable Modifications, Other	11,649	142
Total	$ 12,657	$ 9,368

LOANS AND LEASES - Restructured

LOANS AND LEASES - Restructured Loans (Details)	3 Months Ended
	Mar. 31, 2020USD ($)dloans	Mar. 31, 2019USD ($)loans	Dec. 31, 2019USD ($)loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	21	17
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 12,724,000	$ 9,435,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	12,657,000	9,368,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 0	6,900,000
Number of Restructured Loans | loans	171		157
Total restructured loans	$ 40,600,000		$ 30,000,000
Document Period End Date	Mar. 31, 2020
Restructured loans on accrual status	$ 22,200,000		11,400,000
Restructured Loans, Nonaccrual Status	18,400,000		18,500,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	1,000,000		2,500,000
Allowance for loan and lease losses lncluded in reserves for restructured loans	3,600,000		2,500,000
Restructured Loans, Portion Determined to be Uncollectible	361,000	$ 0
Accruing TDRs performing in accordance with restructured terms for more than one year	$ 4,500,000		$ 4,700,000
Restructured loans performance threshold (days) | d	90
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	0	2
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	2	5
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 11,383,000	$ 7,637,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 11,383,000	$ 7,661,000
Construction real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	6
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 1,323,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 1,232,000
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	14	5
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 1,129,000	$ 458,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	1,073,000	$ 458,000
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum	$ 250,000
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	4	1
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 186,000	$ 17,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 186,000	$ 17,000
Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 26,000	$ 0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 15,000	$ 0

LOANS AND LEASES - Nonaccrual L

LOANS AND LEASES - Nonaccrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Financing Receivable, Troubled Debt Restructuring [Line Items]
Document Period End Date	Mar. 31, 2020
Financing Receivable, Nonaccrual, No Allowance	$ 33,567
Average current balance		$ 84,544
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		64
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		507
Nonaccrual loans	48,527		$ 48,165
Financing Receivable, Nonaccrual, With Allowance	14,960
Accruing trouble debt restructurings	22,200		11,400
Total impaired loans			59,600
Restructured loans - nonaccrual status	18,400		18,500
Interest income effect
Gross amount of interest that would have been recorded under original terms	1,306	1,613
Interest included in income
Nonaccrual loans	167	335
Troubled debt restructurings	235	236
Total interest included in income	402	571
Net impact on interest income	904	1,042
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	10,372
Average current balance		35,529
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		43
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		279
Nonaccrual loans	21,126		24,346
Financing Receivable, Nonaccrual, With Allowance	10,754
Total impaired loans			27,480
Interest included in income
Total interest included in income		322
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	222
Average current balance		162
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0
Nonaccrual loans	222		223
Financing Receivable, Nonaccrual, With Allowance	0
Total impaired loans			223
Interest included in income
Total interest included in income		0
Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0
Average current balance		9
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0
Nonaccrual loans	0		0
Financing Receivable, Nonaccrual, With Allowance	0
Total impaired loans			0
Interest included in income
Total interest included in income		0
Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	5,844
Average current balance		25,115
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		19
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		103
Nonaccrual loans	10,050		7,295
Financing Receivable, Nonaccrual, With Allowance	4,206
Total impaired loans			10,831
Interest included in income
Total interest included in income		122
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	11,163
Average current balance		17,267
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		2
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		86
Nonaccrual loans	11,163		10,892
Financing Receivable, Nonaccrual, With Allowance	0
Total impaired loans			15,162
Interest included in income
Total interest included in income		88
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	5,821
Average current balance		6,288
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		38
Nonaccrual loans	5,821		5,242
Financing Receivable, Nonaccrual, With Allowance	0
Total impaired loans			5,700
Interest included in income
Total interest included in income		38
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	145
Average current balance		174
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		1
Nonaccrual loans	145		167
Financing Receivable, Nonaccrual, With Allowance	0
Total impaired loans			204
Interest included in income
Total interest included in income		1
Loans with no related allowance recorded [member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		80,129
Total impaired loans			47,881
Loans with no related allowance recorded [member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		33,418
Total impaired loans			16,726
Loans with no related allowance recorded [member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		162
Total impaired loans			223
Loans with no related allowance recorded [member] | Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		9
Total impaired loans			0
Loans with no related allowance recorded [member] | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		23,111
Total impaired loans			10,160
Loans with no related allowance recorded [member] | Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		16,967
Total impaired loans			14,868
Loans with no related allowance recorded [member] | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		6,288
Total impaired loans			5,700
Loans with no related allowance recorded [member] | Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		174
Total impaired loans			204
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total impaired loans	16,298
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		2,111
Total impaired loans	10,755		10,754
Impaired Financing Receivables With Related Allowance [Member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0
Total impaired loans			0
Impaired Financing Receivables With Related Allowance [Member] | Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0
Total impaired loans			0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		2,004
Total impaired loans			671
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		300
Total impaired loans	$ 1,005		294
Impaired Financing Receivables With Related Allowance [Member] | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0
Total impaired loans			0
Impaired Financing Receivables With Related Allowance [Member] | Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0
Total impaired loans			0
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		$ 4,415
Total impaired loans			$ 11,719

