First Financial Bancorp. (FFBC) 10-Q 6 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 05, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-34762
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		98,018,237
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
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		Sep. 30, 2020	Dec. 31, 2019
ASSETS
Cash and due from banks		$ 207,128	$ 200,691
Interest-bearing deposits with other banks		38,806	56,948
Investment securities available-for-sale, at fair value (amortized cost $2,915,937 at September 30, 2020 and $2,798,298 at December 31, 2019)		3,004,963	2,852,084
Investment securities held-to-maturity (fair value $123,441 at September 30, 2020 and $142,821 at December 31, 2019)		118,072	142,862
Other investments		118,292	125,020
Loans held for sale		69,008	13,680
Loans
Total loans and leases		10,200,809	9,201,665
Loans and Leases Receivable, Allowance	[1]	168,544	57,650
Net loans and leases		10,032,265	9,144,015
Premises and equipment		209,474	214,506
Goodwill		937,771	937,771
Other Finite-Lived Intangible Assets, Gross		67,419	76,201
Accrued interest and other assets		1,122,449	747,847
Total assets		15,925,647	14,511,625
Deposits
Interest-bearing		2,632,467	2,364,881
Savings		3,446,678	2,960,979
Time		1,935,392	2,240,441
Total interest-bearing deposits		8,014,537	7,566,301
Noninterest-bearing		3,552,893	2,643,928
Total deposits		11,567,430	10,210,229
Federal funds purchased and securities sold under agreements to repurchase		247,658	165,181
FHLB short-term borrowings		0	1,151,000
Total short-term borrowings		247,658	1,316,181
Long-term debt		1,341,164	414,376
Total borrowed funds		1,588,822	1,730,557
Accrued interest and other liabilities		521,580	323,134
Total liabilities		$ 13,677,832	$ 12,263,920
Common Stock, Shares, Issued		104,281,794	104,281,794
Common Stock, Shares Authorized		160,000,000	160,000,000
SHAREHOLDERS' EQUITY
Common stock - no par value Authorized - 160,000,000 shares Issued - 104,281,794 shares in 2020 and 2019		$ 1,637,489	$ 1,640,771
Retained earnings		694,484	711,249
Accumulated other comprehensive loss		42,266	13,323
Treasury stock, at cost, 6,282,031 shares in 2020 and 5,790,796 shares in 2019		(126,424)	(117,638)
Total shareholders' equity		2,247,815	2,247,705
Total liabilities and shareholders' equity		15,925,647	14,511,625
Loans and Leases Receivable, Net of Deferred Income		10,200,809	9,201,665
Commercial real estate
Loans
Total loans and leases		4,347,125	4,194,651
Loans and Leases Receivable, Net of Deferred Income		4,347,125	4,194,651
Construction real estate
Loans
Total loans and leases		575,648	493,182
Loans and Leases Receivable, Net of Deferred Income		575,648	493,182
Commercial
Loans
Total loans and leases		3,292,313	2,465,877
Loans and Leases Receivable, Net of Deferred Income		3,292,313	2,465,877
Lease financing
Loans
Total loans and leases		74,742	88,364
Loans and Leases Receivable, Net of Deferred Income		74,742	88,364
Residential real estate
Loans
Total loans and leases		1,027,702	1,055,949
Loans and Leases Receivable, Net of Deferred Income		1,027,702	1,055,949
Home equity
Loans
Total loans and leases		754,743	771,869
Loans and Leases Receivable, Net of Deferred Income		754,743	771,869
Installment
Loans
Total loans and leases		84,629	82,589
Loans and Leases Receivable, Net of Deferred Income		84,629	82,589
Credit card
Loans
Total loans and leases		43,907	49,184
Loans and Leases Receivable, Net of Deferred Income		$ 43,907	$ 49,184
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

CONSOLIDATED BALANCE SHEETS CON

CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Available-for-sale Securities, Amortized Cost Basis	$ 2,915,937	$ 2,798,298
Debt Securities, Held-to-maturity, Fair Value	$ 123,441	$ 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	6,282,031	5,790,796

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Document Period End Date				Sep. 30, 2020
Interest income
Loans, including fees		$ 103,249	$ 126,786	$ 324,924	$ 376,207
Investment securities
Taxable		17,906	22,180	55,387	70,031
Tax-exempt		4,884	4,457	14,403	13,051
Total interest on investment securities		22,790	26,637	69,790	83,082
Other earning assets		31	222	220	638
Total interest income		126,070	153,645	394,934	459,927
Interest expense
Deposits		7,886	20,151	36,002	60,006
Short-term borrowings		51	7,199	6,412	19,805
Long-term borrowings		5,953	4,760	14,482	14,764
Total interest expense		13,890	32,110	56,896	94,575
Net interest income		112,180	121,535	338,038	365,352
Provision for Credit Losses	[1]	15,299	5,228	57,038	25,969
Provision for credit losses	[1]	(1,925)	(216)	2,013	(342)
Net interest income after provision for loan and lease losses		98,806	116,523	278,987	339,725
Noninterest income
Service Charges on Deposit Accounts		7,356	9,874	21,792	28,596
Trust and wealth management fees		3,855	3,718	12,438	11,731
Bankcard income		3,124	3,316	8,666	15,399
Client derivative fees		2,203	4,859	8,292	11,468
Foreign exchange income		10,530	1,708	27,072	1,725
Net gain from sales of loans		18,594	4,806	38,087	10,128
Net gain (loss) on sales/transfers of investment securities		2	105	(55)	(110)
Other		3,835	4,754	11,316	15,668
Total noninterest income		49,499	33,140	127,608	94,605
Noninterest expenses
Salaries and employee benefits		63,769	53,212	174,516	155,109
Net occupancy		5,625	5,509	17,107	17,735
Furniture and equipment		3,638	4,120	11,372	11,758
Data processing		6,837	5,774	20,245	15,885
Marketing		1,856	1,346	4,415	4,928
Communication		855	910	2,652	2,385
Professional services		2,443	4,771	6,923	9,062
State intangible tax		1,514	1,445	4,544	4,062
FDIC assessments		1,350	(1,097)	4,045	918
Intangible assets amortization		2,779	2,432	8,362	6,521
