First Financial Bancorp. (FFBC) 10-Q 7 Aug 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 06, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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		97,996,136
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
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	Jun. 30, 2020	Dec. 31, 2019
Loans and Leases Receivable, Net of Deferred Income	$ 10,181,711	$ 9,201,665
ASSETS
Cash and due from banks	283,639	200,691
Interest-bearing deposits with other banks	38,845	56,948
Investment securities available-for-sale, at fair value (amortized cost $2,815,199 at June 30, 2020 and $2,798,298 at December 31, 2019)	2,897,413	2,852,084
Investment securities held-to-maturity (fair value $132,956 at June 30, 2020 and $142,821 at December 31, 2019)	127,347	142,862
Other investments	132,366	125,020
Loans held for sale	43,950	13,680
Loans
Total loans and leases	10,181,711	9,201,665
Loans and Leases Receivable, Allowance	158,661	57,650
Net loans and leases	10,023,050	9,144,015
Premises and equipment	211,164	214,506
Goodwill	937,771	937,771
Other Finite-Lived Intangible Assets, Gross	70,325	76,201
Accrued interest and other assets	1,105,020	747,847
Total assets	15,870,890	14,511,625
Deposits
Interest-bearing	2,657,841	2,364,881
Savings	3,287,314	2,960,979
Time	2,241,212	2,240,441
Total interest-bearing deposits	8,186,367	7,566,301
Noninterest-bearing	3,515,048	2,643,928
Total deposits	11,701,415	10,210,229
Federal funds purchased and securities sold under agreements to repurchase	154,347	165,181
FHLB short-term borrowings	0	1,151,000
Total short-term borrowings	154,347	1,316,181
Long-term debt	1,285,767	414,376
Total borrowed funds	1,440,114	1,730,557
Accrued interest and other liabilities	508,342	323,134
Total liabilities	13,649,871	12,263,920
SHAREHOLDERS' EQUITY
Common stock - no par value Authorized - 160,000,000 shares Issued - 104,281,794 shares in 2020 and 2019	1,635,070	1,640,771
Retained earnings	675,532	711,249
Accumulated other comprehensive loss	36,431	13,323
Treasury stock, at cost, 6,262,936 shares in 2020 and 5,790,796 shares in 2019	(126,014)	(117,638)
Total shareholders' equity	2,221,019	2,247,705
Total liabilities and shareholders' equity	15,870,890	14,511,625
Commercial real estate
Loans and Leases Receivable, Net of Deferred Income	4,343,702	4,194,651
Loans
Total loans and leases	4,343,702	4,194,651
Construction real estate
Loans and Leases Receivable, Net of Deferred Income	506,085	493,182
Loans
Total loans and leases	506,085	493,182
Commercial
Loans and Leases Receivable, Net of Deferred Income	3,322,374	2,465,877
Loans
Total loans and leases	3,322,374	2,465,877
Lease financing
Loans and Leases Receivable, Net of Deferred Income	80,087	88,364
Loans
Total loans and leases	80,087	88,364
Residential real estate
Loans and Leases Receivable, Net of Deferred Income	1,043,745	1,055,949
Loans
Total loans and leases	1,043,745	1,055,949
Home equity
Loans and Leases Receivable, Net of Deferred Income	764,171	771,869
Loans
Total loans and leases	764,171	771,869
Installment
Loans and Leases Receivable, Net of Deferred Income	79,150	82,589
Loans
Total loans and leases	79,150	82,589
Credit card
Loans and Leases Receivable, Net of Deferred Income	42,397	49,184
Loans
Total loans and leases	$ 42,397	$ 49,184

CONSOLIDATED BALANCE SHEETS CON

CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Available-for-sale Securities, Amortized Cost Basis	$ 2,815,199	$ 2,798,298
Debt Securities, Held-to-maturity, Fair Value	$ 132,956	$ 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	6,262,936	5,790,796

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Document Period End Date			Jun. 30, 2020
Interest income
Loans, including fees	$ 105,900	$ 126,365	$ 221,675	$ 249,421
Investment securities
Taxable	18,476	23,616	37,481	47,851
Tax-exempt	4,937	4,336	9,519	8,594
Total interest on investment securities	23,413	27,952	47,000	56,445
Other earning assets	47	206	189	416
Total interest income	129,360	154,523	268,864	306,282
Interest expense
Deposits	11,751	20,612	28,116	39,855
Short-term borrowings	1,274	6,646	6,361	12,606
Long-term borrowings	4,759	4,963	8,529	10,004
Total interest expense	17,784	32,221	43,006	62,465
Net interest income	111,576	122,302	225,858	243,817
Provision for Credit Losses	17,859	6,658	41,739	20,741
Provision for credit losses	2,370	(132)	3,938	(126)
Net interest income after provision for loan and lease losses	91,347	115,776	180,181	223,202
Noninterest income
Service Charges on Deposit Accounts	6,001	9,819	14,436	18,722
Trust and wealth management fees	4,114	3,943	8,583	8,013
Bankcard income	2,844	6,497	5,542	12,083
Client derivative fees	2,984	4,905	6,089	6,609
Foreign exchange income	6,576	17	16,542	17
Net gain from sales of loans	16,662	3,432	19,493	5,322
Net gain (loss) on sales/transfers of investment securities	2	(37)	(57)	(215)
Other	3,542	6,062	7,481	10,914
Total noninterest income	42,725	34,638	78,109	61,465
Noninterest expenses
Salaries and employee benefits	55,925	53,985	110,747	101,897
Net occupancy	5,378	5,596	11,482	12,226
Furniture and equipment	3,681	4,222	7,734	7,638
Data processing	7,019	4,984	13,408	10,111
Marketing	1,339	1,976	2,559	3,582
Communication	907	747	1,797	1,475
Professional services	2,205	2,039	4,480	4,291
State intangible tax	1,514	1,307	3,030	2,617
FDIC assessments	1,290	1,065	2,695	2,015
Intangible assets amortization	2,791	2,044	5,583	4,089
Other	6,640	6,545	14,840	13,062
Total noninterest expenses	88,689	84,510	178,355	163,003
Income before income taxes	45,383	65,904	79,935	121,664
Income tax expense	7,990	13,201	13,914	23,122
Net income	$ 37,393	$ 52,703	$ 66,021	$ 98,542
Earnings per common share
Basic	$ 0.38	$ 0.54	$ 0.68	$ 1.01
Diluted	0.38	0.53	0.67	1
Cash dividends declared per share	$ 0.23	$ 0.22	$ 0.46	$ 0.44
Average common shares outstanding - basic	97,220,748	98,083,799	97,478,719	98,005,379
Average common shares outstanding - diluted	97,988,600	98,648,384	98,172,408	98,542,947

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 37,393	$ 52,703	$ 66,021	$ 98,542
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	24,290	24,510	22,427	48,015
Change in retirement obligation	353	246	681	536
Unrealized gain (loss) on derivatives	0	72	0	144
Other comprehensive income (loss)	24,643	24,828	23,108	48,695
Comprehensive income	$ 62,036	$ 77,531	$ 89,129	$ 147,237

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	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Retained earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 2,078,249	$ 1,633,256	$ 600,014	$ (44,408)	$ (110,613)	$ 3,542	$ 2,636
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | Accounting Standards Update 2016-01 [Member]				906
Beginning Balances (in shares) at Dec. 31, 2018		104,281,794			(6,387,508)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	98,542		98,542
Other comprehensive income (loss)	48,695			48,695
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(43,462)		(43,462)
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)					280,846
Restricted stock awards, net of forfeitures	(2,229)	(6,225)			$ 3,996
Share-based compensation expense	4,762	$ 4,762
Ending Balances (in shares) at Jun. 30, 2019		104,281,794			(5,634,104)
Ending Balances at Jun. 30, 2019	2,188,189		657,730	5,193	$ (98,433)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,130,419	$ 1,622,554	626,408	(19,635)	$ (98,908)	415	415
Beginning Balances (in shares) at Mar. 31, 2019		104,281,794			(5,667,922)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	52,703		52,703
Other comprehensive income (loss)	24,828			24,828
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(21,796)		(21,796)
Restricted stock awards, net of forfeitures (in shares)					33,818
Restricted stock awards, net of forfeitures	(146)	$ (621)			$ 475
Share-based compensation expense	1,766	$ 1,766
Ending Balances (in shares) at Jun. 30, 2019		104,281,794			(5,634,104)
Ending Balances at Jun. 30, 2019	2,188,189		657,730	5,193	$ (98,433)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		$ 1,623,699	657,730	5,193
Retained Earnings (Accumulated Deficit)	711,249
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,247,705	$ 1,640,771	711,249	13,323	$ (117,638)	$ (56,882)	$ (56,882)
Beginning Balances (in shares) at Dec. 31, 2019		104,281,794			(5,790,796)
Beginning Balances at Dec. 31, 2019	2,247,705
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	66,021		66,021
Other comprehensive income (loss)	23,108			23,108
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(44,856)		(44,856)
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)					397,455
Restricted stock awards, net of forfeitures	(1,196)	(9,294)			$ 8,098
Share-based compensation expense	3,733	$ 3,733
Ending Balances (in shares) at Jun. 30, 2020		104,281,794			(6,262,936)
Ending Balances at Jun. 30, 2020	2,221,019	$ 1,635,070	675,532	36,431	$ (126,014)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,179,383	$ 1,633,950	660,653	11,788	$ (127,008)
Beginning Balances (in shares) at Mar. 31, 2020		104,281,794			(6,312,836)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	37,393		37,393
Other comprehensive income (loss)	24,643			24,643
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(22,514)		(22,514)
Restricted stock awards, net of forfeitures (in shares)					49,900
Restricted stock awards, net of forfeitures	(82)	$ (1,076)			$ 994
Share-based compensation expense	2,196	$ 2,196
Ending Balances (in shares) at Jun. 30, 2020		104,281,794			(6,262,936)
Ending Balances at Jun. 30, 2020	2,221,019	$ 1,635,070	$ 675,532	$ 36,431	$ (126,014)
Retained Earnings (Accumulated Deficit)	$ 675,532

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Common Stock, Dividends, Per Share, Declared	$ 0.23	$ 0.22	$ 0.46	$ 0.44

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating activities
Net income	$ 66,021	$ 98,542
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	45,677	20,741
Depreciation and amortization	14,790	13,031
Stock-based compensation expense	3,733	4,762
Pension expense (income)	926	520
Net amortization (accretion) on investment securities	8,372	5,612
Net (gain) loss on sales of investment securities	57	215
Originations of loans held for sale	(385,371)	(138,994)
Net gains from sales of loans held for sale	(19,493)	(5,322)
Proceeds from sales of loans held for sale	374,594	128,445
Deferred income taxes	(9,752)	13,415
Amortization of operating leases	4,001	3,648
Payments for operating leases	(3,873)	(3,759)
Decrease (increase) cash surrender value of life insurance	1,098	2,074
Decrease (increase) in interest receivable	(11,611)	(2,834)
(Decrease) increase in interest payable	(3,240)	604
Decrease (increase) in other assets	(330,072)	(114,345)
(Decrease) increase in other liabilities	180,120	37,540
Net cash provided by (used in) operating activities	(66,219)	59,747
Investing activities
Proceeds from sales of securities available-for-sale	41,303	115,640
Proceeds from calls, paydowns and maturities of securities available-for-sale	401,771	247,652
Purchases of securities available-for-sale	(456,917)	(412,052)
Proceeds from calls, paydowns and maturities of securities held-to-maturity	15,664	6,457
Payments to Acquire Other Investments	18,659	11,620
Net decrease (increase) in interest-bearing deposits with other banks	18,103	(63,930)
Net decrease (increase) in loans and leases	(982,748)	(173,882)
Proceeds from disposal of other real estate owned	977	654
Purchases of premises and equipment	(9,758)	(7,805)
Net cash provided by (used in) investing activities	(990,264)	(298,886)
Financing activities
Net (decrease) increase in total deposits	1,491,186	(31,272)
Net (decrease) increase in short-term borrowings	(1,161,834)	272,630
Payments of long-term debt	90,133	25,376
Proceeds from Issuance of Subordinated Long-term Debt	150,000	0
Proceeds from (Repayments of) Other Long-term Debt	811,772	0
Cash dividends paid on common stock	(44,946)	(43,460)
Treasury stock purchase	16,686	0
Proceeds from exercise of stock options	72	90
Net cash provided by (used in) financing activities	1,139,431	172,612
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	82,948	(66,527)
Cash and due from banks at beginning of period	200,691	236,221
Cash and due from banks at end of period	283,639	169,694
Supplemental schedule for investing activities
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets, Net Of Purchase Consideration	0	519
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	0	(5)
Goodwill, Acquired During Period	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Goodwill resulting from business combinations	$ 0	$ (524)

ORGANIZATION, CONSOLIDATION AND

ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 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 half 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 $0.2 million as of June 30, 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 $12.3 million as of June 30, 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 provide 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 PD, LGD and EAD over the 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 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 a non-parametric loss curve approach embedded within a 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 quantitative 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.