LOANS AND LEASES - Investment i

LOANS AND LEASES - Investment in Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	$ 48,527		$ 48,165
Current balance			59,600
Contractual Principal Balance			84,482
Related Allowance			2,175
Average current balance		$ 84,544
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		64
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		507
Interest income recognized	402	571
Commercial
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	21,126		24,346
Current balance			27,480
Contractual Principal Balance			41,222
Related Allowance			2,044
Average current balance		35,529
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		43
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		279
Interest income recognized		322
Lease financing
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	222		223
Current balance			223
Contractual Principal Balance			223
Related Allowance			0
Average current balance		162
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0
Interest income recognized		0
Construction real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	0		0
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		9
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0
Interest income recognized		0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	10,050		7,295
Current balance			10,831
Contractual Principal Balance			18,572
Related Allowance			113
Average current balance		25,115
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		19
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		103
Interest income recognized		122
Residential real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	11,163		10,892
Current balance			15,162
Contractual Principal Balance			17,662
Related Allowance			18
Average current balance		17,267
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		2
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		86
Interest income recognized		88
Home equity
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	5,821		5,242
Current balance			5,700
Contractual Principal Balance			6,462
Related Allowance			0
Average current balance		6,288
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		38
Interest income recognized		38
Installment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	145		167
Current balance			204
Contractual Principal Balance			341
Related Allowance			0
Average current balance		174
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		1
Interest income recognized		1
Loans with no related allowance recorded [member]
Financing Receivable, Impaired [Line Items]
Current balance			47,881
Contractual Principal Balance			62,000
Related Allowance			0
Average current balance		80,129
Loans with no related allowance recorded [member] | Commercial
Financing Receivable, Impaired [Line Items]
Current balance			16,726
Contractual Principal Balance			19,709
Related Allowance			0
Average current balance		33,418
Loans with no related allowance recorded [member] | Lease financing
Financing Receivable, Impaired [Line Items]
Current balance			223
Contractual Principal Balance			223
Related Allowance			0
Average current balance		162
Loans with no related allowance recorded [member] | Construction real estate
Financing Receivable, Impaired [Line Items]
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		9
Loans with no related allowance recorded [member] | Commercial real estate
Financing Receivable, Impaired [Line Items]
Current balance			10,160
Contractual Principal Balance			17,897
Related Allowance			0
Average current balance		23,111
Loans with no related allowance recorded [member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Current balance			14,868
Contractual Principal Balance			17,368
Related Allowance			0
Average current balance		16,967
Loans with no related allowance recorded [member] | Home equity
Financing Receivable, Impaired [Line Items]
Current balance			5,700
Contractual Principal Balance			6,462
Related Allowance			0
Average current balance		6,288
Loans with no related allowance recorded [member] | Installment
Financing Receivable, Impaired [Line Items]
Current balance			204
Contractual Principal Balance			341
Related Allowance			0
Average current balance		174
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Impaired [Line Items]
Current balance	16,298
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Impaired [Line Items]
Current balance	10,755		10,754
Contractual Principal Balance			21,513
Related Allowance			2,044
Average current balance		2,111
Impaired Financing Receivables With Related Allowance [Member] | Lease financing
Financing Receivable, Impaired [Line Items]
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		0
Impaired Financing Receivables With Related Allowance [Member] | Construction real estate
Financing Receivable, Impaired [Line Items]
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate
Financing Receivable, Impaired [Line Items]
Current balance			671
Contractual Principal Balance			675
Related Allowance			113
Average current balance		2,004
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Current balance	$ 1,005		294
Contractual Principal Balance			294
Related Allowance			18
Average current balance		300
Impaired Financing Receivables With Related Allowance [Member] | Home equity
Financing Receivable, Impaired [Line Items]
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		0
Impaired Financing Receivables With Related Allowance [Member] | Installment
Financing Receivable, Impaired [Line Items]
Current balance			0
Contractual Principal Balance			0
Related Allowance			0
Average current balance		0
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Impaired [Line Items]
Current balance			11,719
Contractual Principal Balance			22,482
Related Allowance			$ 2,175
Average current balance		$ 4,415