Other		6,845	8,020	21,685	21,082
Total noninterest expenses		97,511	86,442	275,866	249,445
Income before income taxes		50,794	63,221	130,729	184,885
Income tax expense		9,317	12,365	23,231	35,487
Net income		$ 41,477	$ 50,856	$ 107,498	$ 149,398
Earnings per common share
Basic		$ 0.43	$ 0.52	$ 1.10	$ 1.52
Diluted		0.42	0.51	1.10	1.51
Cash dividends declared per share		$ 0.23	$ 0.23	$ 0.69	$ 0.67
Average common shares outstanding - basic		97,247,080	98,517,025	97,400,942	98,177,802
Average common shares outstanding - diluted		98,008,733	99,077,723	98,117,463	98,723,173
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 41,477	$ 50,856	$ 107,498	$ 149,398
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	5,434	9,915	27,861	57,930
Change in retirement obligation	401	269	1,082	805
Unrealized gain (loss) on derivatives	0	73	0	217
Other comprehensive income (loss)	5,835	10,257	28,943	58,952
Comprehensive income	$ 47,312	$ 61,113	$ 136,441	$ 208,350

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	149,398		149,398
Other comprehensive income (loss)	58,952			58,952
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(66,680)		(66,680)
Treasury Stock, Shares, Acquired					(1,143,494)
Treasury Stock, Value, Acquired, Cost Method	(27,372)				$ (27,372)
Stock Issued During Period, Shares, Acquisitions					2,601,823
Stock Issued During Period, Value, Acquisitions	60,934	$ 13,658			$ 47,276
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)					269,646
Restricted stock awards, net of forfeitures	(2,267)	(5,954)			$ 3,687
Share-based compensation expense	6,467	$ 6,467
Ending Balances (in shares) at Sep. 30, 2019		104,281,794			(4,186,975)
Ending Balances at Sep. 30, 2019	2,261,313		685,368	15,450	$ (78,838)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,188,189	$ 1,623,699	657,730	5,193	$ (98,433)
Beginning Balances (in shares) at Jun. 30, 2019		104,281,794			(5,634,104)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	50,856		50,856
Other comprehensive income (loss)	10,257			10,257
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(23,218)		(23,218)
Treasury Stock, Shares, Acquired					(1,143,494)
Treasury Stock, Value, Acquired, Cost Method	(27,372)				$ (27,372)
Stock Issued During Period, Shares, Acquisitions					2,601,823
Stock Issued During Period, Value, Acquisitions	60,934	$ 13,658			$ 47,276
Restricted stock awards, net of forfeitures (in shares)					(11,200)
Restricted stock awards, net of forfeitures	(38)	271			$ (309)
Share-based compensation expense	1,705	$ 1,705
Ending Balances (in shares) at Sep. 30, 2019		104,281,794			(4,186,975)
Ending Balances at Sep. 30, 2019	2,261,313		685,368	15,450	$ (78,838)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		$ 1,639,333	685,368	15,450
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	107,498		107,498
Other comprehensive income (loss)	28,943			28,943
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(67,381)		(67,381)
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)					378,360
Restricted stock awards, net of forfeitures	(1,203)	(8,891)			$ 7,688
Share-based compensation expense	5,749	$ 5,749
Ending Balances (in shares) at Sep. 30, 2020		104,281,794			(6,282,031)
Ending Balances at Sep. 30, 2020	2,247,815	$ 1,637,489	694,484	42,266	$ (126,424)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,221,019	$ 1,635,070	675,532	36,431	$ (126,014)
Beginning Balances (in shares) at Jun. 30, 2020		104,281,794			(6,262,936)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	41,477		41,477
Other comprehensive income (loss)	5,835			5,835
Cash dividends declared :
Common stock at $0.23 per share in 2020 and $0.22 per share in 2019	(22,525)		(22,525)
Restricted stock awards, net of forfeitures (in shares)					(19,095)
Restricted stock awards, net of forfeitures	(7)	$ 403			$ (410)
Share-based compensation expense	2,016	$ 2,016
Ending Balances (in shares) at Sep. 30, 2020		104,281,794			(6,282,031)
Ending Balances at Sep. 30, 2020	2,247,815	$ 1,637,489	$ 694,484	$ 42,266	$ (126,424)
Retained Earnings (Accumulated Deficit)	$ 694,484

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Common Stock, Dividends, Per Share, Declared	$ 0.23	$ 0.23	$ 0.69	$ 0.67

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Operating activities
Net income	$ 107,498	$ 149,398
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	59,051	25,969
Depreciation and amortization	24,955	20,136
Stock-based compensation expense	5,749	6,467
Pension expense (income)	1,705	781
Net amortization (accretion) on investment securities	13,570	8,663
Net (gain) loss on sales of investment securities	55	110
Originations of loans held for sale	(691,716)	(269,271)
Net gains from sales of loans held for sale	(38,087)	(10,128)
Proceeds from sales of loans held for sale	674,475	260,243
Deferred income taxes	(9,744)	12,626
Amortization of operating leases	5,973	5,494
Payments for operating leases	(5,801)	(5,652)
Decrease (increase) cash surrender value of life insurance	985	3,017
Decrease (increase) in interest receivable	(13,262)	201
(Decrease) increase in interest payable	(4,559)	1,160
Decrease (increase) in other assets	(350,021)	(232,483)
(Decrease) increase in other liabilities	177,275	137,405
Net cash provided by (used in) operating activities	(43,869)	108,102
Investing activities
Proceeds from sales of securities available-for-sale	42,628	400,533
Proceeds from calls, paydowns and maturities of securities available-for-sale	658,521	401,586
Purchases of securities available-for-sale	(787,048)	(518,455)
Proceeds from calls, paydowns and maturities of securities held-to-maturity	25,005	12,073
Payments to Acquire Other Investments	18,659	11,620
Net decrease (increase) in interest-bearing deposits with other banks	18,142	(1,931)