RECENTLY ADOPTED AND ISSUED ACC

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS	6 Months Ended
	Jun. 30, 2020
Accounting Standards Update and Change in Accounting Principle [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 replaced the previously required 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 that 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 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 liabilities. 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. The impact of adopting ASC 326 was as follows: 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	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTSFor the three months ended June 30, 2020, there were sales of $11.4 million of AFS securities with gross realized gains of $0.1 million and gross realized losses of $0.1 million. For the six months ended June 30, 2020, there were sales of $41.3 million of AFS securities with $0.1 million gross realized gains and $0.1 million gross realized losses. For the three and six months ended June 30, 2019, there were $115.6 million sales of AFS securities with $0.7 million gross realized gains and $0.7 million gross realized 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 June 30, 2020: Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized loss Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 4 $ 0 $ 103 Securities of U.S. government agencies and corporations 0 0 0 0 116 2 0 118 Mortgage-backed securities - residential 18,560 364 0 18,924 413,981 17,630 (88) 431,523 Mortgage-backed securities - commercial 90,005 4,000 0 94,005 489,962 11,016 (6,421) 494,557 Collateralized mortgage obligations 8,123 108 0 8,231 729,540 31,197 (139) 760,598 Obligations of state and other political subdivisions 10,659 1,137 0 11,796 711,854 36,206 (66) 747,994 Asset-backed securities 0 0 0 0 380,715 2,290 (6,947) 376,058 Other securities 0 0 0 0 88,932 173 (2,643) 86,462 Total $ 127,347 $ 5,609 $ 0 $ 132,956 $ 2,815,199 $ 98,518 $ (16,304) $ 2,897,413 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 June 30, 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 Fair Amortized Fair By Contractual Maturity: Due in one year or less $ 0 $ 0 $ 4,126 $ 4,162 Due after one year through five years 0 0 55,428 56,534 Due after five years through ten years 4,840 5,720 153,966 156,133 Due after ten years 5,819 6,076 587,481 617,848 Mortgage-backed securities - residential 18,560 18,924 413,981 431,523 Mortgage-backed securities - commercial 90,005 94,005 489,962 494,557 Collateralized mortgage obligations 8,123 8,231 729,540 760,598 Asset-backed securities 0 0 380,715 376,058 Total $ 127,347 $ 132,956 $ 2,815,199 $ 2,897,413 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 June 30, 2020 or December 31, 2019. As of June 30, 2020, the Company's investment securities portfolio consisted of 1,290 securities, of which 133 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 June 30, 2020. Therefore, the Company did not record an allowance for credit losses for these securities as of June 30, 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: June 30, 2020 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized 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 16,202 (88) 0 0 16,202 (88) Mortgage-backed securities - commercial 131,442 (2,627) 32,987 (3,794) 164,429 (6,421) Collateralized mortgage obligations 43,648 (139) 1 0 43,649 (139) Obligations of state and other political subdivisions 37,979 (66) 0 0 37,979 (66) Asset-backed securities 190,047 (4,702) 65,165 (2,245) 255,212 (6,947) Other securities 58,500 (2,126) 4,303 (517) 62,803 (2,643) Total $ 477,818 $ (9,748) $ 102,456 $ (6,556) $ 580,274 $ (16,304) 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	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
LOANS AND LEASES	LOANS AND LEASES First Financial offers clients a variety of commercial and consumer loan and lease products with diverse 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. In accordance with the CARES Act, First Financial participated in offering PPP loans to its customers. These loans provide a direct incentive for small businesses to keep their workers on the payroll and to maintain their operations. PPP loans are eligible to be forgiven provided certain conditions are met. As of June 30, 2020, First Financial had $885.3 million in PPP loans, net of unearned fees of $27.6 million. 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 June 30, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 1,150,804 $ 529,061 $ 439,614 $ 272,402 $ 165,821 $ 171,232 $ 2,728,934 $ 466,791 $ 3,195,725 Special mention 7,317 6,963 10,714 14,726 4,728 5,513 49,961 19,083 69,044 Substandard 3,587 1,574 10,668 25,110 7,638 1,970 50,547 7,058 57,605 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 1,161,708 $ 537,598 $ 460,996 $ 312,238 $ 178,187 $ 178,715 $ 2,829,442 $ 492,932 $ 3,322,374 Lease financing Pass $ 7,803 $ 31,227 $ 14,775 $ 10,114 $ 7,097 $ 6,079 $ 77,095 $ 0 $ 77,095 Special mention 345 0 0 11 0 0 356 0 356 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Substandard 13 0 1,422 848 353 0 2,636 0 2,636 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 8,161 $ 31,227 $ 16,197 $ 10,973 $ 7,450 $ 6,079 $ 80,087 $ 0 $ 80,087 Construction real estate Pass $ 24,877 $ 165,278 $ 227,147 $ 44,944 $ 24,074 $ 1,524 $ 487,844 $ 17,616 $ 505,460 Special mention 0 625 0 0 0 0 625 0 625 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 24,877 $ 165,903 $ 227,147 $ 44,944 $ 24,074 $ 1,524 $ 488,469 $ 17,616 $ 506,085 Commercial real estate - investor Pass $ 256,719 $ 1,084,317 $ 455,838 $ 493,692 $ 367,148 $ 462,449 $ 3,120,163 $ 37,023 $ 3,157,186 Special mention 959 57 0 18,637 17,948 23,819 61,420 0 61,420 Substandard 6,250 4,334 18,074 722 95 2,538 32,013 0 32,013 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 263,928 $ 1,088,708 $ 473,912 $ 513,051 $ 385,191 $ 488,806 $ 3,213,596 $ 37,023 $ 3,250,619 Commercial real estate - owner Pass $ 94,724 $ 176,419 $ 175,531 $ 151,011 $ 154,311 $ 256,525 $ 1,008,521 $ 39,180 $ 1,047,701 Special mention 464 1,890 3,158 4,667 3,937 16,833 30,949 265 31,214 Substandard 513 1,580 3,290 4,530 1,499 2,756 14,168 0 14,168 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 95,701 $ 179,889 $ 181,979 $ 160,208 $ 159,747 $ 276,114 $ 1,053,638 $ 39,445 $ 1,093,083 Residential real estate Performing $ 140,736 $ 292,781 $ 147,602 $ 85,084 $ 75,577 $ 295,235 $ 1,037,015 $ 0 $ 1,037,015 Nonperforming 100 309 65 853 467 4,936 6,730 0 6,730 Total $ 140,836 $ 293,090 $ 147,667 $ 85,937 $ 76,044 $ 300,171 $ 1,043,745 $ 0 $ 1,043,745 Home equity Performing $ 30,522 $ 24,380 $ 21,470 $ 13,577 $ 12,289 $ 52,983 $ 155,221 $ 604,913 $ 760,134 Nonperforming 0 0 58 39 0 259 356 3,681 4,037 Total $ 30,522 $ 24,380 $ 21,528 $ 13,616 $ 12,289 $ 53,242 $ 155,577 $ 608,594 $ 764,171 Installment Performing $ 13,836 $ 20,313 $ 14,889 $ 11,993 $ 3,333 $ 4,492 $ 68,856 $ 10,137 $ 78,993 Nonperforming 10 50 18 26 12 41 157 0 157 Total $ 13,846 $ 20,363 $ 14,907 $ 12,019 $ 3,345 $ 4,533 $ 69,013 $ 10,137 $ 79,150 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 42,002 $ 42,002 Nonperforming 0 0 0 0 0 0 0 395 395 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 42,397 $ 42,397 Grand Total $ 1,739,579 $ 2,341,158 $ 1,544,333 $ 1,152,986 $ 846,327 $ 1,309,184 $ 8,933,567 $ 1,248,144 $ 10,181,711 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 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 June 30, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 474 $ 194 $ 13,573 $ 14,241 $ 3,308,133 $ 3,322,374 $ 0 Lease financing 0 0 0 0 80,087 80,087 0 Construction real estate 0 0 0 0 506,085 506,085 0 Commercial real estate-investor 119 13,790 5,660 19,569 3,231,050 3,250,619 0 Commercial real estate-owner 1,663 110 1,853 3,626 1,089,457 1,093,083 0 Residential real estate 1,790 1,421 3,520 6,731 1,037,014 1,043,745 0 Home equity 596 969 2,471 4,036 760,135 764,171 0 Installment 46 40 69 155 78,995 79,150 0 Credit card 191 79 125 395 42,002 42,397 124 Total $ 4,879 $ 16,603 $ 27,271 $ 48,753 $ 10,132,958 $ 10,181,711 $ 124 As of December 31, 2019 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Subtotal Purchased 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 Coronavirus Aid, Relief, and Economic Security (CARES) Act, performing loans that demonstrated limited signs of credit deterioration, but were modified to provide borrowers relief over a period not exceeding 180 days during the COVID-19 pandemic were not considered to be TDR as of June 30, 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 175 TDRs totaling $41.0 million at June 30, 2020, including $8.4 million on accrual status and $32.7 million classified as nonaccrual. First Financial had $0.2 million of commitments outstanding to lend additional funds to borrowers whose loan terms have been modified through TDRs, and the ACL included reserves of $4.8 million related to TDRs at June 30, 2020. Additionally, as of June 30, 2020, $5.2 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 and six months ended June 30, 2020 and 2019: Three months ended June 30, 2020 June 30, 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 5 $ 2,121 $ 2,121 1 $ 14,889 $ 14,889 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 1 42 42 Residential real estate 4 439 416 12 2,008 1,713 Home equity 2 40 40 11 306 277 Installment 0 0 0 0 0 0 Total 11 $ 2,600 $ 2,577 25 $ 17,245 $ 16,921 Six months ended June 30, 2020 June 30, 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 7 $ 13,504 $ 13,504 6 $ 22,527 $ 22,550 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 7 1,365 1,274 Residential real estate 18 1,568 1,489 17 2,466 2,171 Home equity 6 226 226 12 323 294 Installment 1 26 15 0 0 0 Total 32 $ 15,324 $ 15,234 42 $ 26,681 $ 26,289 For TDRs identified during the three and six months ended June 30, 2020, there were $0.7 million and $1.1 million, respectively, of chargeoffs for the portion of TDRs determined to be uncollectible. For TDRs identified during the three and six months ended June 30, 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 six months ended June 30, 2020 and 2019: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Extended maturities $ 0 $ 0 $ 0 $ 2,877 Adjusted interest rates 0 0 0 5,284 Combination of rate and maturity changes 0 0 0 508 Forbearance 2,175 15,078 3,183 15,635 Other (1) 402 1,843 12,051 1,985 Total $ 2,577 $ 16,921 $ 15,234 $ 26,289 (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 each of the three and six month periods ended June 30, 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 June 30, 2019, 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 six months ended June 30, 2019, there were two TDR relationships for $6.8 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 less than 180 days past due and 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 June 30, 2020, the Company modified 1,950 commercial loans with balances of $2.1 billion and 1,151 consumer loans with balances of $126.2 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: June 30, 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 $ 21,466 $ 12,440 $ 33,906 $ 24,346 Lease financing 0 1,353 1,353 223 Construction real estate 0 0 0 0 Commercial real estate 8,473 5,529 14,002 7,295 Residential real estate 256 12,557 12,813 10,892 Home equity 0 5,604 5,604 5,242 Installment 0 201 201 167 Total nonaccrual loans $ 30,195 $ 37,684 $ 67,879 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $32.7 million and $18.5 million as of June 30, 2020 and December 31, 2019, respectively. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,327 $ 1,467 $ 2,633 $ 3,080 Interest included in income Nonaccrual loans 370 192 537 527 Troubled debt restructurings 68 269 303 505 Total interest included in income 438 461 840 1,032 Net impact on interest income $ 889 $ 1,006 $ 1,793 $ 2,048 First Financial individually reviews all nonperforming loan relationships 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 and six months ended June 30, 2019 were as follows: Three months ended Six months ended June 30, 2019 June 30, 2019 (Dollars in thousands) Average Interest Average Interest Loans with no related allowance recorded Commercial & industrial $ 34,553 $ 212 $ 35,267 $ 491 Lease financing 298 0 206 0 Construction real estate 7 0 8 0 Commercial real estate 20,731 98 21,658 201 Residential real estate 15,787 69 16,290 155 Home equity 5,735 28 5,940 66 Installment 185 1 181 2 Total 77,296 408 79,550 915 Loans with an allowance recorded Commercial & industrial 5,851 43 4,214 86 Lease financing 0 0 0 0 Construction real estate 0 0 0 0 Commercial real estate 1,707 4 1,641 23 Residential real estate 670 6 547 8 Home equity 0 0 0 0 Installment 0 0 0 0 Total 8,228 53 6,402 117 Total Commercial & industrial 40,404 255 39,481 577 Lease financing 298 0 206 0 Construction real estate 7 0 8 0 Commercial real estate 22,438 102 23,299 224 Residential real estate 16,457 75 16,837 163 Home equity 5,735 28 5,940 66 Installment 185 1 181 2 Total $ 85,524 $ 461 $ 85,952 $ 1,032 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. June 30, 2020 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 10,711 $ 0 $ 12,875 $ 0 $ 23,586 Commercial real estate-investor 0 4,267 4,206 0 8,473 Commercial real estate-owner 0 0 0 0 0 Residential real estate 0 0 0 1,252 1,252 Total $ 10,711 $ 4,267 $ 17,081 $ 1,252 $ 33,311 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 six 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 Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 1,467 $ 1,665 $ 2,033 $ 1,401 Additions Commercial & industrial 76 136 323 136 Residential real estate 0 768 146 1,272 Total additions 76 904 469 1,408 Disposals Commercial & industrial (38) (248) (217) (270) Residential real estate (39) (223) (760) (384) Total disposals (77) (471) (977) (654) Valuation adjustment Commercial & industrial 470 (55) 470 (55) Residential real estate (64) (622) (123) (679) Total valuation adjustment 406 (677) 347 (734) Balance at end of period $ 1,872 $ 1,421 $ 1,872 $ 1,421

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 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 $39.0 million as of June 30, 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 residential 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, delinquency status and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. For the three and six months ended June 30, 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 June 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 ACL model. Changes in the allowance by loan category were as follows: Three months ended June 30, 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 $ 45,410 $ 1,494 $ 13,511 $ 53,154 $ 11,284 $ 14,827 $ 1,238 $ 2,967 $ 143,885 Provision for credit losses 6,018 (63) 1,832 10,799 (648) (319) (32) 272 17,859 Gross charge-offs (1,282) 0 0 (2,037) (148) (428) (7) (234) (4,136) Recoveries 275 0 14 424 93 156 27 64 1,053 Total net charge-offs (1,007) 0 14 (1,613) (55) (272) 20 (170) (3,083) Ending allowance for credit losses $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Three months ended June 30, 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 $ 19,926 $ 1,373 $ 2,793 $ 20,400 $ 5,043 $ 5,250 $ 380 $ 1,557 $ 56,722 Provision for credit losses 6,242 20 121 (211) 14 174 32 266 6,658 Loans charged off (1,873) 0 0 (86) (150) (689) (78) (289) (3,165) Recoveries 291 0 5 254 101 572 61 50 1,334 Total net charge-offs (1,582) 0 5 168 (49) (117) (17) (239) (1,831) Ending allowance for credit losses $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 Six months ended June 30, 2020 (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: Beginning balance, prior to adoption of ASC 326 $ 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 22,034 342 1,383 16,026 (90) 1,219 43 782 41,739 Loans charged off (2,373) 0 0 (2,041) (263) (695) (68) (545) (5,985) Recoveries 2,275 0 14 658 145 495 58 107 3,752 Total net charge-offs (98) 0 14 (1,383) (118) (200) (10) (438) (2,233) Ending allowance for credit losses $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Six months ended June 30, 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 19,510 363 (562) 282 139 359 51 599 20,741 Loans charged off (14,201) (100) 0 (1,300) (232) (1,157) (127) (630) (17,747) Recoveries 531 0 68 327 137 757 109 84 2,013 Total net charge-offs (13,670) (100) 68 (973) (95) (400) (18) (546) (15,734) Ending allowance for credit losses $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 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.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2020 and June 30, 2019 were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 937,771 $ 879,727 $ 937,771 $ 880,251 Goodwill resulting from business combinations 0 0 0 (524) Balance at end of period $ 937,771 $ 879,727 $ 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 June 30, 2020. First Financial does not believe as of June 30, 2020 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 half of 2020, but will continue to monitor the status of its goodwill and intangible assets 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 7.5 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 June 30, 2020 and 2019 were $2.8 million and $2.0 million, respectively. Amortization expense recognized on intangible assets for the six months ended June 30, 2020 and 2019 was $5.6 million and $4.1 million, respectively. The gross carrying amount and accumulated amortization of other intangible assets at June 30, 2020 and December 31, 2019 were as follows: (Dollars in thousands) June 30, 2020 December 31, 2019 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 51,031 $ (24,337) $ 51,031 $ (21,149) Customer list 39,420 (2,986) 39,420 (1,195) Other 10,093 (2,896) 10,093 (1,999) Total $ 100,544 $ (30,219) $ 100,544 $ (24,343)