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Total impaired loans		$ 59,600
Commercial
Financing Receivable, Impaired [Line Items]
Total impaired loans		27,480
Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans		15,162
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Impaired [Line Items]
Total impaired loans	$ 16,298
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate-investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	4,538
Impaired Financing Receivables With Related Allowance [Member] | Equipment
Financing Receivable, Impaired [Line Items]
Total impaired loans	10,755
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	1,005
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Impaired [Line Items]
Total impaired loans	10,755	10,754
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Commercial real estate-investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Equipment
Financing Receivable, Impaired [Line Items]
Total impaired loans	10,755
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	4,205
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Commercial real estate-investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	4,205
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Equipment
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner
Financing Receivable, Impaired [Line Items]
Total impaired loans	333
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Commercial real estate-investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	333
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Equipment
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	1,005	$ 294
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Commercial real estate-investor
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Equipment
Financing Receivable, Impaired [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Residential real estate
Financing Receivable, Impaired [Line Items]
Total impaired loans	$ 1,005

LOANS AND LEASES - Changes in O

LOANS AND LEASES - Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 2,033	$ 1,401
Additions	393	504
Disposals	(900)	(183)
Write-downs	59	57
Balance at end of period	1,467	1,665
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	247	0
Disposals	(179)	(22)
Write-downs	0	0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	146	504
Disposals	(721)	(161)
Write-downs	$ 59	$ 57

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	$ 57,650	$ 57,650	$ 56,542
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	61,505	61,505
Provision for Credit Losses		23,880	14,083
Loans charged off		(1,849)	(14,582)
Recoveries		2,699	679
Total net charge-offs		850	(13,903)
Balance at end of year	119,155	143,885	56,722
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				$ 2,175
Ending allowance on loans collectively evaluated for impairment				55,475
Impaired Financing Receivable, Related Allowance				57,650
Loans and Leases:
Ending balance of loans individually evaluated for impairment				59,600
Ending balance of loans collectively evaluated for impairment				9,142,065
Loans and Leases Receivable, Net of Deferred Income		9,307,819		9,201,665
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	18,584	18,584	18,746
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	9,901	9,901
Provision for Credit Losses		16,016	13,268
Loans charged off		(1,091)	(12,328)
Recoveries		2,000	240
Total net charge-offs		909	(12,088)
Balance at end of year	28,485	45,410	19,926
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				2,044
Ending allowance on loans collectively evaluated for impairment				16,540
Impaired Financing Receivable, Related Allowance				18,584
Loans and Leases:
Ending balance of loans individually evaluated for impairment				27,480
Ending balance of loans collectively evaluated for impairment				2,438,397
Loans and Leases Receivable, Net of Deferred Income				2,465,877
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	971	971	1,130
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	118	118
Provision for Credit Losses		405	343
Loans charged off		0	(100)
Recoveries		0	0
Total net charge-offs		0	(100)
Balance at end of year	1,089	1,494	1,373
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Ending allowance on loans collectively evaluated for impairment				971
Impaired Financing Receivable, Related Allowance				971
Loans and Leases:
Ending balance of loans individually evaluated for impairment				223
Ending balance of loans collectively evaluated for impairment				88,141
Loans and Leases Receivable, Net of Deferred Income				88,364
Construction real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	2,381	2,381	3,413
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	11,579	11,579
Provision for Credit Losses		(449)	(683)
Loans charged off		0	0
Recoveries		0	63
Total net charge-offs		0	63
Balance at end of year	13,960	13,511	2,793
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Ending allowance on loans collectively evaluated for impairment				2,381
Impaired Financing Receivable, Related Allowance				2,381
Loans and Leases:
Ending balance of loans individually evaluated for impairment				0
Ending balance of loans collectively evaluated for impairment				493,182
Loans and Leases Receivable, Net of Deferred Income				493,182
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	23,579	23,579	21,048
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	24,118	24,118
Provision for Credit Losses		5,227	493
Loans charged off		(4)	(1,214)
Recoveries		234	73
Total net charge-offs		230	(1,141)
Balance at end of year	47,697	53,154	20,400
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				113
Ending allowance on loans collectively evaluated for impairment				23,466
Impaired Financing Receivable, Related Allowance				23,579
Loans and Leases:
Ending balance of loans individually evaluated for impairment				10,831
Ending balance of loans collectively evaluated for impairment				4,183,820
Loans and Leases Receivable, Net of Deferred Income				4,194,651
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	5,299	5,299	4,964
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	5,490	5,490
Provision for Credit Losses		558	125
Loans charged off		(115)	(82)
Recoveries		52	36
Total net charge-offs		(63)	(46)
Balance at end of year	10,789	11,284	5,043
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				18
Ending allowance on loans collectively evaluated for impairment				5,281
Impaired Financing Receivable, Related Allowance				5,299
Loans and Leases:
Ending balance of loans individually evaluated for impairment				15,162
Ending balance of loans collectively evaluated for impairment				1,040,787
Loans and Leases Receivable, Net of Deferred Income				1,055,949
Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	4,787	4,787	5,348
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	8,430	8,430
Provision for Credit Losses		1,538	185
Loans charged off		(267)	(468)
Recoveries		339	185
Total net charge-offs		72	(283)
Balance at end of year	13,217	14,827	5,250
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Ending allowance on loans collectively evaluated for impairment				4,787
Impaired Financing Receivable, Related Allowance				4,787
Loans and Leases:
Ending balance of loans individually evaluated for impairment				5,700
Ending balance of loans collectively evaluated for impairment				766,169
Loans and Leases Receivable, Net of Deferred Income				771,869
Installment
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Ending allowance on loans collectively evaluated for impairment				392
Impaired Financing Receivable, Related Allowance				392
Loans and Leases:
Ending balance of loans individually evaluated for impairment				204
Ending balance of loans collectively evaluated for impairment				82,385
Loans and Leases Receivable, Net of Deferred Income				82,589
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	392	392	362
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	801	801
Provision for Credit Losses		75	19
Loans charged off		(61)	(49)
Recoveries		31	48
Total net charge-offs		(30)	(1)
Balance at end of year	1,193	1,238	380
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Loans and Leases:
Loans and Leases Receivable, Net of Deferred Income				1,959,591
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	1,657	1,657	1,531
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	1,068	1,068
Provision for Credit Losses		510	333
Loans charged off		(311)	(341)
Recoveries		43	34
Total net charge-offs		268	307
Balance at end of year	$ 2,725	$ 2,967	$ 1,557
Allowance for credit losses:
Ending allowance on loans individually evaluated for impairment				0
Ending allowance on loans collectively evaluated for impairment				1,657
Impaired Financing Receivable, Related Allowance				1,657
Loans and Leases:
Ending balance of loans individually evaluated for impairment				0
Ending balance of loans collectively evaluated for impairment				49,184
Loans and Leases Receivable, Net of Deferred Income				$ 49,184