Net decrease (increase) in loans and leases	(1,007,585)	(267,320)
Proceeds from disposal of other real estate owned	1,487	1,207
Purchases of premises and equipment	(13,404)	(15,227)
Payments to Acquire Businesses, Net of Cash Acquired	0	(51,663)
Net cash (paid) received for branch divestitures	0	118
Net cash provided by (used in) investing activities	(1,080,913)	(50,699)
Financing activities
Net (decrease) increase in total deposits	1,357,201	(56,419)
Net (decrease) increase in short-term borrowings	(1,068,523)	173,495
Payments of long-term debt	105,201	74,454
Proceeds from Issuance of Subordinated Long-term Debt	150,000	0
Proceeds from (Repayments of) Other Long-term Debt	881,673	0
Cash dividends paid on common stock	(67,317)	(66,482)
Treasury stock purchase	16,686	27,372
Proceeds from exercise of stock options	72	90
Net cash provided by (used in) financing activities	1,131,219	(51,142)
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	6,437	6,261
Cash and due from banks at beginning of period	200,691	236,221
Cash and due from banks at end of period	207,128	242,482
Supplemental schedule for investing activities
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets, Net Of Purchase Consideration	0	(39,140)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	0	(18,298)
Goodwill, Acquired During Period	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Goodwill resulting from business combinations	$ 0	$ 57,438

ORGANIZATION, CONSOLIDATION AND

ORGANIZATION, CONSOLIDATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 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 nine months 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 September 30, 2020 , is excluded by policy election 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 $11.7 million as of September 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. The Company made the policy election to exclude accrued interest receivable on loans and leases 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	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTSFor the three months ended September 30, 2020, there were sales of $1.3 million of AFS securities with insignificant gross realized gains and gross realized losses. For the three months ended September 30, 2019, proceeds on the sale of $284.9 million of AFS securities resulted in $1.2 million in gross realized gains and $1.1 million in gross realized losses. For the nine months ended September 30, 2020, there were sales of $42.6 million of AFS securities with $0.1 million in gross realized gains and $0.2 million in gross realized losses. For the nine months ended September 30, 2019, there were $400.5 million sales of AFS securities with $1.9 million in gross realized gains and $1.8 million in 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 September 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 59 1 0 60 Mortgage-backed securities - residential 16,069 250 0 16,319 393,395 16,084 (59) 409,420 Mortgage-backed securities - commercial 84,701 3,834 0 88,535 550,408 10,943 (4,791) 556,560 Collateralized mortgage obligations 6,987 93 0 7,080 680,581 25,891 (339) 706,133 Obligations of state and other political subdivisions 10,315 1,192 0 11,507 761,589 41,007 (599) 801,997 Asset-backed securities 0 0 0 0 433,811 2,963 (2,978) 433,796 Other securities 0 0 0 0 95,995 1,496 (597) 96,894 Total $ 118,072 $ 5,369 $ 0 $ 123,441 $ 2,915,937 $ 98,389 $ (9,363) $ 3,004,963 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 September 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 $ 4,098 $ 4,133 Due after one year through five years 0 0 53,902 55,486 Due after five years through ten years 5,784 6,864 183,872 190,863 Due after ten years 4,531 4,643 615,870 648,572 Mortgage-backed securities - residential 16,069 16,319 393,395 409,420 Mortgage-backed securities - commercial 84,701 88,535 550,408 556,560 Collateralized mortgage obligations 6,987 7,080 680,581 706,133 Asset-backed securities 0 0 433,811 433,796 Total $ 118,072 $ 123,441 $ 2,915,937 $ 3,004,963 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 September 30, 2020 or December 31, 2019. As of September 30, 2020, the Company's investment securities portfolio consisted of 1,291 securities, of which 119 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, past due or in a loss position as of September 30, 2020. Therefore, the Company did not record an allowance for credit losses for these securities as of September 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: September 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 20,145 (59) 0 0 20,145 (59) Mortgage-backed securities - commercial 145,885 (1,568) 44,164 (3,223) 190,049 (4,791) Collateralized mortgage obligations 42,042 (339) 1 0 42,043 (339) Obligations of state and other political subdivisions 81,678 (599) 0 0 81,678 (599) Asset-backed securities 138,610 (1,307) 97,031 (1,671) 235,641 (2,978) Other securities 19,033 (349) 4,577 (248) 23,610 (597) Total $ 447,393 $ (4,221) $ 145,773 $ (5,142) $ 593,166 $ (9,363) 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	9 Months Ended