LEASES

LEASES	6 Months Ended
	Jun. 30, 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 or 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 Sheets and was $69.1 million and $58.6 million at June 30, 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 $76.7 million and $64.3 million lease liability in Accrued interest and other liabilities on the Consolidated Balance Sheet at June 30, 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 Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Operating lease cost $ 1,981 $ 1,822 $ 4,001 $ 3,648 Short-term lease cost 40 0 81 1 Variable lease cost 626 633 1,267 1,230 Total operating lease cost $ 2,647 $ 2,455 $ 5,349 $ 4,879 Future minimum commitments due under these lease agreements as of June 30, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining six months) $ 3,593 2021 7,247 2022 7,381 2023 7,444 2024 7,127 Thereafter 64,734 Total lease payments 97,526 Less imputed interest 20,869 Total $ 76,657 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: June 30, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.3 years 15.6 years Weighted-average discount rate 3.10 % 3.43 % Supplemental cash information at June 30, 2020 and 2019 related to leases was as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,585 $ 1,936 $ 3,873 $ 3,759 ROU assets obtained in exchange for lease obligations Operating leases 798 4,689 9,659 64,938

BORROWINGS

BORROWINGS	6 Months Ended
	Jun. 30, 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 $ 26,430 Collateralized mortgage obligations 80,917 Total $ 107,347 Securities sold under agreements to repurchase were secured by securities with a carrying amount of $107.0 million and $90.2 million as of June 30, 2020 and December 31, 2019, respectively. First Financial had $47.0 million federal funds purchased at June 30, 2020 and $165.2 million as of December 31, 2019. The Company had no short-term borrowings with the FHLB at June 30, 2020 and had $1.2 billion at 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 June 30, 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 June 30, 2020 and December 31, 2019. First Financial had $1.3 billion and $414.4 million of long-term debt as of June 30, 2020 and December 31, 2019, respectively, which included FRB borrowings, 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: June 30, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FRB borrowings $ 811,772 0.35 % $ 0 N/A FHLB borrowings 153,117 1.75 % 242,428 1.94 % Subordinated notes 321,176 4.88 % 170,967 4.97 % Unamortized debt issuance costs (2,962) N/A (1,007) N/A Lease liability 1,889 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 1,285,767 1.65 % $ 414,376 3.20 % During the second quarter of 2020 First Financial participated in the PPPLF, which is a program created by the Federal Reserve to extend credit to eligible financial institutions that originate PPP loans. The bank had outstanding PPPLF advances of $811.8 million as of June 30, 2020, with an average interest rate of 35 basis points. These borrowings are secured by pledged PPP loans and prepay in conjunction with reductions in the principal balances of those loans. 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. In 2015, First Financial issued $120.0 million of subordinated notes, which have a fixed interest rate of 5.125% payable semiannually and mature 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.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 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 June 30, 2020 Total other comprehensive income (loss) Total accumulated other (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 $ 30,977 $ 2 $ 30,975 $ (6,685) $ 24,290 $ 39,401 $ 24,290 $ 63,691 Retirement obligation 0 (457) 457 (104) 353 (27,613) 353 (27,260) Total $ 30,977 $ (455) $ 31,432 $ (6,789) $ 24,643 $ 11,788 $ 24,643 $ 36,431 Three months ended June 30, 2019 Total other comprehensive income (loss) Total accumulated other (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 $ 31,144 $ (37) $ 31,181 $ (6,671) $ 24,510 $ 12,810 $ 24,510 $ 37,320 Unrealized gain (loss) on derivatives 94 0 94 (22) 72 (145) 72 (73) Retirement obligation 0 (320) 320 (74) 246 (32,300) 246 (32,054) Total $ 31,238 $ (357) $ 31,595 $ (6,767) $ 24,828 $ (19,635) $ 24,828 $ 5,193 Six months ended June 30, 2020 Total other comprehensive income (loss) Total accumulated (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 $ 28,543 $ (57) $ 28,600 $ (6,173) $ 22,427 $ 41,264 $ 22,427 $ 63,691 Retirement obligation 0 (882) 882 (201) 681 (27,941) 681 (27,260) Total $ 28,543 $ (939) $ 29,482 $ (6,374) $ 23,108 $ 13,323 $ 23,108 $ 36,431 Six months ended June 30, 2019 Total other comprehensive income (loss) Total accumulated (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 $ 60,869 $ (215) $ 61,084 $ (13,069) $ 48,015 $ (11,601) $ 48,015 $ 906 $ 37,320 Unrealized gain (loss) on derivatives 187 0 187 (43) 144 (217) 144 0 (73) Retirement obligation 0 (695) 695 (159) 536 (32,590) 536 0 (32,054) Total $ 61,056 $ (910) $ 61,966 $ (13,271) $ 48,695 $ (44,408) $ 48,695 $ 906 $ 5,193 The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and six month periods ended June 30, 2020 and 2019, respectively: Amount reclassified from Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ 2 $ (37) $ (57) $ (215) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 102 106 202 206 Other noninterest expense Recognized net actuarial loss (1) (559) (426) (1,084) (901) Other noninterest expense Defined benefit pension plan total (457) (320) (882) (695) Total reclassifications for the period, before tax $ (455) $ (357) $ (939) $ (910) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	6 Months Ended
	Jun. 30, 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 June 30, 2020, for the interest rate derivatives, the Company had a total counterparty notional amount outstanding of $2.2 billion, spread among nineteen counterparties, with an estimated fair value of $217.3 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 Company 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 June 30, 2020, the Company had total counterparty notional amount outstanding of $2.0 billion spread among six counterparties, with an estimated fair value of $4.9 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: June 30, 2020 December 31, 2019 Estimated fair value Estimated fair value (Dollars in thousands) Balance sheet classification Notional Gain Loss Notional Gain Loss Client derivatives - instruments associated with loans Matched interest rate swaps with borrower Accrued interest and other assets $ 2,201,284 $ 219,123 $ (6) $ 1,923,375 $ 70,799 $ (2,636) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,201,284 6 (219,404) 1,923,375 2,636 (70,808) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 1,973,052 40,586 (35,709) 1,869,934 28,739 (10,433) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 1,973,052 35,709 (40,586) 1,869,934 10,433 (28,739) Total $ 8,348,672 $ 295,424 $ (295,705) $ 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: June 30, 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 $ 219,410 $ (444,174) $ (224,764) $ 73,444 $ (147,193) $ (73,749) Foreign exchange contracts with counterparty 76,295 (76,866) (571) 39,172 (41,202) (2,030) Total $ 295,705 $ (521,040) $ (225,335) $ 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 June 30, 2020: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,201,284 5.4 $ 219,117 Pay fixed, matched interest rate swaps with counterparty 2,201,284 5.4 (219,398) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 1,973,052 0.5 4,877 Foreign exchange contracts-receive USD $ 1,973,052 0.5 (4,877) Total client derivatives $ 8,348,672 3.1 $ (281) 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 $226.6 million as of June 30, 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 June 30, 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 June 30, 2020, the notional amount of the IRLCs was $157.7 million and the notional amount of forward commitments was $132.7 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 unrealized loss on these agreements was $0.7 million and $0.9 million at June 30, 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	6 Months Ended
	Jun. 30, 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 $16.7 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of June 30, 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 $3.4 billion at June 30, 2020 and $3.3 billion at December 31, 2019. As of June 30, 2020, loan commitments with a fixed interest rate totaled $142.8 million while commitments with variable interest rates totaled $3.3 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 June 30, 2020 and December 31, 2019 and have maturities ranging from less than one year to 30.8 years for June 30, 2020 and less than one year to 31.6 years for December 31, 2019. The following table presents by type First Financial's active loan balances and related obligations to extend credit as of June 30, 2020. (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,262,292 $ 3,322,374 Lease financing 0 80,087 Construction real estate 433,673 506,085 Commercial real estate-investor 135,504 3,250,619 Commercial real estate-owner 45,973 1,093,083 Residential real estate 32,773 1,043,745 Home equity 743,390 764,171 Installment 19,216 79,150 Credit card 193,729 42,397 Total $ 2,866,550 $ 10,181,711 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 $35.9 million and $33.4 million at June 30, 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 indirect federal subsidies 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 $34.1 million and $38.5 million as of June 30, 2020 and December 31, 2019, respectively. The Company recognized tax credits of $1.8 million and $1.6 million for the three months ended June 30, 2020 and 2019, respectively. First Financial recognized tax credits of $3.7 million and $3.2 million for the six months ended June 30, 2020 and 2019, respectively. The Company recognized amortization expense, which was included in income tax expense, of $2.0 million and $2.1 million for the three months ended June 30, 2020 and 2019, respectively, and $4.1 million and $3.8 million for the six months ended June 30, 2020 and 2019, respectively. First Financial had no affordable housing contingent commitments as of June 30, 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 $3.7 million at June 30, 2020 and $3.1 million at December 31, 2019. The maximum exposure to loss related to these investments was $6.7 million at June 30, 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 each of the three months ended June 30, 2020 and June 30, 2019. Investments in historic tax credits resulted in $0.2 million of tax credits for the six months ended June 30, 2020 and $0.1 million for the six months ended June 30, 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

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the second quarter 2020, income tax expense was $8.0 million, resulting in an effective tax rate of 17.6% compared with income tax expense of $13.2 million and an effective tax rate of 20.0% for the comparable period in 2019. For the first six months of 2020, income tax expense was $13.9 million, resulting in an effective tax rate of 17.4% compared with income tax expense of $23.1 million and an effective tax rate of 19.0% for the comparable period in 2019. The decrease in the effective tax rate is primarily due to lower pre-tax income in the first half 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 June 30, 2020 and December 31, 2019, First Financial had $1.9 million and $2.4 million, respectively, 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 Company recognized $0.1 million of benefit related to the resolution of uncertain tax positions in the second quarter of 2020. 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 June 30, 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 2012. Tax years 2012 through 2019 remain open to state and local examination in various jurisdictions.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	6 Months Ended
	Jun. 30, 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 six months ended June 30, 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 Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 1,926 $ 1,545 $ 3,776 $ 3,295 Interest cost 607 689 1,207 1,389 Expected return on assets (2,464) (2,409) (4,939) (4,859) Amortization of prior service cost (102) (106) (202) (206) Net actuarial loss 559 426 1,084 901 Net periodic benefit cost (income) $ 526 $ 145 $ 926 $ 520

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2020
Revenue Recognition [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The majority of the Company’s revenues come from sources that are outside of the scope of ASU 2014-09, Revenue from Contracts with Customers. Income sources that are outside of this standard include income earned on loans, leases, securities, derivatives and foreign exchange The Company's services that fall within the scope of ASU 2014-09 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 second quarter of 2020 was $5.6 million, which was partially offset by $2.8 million of expenses within Noninterest income. Gross interchange income for the second quarter of 2019 was $6.7 million, which was partially offset by $2.1 million of expenses. Gross interchange income for the first six months of 2020 was $11.3 million, which was partially offset by $5.8 million of expenses within Noninterest income. Gross interchange income for the first six months of 2019 was $15.2 million, which was partially offset by $5.0 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	6 Months Ended
	Jun. 30, 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 Six months ended June 30, June 30, (Dollars in thousands, except per share data) 2020 2019 2020 2019 Numerator Net income available to common shareholders $ 37,393 $ 52,703 $ 66,021 $ 98,542 Denominator Weighted average shares outstanding for basic earnings per common share 97,220,748 98,083,799 97,478,719 98,005,379 Effect of dilutive securities Employee stock awards 767,852 564,585 693,689 537,568 Adjusted weighted average shares for diluted earnings per common share 97,988,600 98,648,384 98,172,408 98,542,947 Earnings per share available to common shareholders Basic $ 0.38 $ 0.54 $ 0.68 $ 1.01 Diluted $ 0.38 $ 0.53 $ 0.67 $ 1.00

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	6 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURESThe 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 June 30, 2020 Financial assets Cash and short-term investments $ 322,484 $ 322,484 $ 322,484 $ 0 $ 0 Investment securities held-to-maturity 127,347 132,956 0 132,956 0 Other investments 132,366 N/A N/A N/A N/A Loans held for sale 43,950 43,950 0 43,950 0 Loans and leases 10,023,050 10,038,565 0 0 10,038,565 Accrued interest receivable 51,600 51,600 0 12,578 39,022 Financial liabilities Deposits 11,701,415 11,714,041 0 11,714,041 0 Short-term borrowings 154,347 154,347 154,347 0 0 Long-term debt 1,285,767 1,280,963 0 1,280,963 0 Accrued interest payable 10,432 10,432 120 10,312 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 June 30, 2020 Assets Investment securities available-for-sale $ 104 $ 2,855,732 $ 41,577 $ 2,897,413 Interest rate derivative contracts 0 219,291 0 219,291 Foreign exchange derivative contracts 0 76,295 0 76,295 Total $ 104 $ 3,151,318 $ 41,577 $ 3,192,999 Liabilities Interest rate derivative contracts $ 0 $ 220,323 $ 0 $ 220,323 Foreign exchange derivative contracts 0 76,295 0 76,295 Total $ 0 $ 296,618 $ 0 $ 296,618 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities 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 June 30, 2020 and June 30, 2019. Three months ended Six months ended June 30, June 30, (dollars in thousands) 2020 2019 2020 2019 Beginning balance $ 44,250 $ 13,355 $ 9,190 $ 14,715 Accretion (amortization) 3 (569) 19 (562) Increase (decrease) in fair value (8) 12 (38) 33 Settlements (2,668) 0 32,406 (1,388) Ending balance $ 41,577 $ 12,798 $ 41,577 $ 12,798 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 June 30, 2020 Assets Impaired loans $ 0 $ 0 $ 28,859 OREO 0 0 489 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	6 Months Ended
	Jun. 30, 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2020
Lessee, Leases [Policy Text Block]	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 or office space.
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 Coronavirus Aid, Relief, and Economic Security (CARES) Act, performing loans that demonstrated limited signs of credit deterioration, but were modified to provide borrowers relief over a period not exceeding 180 days during the COVID-19 pandemic were not considered to be TDR as of June 30, 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.
Impaired Financing Receivable, Policy	Loans classified as nonaccrual and loans modified as TDRs are considered nonperforming for 2020 and impaired as of December 31, 2019.First Financial individually reviews all nonperforming loan relationships 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.
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 provide 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 PD, LGD and EAD over the 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 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 a non-parametric loss curve approach embedded within a 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 quantitative 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 $39.0 million as of June 30, 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 7.5 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. 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 $16.7 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of June 30, 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.
Economic Impact Policy	COVID-19. In the first half 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.
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)	6 Months Ended
	Jun. 30, 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 half 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 $0.2 million as of June 30, 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 $12.3 million as of June 30, 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 provide 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 PD, LGD and EAD over the 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 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 a non-parametric loss curve approach embedded within a 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 quantitative 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.
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 $0.2 million as of June 30, 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 $12.3 million as of June 30, 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 provide 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 PD, LGD and EAD over the 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 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 a non-parametric loss curve approach embedded within a 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 quantitative 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 $39.0 million as of June 30, 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. 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 $16.7 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of June 30, 2020.