ALLOWANCE FOR CREDIT LOSSES ALL

ALLOWANCE FOR CREDIT LOSSES ALLOWANCE FOR CREDIT LOSSES- Additional information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Receivables [Abstract]
Interest Receivable	$ 27,449
Reserves for unfunded commitments	14,300		$ 600
Provision for credit losses	$ 1,568	$ 6

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Goodwill [Roll Forward]
Balance at beginning of period	$ 937,771	$ 880,251
Goodwill resulting from business combinations	0	(524)
Balance at end of period	$ 937,771	$ 879,727

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	Aug. 30, 2019	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill resulting from business combinations	$ 58,000		$ 58,000
Goodwill		$ 937,771		$ 879,727	$ 937,771	$ 880,251
Other Depreciation and Amortization				2,000
Intangible assets amortization		$ 2,792		$ 2,045
Customer lists
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 39,400
Intangible assets amortization method		straight-line basis
Estimated weighted average life (in years)		11 years
Core deposits
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method		accelerated basis
Estimated weighted average life (in years)		7 years 8 months 12 days

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 100,544	$ 100,544
Finite-Lived Intangible Assets, Accumulated Amortization	$ (27,286)	(24,343)
Core deposits
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method	accelerated basis
Finite-Lived Intangible Assets, Gross	$ 51,031	51,031
Finite-Lived Intangible Assets, Accumulated Amortization	$ (22,743)	(21,149)
Customer lists
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method	straight-line basis
Finite-Lived Intangible Assets, Gross	$ 39,420	39,420
Finite-Lived Intangible Assets, Accumulated Amortization	(2,090)	(1,195)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	10,093	10,093
Finite-Lived Intangible Assets, Accumulated Amortization	$ (2,453)	$ (1,999)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 65,700	$ 58,600
Operating Lease, Liability	$ 71,948	$ 64,300