	Sep. 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 September 30, 2020, First Financial had $886.1 million in PPP loans, net of unearned fees of $24.2 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 September 30, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 1,254,361 $ 502,248 $ 384,079 $ 242,588 $ 153,411 $ 152,890 $ 2,689,577 $ 468,883 $ 3,158,460 Special mention 21,981 6,871 16,363 13,925 2,366 8,325 69,831 10,570 80,401 Substandard 4,513 1,086 7,802 25,010 6,804 1,626 46,841 6,611 53,452 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 1,280,855 $ 510,205 $ 408,244 $ 281,523 $ 162,581 $ 162,841 $ 2,806,249 $ 486,064 $ 3,292,313 Lease financing Pass $ 11,084 $ 30,564 $ 13,872 $ 7,983 $ 5,971 $ 3,367 $ 72,841 $ 0 $ 72,841 Special mention 317 0 0 0 0 0 317 0 317 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Substandard 9 0 476 822 277 0 1,584 0 1,584 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 11,410 $ 30,564 $ 14,348 $ 8,805 $ 6,248 $ 3,367 $ 74,742 $ 0 $ 74,742 Construction real estate Pass $ 53,598 $ 211,962 $ 223,732 $ 34,952 $ 23,987 $ 990 $ 549,221 $ 15,822 $ 565,043 Special mention 0 621 0 9,984 0 0 10,605 0 10,605 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 53,598 $ 212,583 $ 223,732 $ 44,936 $ 23,987 $ 990 $ 559,826 $ 15,822 $ 575,648 Commercial real estate - investor Pass $ 379,720 $ 1,096,225 $ 445,501 $ 451,095 $ 327,564 $ 431,524 $ 3,131,629 $ 39,470 $ 3,171,099 Special mention 952 56 0 15,178 16,873 8,697 41,756 559 42,315 Substandard 6,198 2,562 17,861 7,241 94 15,843 49,799 0 49,799 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 386,870 $ 1,098,843 $ 463,362 $ 473,514 $ 344,531 $ 456,064 $ 3,223,184 $ 40,029 $ 3,263,213 Commercial real estate - owner Pass $ 155,486 $ 180,808 $ 153,043 $ 144,601 $ 140,566 $ 219,723 $ 994,227 $ 40,541 $ 1,034,768 Special mention 2,048 1,946 13,043 4,903 4,540 11,873 38,353 59 38,412 Substandard 647 520 851 4,907 446 3,361 10,732 0 10,732 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 158,181 $ 183,274 $ 166,937 $ 154,411 $ 145,552 $ 234,957 $ 1,043,312 $ 40,600 $ 1,083,912 Residential real estate Performing $ 228,049 $ 265,023 $ 133,562 $ 74,811 $ 68,109 $ 250,625 $ 1,020,179 $ 0 $ 1,020,179 Nonperforming 242 526 642 509 88 5,516 7,523 0 7,523 Total $ 228,291 $ 265,549 $ 134,204 $ 75,320 $ 68,197 $ 256,141 $ 1,027,702 $ 0 $ 1,027,702 Home equity Performing $ 45,297 $ 22,107 $ 19,391 $ 12,418 $ 10,704 $ 46,839 $ 156,756 $ 594,615 $ 751,371 Nonperforming 0 0 75 39 29 204 347 3,025 3,372 Total $ 45,297 $ 22,107 $ 19,466 $ 12,457 $ 10,733 $ 47,043 $ 157,103 $ 597,640 $ 754,743 Installment Performing $ 18,610 $ 17,887 $ 12,809 $ 10,367 $ 2,582 $ 3,708 $ 65,963 $ 18,557 $ 84,520 Nonperforming 9 29 25 21 21 4 109 0 109 Total $ 18,619 $ 17,916 $ 12,834 $ 10,388 $ 2,603 $ 3,712 $ 66,072 $ 18,557 $ 84,629 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 43,426 $ 43,426 Nonperforming 0 0 0 0 0 0 0 481 481 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 43,907 $ 43,907 Grand Total $ 2,183,121 $ 2,341,041 $ 1,443,127 $ 1,061,354 $ 764,432 $ 1,165,115 $ 8,958,190 $ 1,242,619 $ 10,200,809 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 September 30, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 54 $ 133 $ 2,181 $ 2,368 $ 3,289,945 $ 3,292,313 $ 0 Lease financing 0 0 0 0 74,742 74,742 0 Construction real estate 0 0 0 0 575,648 575,648 0 Commercial real estate-investor 84 7,895 1,286 9,265 3,253,948 3,263,213 0 Commercial real estate-owner 755 0 1,051 1,806 1,082,106 1,083,912 0 Residential real estate 2,816 340 4,368 7,524 1,020,178 1,027,702 0 Home equity 1,468 319 1,585 3,372 751,371 754,743 0 Installment 50 20 38 108 84,521 84,629 0 Credit card 215 183 83 481 43,426 43,907 79 Total $ 5,442 $ 8,890 $ 10,592 $ 24,924 $ 10,175,885 $ 10,200,809 $ 79 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 during the COVID-19 pandemic were not considered to be TDR as of September 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 169 TDRs totaling $37.1 million at September 30, 2020, including $7.8 million on accrual status and $29.3 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 $5.7 million related to TDRs at September 30, 2020. Additionally, as of September 30, 2020, $5.4 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 nine months ended September 30, 2020 and 2019: Three months ended September 30, 2020 September 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 1 $ 1,480 $ 1,480 2 $ 2,482 $ 2,521 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 2 1,659 1,658 Residential real estate 2 109 92 5 478 455 Home equity 4 120 118 1 35 36 Installment 0 0 0 1 30 29 Total 7 $ 1,709 $ 1,690 11 $ 4,684 $ 4,699 Nine months ended September 30, 2020 September 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 8 $ 14,984 $ 14,984 8 $ 25,009 $ 25,071 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 9 3,024 2,932 Residential real estate 20 1,677 1,581 22 2,944 2,626 Home equity 10 346 344 13 358 330 Installment 1 26 15 1 30 29 Total 39 $ 17,033 $ 16,924 53 $ 31,365 $ 30,988 For TDRs identified during the three and nine months ended September 30, 2020, there were $0.6 million and $1.7 million, respectively, of chargeoffs for the portion of TDRs determined to be uncollectible. For TDRs identified during the three and nine months ended September 30, 2019, there were $2.3 million chargeoffs for the portion of TDRs determined to be uncollectible. The following table provides information on how TDRs were modified during the nine months ended September 30, 2020 and 2019: Three months ended Nine months ended September 30, September 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 1,480 4,349 4,663 19,984 Other (1) 210 350 12,261 2,335 Total $ 1,690 $ 4,699 $ 16,924 $ 30,988 (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 nine month periods ended September 30, 2020, there was one TDR relationship with an insignificant balance 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 September 30, 2019, there was one TDR relationship for $0.1 million for which there was a payment default during the period that occurred within twelve months of the loan modifications. For the nine months ended September 30, 2019, there were three TDR relationships for $7.0 