Income Taxes (Policies)

Income Taxes (Policies)	6 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
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.

RECENTLY ADOPTED AND ISSUED A_2

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Tables)	6 Months Ended
	Jun. 30, 2020
Accounting Standards Update and Change in Accounting Principle [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)	6 Months Ended
	Jun. 30, 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 June 30, 2020: Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized loss Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 99 $ 4 $ 0 $ 103 Securities of U.S. government agencies and corporations 0 0 0 0 116 2 0 118 Mortgage-backed securities - residential 18,560 364 0 18,924 413,981 17,630 (88) 431,523 Mortgage-backed securities - commercial 90,005 4,000 0 94,005 489,962 11,016 (6,421) 494,557 Collateralized mortgage obligations 8,123 108 0 8,231 729,540 31,197 (139) 760,598 Obligations of state and other political subdivisions 10,659 1,137 0 11,796 711,854 36,206 (66) 747,994 Asset-backed securities 0 0 0 0 380,715 2,290 (6,947) 376,058 Other securities 0 0 0 0 88,932 173 (2,643) 86,462 Total $ 127,347 $ 5,609 $ 0 $ 132,956 $ 2,815,199 $ 98,518 $ (16,304) $ 2,897,413 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 June 30, 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 Fair Amortized Fair By Contractual Maturity: Due in one year or less $ 0 $ 0 $ 4,126 $ 4,162 Due after one year through five years 0 0 55,428 56,534 Due after five years through ten years 4,840 5,720 153,966 156,133 Due after ten years 5,819 6,076 587,481 617,848 Mortgage-backed securities - residential 18,560 18,924 413,981 431,523 Mortgage-backed securities - commercial 90,005 94,005 489,962 494,557 Collateralized mortgage obligations 8,123 8,231 729,540 760,598 Asset-backed securities 0 0 380,715 376,058 Total $ 127,347 $ 132,956 $ 2,815,199 $ 2,897,413
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: June 30, 2020 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized 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 16,202 (88) 0 0 16,202 (88) Mortgage-backed securities - commercial 131,442 (2,627) 32,987 (3,794) 164,429 (6,421) Collateralized mortgage obligations 43,648 (139) 1 0 43,649 (139) Obligations of state and other political subdivisions 37,979 (66) 0 0 37,979 (66) Asset-backed securities 190,047 (4,702) 65,165 (2,245) 255,212 (6,947) Other securities 58,500 (2,126) 4,303 (517) 62,803 (2,643) Total $ 477,818 $ (9,748) $ 102,456 $ (6,556) $ 580,274 $ (16,304) 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)	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
Commercial and Consumer Credit Exposure by Risk Attribute	The following table sets forth the Company's loan portfolio at June 30, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 1,150,804 $ 529,061 $ 439,614 $ 272,402 $ 165,821 $ 171,232 $ 2,728,934 $ 466,791 $ 3,195,725 Special mention 7,317 6,963 10,714 14,726 4,728 5,513 49,961 19,083 69,044 Substandard 3,587 1,574 10,668 25,110 7,638 1,970 50,547 7,058 57,605 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 1,161,708 $ 537,598 $ 460,996 $ 312,238 $ 178,187 $ 178,715 $ 2,829,442 $ 492,932 $ 3,322,374 Lease financing Pass $ 7,803 $ 31,227 $ 14,775 $ 10,114 $ 7,097 $ 6,079 $ 77,095 $ 0 $ 77,095 Special mention 345 0 0 11 0 0 356 0 356 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Substandard 13 0 1,422 848 353 0 2,636 0 2,636 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 8,161 $ 31,227 $ 16,197 $ 10,973 $ 7,450 $ 6,079 $ 80,087 $ 0 $ 80,087 Construction real estate Pass $ 24,877 $ 165,278 $ 227,147 $ 44,944 $ 24,074 $ 1,524 $ 487,844 $ 17,616 $ 505,460 Special mention 0 625 0 0 0 0 625 0 625 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 24,877 $ 165,903 $ 227,147 $ 44,944 $ 24,074 $ 1,524 $ 488,469 $ 17,616 $ 506,085 Commercial real estate - investor Pass $ 256,719 $ 1,084,317 $ 455,838 $ 493,692 $ 367,148 $ 462,449 $ 3,120,163 $ 37,023 $ 3,157,186 Special mention 959 57 0 18,637 17,948 23,819 61,420 0 61,420 Substandard 6,250 4,334 18,074 722 95 2,538 32,013 0 32,013 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 263,928 $ 1,088,708 $ 473,912 $ 513,051 $ 385,191 $ 488,806 $ 3,213,596 $ 37,023 $ 3,250,619 Commercial real estate - owner Pass $ 94,724 $ 176,419 $ 175,531 $ 151,011 $ 154,311 $ 256,525 $ 1,008,521 $ 39,180 $ 1,047,701 Special mention 464 1,890 3,158 4,667 3,937 16,833 30,949 265 31,214 Substandard 513 1,580 3,290 4,530 1,499 2,756 14,168 0 14,168 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 95,701 $ 179,889 $ 181,979 $ 160,208 $ 159,747 $ 276,114 $ 1,053,638 $ 39,445 $ 1,093,083 Residential real estate Performing $ 140,736 $ 292,781 $ 147,602 $ 85,084 $ 75,577 $ 295,235 $ 1,037,015 $ 0 $ 1,037,015 Nonperforming 100 309 65 853 467 4,936 6,730 0 6,730 Total $ 140,836 $ 293,090 $ 147,667 $ 85,937 $ 76,044 $ 300,171 $ 1,043,745 $ 0 $ 1,043,745 Home equity Performing $ 30,522 $ 24,380 $ 21,470 $ 13,577 $ 12,289 $ 52,983 $ 155,221 $ 604,913 $ 760,134 Nonperforming 0 0 58 39 0 259 356 3,681 4,037 Total $ 30,522 $ 24,380 $ 21,528 $ 13,616 $ 12,289 $ 53,242 $ 155,577 $ 608,594 $ 764,171 Installment Performing $ 13,836 $ 20,313 $ 14,889 $ 11,993 $ 3,333 $ 4,492 $ 68,856 $ 10,137 $ 78,993 Nonperforming 10 50 18 26 12 41 157 0 157 Total $ 13,846 $ 20,363 $ 14,907 $ 12,019 $ 3,345 $ 4,533 $ 69,013 $ 10,137 $ 79,150 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 42,002 $ 42,002 Nonperforming 0 0 0 0 0 0 0 395 395 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 42,397 $ 42,397 Grand Total $ 1,739,579 $ 2,341,158 $ 1,544,333 $ 1,152,986 $ 846,327 $ 1,309,184 $ 8,933,567 $ 1,248,144 $ 10,181,711 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 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 June 30, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 474 $ 194 $ 13,573 $ 14,241 $ 3,308,133 $ 3,322,374 $ 0 Lease financing 0 0 0 0 80,087 80,087 0 Construction real estate 0 0 0 0 506,085 506,085 0 Commercial real estate-investor 119 13,790 5,660 19,569 3,231,050 3,250,619 0 Commercial real estate-owner 1,663 110 1,853 3,626 1,089,457 1,093,083 0 Residential real estate 1,790 1,421 3,520 6,731 1,037,014 1,043,745 0 Home equity 596 969 2,471 4,036 760,135 764,171 0 Installment 46 40 69 155 78,995 79,150 0 Credit card 191 79 125 395 42,002 42,397 124 Total $ 4,879 $ 16,603 $ 27,271 $ 48,753 $ 10,132,958 $ 10,181,711 $ 124 As of December 31, 2019 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Subtotal Purchased 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 and six months ended June 30, 2020 and 2019: Three months ended June 30, 2020 June 30, 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 5 $ 2,121 $ 2,121 1 $ 14,889 $ 14,889 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 1 42 42 Residential real estate 4 439 416 12 2,008 1,713 Home equity 2 40 40 11 306 277 Installment 0 0 0 0 0 0 Total 11 $ 2,600 $ 2,577 25 $ 17,245 $ 16,921 Six months ended June 30, 2020 June 30, 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 7 $ 13,504 $ 13,504 6 $ 22,527 $ 22,550 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 7 1,365 1,274 Residential real estate 18 1,568 1,489 17 2,466 2,171 Home equity 6 226 226 12 323 294 Installment 1 26 15 0 0 0 Total 32 $ 15,324 $ 15,234 42 $ 26,681 $ 26,289
Loans Restructured, Modifications	The following table provides information on how TDRs were modified during the six months ended June 30, 2020 and 2019: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Extended maturities $ 0 $ 0 $ 0 $ 2,877 Adjusted interest rates 0 0 0 5,284 Combination of rate and maturity changes 0 0 0 508 Forbearance 2,175 15,078 3,183 15,635 Other (1) 402 1,843 12,051 1,985 Total $ 2,577 $ 16,921 $ 15,234 $ 26,289 (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: June 30, 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 $ 21,466 $ 12,440 $ 33,906 $ 24,346 Lease financing 0 1,353 1,353 223 Construction real estate 0 0 0 0 Commercial real estate 8,473 5,529 14,002 7,295 Residential real estate 256 12,557 12,813 10,892 Home equity 0 5,604 5,604 5,242 Installment 0 201 201 167 Total nonaccrual loans $ 30,195 $ 37,684 $ 67,879 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $32.7 million and $18.5 million as of June 30, 2020 and December 31, 2019, respectively. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,327 $ 1,467 $ 2,633 $ 3,080 Interest included in income Nonaccrual loans 370 192 537 527 Troubled debt restructurings 68 269 303 505 Total interest included in income 438 461 840 1,032 Net impact on interest income $ 889 $ 1,006 $ 1,793 $ 2,048
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 and six months ended June 30, 2019 were as follows: Three months ended Six months ended June 30, 2019 June 30, 2019 (Dollars in thousands) Average Interest Average Interest Loans with no related allowance recorded Commercial & industrial $ 34,553 $ 212 $ 35,267 $ 491 Lease financing 298 0 206 0 Construction real estate 7 0 8 0 Commercial real estate 20,731 98 21,658 201 Residential real estate 15,787 69 16,290 155 Home equity 5,735 28 5,940 66 Installment 185 1 181 2 Total 77,296 408 79,550 915 Loans with an allowance recorded Commercial & industrial 5,851 43 4,214 86 Lease financing 0 0 0 0 Construction real estate 0 0 0 0 Commercial real estate 1,707 4 1,641 23 Residential real estate 670 6 547 8 Home equity 0 0 0 0 Installment 0 0 0 0 Total 8,228 53 6,402 117 Total Commercial & industrial 40,404 255 39,481 577 Lease financing 298 0 206 0 Construction real estate 7 0 8 0 Commercial real estate 22,438 102 23,299 224 Residential real estate 16,457 75 16,837 163 Home equity 5,735 28 5,940 66 Installment 185 1 181 2 Total $ 85,524 $ 461 $ 85,952 $ 1,032
Schedule of Collateral Dependent Loans [Table Text Block]	June 30, 2020 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 10,711 $ 0 $ 12,875 $ 0 $ 23,586 Commercial real estate-investor 0 4,267 4,206 0 8,473 Commercial real estate-owner 0 0 0 0 0 Residential real estate 0 0 0 1,252 1,252 Total $ 10,711 $ 4,267 $ 17,081 $ 1,252 $ 33,311
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 1,467 $ 1,665 $ 2,033 $ 1,401 Additions Commercial & industrial 76 136 323 136 Residential real estate 0 768 146 1,272 Total additions 76 904 469 1,408 Disposals Commercial & industrial (38) (248) (217) (270) Residential real estate (39) (223) (760) (384) Total disposals (77) (471) (977) (654) Valuation adjustment Commercial & industrial 470 (55) 470 (55) Residential real estate (64) (622) (123) (679) Total valuation adjustment 406 (677) 347 (734) Balance at end of period $ 1,872 $ 1,421 $ 1,872 $ 1,421