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lease, Cost [Abstract]
Operating Lease, Cost	$ 2,020	$ 1,826
Short-term Lease, Cost	41	1
Variable Lease, Cost	641	597
Lease, Cost	$ 2,702	$ 2,424

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	$ 5,611
Lessee, Operating Lease, Liability, Payments, Due Year Two	7,213
Lessee, Operating Lease, Liability, Payments, Due Year Three	6,891
Lessee, Operating Lease, Liability, Payments, Due Year Four	6,856
Lessee, Operating Lease, Liability, Payments, Due Year Five	6,531
Lessee, Operating Lease, Liability, Payments, Due after Year Five	60,918
Lessee, Operating Lease, Liability, Payments, Due	94,020
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	22,072
Operating Lease, Liability	71,948	$ 64,300
Finance Lease, Liability	$ 1,896	$ 1,213

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	15 years 2 months 12 days	15 years 7 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	3.27%	3.43%

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information related to leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 1,288	$ 1,823
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 8,862	$ 60,249

BORROWINGS - Repurchase Agreeme

BORROWINGS - Repurchase Agreements (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Securities Sold under Agreements to Repurchase	$ 94,824
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	94,800	$ 90,200
Residential Mortgage Backed Securities [Member]
Securities Sold under Agreements to Repurchase	10,279
Collateralized Mortgage Obligations [Member]
Securities Sold under Agreements to Repurchase	$ 84,545

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 94,800	$ 90,200
Federal Funds Purchased	121,000	165,200
FHLB short-term borrowings	1,181,900	1,151,000
Line of Credit Facility, Maximum Borrowing Capacity	30,000
Commitments outstanding to extend credit	0	0
Long-term Debt	325,566	414,376
Subordinated debt	$ 120,000
Subordinated Borrowing, Interest Rate	5.125%
Subordinated debt	$ 171,071	$ 170,967
Debt, Weighted Average Interest Rate	4.70%	4.97%
Advances from Federal Home Loan Banks	$ 152,787	$ 242,428
Federal Home Loan Bank	1.75%	1.94%
Private Placement [Member]
Subordinated debt	$ 8,400
Debt, Weighted Average Interest Rate	6.00%
Private Placement [Member]
DebtInstrumentMinimumCallablePeriod	5 years
Subordinated Debt [Member]
Subordinated debt	$ 49,500
Debt Instrument Maturity Period	30 years
DebtInstrumentMinimumCallablePeriod	5 years

BORROWINGS - Schedule of Long-t

BORROWINGS - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Amount
FHLB long-term advances	$ 152,787	$ 242,428
Subordinated debt	171,071	170,967
Unamortized debt issuance costs	(963)	(1,007)
Finance Lease, Liability	1,896	1,213
Capital loan with municipality	775	775
Total long-term debt	$ 325,566	$ 414,376
Average Rate
Weighted average rate on other long-term debt	0.00%	0.00%
Debt, Weighted Average Interest Rate	4.70%	4.97%
Federal Home Loan Bank	1.75%	1.94%
Lessee, Finance Lease, Discount Rate	3.81%	4.48%
Total long-term debt	3.31%	3.20%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ (2,434)	$ 29,725
Unrealized gain (loss) on derivatives		93
Retirement obligation	0	0
Total	(2,434)	29,818
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	(59)	(178)
Unrealized gain (loss) on derivatives		0
Retirement obligation	(425)	(375)
Total	(484)	(553)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	(2,375)	29,903
Unrealized gain (loss) on derivatives		93
Unfunded pension obligation	425	375
Total	(1,950)	30,371
Transactions Tax-effect
Unrealized gain (loss) on investment securities	512	(6,398)
Unrealized gain (loss) on derivatives		(21)
Retirement obligation	(97)	(85)
Total	415	(6,504)
Transactions Net of tax
Unrealized gain (loss) on investment securities	(1,863)	23,505
Unrealized gain (loss) on derivatives	0	72
Retirement obligation	328	290
Total	(1,535)	23,867
Cumulative effect of new standard
Unrealized gain (loss) on investment securities		906
Unrealized gain (loss) on Derivatives		0
Retirement obligation		0
Total		906
Balances Net of tax
Unrealized gain (loss) on investment securities	39,401	12,810	$ 41,264	$ (11,601)
Unrealized gain (loss) on cash flow hedges		(145)		(217)
Retirement obligation	(27,613)	(32,300)	(27,941)	(32,590)
Total	11,788	(19,635)	$ 13,323	$ (44,408)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ (1,535)	$ 23,867