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 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. As of September 30, 2020, the Company's loan portfolio included 1,902 commercial loans with balances of $2.1 billion and 1,830 consumer loans with balances of $131.4 million that were modified in response to COVID-19 that are not considered TDRs. Of the loan balances initially modified, $1.5 billion have returned to a normal payment schedule, with $631.2 million receiving a second deferral. The second round of deferrals consist primarily of hotel and franchise loans, which comprise $438.2 million or 69% of the total balances deferred for a second time. Nonperforming Loans. Loans classified as nonaccrual and loans modified as TDRs are considered nonperforming for September 30, 2020 and impaired as of December 31, 2019. The following table provides information on nonperforming loans: September 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 $ 20,558 $ 14,128 $ 34,686 $ 24,346 Lease financing 0 1,092 1,092 223 Construction real estate 0 0 0 0 Commercial real estate 1,310 23,211 24,521 7,295 Residential real estate 252 11,852 12,104 10,892 Home equity 0 5,374 5,374 5,242 Installment 0 153 153 167 Total nonaccrual loans $ 22,120 $ 55,810 $ 77,930 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $29.3 million and $18.5 million as of September 30, 2020 and December 31, 2019, respectively. Three months ended Nine months ended September 30, September 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 $ 1,552 $ 1,568 $ 4,185 $ 4,648 Interest included in income Nonaccrual loans 689 336 1,226 863 Troubled debt restructurings 64 184 367 689 Total interest included in income 753 520 1,593 1,552 Net impact on interest income $ 799 $ 1,048 $ 2,592 $ 3,096 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 nine months ended September 30, 2019 were as follows: Three months ended Nine months ended September 30, 2019 September 30, 2019 (Dollars in thousands) Average Interest Average Interest Loans with no related allowance recorded Commercial & industrial $ 37,835 $ 316 $ 35,626 $ 807 Lease financing 148 0 155 0 Construction real estate 6 0 7 0 Commercial real estate 18,703 94 20,907 295 Residential real estate 15,388 74 16,177 229 Home equity 5,594 29 5,941 95 Installment 150 0 162 2 Total 77,824 513 78,975 1,428 Loans with an allowance recorded Commercial & industrial 4,316 1 3,213 87 Lease financing 142 0 71 0 Construction real estate 0 0 0 0 Commercial real estate 1,010 4 1,507 27 Residential real estate 668 2 484 10 Home equity 0 0 0 0 Installment 0 0 0 0 Total 6,136 7 5,275 124 Total Commercial & industrial 42,151 317 38,839 894 Lease financing 290 0 226 0 Construction real estate 6 0 7 0 Commercial real estate 19,713 98 22,414 322 Residential real estate 16,056 76 16,661 239 Home equity 5,594 29 5,941 95 Installment 150 0 162 2 Total $ 83,960 $ 520 $ 84,250 $ 1,552 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. September 30, 2020 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 10,091 $ 0 $ 11,541 $ 0 $ 21,632 Commercial real estate-investor 0 0 0 649 649 Commercial real estate-owner 0 0 0 662 662 Residential real estate 0 0 0 1,235 1,235 Total $ 10,091 $ 0 $ 11,541 $ 2,546 $ 24,178 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 nine 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 Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 1,872 $ 1,421 $ 2,033 $ 1,401 Additions Commercial & industrial 187 217 510 353 Residential real estate 136 104 282 1,376 Total additions 323 321 792 1,729 Disposals Commercial & industrial 0 (228) (217) (498) Residential real estate (510) (325) (1,270) (709) Total disposals (510) (553) (1,487) (1,207) Valuation adjustment Commercial & industrial (22) (56) 448 (111) Residential real estate (20) 480 (143) (199) Total valuation adjustment (42) 424 305 (310) Balance at end of period $ 1,643 $ 1,613 $ 1,643 $ 1,613

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 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 $41.2 million as of September 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 nine months ended September 30, 2020 the ACL increased primarily due to First Financial's expectation of higher credit losses resulting from the COVID-19 pandemic, however, this was somewhat offset by an increase in prepayment rates during the period. The Company utilized the final Moody's September 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, as well as the potential for further government stimulus actions. 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 September 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: Balance at beginning of period $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Provision for credit losses 1,297 702 3,613 12,896 (1,364) (1,455) 35 (425) 15,299 Gross charge-offs (1,467) (852) 0 (3,789) (22) (460) (59) (171) (6,820) Recoveries 265 6 0 760 91 209 35 38 1,404 Total net charge-offs (1,202) (846) 0 (3,029) 69 (251) (24) (133) (5,416) Ending allowance for credit losses $ 50,516 $ 1,287 $ 18,970 $ 72,207 $ 9,286 $ 12,530 $ 1,237 $ 2,511 $ 168,544 Three months ended September 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 $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 Provision for credit losses 2,654 (388) (152) 1,684 702 68 (2) 662 5,228 Loans charged off (9,556) 0 0 (535) (278) (627) (65) (598) (11,659) Recoveries 556 0 0 347 64 335 93 39 1,434 Total net charge-offs (9,000) 0 0 (188) (214) (292) 28 (559) (10,225) Ending allowance for credit losses $ 18,240 $ 1,005 $ 2,767 $ 21,853 $ 5,496 $ 5,083 $ 421 $ 1,687 $ 56,552 Nine months ended September 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 23,331 1,044 4,996 28,922 (1,454) (236) 78 357 57,038 Loans charged off (3,840) (852) 0 (5,830) (285) (1,155) (127) (716) (12,805) Recoveries 2,540 6 14 1,418 236 704 93 145 5,156 Total net charge-offs (1,300) (846) 14 (4,412) (49) (451) (34) (571) (7,649) Ending allowance for credit losses $ 50,516 $ 1,287 $ 18,970 $ 72,207 $ 9,286 $ 12,530 $ 1,237 $ 2,511 $ 168,544 Nine months ended September 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 22,164 (25) (714) 1,966 841 427 49 1,261 25,969 Loans charged off (23,757) (100) 0 (1,835) (510) (1,784) (192) (1,228) (29,406) Recoveries 1,087 0 68 674 201 1,092 202 123 3,447 Total net charge-offs (22,670) (100) 68 (1,161) (309) (692) 10 (1,105) (25,959) Ending allowance for credit losses $ 18,240 $ 1,005 $ 2,767 $ 21,853 $ 5,496 $ 5,083 $ 421 $ 1,687 $ 56,552 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	9 Months Ended