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended June 30, 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 $ 45,410 $ 1,494 $ 13,511 $ 53,154 $ 11,284 $ 14,827 $ 1,238 $ 2,967 $ 143,885 Provision for credit losses 6,018 (63) 1,832 10,799 (648) (319) (32) 272 17,859 Gross charge-offs (1,282) 0 0 (2,037) (148) (428) (7) (234) (4,136) Recoveries 275 0 14 424 93 156 27 64 1,053 Total net charge-offs (1,007) 0 14 (1,613) (55) (272) 20 (170) (3,083) Ending allowance for credit losses $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Three months ended June 30, 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 $ 19,926 $ 1,373 $ 2,793 $ 20,400 $ 5,043 $ 5,250 $ 380 $ 1,557 $ 56,722 Provision for credit losses 6,242 20 121 (211) 14 174 32 266 6,658 Loans charged off (1,873) 0 0 (86) (150) (689) (78) (289) (3,165) Recoveries 291 0 5 254 101 572 61 50 1,334 Total net charge-offs (1,582) 0 5 168 (49) (117) (17) (239) (1,831) Ending allowance for credit losses $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 Six months ended June 30, 2020 (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: Beginning balance, prior to adoption of ASC 326 $ 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 22,034 342 1,383 16,026 (90) 1,219 43 782 41,739 Loans charged off (2,373) 0 0 (2,041) (263) (695) (68) (545) (5,985) Recoveries 2,275 0 14 658 145 495 58 107 3,752 Total net charge-offs (98) 0 14 (1,383) (118) (200) (10) (438) (2,233) Ending allowance for credit losses $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Six months ended June 30, 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 19,510 363 (562) 282 139 359 51 599 20,741 Loans charged off (14,201) (100) 0 (1,300) (232) (1,157) (127) (630) (17,747) Recoveries 531 0 68 327 137 757 109 84 2,013 Total net charge-offs (13,670) (100) 68 (973) (95) (400) (18) (546) (15,734) Ending allowance for credit losses $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 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)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 937,771 $ 879,727 $ 937,771 $ 880,251 Goodwill resulting from business combinations 0 0 0 (524) Balance at end of period $ 937,771 $ 879,727 $ 937,771 $ 879,727
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) June 30, 2020 December 31, 2019 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 51,031 $ (24,337) $ 51,031 $ (21,149) Customer list 39,420 (2,986) 39,420 (1,195) Other 10,093 (2,896) 10,093 (1,999) Total $ 100,544 $ (30,219) $ 100,544 $ (24,343)

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Operating lease cost $ 1,981 $ 1,822 $ 4,001 $ 3,648 Short-term lease cost 40 0 81 1 Variable lease cost 626 633 1,267 1,230 Total operating lease cost $ 2,647 $ 2,455 $ 5,349 $ 4,879
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of June 30, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining six months) $ 3,593 2021 7,247 2022 7,381 2023 7,444 2024 7,127 Thereafter 64,734 Total lease payments 97,526 Less imputed interest 20,869 Total $ 76,657
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: June 30, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.3 years 15.6 years Weighted-average discount rate 3.10 % 3.43 %
Schedule of supplemental cash flow information related to leases [Table Text Block]	Supplemental cash information at June 30, 2020 and 2019 related to leases was as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,585 $ 1,936 $ 3,873 $ 3,759 ROU assets obtained in exchange for lease obligations Operating leases 798 4,689 9,659 64,938

BORROWINGS (Tables)

BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 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 $ 26,430 Collateralized mortgage obligations 80,917 Total $ 107,347
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: June 30, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FRB borrowings $ 811,772 0.35 % $ 0 N/A FHLB borrowings 153,117 1.75 % 242,428 1.94 % Subordinated notes 321,176 4.88 % 170,967 4.97 % Unamortized debt issuance costs (2,962) N/A (1,007) N/A Lease liability 1,889 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 1,285,767 1.65 % $ 414,376 3.20 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss)	Three months ended June 30, 2020 Total other comprehensive income (loss) Total accumulated other (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 $ 30,977 $ 2 $ 30,975 $ (6,685) $ 24,290 $ 39,401 $ 24,290 $ 63,691 Retirement obligation 0 (457) 457 (104) 353 (27,613) 353 (27,260) Total $ 30,977 $ (455) $ 31,432 $ (6,789) $ 24,643 $ 11,788 $ 24,643 $ 36,431 Three months ended June 30, 2019 Total other comprehensive income (loss) Total accumulated other (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 $ 31,144 $ (37) $ 31,181 $ (6,671) $ 24,510 $ 12,810 $ 24,510 $ 37,320 Unrealized gain (loss) on derivatives 94 0 94 (22) 72 (145) 72 (73) Retirement obligation 0 (320) 320 (74) 246 (32,300) 246 (32,054) Total $ 31,238 $ (357) $ 31,595 $ (6,767) $ 24,828 $ (19,635) $ 24,828 $ 5,193 Six months ended June 30, 2020 Total other comprehensive income (loss) Total accumulated (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 $ 28,543 $ (57) $ 28,600 $ (6,173) $ 22,427 $ 41,264 $ 22,427 $ 63,691 Retirement obligation 0 (882) 882 (201) 681 (27,941) 681 (27,260) Total $ 28,543 $ (939) $ 29,482 $ (6,374) $ 23,108 $ 13,323 $ 23,108 $ 36,431 Six months ended June 30, 2019 Total other comprehensive income (loss) Total accumulated (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 $ 60,869 $ (215) $ 61,084 $ (13,069) $ 48,015 $ (11,601) $ 48,015 $ 906 $ 37,320 Unrealized gain (loss) on derivatives 187 0 187 (43) 144 (217) 144 0 (73) Retirement obligation 0 (695) 695 (159) 536 (32,590) 536 0 (32,054) Total $ 61,056 $ (910) $ 61,966 $ (13,271) $ 48,695 $ (44,408) $ 48,695 $ 906 $ 5,193
Other Accumulated Comprehensive income reclassified from AOCI	The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and six month periods ended June 30, 2020 and 2019, respectively: Amount reclassified from Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ 2 $ (37) $ (57) $ (215) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 102 106 202 206 Other noninterest expense Recognized net actuarial loss (1) (559) (426) (1,084) (901) Other noninterest expense Defined benefit pension plan total (457) (320) (882) (695) Total reclassifications for the period, before tax $ (455) $ (357) $ (939) $ (910) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 2020 December 31, 2019 Estimated fair value Estimated fair value (Dollars in thousands) Balance sheet classification Notional Gain Loss Notional Gain Loss Client derivatives - instruments associated with loans Matched interest rate swaps with borrower Accrued interest and other assets $ 2,201,284 $ 219,123 $ (6) $ 1,923,375 $ 70,799 $ (2,636) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,201,284 6 (219,404) 1,923,375 2,636 (70,808) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 1,973,052 40,586 (35,709) 1,869,934 28,739 (10,433) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 1,973,052 35,709 (40,586) 1,869,934 10,433 (28,739) Total $ 8,348,672 $ 295,424 $ (295,705) $ 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: June 30, 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 $ 219,410 $ (444,174) $ (224,764) $ 73,444 $ (147,193) $ (73,749) Foreign exchange contracts with counterparty 76,295 (76,866) (571) 39,172 (41,202) (2,030) Total $ 295,705 $ (521,040) $ (225,335) $ 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 June 30, 2020: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,201,284 5.4 $ 219,117 Pay fixed, matched interest rate swaps with counterparty 2,201,284 5.4 (219,398) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 1,973,052 0.5 4,877 Foreign exchange contracts-receive USD $ 1,973,052 0.5 (4,877) Total client derivatives $ 8,348,672 3.1 $ (281)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies [Table Text Block]	The following table presents by type First Financial's active loan balances and related obligations to extend credit as of June 30, 2020. (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,262,292 $ 3,322,374 Lease financing 0 80,087 Construction real estate 433,673 506,085 Commercial real estate-investor 135,504 3,250,619 Commercial real estate-owner 45,973 1,093,083 Residential real estate 32,773 1,043,745 Home equity 743,390 764,171 Installment 19,216 79,150 Credit card 193,729 42,397 Total $ 2,866,550 $ 10,181,711

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	6 Months Ended
	Jun. 30, 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 Six months ended June 30, June 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 1,926 $ 1,545 $ 3,776 $ 3,295 Interest cost 607 689 1,207 1,389 Expected return on assets (2,464) (2,409) (4,939) (4,859) Amortization of prior service cost (102) (106) (202) (206) Net actuarial loss 559 426 1,084 901 Net periodic benefit cost (income) $ 526 $ 145 $ 926 $ 520

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	6 Months Ended
	Jun. 30, 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 Six months ended June 30, June 30, (Dollars in thousands, except per share data) 2020 2019 2020 2019 Numerator Net income available to common shareholders $ 37,393 $ 52,703 $ 66,021 $ 98,542 Denominator Weighted average shares outstanding for basic earnings per common share 97,220,748 98,083,799 97,478,719 98,005,379 Effect of dilutive securities Employee stock awards 767,852 564,585 693,689 537,568 Adjusted weighted average shares for diluted earnings per common share 97,988,600 98,648,384 98,172,408 98,542,947 Earnings per share available to common shareholders Basic $ 0.38 $ 0.54 $ 0.68 $ 1.01 Diluted $ 0.38 $ 0.53 $ 0.67 $ 1.00

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2020 Financial assets Cash and short-term investments $ 322,484 $ 322,484 $ 322,484 $ 0 $ 0 Investment securities held-to-maturity 127,347 132,956 0 132,956 0 Other investments 132,366 N/A N/A N/A N/A Loans held for sale 43,950 43,950 0 43,950 0 Loans and leases 10,023,050 10,038,565 0 0 10,038,565 Accrued interest receivable 51,600 51,600 0 12,578 39,022 Financial liabilities Deposits 11,701,415 11,714,041 0 11,714,041 0 Short-term borrowings 154,347 154,347 154,347 0 0 Long-term debt 1,285,767 1,280,963 0 1,280,963 0 Accrued interest payable 10,432 10,432 120 10,312 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 June 30, 2020 Assets Investment securities available-for-sale $ 104 $ 2,855,732 $ 41,577 $ 2,897,413 Interest rate derivative contracts 0 219,291 0 219,291 Foreign exchange derivative contracts 0 76,295 0 76,295 Total $ 104 $ 3,151,318 $ 41,577 $ 3,192,999 Liabilities Interest rate derivative contracts $ 0 $ 220,323 $ 0 $ 220,323 Foreign exchange derivative contracts 0 76,295 0 76,295 Total $ 0 $ 296,618 $ 0 $ 296,618 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities 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 June 30, 2020 and June 30, 2019. Three months ended Six months ended June 30, June 30, (dollars in thousands) 2020 2019 2020 2019 Beginning balance $ 44,250 $ 13,355 $ 9,190 $ 14,715 Accretion (amortization) 3 (569) 19 (562) Increase (decrease) in fair value (8) 12 (38) 33 Settlements (2,668) 0 32,406 (1,388) Ending balance $ 41,577 $ 12,798 $ 41,577 $ 12,798
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 June 30, 2020 Assets Impaired loans $ 0 $ 0 $ 28,859 OREO 0 0 489 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)	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments

ORGANIZATION, CONSOLIDATION A_3

ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION (Details) $ in Thousands	Jun. 30, 2020USD ($)
Interest Receivable	$ 39,022
Held-to-maturity Securities [Member]
Interest Receivable	200
Available-for-sale Securities [Member]
Interest Receivable	$ 12,300

RECENTLY ADOPTED AND ISSUED A_3

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS - Additional Information (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
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)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest			$ 2,179,383	$ 2,247,705		$ 2,130,419	$ 2,078,249
Loans and Leases Receivable, Allowance	$ 119,155	$ 158,661	143,885	57,650	$ 61,549	56,722	56,542
Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest				(56,882)		415	3,542
Retained earnings
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest			$ 660,653	711,249	$ 657,730	626,408	600,014
Retained earnings | Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest				$ (56,882)		$ 415	$ 2,636

RECENTLY ADOPTED AND ISSUED A_4

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	$ 119,155	$ 158,661	$ 143,885	$ 57,650	$ 61,549	$ 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	50,421	45,410	18,584	24,586	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	1,431	1,494	971	1,393	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	15,357	13,511	2,381	2,919	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	62,340	53,154	23,579	20,357	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	10,581	11,284	5,299	5,008	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	14,236	14,827	4,787	5,307	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	1,226	1,238	392	395	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	3,069	$ 2,967	$ 1,657	$ 1,584	$ 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		6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Proceeds from Sale of Debt Securities, Available-for-sale	$ 11,400	$ 115,600	$ 41,300	$ 115,600
Available-for-sale Securities, Gross Realized Gains	100	700	100	700
Available-for-sale Securities, Gross Realized Losses	$ 100	700	$ 100	$ 700
Debt Securities, Held-to-maturity, Transfer, Amount		268,700
Realized gain (loss) on debt securities transferred from HTM to AFS		$ 200
NumberOfSecuritiesInSecurityPortfolio	1,290		1,290		1,273
NumberOfSecuritiesInUnrealizedLossPosition	133		133		140
Debt Securities, Held-to-maturity, Nonaccrual	$ 0		$ 0

INVESTMENTS - Summary of Held-T

INVESTMENTS - Summary of Held-To-Maturity and Available-For-Sale Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Investment Holdings [Line Items]
Total	$ 127,347	$ 142,862
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	5,609	1,497
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(1,538)
Held-to-Maturity Market Value	132,956	142,821
Total	2,815,199	2,798,298
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	98,518	58,555
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(16,304)	(4,769)
Investment securities available-for-sale	2,897,413	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	4	1
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	0	0
Investment securities available-for-sale	103	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	18,560	20,818
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	364	122
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(174)
Held-to-Maturity Market Value	18,924	20,766
Total	413,981	421,945
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	17,630	9,709
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(88)	(99)
Investment securities available-for-sale	431,523	431,555
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	90,005	101,267
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	4,000	571
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(1,225)
Held-to-Maturity Market Value	94,005	100,613
Total	489,962	474,174
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	11,016	4,988
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(6,421)	(2,644)
Investment securities available-for-sale	494,557	476,518
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	8,123	9,763
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	108	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(108)
Held-to-Maturity Market Value	8,231	9,655
Total	729,540	769,076
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	31,197	16,753
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(139)	(385)
Investment securities available-for-sale	760,598	785,444
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	10,659	11,014
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	1,137	804
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(31)
Held-to-Maturity Market Value	11,796	11,787
Total	711,854	652,986
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	36,206	23,729
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(66)	(462)
Investment securities available-for-sale	747,994	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	380,715	400,081
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	2,290	1,414
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(6,947)	(1,064)
Investment securities available-for-sale	376,058	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	88,932	79,781
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	173	1,959
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(2,643)	(115)
Investment securities available-for-sale	$ 86,462	$ 81,625

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Held-to-Maturity Amortized Cost
Amortized Cost	$ 127,347	$ 142,862
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	132,956	142,821
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	2,815,199	2,798,298
Available-for-Sale Market Value
Investment securities available-for-sale	2,897,413
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	4,126
Available-for-Sale Market Value
Investment securities available-for-sale	4,162
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	55,428
Available-for-Sale Market Value
Investment securities available-for-sale	56,534
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	4,840
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	5,720
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	153,966
Available-for-Sale Market Value
Investment securities available-for-sale	156,133
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	5,819
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	6,076
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	587,481
Available-for-Sale Market Value
Investment securities available-for-sale	617,848
Residential Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	18,560	20,818
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	18,924	20,766
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	413,981
Available-for-Sale Market Value
Investment securities available-for-sale	431,523
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	90,005	101,267
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	94,005	100,613
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	489,962
Available-for-Sale Market Value
Investment securities available-for-sale	494,557
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	8,123	9,763
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	8,231	9,655
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	729,540
Available-for-Sale Market Value
Investment securities available-for-sale	760,598
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	380,715
Available-for-Sale Market Value
Investment securities available-for-sale	$ 376,058