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Realized gain (loss) on securities available-for-sale	$ (59)	$ (178)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	100	100
Defined Benefit Plan, Amortization of Gain (Loss)	(525)	(475)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(425)	(375)
Total	$ (484)	$ (553)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	Mar. 31, 2020USD ($)entity	Dec. 31, 2019USD ($)entity
Derivative [Line Items]
Number of counterparties | entity	19	18
Derivative liabilities	$ 308,888	$ 112,616
Derivative, Notional Amount	8,402,376	7,586,618
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	147,000	37,800
Credit Risk Derivative Liabilities, at Fair Value		$ 900
Credit Risk Derivative Assets, at Fair Value	$ (1,800)
Foreign Exchange [Member]
Derivative [Line Items]
Number of counterparties | entity	6	6
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 234,000	$ 216,200
Credit Risk Derivative Liabilities, at Fair Value	400	200
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	189,500	33,400
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative liabilities	191,000	67,500
Derivative, Notional Amount	2,100,000	1,900,000
Accrued interest and other liabilities | Derivative | Foreign Exchange [Member]
Derivative [Line Items]
Derivative liabilities	19,800	18,300
Derivative, Notional Amount	$ 2,100,000	$ 1,900,000

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Asset	$ 308,819	$ 112,607
Derivative liabilities	308,888	112,616
Other Credit Derivatives [Member]
Derivatives, Fair Value [Line Items]
Credit Risk Derivative Liabilities, at Fair Value		900
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative Asset	6,306	2,636
Derivative liabilities	197,955	70,808
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative Asset	197,886	70,799
Derivative liabilities	$ 6,306	$ 2,636

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ 308,888	$ 112,616
Derivative Liability, Fair Value, Gross Asset	(499,700)	(188,395)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(190,812)	(75,779)
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	204,261	73,444
Derivative Liability, Fair Value, Gross Asset	(406,685)	(147,193)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(202,424)	(73,749)
Fair Value Hedges | Foreign Exchange [Member] | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	104,627	39,172
Derivative Liability, Fair Value, Gross Asset	(93,015)	(41,202)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ 11,612	$ (2,030)

DERIVATIVES - Derivative Financ

DERIVATIVES - Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative, Notional Amount	$ 8,402,376	$ 7,586,618
Derivative Asset	308,819	112,607
Derivative Liability	$ (308,888)	(112,616)
Average Maturity (years)	3 years 1 month 6 days
Fair Value	$ (69)
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,094,136
Average Maturity (years)	5 years 8 months 12 days
Fair Value	$ 191,580
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,094,136
Average Maturity (years)	5 years 8 months 12 days
Fair Value	$ (191,649)
Foreign Exchange [Member] | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,107,052
Average Maturity (years)	6 months
Fair Value	$ (19,805)
Foreign Exchange [Member] | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,107,052
Average Maturity (years)	6 months
Fair Value	$ 19,805
Accrued interest and other assets | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,094,136	1,923,375
Derivative Asset	197,886	70,799
Derivative Liability	(6,306)	(2,636)
Accrued interest and other assets | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,107,052	1,869,934
Derivative Asset	42,411	28,739
Derivative Liability	(62,216)	(10,433)
Accrued interest and other liabilities | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,094,136	1,923,375
Derivative Asset	6,306	2,636
Derivative Liability	(197,955)	(70,808)
Accrued interest and other liabilities | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,107,052	1,869,934
Derivative Asset	62,216	10,433
Derivative Liability	$ (42,411)	$ (28,739)

COMMITMENTS AND CONTINGENCIES C

COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 9,307,819	$ 9,201,665
Unused Commitments to Extend Credit	2,706,755
Commercial
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	2,477,773	2,465,877
Unused Commitments to Extend Credit	1,090,309
Lease financing
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	82,602	88,364
Unused Commitments to Extend Credit	0
Construction real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	500,311	493,182
Unused Commitments to Extend Credit	462,460
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,278,257	4,194,651
Unused Commitments to Extend Credit	152,602
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,180,037
Commercial real estate-owner
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,098,220
Unused Commitments to Extend Credit	45,889
Residential real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,061,792	1,055,949
Unused Commitments to Extend Credit	30,807
Home equity
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	781,243	771,869
Unused Commitments to Extend Credit	717,625
Installment
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	80,085	82,589
Unused Commitments to Extend Credit	21,457
Credit card
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	45,756	$ 49,184
Unused Commitments to Extend Credit	$ 185,606