	Sep. 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 nine months ended September 30, 2020 and September 30, 2019 were as follows: Three months ended Nine months ended September 30, September 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 57,962 0 57,438 Balance at end of period $ 937,771 $ 937,689 $ 937,771 $ 937,689 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 qualitative impairment test as of September 30, 2020. The results of this interim qualitative test did not indicate that the Company's goodwill was impaired as of September 30, 2020. First Financial 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 7.3 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 September 30, 2020 and 2019 were $2.8 million and $2.4 million, respectively. Amortization expense recognized on intangible assets for the nine months ended September 30, 2020 and 2019 was $8.4 million and $6.5 million, respectively. The gross carrying amount and accumulated amortization of other intangible assets at September 30, 2020 and December 31, 2019 were as follows: (Dollars in thousands) September 30, 2020 December 31, 2019 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 51,031 $ (25,930) $ 51,031 $ (21,149) Customer list 39,420 (3,883) 39,420 (1,195) Other 10,093 (3,312) 10,093 (1,999) Total $ 100,544 $ (33,125) $ 100,544 $ (24,343)

LEASES

LEASES	9 Months Ended
	Sep. 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 $67.2 million and $58.6 million at September 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 $74.9 million and $64.3 million lease liability in Accrued interest and other liabilities on the Consolidated Balance Sheet at September 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 Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Operating lease cost $ 1,972 $ 1,846 $ 5,973 $ 5,494 Short-term lease cost 30 14 111 15 Variable lease cost 632 688 1,899 1,918 Total operating lease cost $ 2,634 $ 2,548 $ 7,983 $ 7,427 Future minimum commitments due under these lease agreements as of September 30, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining three months) $ 1,767 2021 7,116 2022 7,283 2023 7,312 2024 7,045 Thereafter 64,700 Total lease payments 95,223 Less imputed interest 20,316 Total $ 74,907 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: September 30, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.1 years 15.6 years Weighted-average discount rate 3.10 % 3.43 % Supplemental cash information at September 30, 2020 and 2019 related to leases was as follows: Three months ended Nine months ended September 30, September 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 $ 1,928 $ 1,893 $ 5,801 $ 5,652 ROU assets obtained in exchange for lease obligations Operating leases 29 582 9,688 65,520

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 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 and overnight advances from the FHLB. 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 $ 29,096 Collateralized mortgage obligations 85,562 Total $ 114,658 Securities sold under agreements to repurchase were secured by securities with a carrying amount of $114.7 million and $90.2 million as of September 30, 2020 and December 31, 2019, respectively. First Financial had $133.0 million federal funds purchased at September 30, 2020 and $165.2 million as of December 31, 2019. The Company had no short-term borrowings with the FHLB at September 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 had $1.3 billion and $414.4 million of long-term debt as of September 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. During the third quarter of 2020 First Financial participated in the PPPLF, which is a program created by the FRB to extend credit to eligible financial institutions that originate PPP loans. The bank had outstanding PPPLF advances of $881.7 million as of September 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. The following is a summary of First Financial's long-term debt: September 30, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FRB borrowings $ 881,672 0.35 % $ 0 N/A FHLB borrowings 138,424 1.69 % 242,428 1.94 % Subordinated notes 321,280 4.86 % 170,967 4.97 % Unamortized debt issuance costs (2,866) N/A (1,007) N/A Lease liability 1,879 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 1,341,164 1.57 % $ 414,376 3.20 % 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 5 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)	9 Months Ended