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Document Period End Date	Jun. 30, 2020
Less than 12 Months Fair Value	$ 477,818	$ 481,608
Less than 12 Months Unrealized Loss	(9,748)	(1,814)
12 Months or More Fair Value	102,456	214,322
12 Months or More Unrealized Loss	(6,556)	(4,493)
Total Fair Value	580,274	695,930
Total Unrealized Loss	(16,304)	(6,307)
Other securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	58,500	0
Less than 12 Months Unrealized Loss	(2,126)	0
12 Months or More Fair Value	4,303	5,649
12 Months or More Unrealized Loss	(517)	(115)
Total Fair Value	62,803	5,649
Total Unrealized Loss	(2,643)	(115)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	190,047	125,889
Less than 12 Months Unrealized Loss	(4,702)	(553)
12 Months or More Fair Value	65,165	54,963
12 Months or More Unrealized Loss	(2,245)	(511)
Total Fair Value	255,212	180,852
Total Unrealized Loss	(6,947)	(1,064)
Obligations of state and other political subdivisions
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	37,979	118,623
Less than 12 Months Unrealized Loss	(66)	(457)
12 Months or More Fair Value	0	7,950
12 Months or More Unrealized Loss	0	(36)
Total Fair Value	37,979	126,573
Total Unrealized Loss	(66)	(493)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	43,648	85,248
Less than 12 Months Unrealized Loss	(139)	(297)
12 Months or More Fair Value	1	30,628
12 Months or More Unrealized Loss	0	(196)
Total Fair Value	43,649	115,876
Total Unrealized Loss	(139)	(493)
Commercial Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	131,442	111,658
Less than 12 Months Unrealized Loss	(2,627)	(298)
12 Months or More Fair Value	32,987	104,069
12 Months or More Unrealized Loss	(3,794)	(3,571)
Total Fair Value	164,429	215,727
Total Unrealized Loss	(6,421)	(3,869)
Residential Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	16,202	40,190
Less than 12 Months Unrealized Loss	(88)	(209)
12 Months or More Fair Value	0	11,063
12 Months or More Unrealized Loss	0	(64)
Total Fair Value	16,202	51,253
Total Unrealized Loss	(88)	(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)	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)loans	Jun. 30, 2019USD ($)loans	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			32	42
Financing Receivable, Troubled Debt Restructuring, Subsequent Default			$ 0	$ 6,800,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans			0	2
Restructured Loans, Portion Determined to be Uncollectible	$ 700,000	$ 0	$ 1,100,000	$ 0
Purchased impaired loans						$ 68,664,000
Restructured Loans, Nonaccrual Status	32,700,000		32,700,000			18,500,000
Real Estate Acquired Through Foreclosure	1,872,000	$ 1,421,000	1,872,000	$ 1,421,000	$ 1,467,000	2,033,000	$ 1,665,000	$ 1,401,000
Troubled Debt Restructuring	41,000,000		$ 41,000,000			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			7	6
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			18	17
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum			$ 250,000
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased impaired loans						$ 3,081,000
Payment Deferral [Member] | Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			1,151
Troubled Debt Restructuring	126,200,000		$ 126,200,000
Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			1,950
Troubled Debt Restructuring	$ 2,100,000,000		$ 2,100,000,000

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 1,739,579
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,341,158
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,544,333
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,152,986
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	846,327
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,309,184
Financing Receivable, before Allowance for Credit Loss	8,933,567
Financing Receivable, Revolving	1,248,144
Loans and Leases Receivable, Net of Deferred Income	10,181,711	$ 9,201,665
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]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,161,708
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	537,598
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	460,996
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	312,238
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	178,187
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	178,715
Financing Receivable, before Allowance for Credit Loss	2,829,442
Financing Receivable, Revolving	492,932
Loans and Leases Receivable, Net of Deferred Income	3,322,374	2,465,877
Commercial segment | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,150,804
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	529,061
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	439,614
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	272,402
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	165,821
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	171,232
Financing Receivable, before Allowance for Credit Loss	2,728,934
Financing Receivable, Revolving	466,791
Loans and Leases Receivable, Net of Deferred Income	3,195,725
Commercial segment | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,317
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,963
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	10,714
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	14,726
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,728
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,513
Financing Receivable, before Allowance for Credit Loss	49,961
Financing Receivable, Revolving	19,083
Loans and Leases Receivable, Net of Deferred Income	69,044
Commercial segment | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,587
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,574
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	10,668
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	25,110
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	7,638
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,970
Financing Receivable, before Allowance for Credit Loss	50,547
Financing Receivable, Revolving	7,058
Loans and Leases Receivable, Net of Deferred Income	57,605
Commercial segment | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,161
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,227
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	16,197
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	10,973
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	7,450
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,079
Financing Receivable, before Allowance for Credit Loss	80,087
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	80,087	88,364
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,803
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,227
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,775
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	10,114
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	7,097
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,079
Financing Receivable, before Allowance for Credit Loss	77,095
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	77,095
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	345
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	11
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	356
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	356
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,422
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	848
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	353
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	2,636
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	2,636
Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	24,877
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	165,903
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	227,147
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	44,944
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	24,074
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,524
Financing Receivable, before Allowance for Credit Loss	488,469
Financing Receivable, Revolving	17,616
Loans and Leases Receivable, Net of Deferred Income	506,085	493,182
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	24,877
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	165,278
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	227,147
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	44,944
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	24,074
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,524
Financing Receivable, before Allowance for Credit Loss	487,844
Financing Receivable, Revolving	17,616
Loans and Leases Receivable, Net of Deferred Income	505,460
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	625
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	625
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	625
Construction real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Construction real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	263,928
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,088,708
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	473,912
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	513,051
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	385,191
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	488,806
Financing Receivable, before Allowance for Credit Loss	3,213,596
Financing Receivable, Revolving	37,023
Loans and Leases Receivable, Net of Deferred Income	3,250,619
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	256,719
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,084,317
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	455,838
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	493,692
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	367,148
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	462,449
Financing Receivable, before Allowance for Credit Loss	3,120,163
Financing Receivable, Revolving	37,023
Loans and Leases Receivable, Net of Deferred Income	3,157,186
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	959
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	57
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,637
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	17,948
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	23,819
Financing Receivable, before Allowance for Credit Loss	61,420
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	61,420
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,250
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,334
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	18,074
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	722
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	95
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,538
Financing Receivable, before Allowance for Credit Loss	32,013
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	32,013
Commercial real estate - investor | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Commercial real estate-owner
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	95,701
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	179,889
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	181,979
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	160,208
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	159,747
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	276,114
Financing Receivable, before Allowance for Credit Loss	1,053,638
Financing Receivable, Revolving	39,445
Loans and Leases Receivable, Net of Deferred Income	1,093,083
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	94,724
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	176,419
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	175,531
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	151,011
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	154,311
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	256,525
Financing Receivable, before Allowance for Credit Loss	1,008,521
Financing Receivable, Revolving	39,180
Loans and Leases Receivable, Net of Deferred Income	1,047,701
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	464
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,890
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,158
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,667
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,937
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	16,833
Financing Receivable, before Allowance for Credit Loss	30,949
Financing Receivable, Revolving	265
Loans and Leases Receivable, Net of Deferred Income	31,214
Commercial real estate-owner | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	513
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,580
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	3,290
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,530
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,756
Financing Receivable, before Allowance for Credit Loss	14,168
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	14,168
Commercial real estate-owner | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	0
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	140,836
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	293,090
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	147,667
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	85,937
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	76,044
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	300,171
Financing Receivable, before Allowance for Credit Loss	1,043,745
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	1,043,745	1,055,949
Residential real estate | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	140,736
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	292,781
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	147,602
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	85,084
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	75,577
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	295,235
Financing Receivable, before Allowance for Credit Loss	1,037,015
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	1,037,015
Residential real estate | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	100
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	309
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	65
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	853
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	467
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,936
Financing Receivable, before Allowance for Credit Loss	6,730
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	6,730
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	30,522
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	24,380
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	21,528
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	13,616
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	12,289
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	53,242
Financing Receivable, before Allowance for Credit Loss	155,577
Financing Receivable, Revolving	608,594
Loans and Leases Receivable, Net of Deferred Income	764,171	771,869
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	30,522
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	24,380
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	21,470
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	13,577
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	12,289
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	52,983
Financing Receivable, before Allowance for Credit Loss	155,221
Financing Receivable, Revolving	604,913
Loans and Leases Receivable, Net of Deferred Income	760,134
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	39
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	259
Financing Receivable, before Allowance for Credit Loss	356
Financing Receivable, Revolving	3,681
Loans and Leases Receivable, Net of Deferred Income	4,037
Total consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13,846
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,363
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,907
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,019
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,345
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,533
Financing Receivable, before Allowance for Credit Loss	69,013
Financing Receivable, Revolving	10,137
Loans and Leases Receivable, Net of Deferred Income	79,150	82,589
Total consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13,836
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,313
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,889
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	11,993
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,333
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,492
Financing Receivable, before Allowance for Credit Loss	68,856
Financing Receivable, Revolving	10,137
Loans and Leases Receivable, Net of Deferred Income	78,993
Total consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	10
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	50
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	18
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	26
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	12
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	41
Financing Receivable, before Allowance for Credit Loss	157
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	157
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	42,397
Loans and Leases Receivable, Net of Deferred Income	42,397	$ 49,184
Credit card | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	42,002
Loans and Leases Receivable, Net of Deferred Income	42,002
Credit card | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	0
Financing Receivable, Revolving	395
Loans and Leases Receivable, Net of Deferred Income	$ 395

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	$ 48,753	$ 48,554
Current	10,132,958	9,084,447
Loans and Leases Receivable, Gross		9,133,001
Purchased impaired loans		68,664
Total loans and leases	10,181,711	9,201,665
> 90 days past due and still accruing	124	201
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	4,879	12,923
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	16,603	7,325
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	27,271	28,306
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	14,241	19,116
Current	3,308,133	2,443,680
Loans and Leases Receivable, Gross		2,462,796
Purchased impaired loans		3,081
Total loans and leases	3,322,374	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	474	1,266
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	194	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	13,573	14,518
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Current	80,087	88,364
Loans and Leases Receivable, Gross		88,364
Purchased impaired loans		0
Total loans and leases	80,087	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	506,085	493,167
Loans and Leases Receivable, Gross		493,167
Purchased impaired loans		15
Total loans and leases	506,085	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	4,343,702	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	19,569
Current	3,231,050
Total loans and leases	3,250,619
> 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	119
Commercial real estate - investor | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	13,790
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	5,660
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	3,626
Current	1,089,457
Total loans and leases	1,093,083
> 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	1,663
Commercial real estate-owner | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	110
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	1,853
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	6,731	14,991
Current	1,037,014	1,014,138
Loans and Leases Receivable, Gross		1,029,129
Purchased impaired loans		26,820
Total loans and leases	1,043,745	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	1,790	8,032
Residential real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,421	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	3,520	5,031
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	4,036	6,408
Current	760,135	762,863
Loans and Leases Receivable, Gross		769,271
Purchased impaired loans		2,598
Total loans and leases	764,171	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	596	2,530
Home equity | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	969	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	2,471	2,795
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	155	309
Current	78,995	82,022
Loans and Leases Receivable, Gross		82,331
Purchased impaired loans		258
Total loans and leases	79,150	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	46	111
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	40	50
Installment | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	69	148
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	395	484
Current	42,002	48,700
Loans and Leases Receivable, Gross		49,184
Purchased impaired loans		0
Total loans and leases	42,397	49,184
> 90 days past due and still accruing	124	201
Credit card | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	191	208
Credit card | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	79	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	$ 125	$ 201

LOANS AND LEASES LOANS AND LEAS

LOANS AND LEASES LOANS AND LEASES - Loans Restructured, Modifications (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Receivables [Abstract]
Extended Maturity	$ 0	$ 0	$ 0	$ 2,877
Adjusted Interest Rate	0	0	0	5,284
Combined Rate And Maturity	0	0	0	508
Forebearance Agreements	2,175	15,078	3,183	15,635
Financing Receivable Modifications, Other	402	1,843	12,051	1,985
Total	2,577	16,921	15,234	26,289
Restructured Loans, Portion Determined to be Uncollectible	$ 700	$ 0	$ 1,100	$ 0

LOANS AND LEASES - Restructured

LOANS AND LEASES - Restructured Loans (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)loans	Jun. 30, 2019USD ($)loans	Jun. 30, 2020USD ($)loansd	Jun. 30, 2019USD ($)loans	Dec. 31, 2019USD ($)loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			32	42
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 15,324,000	$ 26,681,000
Financing Receivable, Troubled Debt Restructuring, Postmodification			15,234,000	26,289,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default			$ 0	6,800,000
Number of Restructured Loans | loans	175		175		157
Total restructured loans	$ 41,000,000		$ 41,000,000		$ 30,000,000
Document Period End Date			Jun. 30, 2020
Restructured loans on accrual status	8,400,000		$ 8,400,000		11,400,000
Restructured Loans, Nonaccrual Status	32,700,000		32,700,000		18,500,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	200,000		200,000		2,500,000
Allowance for loan and lease losses lncluded in reserves for restructured loans	4,800,000		4,800,000		2,500,000
Restructured Loans, Portion Determined to be Uncollectible	700,000	$ 0	1,100,000	$ 0
Accruing TDRs performing in accordance with restructured terms for more than one year	$ 5,200,000		$ 5,200,000		$ 4,700,000
Restructured loans performance threshold (days) | d			90
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans			0	2
Financing Receivable Modifications, Contracts, Number | loans	11	25
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 2,600,000	$ 17,245,000
Financing Receivable Modifications, Post Modification Investment Recorded	$ 2,577,000	$ 16,921,000
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			7	6
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 13,504,000	$ 22,527,000
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 13,504,000	$ 22,550,000
Financing Receivable Modifications, Contracts, Number | loans	5	1
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 2,121,000	$ 14,889,000
Financing Receivable Modifications, Post Modification Investment Recorded	$ 2,121,000	$ 14,889,000
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
Financing Receivable Modifications, Contracts, Number | loans	0	0
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 0	$ 0
Financing Receivable Modifications, Post Modification Investment Recorded	$ 0	$ 0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			0	7
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 0	$ 1,365,000
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0	$ 1,274,000
Financing Receivable Modifications, Contracts, Number | loans	0	1
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 0	$ 42,000
Financing Receivable Modifications, Post Modification Investment Recorded	$ 0	$ 42,000
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			18	17
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 1,568,000	$ 2,466,000
Financing Receivable, Troubled Debt Restructuring, Postmodification			1,489,000	$ 2,171,000
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum			$ 250,000
Financing Receivable Modifications, Contracts, Number | loans	4	12
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 439,000	$ 2,008,000
Financing Receivable Modifications, Post Modification Investment Recorded	$ 416,000	$ 1,713,000
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			6	12
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 226,000	$ 323,000
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 226,000	$ 294,000
Financing Receivable Modifications, Contracts, Number | loans	2	11
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 40,000	$ 306,000
Financing Receivable Modifications, Post Modification Investment Recorded	$ 40,000	$ 277,000
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
Financing Receivable Modifications, Contracts, Number | loans	0	0
Financing Receivable Modifications, Pre Modification Investment Recorded	$ 0	$ 0
Financing Receivable Modifications, Post Modification Investment Recorded	0	$ 0
Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			1,950
Total restructured loans	2,100,000,000		$ 2,100,000,000
Payment Deferral [Member] | Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans			1,151
Total restructured loans	$ 126,200,000		$ 126,200,000