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 14,300,000		$ 600,000
Commitments outstanding to extend credit	0		0
Loans and Leases Receivable, Commitments, Fixed Rates	154,400,000	$ 123,700,000
Loans and Leases Receivable, Commitments, Variable Rates	$ 3,100,000,000	$ 3,200,000,000
Loan Commitments, Fixed Interest Rate Range, Minimum	0.00%
Loan Commitments, Fixed Interest Rate Range, Maximum	21.00%
Loan Commitments, Fixed Rate, Maturities, Minimum		1 year
Loan Commitments, Fixed Rate, Maturities, Maximum	30 years 10 months 24 days	31 years 7 months 6 days
Letters of credit issued to guarantee performance of a client to a third party	$ 32,700,000		33,400,000
Affordable Housing Program Obligation	35,600,000		38,500,000
Amortization Method Qualified Affordable Housing Project Investments, Amortization	2,100,000	$ 1,600,000
Affordable housing contingent commitment	0		0
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	3,800,000		3,100,000
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	6,700,000		5,100,000
Estimated Litigation Liability	0		0
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	3,300,000,000		$ 3,300,000,000
Affordable housing investment [Member]
Commitments and Contingencies Disclosure [Line Items]
Low-income housing tax credit	1,900,000	1,600,000
Historic tax credit [Member]
Commitments and Contingencies Disclosure [Line Items]
Low-income housing tax credit	$ 100,000	0
Minimum [Member]
Commitments and Contingencies Disclosure [Line Items]
Loans and Leases Receivable, Commitments, Variable Rates		0
Maximum [Member]
Commitments and Contingencies Disclosure [Line Items]
Loans and Leases Receivable, Commitments, Variable Rates		$ 0.210

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense	$ 5,924	$ 9,921
Effective tax rate	17.10%	17.80%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 2,400		$ 2,400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0		$ 0

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Retirement Benefits [Abstract]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year	$ 0
Payment for Pension Benefits	0		$ 0
Pension Cost (Reversal of Cost)	$ 400,000	$ 375,000

EMPLOYEE BENEFIT PLANS - Employ

EMPLOYEE BENEFIT PLANS - Employee benefit plan amounts recognized in the Consolidated Balance Sheets and Consolidated Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Retirement Benefits [Abstract]
Service cost	$ 1,850	$ 1,750
Interest cost	600	700
Expected return on plan assets	(2,475)	(2,450)
Amortization of prior service cost	(100)	(100)
Defined Benefit Plan, Amortization of Gain (Loss)	525	475
Net periodic benefit cost (income)	$ 400	$ 375

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue Recognition [Abstract]
Interchange income	$ 5.7	$ 8.5
Credit card expense	$ 3	$ 2.9

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 28,628	$ 45,839
Denominator for basic earnings per share - weighted average shares	97,736,690	97,926,088
Effect of dilutive securities -
Employee stock awards	619,524	510,223
Denominator for diluted earnings per share - adjusted weighted average shares	98,356,214	98,436,311
Basic	$ 0.29	$ 0.47
Diluted	$ 0.29	$ 0.47

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Antidilutive Stock Options
Earnings Per Share Disclosure [Line Items]
Stock options and warrants with an exercise price greater than the average market price of the common shares not included in the computation of net income per diluted share	0	0