	Sep. 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 September 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 $ 6,931 $ 2 $ 6,929 $ (1,495) $ 5,434 $ 63,691 $ 5,434 $ 69,125 Retirement obligation 0 (519) 519 (118) 401 (27,260) 401 (26,859) Total $ 6,931 $ (517) $ 7,448 $ (1,613) $ 5,835 $ 36,431 $ 5,835 $ 42,266 Three months ended September 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 $ 12,719 $ 105 $ 12,614 $ (2,699) $ 9,915 $ 37,320 $ 9,915 $ 47,235 Unrealized gain (loss) on derivatives 94 0 94 (21) 73 (73) 73 0 Retirement obligation 0 (347) 347 (78) 269 (32,054) 269 (31,785) Total $ 12,813 $ (242) $ 13,055 $ (2,798) $ 10,257 $ 5,193 $ 10,257 $ 15,450 Nine months ended September 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 $ 35,474 $ (55) $ 35,529 $ (7,668) $ 27,861 $ 41,264 $ 27,861 $ 69,125 Retirement obligation 0 (1,401) 1,401 (319) 1,082 (27,941) 1,082 (26,859) Total $ 35,474 $ (1,456) $ 36,930 $ (7,987) $ 28,943 $ 13,323 $ 28,943 $ 42,266 Nine months ended September 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 $ 73,588 $ (110) $ 73,698 $ (15,768) $ 57,930 $ (11,601) $ 57,930 $ 906 $ 47,235 Unrealized gain (loss) on derivatives 281 0 281 (64) 217 (217) 217 0 0 Retirement obligation 0 (1,042) 1,042 (237) 805 (32,590) 805 0 (31,785) Total $ 73,869 $ (1,152) $ 75,021 $ (16,069) $ 58,952 $ (44,408) $ 58,952 $ 906 $ 15,450 The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and nine month periods ended September 30, 2020 and 2019, respectively: Amount reclassified from Three months ended Nine months ended September 30, September 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 $ 105 $ (55) $ (110) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 106 104 308 310 Other noninterest expense Recognized net actuarial loss (1) (625) (451) (1,709) (1,352) Other noninterest expense Defined benefit pension plan total (519) (347) (1,401) (1,042) Total reclassifications for the period, before tax $ (517) $ (242) $ (1,456) $ (1,152) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 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 September 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 $206.2 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 September 30, 2020, the Company had total counterparty notional amount outstanding of $3.1 billion spread among six counterparties, with an estimated fair value of $0.7 million . At December 31, 2019, the Company had total counterparty notional amounts outstanding of $1.9 billion spread among six 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: September 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 $ 2,246,698 $ 208,296 $ (1) $ 1,923,375 $ 70,799 $ (2,636) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,246,698 1 (208,403) 1,923,375 2,636 (70,808) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 3,085,637 35,888 (36,545) 1,869,934 28,739 (10,433) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 3,085,637 36,545 (35,888) 1,869,934 10,433 (28,739) Total $ 10,664,670 $ 280,730 $ (280,837) $ 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: September 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 $ 208,404 $ (425,946) $ (217,542) $ 73,444 $ (147,193) $ (73,749) Foreign exchange contracts with counterparty 72,433 (38,686) 33,747 39,172 (41,202) (2,030) Total $ 280,837 $ (464,632) $ (183,795) $ 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 September 30, 2020: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,246,698 5.2 $ 208,295 Pay fixed, matched interest rate swaps with counterparty 2,246,698 5.2 (208,402) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 3,085,637 0.5 (657) Foreign exchange contracts-receive USD $ 3,085,637 0.5 657 Total client derivatives $ 10,664,670 2.5 $ (107) 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 $235.0 million as of September 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 September 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 September 30, 2020, the notional amount of the IRLCs was $158.1 million and the notional amount of forward commitments was $153.0 million. As of December 31, 2019, the notional amount of IRLCs was $33.4 million and the notional amount of forward commitments was $37.8 million. The unrealized gain on these agreements was $1.1 million and $0.9 million at September 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	9 Months Ended
	Sep. 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 $14.8 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of September 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 $3.5 billion at September 30, 2020 and $3.3 billion at December 31, 2019. As of September 30, 2020, loan commitments with a fixed interest rate totaled $128.8 million while commitments with variable interest rates totaled $3.4 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 September 30, 2020 and December 31, 2019 and have maturities ranging from less than one year to 30.0 years for September 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 September 30, 2020. (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,287,307 $ 3,292,313 Lease financing 0 74,742 Construction real estate 404,441 575,648 Commercial real estate-investor 142,502 3,263,213 Commercial real estate-owner 47,943 1,083,912 Residential real estate 31,513 1,027,702 Home equity 750,994 754,743 Installment 20,138 84,629 Credit card 204,527 43,907 Total $ 2,889,365 $ 10,200,809 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 $37.6 million and $33.4 million at September 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 $43.5 million and $38.5 million as of September 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 September 30, 2020 and 2019, respectively. First Financial recognized tax credits of $5.5 million and $4.8 million for the nine months ended September 30, 2020 and 2019, respectively. The Company recognized amortization expense, which was included in income tax expense, of $2.0 million and $1.6 million for the three months ended September 30, 2020 and 2019, respectively, and $6.1 million