LOANS AND LEASES - Nonaccrual L

LOANS AND LEASES - Nonaccrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Financing Receivable, Troubled Debt Restructuring [Line Items]
Document Period End Date			Jun. 30, 2020
Financing Receivable, Nonaccrual, No Allowance	$ 37,684		$ 37,684
Average current balance		$ 85,524		$ 85,952
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		53		117
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		408		915
Nonaccrual loans	67,879		67,879		$ 48,165
Financing Receivable, Nonaccrual, With Allowance	30,195		30,195
Accruing trouble debt restructurings	8,400		8,400		11,400
Total impaired loans					59,600
Restructured loans - nonaccrual status	32,700		32,700		18,500
Interest income effect
Gross amount of interest that would have been recorded under original terms	1,327	1,467	2,633	3,080
Interest included in income
Nonaccrual loans	370	192	537	527
Troubled debt restructurings	68	269	303	505
Total interest included in income	438	461	840	1,032
Net impact on interest income	889	1,006	1,793	2,048
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	12,440		12,440
Average current balance		40,404		39,481
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		43		86
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		212		491
Nonaccrual loans	33,906		33,906		24,346
Financing Receivable, Nonaccrual, With Allowance	21,466		21,466
Total impaired loans					27,480
Interest included in income
Total interest included in income		255		577
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	1,353		1,353
Average current balance		298		206
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		0
Nonaccrual loans	1,353		1,353		223
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					223
Interest included in income
Total interest included in income		0		0
Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0		0
Average current balance		7		8
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		0
Nonaccrual loans	0		0		0
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					0
Interest included in income
Total interest included in income		0		0
Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	5,529		5,529
Average current balance		22,438		23,299
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		4		23
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		98		201
Nonaccrual loans	14,002		14,002		7,295
Financing Receivable, Nonaccrual, With Allowance	8,473		8,473
Total impaired loans					10,831
Interest included in income
Total interest included in income		102		224
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	12,557		12,557
Average current balance		16,457		16,837
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		6		8
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		69		155
Nonaccrual loans	12,813		12,813		10,892
Financing Receivable, Nonaccrual, With Allowance	256		256
Total impaired loans					15,162
Interest included in income
Total interest included in income		75		163
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	5,604		5,604
Average current balance		5,735		5,940
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		28		66
Nonaccrual loans	5,604		5,604		5,242
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					5,700
Interest included in income
Total interest included in income		28		66
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	201		201
Average current balance		185		181
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		1		2
Nonaccrual loans	201		201		167
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					204
Interest included in income
Total interest included in income		1		2
Loans with no related allowance recorded [member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		77,296		79,550
Total impaired loans					47,881
Loans with no related allowance recorded [member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		34,553		35,267
Total impaired loans					16,726
Loans with no related allowance recorded [member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		298		206
Total impaired loans					223
Loans with no related allowance recorded [member] | Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		7		8
Total impaired loans					0
Loans with no related allowance recorded [member] | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		20,731		21,658
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		15,787		16,290
Total impaired loans					14,868
Loans with no related allowance recorded [member] | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		5,735		5,940
Total impaired loans					5,700
Loans with no related allowance recorded [member] | Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		185		181
Total impaired loans					204
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total impaired loans	33,311		33,311
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		5,851		4,214
Total impaired loans	23,586		23,586		10,754
Impaired Financing Receivables With Related Allowance [Member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0		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		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		1,707		1,641
Total impaired loans					671
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		670		547
Total impaired loans	$ 1,252		$ 1,252		294
Impaired Financing Receivables With Related Allowance [Member] | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0		0
Total impaired loans					0
Impaired Financing Receivables With Related Allowance [Member] | Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		0		0
Total impaired loans					0
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		$ 8,228		$ 6,402
Total impaired loans					$ 11,719

LOANS AND LEASES - Investment i

LOANS AND LEASES - Investment in Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	$ 67,879		$ 67,879		$ 48,165
Current balance					59,600
Contractual Principal Balance					84,482
Related Allowance					2,175
Average current balance		$ 85,524		$ 85,952
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		53		117
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		408		915
Interest income recognized	438	461	840	1,032
Commercial
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	33,906		33,906		24,346
Current balance					27,480
Contractual Principal Balance					41,222
Related Allowance					2,044
Average current balance		40,404		39,481
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		43		86
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		212		491
Interest income recognized		255		577
Lease financing
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	1,353		1,353		223
Current balance					223
Contractual Principal Balance					223
Related Allowance					0
Average current balance		298		206
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		0
Interest income recognized		0		0
Construction real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	0		0		0
Current balance					0
Contractual Principal Balance					0
Related Allowance					0
Average current balance		7		8
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		0
Interest income recognized		0		0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	14,002		14,002		7,295
Current balance					10,831
Contractual Principal Balance					18,572
Related Allowance					113
Average current balance		22,438		23,299
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		4		23
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		98		201
Interest income recognized		102		224
Residential real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	12,813		12,813		10,892
Current balance					15,162
Contractual Principal Balance					17,662
Related Allowance					18
Average current balance		16,457		16,837
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		6		8
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		69		155
Interest income recognized		75		163
Home equity
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	5,604		5,604		5,242
Current balance					5,700
Contractual Principal Balance					6,462
Related Allowance					0
Average current balance		5,735		5,940
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		28		66
Interest income recognized		28		66
Installment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	201		201		167
Current balance					204
Contractual Principal Balance					341
Related Allowance					0
Average current balance		185		181
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		1		2
Interest income recognized		1		2
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		77,296		79,550
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		34,553		35,267
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		298		206
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		7		8
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		20,731		21,658
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		15,787		16,290
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		5,735		5,940
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		185		181
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Impaired [Line Items]
Current balance	33,311		33,311
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Impaired [Line Items]
Current balance	23,586		23,586		10,754
Contractual Principal Balance					21,513
Related Allowance					2,044
Average current balance		5,851		4,214
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		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		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		1,707		1,641
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Current balance	$ 1,252		$ 1,252		294
Contractual Principal Balance					294
Related Allowance					18
Average current balance		670		547
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		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		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		$ 8,228		$ 6,402

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans		$ 59,600
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans		27,480
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans		15,162
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	$ 33,311
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	4,267
Impaired Financing Receivables With Related Allowance [Member] | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	17,081
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	1,252
Impaired Financing Receivables With Related Allowance [Member] | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	10,711
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	23,586	10,754
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	12,875
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	10,711
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	8,473
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	4,267
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	4,206
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial Real Estate-Owner | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	1,252	$ 294
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	1,252
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	$ 0

LOANS AND LEASES - Changes in O

LOANS AND LEASES - Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 1,467	$ 1,665	$ 2,033	$ 1,401
Additions	76	904	469	1,408
Disposals	(77)	(471)	(977)	(654)
Other Real Estate, Period Increase (Decrease)	(406)	677	(347)	734
Balance at end of period	1,872	1,421	1,872	1,421
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	76	136	323	136
Disposals	(38)	(248)	(217)	(270)
Other Real Estate, Period Increase (Decrease)	(470)	55	(470)	55
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	0	768	146	1,272
Disposals	(39)	(223)	(760)	(384)
Other Real Estate, Period Increase (Decrease)	$ 64	$ 622	$ 123	$ 679

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	$ 57,650	$ 143,885	$ 56,722	$ 57,650	$ 56,542
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	61,505			61,505
Provision for Credit Losses		17,859	6,658	41,739	20,741
Loans charged off		(4,136)	(3,165)	(5,985)	(17,747)
Recoveries		1,053	1,334	3,752	2,013
Total net charge-offs		(3,083)	(1,831)	(2,233)	(15,734)
Balance at end of year	119,155	158,661	61,549	158,661	61,549
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		10,181,711		10,181,711		9,201,665
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	18,584	45,410	19,926	18,584	18,746
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	9,901			9,901
Provision for Credit Losses		6,018	6,242	22,034	19,510
Loans charged off		(1,282)	(1,873)	(2,373)	(14,201)
Recoveries		275	291	2,275	531
Total net charge-offs		(1,007)	(1,582)	(98)	(13,670)
Balance at end of year	28,485	50,421	24,586	50,421	24,586
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	1,494	1,373	971	1,130
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	118			118
Provision for Credit Losses		(63)	20	342	363
Loans charged off		0	0	0	(100)
Recoveries		0	0	0	0
Total net charge-offs		0	0	0	(100)
Balance at end of year	1,089	1,431	1,393	1,431	1,393
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	13,511	2,793	2,381	3,413
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	11,579			11,579
Provision for Credit Losses		1,832	121	1,383	(562)
Loans charged off		0	0	0	0
Recoveries		14	5	14	68
Total net charge-offs		14	5	14	68
Balance at end of year	13,960	15,357	2,919	15,357	2,919
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	53,154	20,400	23,579	21,048
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	24,118			24,118
Provision for Credit Losses		10,799	(211)	16,026	282
Loans charged off		(2,037)	(86)	(2,041)	(1,300)
Recoveries		424	254	658	327
Total net charge-offs		(1,613)	168	(1,383)	(973)
Balance at end of year	47,697	62,340	20,357	62,340	20,357
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	11,284	5,043	5,299	4,964
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	5,490			5,490
Provision for Credit Losses		(648)	14	(90)	139
Loans charged off		(148)	(150)	(263)	(232)
Recoveries		93	101	145	137
Total net charge-offs		(55)	(49)	(118)	(95)
Balance at end of year	10,789	10,581	5,008	10,581	5,008
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	14,827	5,250	4,787	5,348
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	8,430			8,430
Provision for Credit Losses		(319)	174	1,219	359
Loans charged off		(428)	(689)	(695)	(1,157)
Recoveries		156	572	495	757
Total net charge-offs		(272)	(117)	(200)	(400)
Balance at end of year	13,217	14,236	5,307	14,236	5,307
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	1,238	380	392	362
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	801			801
Provision for Credit Losses		(32)	32	43	51
Loans charged off		(7)	(78)	(68)	(127)
Recoveries		27	61	58	109
Total net charge-offs		20	(17)	(10)	(18)
Balance at end of year	1,193	1,226	395	1,226	395
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	2,967	1,557	1,657	1,531
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	1,068			1,068
Provision for Credit Losses		272	266	782	599
Loans charged off		(234)	(289)	(545)	(630)
Recoveries		64	50	107	84
Total net charge-offs		170	239	438	546
Balance at end of year	$ 2,725	$ 3,069	$ 1,584	$ 3,069	$ 1,584
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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Receivables [Abstract]
Interest Receivable	$ 39,022		$ 39,022
Reserves for unfunded commitments	16,700		16,700		$ 600
Provision for credit losses	$ 2,370	$ (132)	$ 3,938	$ (126)

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Goodwill [Roll Forward]
Balance at beginning of period	$ 937,771	$ 879,727	$ 937,771	$ 880,251
Goodwill resulting from business combinations	0	0	0	(524)
Balance at end of period	$ 937,771	$ 879,727	$ 937,771	$ 879,727

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	Aug. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill resulting from business combinations	$ 58,000		$ 58,000		$ 0
Goodwill		$ 937,771		$ 879,727	937,771	$ 879,727	$ 937,771	$ 937,771	$ 879,727	$ 880,251
Other Depreciation and Amortization						4,100
Intangible assets amortization		$ 2,791		$ 2,044	$ 5,583	$ 4,089
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 6 months

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 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	$ (30,219)	(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	$ (24,337)	(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	(2,986)	(1,195)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	10,093	10,093
Finite-Lived Intangible Assets, Accumulated Amortization	$ (2,896)	$ (1,999)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 69,100	$ 58,600
Operating Lease, Liability	$ 76,657	$ 64,300

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Lease, Cost [Abstract]
Operating Lease, Cost	$ 1,981	$ 1,822	$ 4,001	$ 3,648
Short-term Lease, Cost	40	0	81	1
Variable Lease, Cost	626	633	1,267	1,230
Lease, Cost	$ 2,647	$ 2,455	$ 5,349	$ 4,879

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 3,593
Lessee, Operating Lease, Liability, to be Paid, Year Two	7,247
Lessee, Operating Lease, Liability, to be Paid, Year Three	7,381
Lessee, Operating Lease, Liability, to be Paid, Year Four	7,444
Lessee, Operating Lease, Liability, to be Paid, Year Five	7,127
Lessee, Operating Lease, Liability, to be Paid, after Year Five	64,734
Lessee, Operating Lease, Liability, to be Paid	97,526
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	20,869
Operating Lease, Liability	$ 76,657	$ 64,300

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	15 years 3 months 18 days	15 years 7 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	3.10%	3.43%

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information related to leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 2,585	$ 1,936	$ 3,873	$ 3,759
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 798	$ 4,689	$ 9,659	$ 64,938

BORROWINGS - Repurchase Agreeme

BORROWINGS - Repurchase Agreements (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Securities Sold under Agreements to Repurchase	$ 107,347
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	107,000	$ 90,200
Residential Mortgage Backed Securities [Member]
Securities Sold under Agreements to Repurchase	26,430
Collateralized Mortgage Obligations [Member]
Securities Sold under Agreements to Repurchase	$ 80,917