FAIR VALUE DISCLOSURES - Estima

FAIR VALUE DISCLOSURES - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financial assets
Investment securities held-to-maturity	$ 136,744	$ 142,862
Other investments	143,581	125,020
Interest Receivable	27,449
Deposits
Noninterest-bearing	2,723,341	2,643,928
Savings	2,978,250	2,960,979
Time	2,435,858	2,240,441
Carrying value
Financial assets
Cash and short-term investments	332,963	257,639
Investment securities held-to-maturity	136,744	142,862
Other investments	143,581	125,020
Loans held for sale	27,334	13,680
Loans and leases	9,163,934	9,144,015
Interest Receivable	40,386	39,591
Deposits
Deposits	10,635,558	10,210,229
Short-term borrowings	1,397,724	1,316,181
Long-term debt	325,566	414,376
Interest Payable	11,474	13,671
Fair value
Financial assets
Cash and short-term investments	332,963	257,639
Investment securities held-to-maturity	140,065	142,821
Loans held for sale	27,334	13,680
Loans and leases	8,877,637	9,134,215
Interest Receivable	40,386	39,591
Deposits
Deposits	10,644,873	10,209,790
Short-term borrowings	1,397,724	1,316,181
Long-term debt	338,778	414,937
Interest Payable	11,474	13,671
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments	332,963	257,639
Investment securities held-to-maturity	0	0
Loans held for sale	0	0
Loans and leases	0	0
Interest Receivable	0	0
Deposits
Deposits	0	0
Short-term borrowings	1,397,724	1,316,181
Long-term debt	0	0
Interest Payable	2,347	1,899
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	140,065	142,821
Loans held for sale	27,334	13,680
Loans and leases	0	0
Interest Receivable	12,937	12,743
Deposits
Deposits	10,644,873	10,209,790
Short-term borrowings	0	0
Long-term debt	338,778	414,937
Interest Payable	9,127	11,772
Fair Value, Inputs, Level 3 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	0	0
Loans held for sale	0	0
Loans and leases	8,877,637	9,134,215
Interest Receivable		26,848
Deposits
Deposits	0	0
Short-term borrowings	0	0
Long-term debt	0	0
Interest Payable	$ 0	$ 0

FAIR VALUE DISCLOSURES - Summar

FAIR VALUE DISCLOSURES - Summary of Financial Assets and Liabilities Measure at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets
Investment securities available-for-sale	$ 2,908,688
Derivative Asset	308,819	$ 112,607
Liabilities
Derivative liabilities	308,888	112,616
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale	2,908,688	2,852,084
Derivative Asset		73,558
Total	3,217,666	2,964,814
Liabilities
Total	310,132	112,922
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Investment securities available-for-sale	104	100
Derivative Asset		0
Total	104	100
Liabilities
Total	0	0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Investment securities available-for-sale	2,864,334	2,842,794
Derivative Asset		73,558
Total	3,173,312	2,955,524
Liabilities
Total	310,132	112,922
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale	44,250	9,190
Derivative Asset		0
Total	44,250	9,190
Liabilities
Total	0	0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	204,351
Liabilities
Derivative liabilities	205,505	73,750
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0
Liabilities
Derivative liabilities	0	0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	204,351
Liabilities
Derivative liabilities	205,505	73,750
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0
Liabilities
Derivative liabilities	0	0
Foreign Exchange [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	104,627	39,172
Liabilities
Derivative liabilities	104,627	39,172
Foreign Exchange [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0	0
Liabilities
Derivative liabilities	0	0
Foreign Exchange [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	104,627	39,172
Liabilities
Derivative liabilities	104,627	39,172
Foreign Exchange [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0	0
Liabilities
Derivative liabilities	$ 0	$ 0

FAIR VALUE DISCLOSURES - Reconc

FAIR VALUE DISCLOSURES - Reconciliation of Gains and Losses on Level 3 Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Beginning balance	$ 9,190	$ 14,715
Accretion (amortization)	16	7
Increase (decrease) in fair value	(30)	21
Settlements	35,074	(1,388)
Ending balance	$ 44,250	$ 13,355

FAIR VALUE DISCLOSURES - Summ_2

FAIR VALUE DISCLOSURES - Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value Measurements Using Level 1
Assets
Impaired loans	$ 0	$ 0
OREO	0	0
Fair Value Measurements Using Level 2
Assets
Impaired loans	0	0
OREO	0	0
Fair Value Measurements Using Level 3
Assets
Impaired loans	13,180	9,268
OREO	$ 554	$ 1,088

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Millions	Aug. 30, 2019	Sep. 30, 2019
Business Acquisition [Line Items]
Goodwill	$ 58	$ 58
Bannockburn [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 114.6

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Millions	Aug. 30, 2019	Sep. 30, 2019
Business Acquisition [Line Items]
Cash consideration	$ 53.7
Stock consideration	60.9
Total assets acquired	74.9
Total liabilities assumed	18.4
Goodwill	58	$ 58
Bannockburn [Member]
Business Acquisition [Line Items]
Total purchase consideration	$ 114.6

SUBSEQUENT EVENTS Subsequent Ev

SUBSEQUENT EVENTS Subsequent Events (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Subsequent Event [Line Items]
Convertible Subordinated Debt	$ 150
Subordinated Borrowing, Interest Rate	5.125%
Debt Instrument, Basis Spread on Variable Rate	50900.00%
Long-term Debt [Member]
Subsequent Event [Line Items]
Subordinated Borrowing, Interest Rate	5.25%