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 107,000	$ 90,200
Federal Funds Purchased	47,000	165,200
FHLB short-term borrowings	0	1,151,000
Line of Credit Facility, Maximum Borrowing Capacity	30,000
Commitments outstanding to extend credit	0	0
Long-term Debt	1,285,767	414,376
Secured Debt	$ 811,772	0
Long Term Debt Percentage in Basis Points	35
Convertible Subordinated Debt	$ 150,000
Subordinated Borrowing, Interest Rate	5.125%
Debt Instrument, Basis Spread on Variable Rate	50900.00%
Subordinated debt	$ 120,000
Subordinated debt	$ 321,176	$ 170,967
Debt, Weighted Average Interest Rate	4.88%	4.97%
Advances from Federal Home Loan Banks	$ 153,117	$ 242,428
Federal Home Loan Bank	1.75%	1.94%
Weighted average rate on other long-term debt	0.00%	0.00%
Private Placement [Member]
Subordinated debt	$ 8,400
Debt, Weighted Average Interest Rate	6.00%
Long-term Debt [Member]
Subordinated Borrowing, Interest Rate	5.25%
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	Jun. 30, 2020	Dec. 31, 2019
Amount
Secured Debt	$ 811,772	$ 0
FHLB long-term advances	153,117	242,428
Subordinated debt	321,176	170,967
Unamortized debt issuance costs	(2,962)	(1,007)
Finance Lease, Liability	1,889	1,213
Capital loan with municipality	775	775
Total long-term debt	$ 1,285,767	$ 414,376
Average Rate
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	0.35%
Federal Home Loan Bank	1.75%	1.94%
Debt, Weighted Average Interest Rate	4.88%	4.97%
Lessee, Finance Lease, Discount Rate	3.81%	4.48%
Weighted average rate on other long-term debt	0.00%	0.00%
Total long-term debt	1.65%	3.20%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ 30,977	$ 31,144	$ 28,543	$ 60,869
Unrealized gain (loss) on derivatives		94		187
Retirement obligation	0	0	0	0
Total	30,977	31,238	28,543	61,056
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	2	(37)	(57)	(215)
Unrealized gain (loss) on derivatives		0		0
Retirement obligation	(457)	(320)	(882)	(695)
Total	(455)	(357)	(939)	(910)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	30,975	31,181	28,600	61,084
Unrealized gain (loss) on derivatives		94		187
Unfunded pension obligation	457	320	882	695
Total	31,432	31,595	29,482	61,966
Transactions Tax-effect
Unrealized gain (loss) on investment securities	(6,685)	(6,671)	(6,173)	(13,069)
Unrealized gain (loss) on derivatives		(22)		(43)
Retirement obligation	(104)	(74)	(201)	(159)
Total	(6,789)	(6,767)	(6,374)	(13,271)
Transactions Net of tax
Unrealized gain (loss) on investment securities	24,290	24,510	22,427	48,015
Unrealized gain (loss) on derivatives	0	72	0	144
Retirement obligation	353	246	681	536
Total	24,643	24,828	23,108	48,695
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	63,691	37,320	63,691	37,320	$ 39,401	$ 41,264	$ 12,810	$ (11,601)
Unrealized gain (loss) on cash flow hedges		(73)		(73)			(145)	(217)
Retirement obligation	(27,260)	(32,054)	(27,260)	(32,054)	(27,613)	(27,941)	(32,300)	(32,590)
Total	36,431	5,193	36,431	5,193	$ 11,788	$ 13,323	$ (19,635)	$ (44,408)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ 24,643	$ 24,828	$ 23,108	$ 48,695

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Realized gain (loss) on securities available-for-sale	$ 2	$ (37)	$ (57)	$ (215)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	102	106	202	206
Defined Benefit Plan, Amortization of Gain (Loss)	(559)	(426)	(1,084)	(901)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(457)	(320)	(882)	(695)
Total	$ (455)	$ (357)	$ (939)	$ (910)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	Jun. 30, 2020USD ($)entity	Dec. 31, 2019USD ($)entity
Derivative [Line Items]
Number of counterparties | entity	19	18
Derivative liabilities	$ 295,705	$ 112,616
Derivative, Notional Amount	8,348,672	7,586,618
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	132,700	37,800
Credit Risk Derivative Liabilities, at Fair Value		$ 900
Credit Risk Derivative Assets, at Fair Value	$ (700)
Foreign Exchange [Member]
Derivative [Line Items]
Number of counterparties | entity	6	6
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 226,600	$ 216,200
Credit Risk Derivative Liabilities, at Fair Value	400	200
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	157,700	33,400
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative liabilities	217,300	67,500
Derivative, Notional Amount	2,200,000	1,900,000
Accrued interest and other liabilities | Derivative | Foreign Exchange [Member]
Derivative [Line Items]
Derivative liabilities	4,900	18,300
Derivative, Notional Amount	$ 2,000,000	$ 1,900,000

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Asset	$ 295,424	$ 112,607
Derivative liabilities	295,705	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	2,636
Derivative liabilities	219,404	70,808
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative Asset	219,123	70,799
Derivative liabilities	$ 6	$ 2,636

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ 295,705	$ 112,616
Derivative Liability, Fair Value, Gross Asset	(521,040)	(188,395)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(225,335)	(75,779)
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	219,410	73,444
Derivative Liability, Fair Value, Gross Asset	(444,174)	(147,193)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(224,764)	(73,749)
Fair Value Hedges | Foreign Exchange [Member] | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	76,295	39,172
Derivative Liability, Fair Value, Gross Asset	(76,866)	(41,202)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ (571)	$ (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	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative, Notional Amount	$ 8,348,672	$ 7,586,618
Derivative Asset	295,424	112,607
Derivative Liability	$ (295,705)	(112,616)
Average Maturity (years)	3 years 1 month 6 days
Fair Value	$ (281)
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,201,284
Average Maturity (years)	5 years 4 months 24 days
Fair Value	$ 219,117
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,201,284
Average Maturity (years)	5 years 4 months 24 days
Fair Value	$ (219,398)
Foreign Exchange [Member] | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 1,973,052
Average Maturity (years)	6 months
Fair Value	$ 4,877
Foreign Exchange [Member] | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 1,973,052
Average Maturity (years)	6 months
Fair Value	$ (4,877)
Accrued interest and other assets | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,201,284	1,923,375
Derivative Asset	219,123	70,799
Derivative Liability	(6)	(2,636)
Accrued interest and other assets | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	1,973,052	1,869,934
Derivative Asset	40,586	28,739
Derivative Liability	(35,709)	(10,433)
Accrued interest and other liabilities | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,201,284	1,923,375
Derivative Asset	6	2,636
Derivative Liability	(219,404)	(70,808)
Accrued interest and other liabilities | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	1,973,052	1,869,934
Derivative Asset	35,709	10,433
Derivative Liability	$ (40,586)	$ (28,739)

COMMITMENTS AND CONTINGENCIES C

COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 10,181,711	$ 9,201,665
Unused Commitments to Extend Credit	2,866,550
Commercial
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,322,374	2,465,877
Unused Commitments to Extend Credit	1,262,292
Lease financing
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	80,087	88,364
Unused Commitments to Extend Credit	0
Construction real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	506,085	493,182
Unused Commitments to Extend Credit	433,673
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,343,702	4,194,651
Unused Commitments to Extend Credit	135,504
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,250,619
Commercial real estate-owner
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,093,083
Unused Commitments to Extend Credit	45,973
Residential real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,043,745	1,055,949
Unused Commitments to Extend Credit	32,773
Home equity
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	764,171	771,869
Unused Commitments to Extend Credit	743,390
Installment
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	79,150	82,589
Unused Commitments to Extend Credit	19,216
Credit card
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	42,397	$ 49,184
Unused Commitments to Extend Credit	$ 193,729

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 16,700,000		$ 16,700,000		$ 600,000
Commitments outstanding to extend credit	0		0		0
Loans and Leases Receivable, Commitments, Fixed Rates			142,800,000		123,700,000
Loans and Leases Receivable, Commitments, Variable Rates			$ 3,300,000,000		$ 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		1 year
Loan Commitments, Fixed Rate, Maturities, Maximum			30 years 9 months 18 days		31 years 7 months 6 days
Letters of credit issued to guarantee performance of a client to a third party	35,900,000		$ 35,900,000		$ 33,400,000
Affordable Housing Program Obligation	34,100,000		34,100,000		38,500,000
Amortization Method Qualified Affordable Housing Project Investments, Amortization			4,100,000	$ 3,800,000
Affordable housing contingent commitment	0		0		0
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	6,700,000		6,700,000		5,100,000
Estimated Litigation Liability	0		0		0
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	3,400,000,000		3,400,000,000		3,300,000,000
Affordable housing investment [Member]
Commitments and Contingencies Disclosure [Line Items]
Low-income housing tax credit	1,800,000	$ 1,600,000	3,700,000	3,200,000
Historic tax credit [Member]
Commitments and Contingencies Disclosure [Line Items]
Low-income housing tax credit	100,000	$ 55,000	200,000	100,000
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
Variable Interest Entity, Not Primary Beneficiary [Member]
Commitments and Contingencies Disclosure [Line Items]
Historic Tax Credit Recorded Investment	$ 3,700,000		$ 3,700,000		$ 3,100,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense	$ 7,990	$ 13,201	$ 13,914	$ 23,122
Effective tax rate	17.60%	20.00%	17.40%	19.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 1,900		$ 1,900		$ 2,400
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	$ 100
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		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Retirement Benefits [Abstract]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year	$ 0		$ 0
Payment for Pension Benefits			0		$ 0
Pension Cost (Reversal of Cost)	$ 526,000	$ 145,000	$ 926,000	$ 520,000

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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Retirement Benefits [Abstract]
Service cost	$ 1,926	$ 1,545	$ 3,776	$ 3,295
Interest cost	607	689	1,207	1,389
Expected return on plan assets	(2,464)	(2,409)	(4,939)	(4,859)
Amortization of prior service cost	(102)	(106)	(202)	(206)
Defined Benefit Plan, Amortization of Gain (Loss)	559	426	1,084	901
Net periodic benefit cost (income)	$ 526	$ 145	$ 926	$ 520

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue Recognition [Abstract]
Interchange income	$ 5,600	$ 6,700	$ 11,300	$ 15,200
Credit card expense	$ 2,800	$ 2,100	$ 5,800	$ 5,000

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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 37,393	$ 52,703	$ 66,021	$ 98,542
Denominator for basic earnings per share - weighted average shares	97,220,748	98,083,799	97,478,719	98,005,379
Effect of dilutive securities -
Employee stock awards	767,852	564,585	693,689	537,568
Denominator for diluted earnings per share - adjusted weighted average shares	97,988,600	98,648,384	98,172,408	98,542,947
Basic	$ 0.38	$ 0.54	$ 0.68	$ 1.01
Diluted	$ 0.38	$ 0.53	$ 0.67	$ 1

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 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	Jun. 30, 2020	Dec. 31, 2019
Financial assets
Investment securities held-to-maturity	$ 127,347	$ 142,862
Other investments	132,366	125,020
Interest Receivable	39,022
Deposits
Noninterest-bearing	3,515,048	2,643,928
Savings	3,287,314	2,960,979
Time	2,241,212	2,240,441
Carrying value
Financial assets
Cash and short-term investments	322,484	257,639
Investment securities held-to-maturity	127,347	142,862
Other investments	132,366	125,020
Loans held for sale	43,950	13,680
Loans and leases	10,023,050	9,144,015
Interest Receivable	51,600	39,591
Deposits
Deposits	11,701,415	10,210,229
Short-term borrowings	154,347	1,316,181
Long-term debt	1,285,767	414,376
Interest Payable	10,432	13,671
Fair value
Financial assets
Cash and short-term investments	322,484	257,639
Investment securities held-to-maturity	132,956	142,821
Loans held for sale	43,950	13,680
Loans and leases	10,038,565	9,134,215
Interest Receivable	51,600	39,591
Deposits
Deposits	11,714,041	10,209,790
Short-term borrowings	154,347	1,316,181
Long-term debt	1,280,963	414,937
Interest Payable	10,432	13,671
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments	322,484	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	154,347	1,316,181
Long-term debt	0	0
Interest Payable	120	1,899
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	132,956	142,821
Loans held for sale	43,950	13,680
Loans and leases	0	0
Interest Receivable	12,578	12,743
Deposits
Deposits	11,714,041	10,209,790
Short-term borrowings	0	0
Long-term debt	1,280,963	414,937
Interest Payable	10,312	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	10,038,565	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	Jun. 30, 2020	Dec. 31, 2019
Assets
Investment securities available-for-sale	$ 2,897,413
Derivative Asset	295,424	$ 112,607
Liabilities
Derivative liabilities	295,705	112,616
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale	2,897,413	2,852,084
Derivative Asset		73,558
Total	3,192,999	2,964,814
Liabilities
Total	296,618	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	2,855,732	2,842,794
Derivative Asset		73,558
Total	3,151,318	2,955,524
Liabilities
Total	296,618	112,922
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale	41,577	9,190
Derivative Asset		0
Total	41,577	9,190
Liabilities
Total	0	0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	219,291
Liabilities
Derivative liabilities	220,323	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	219,291
Liabilities
Derivative liabilities	220,323	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	76,295	39,172
Liabilities
Derivative liabilities	76,295	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	76,295	39,172
Liabilities
Derivative liabilities	76,295	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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Beginning balance	$ 44,250	$ 13,355	$ 9,190	$ 14,715
Accretion (amortization)	3	(569)	19	(562)
Increase (decrease) in fair value	(8)	12	(38)	33
Settlements	(2,668)	0	32,406	(1,388)
Ending balance	$ 41,577	$ 12,798	$ 41,577	$ 12,798

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	Jun. 30, 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	28,859	9,268
OREO	$ 489	$ 1,088

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Millions	Aug. 30, 2019	Sep. 30, 2019	Jun. 30, 2020
Business Acquisition [Line Items]
Goodwill	$ 58	$ 58	$ 0
Bannockburn [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 114.6

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Thousands	Aug. 30, 2019	Sep. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Business Acquisition [Line Items]
Cash consideration	$ 53,700
Stock consideration	60,900
Total assets acquired	74,900
Total liabilities assumed	18,400		$ 0	$ 5
Goodwill	58,000	$ 58,000	$ 0
Bannockburn [Member]
Business Acquisition [Line Items]
Total purchase consideration	$ 114,600