and $5.4 million for the nine months ended September 30, 2020 and 2019, respectively. First Financial had no affordable housing contingent commitments as of September 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 $3.8 million at September 30, 2020 and $3.1 million at December 31, 2019. The maximum exposure to loss related to these investments was $4.1 million at September 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 the three months ended September 30, 2020 and were insignificant for the three months ended September 30, 2019. Investments in historic tax credits resulted in $0.3 million of tax credits for the nine months ended September 30, 2020 and $0.1 million for the nine months ended September 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 time, First Financial believes that damages, if any, and other amounts relating to pending matters are not probable or cannot be reasonably estimated as of September 30, 2020. Reserves are established for these various matters of litigation when appropriate under FASB ASC Topic 450, Contingencies, based in part upon the advice of legal counsel. First Financial had no reserves related to litigation matters as of September 30, 2020 or December 31, 2019.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the third quarter of 2020, income tax expense was $9.3 million, resulting in an effective tax rate of 18.3% compared with income tax expense of $12.4 million and an effective tax rate of 19.6% for the comparable period in 2019. The decrease in the effective tax rate in the third quarter of 2020 compared to the same period in 2019 is due to lower pre-tax income in the third quarter of 2020 as well as higher executive compensation in 2019. For the first nine months of 2020, income tax expense was $23.2 million, resulting in an effective tax rate of 17.8% compared with income tax expense of $35.5 million and an effective tax rate of 19.2% for the comparable period in 2019. The decrease in the year-to-date effective tax rate is primarily due to lower pre-tax income in the first nine months 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 in 2020. At September 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 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 September 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 2017 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2017 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	9 Months Ended
	Sep. 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 nine months ended September 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 Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 2,079 $ 1,649 $ 5,855 $ 4,944 Interest cost 624 694 1,831 2,083 Expected return on assets (2,443) (2,429) (7,382) (7,288) Amortization of prior service cost (106) (104) (308) (310) Net actuarial loss 625 451 1,709 1,352 Net periodic benefit cost (income) $ 779 $ 261 $ 1,705 $ 781

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 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 third quarter of 2020 was $6.3 million, which was partially offset by $3.1 million of expenses within Noninterest income. Gross interchange income for the third quarter of 2019 was $6.3 million, which was partially offset by $3.0 million of expenses. Gross interchange income for the first nine months of 2020 was $17.6 million, which was partially offset by $8.9 million of expenses within Noninterest income. Gross interchange income for the first nine months of 2019 was $24.2 million, which was partially offset by $8.8 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	9 Months Ended
	Sep. 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 Nine months ended September 30, September 30, (Dollars in thousands, except per share data) 2020 2019 2020 2019 Numerator Net income available to common shareholders $ 41,477 $ 50,856 $ 107,498 $ 149,398 Denominator Weighted average shares outstanding for basic earnings per common share 97,247,080 98,517,025 97,400,942 98,177,802 Effect of dilutive securities Employee stock awards 761,653 560,698 716,521 545,371 Adjusted weighted average shares for diluted earnings per common share 98,008,733 99,077,723 98,117,463 98,723,173 Earnings per share available to common shareholders Basic $ 0.43 $ 0.52 $ 1.10 $ 1.52 Diluted $ 0.42 $ 0.51 $ 1.10 $ 1.51

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	9 Months Ended
	Sep. 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 September 30, 2020 Financial assets Cash and short-term investments $ 245,934 $ 245,934 $ 245,934 $ 0 $ 0 Investment securities held-to-maturity 118,072 123,441 0 123,441 0 Other investments 118,292 N/A N/A N/A N/A Loans held for sale 69,008 69,008 0 69,008 0 Loans and leases 10,032,265 9,953,876 0 0 9,953,876 Accrued interest receivable 53,127 53,127 0 11,902 41,225 Financial liabilities Deposits 11,567,430 11,576,499 0 11,576,499 0 Short-term borrowings 247,658 247,658 247,658 0 0 Long-term debt 1,341,164 1,337,424 0 1,337,424 0 Accrued interest payable 9,112 9,112 104 9,008 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 September 30, 2020 Assets Investment securities available-for-sale $ 103 $ 2,964,105 $ 40,755 $ 3,004,963 Interest rate derivative contracts 0 208,443 0 208,443 Foreign exchange derivative contracts 0 72,433 0 72,433 Total $ 103 $ 3,244,981 $ 40,755 $ 3,285,839 Liabilities Interest rate derivative contracts $ 0 $ 209,401 $ 0 $ 209,401 Foreign exchange derivative contracts 0 72,433 0 72,433 Total $ 0 $ 281,834 $ 0 $ 281,834 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 and nine month periods ended September 30, 2020 and September 30, 2019. Three months ended Nine months ended September 30, September 30, (dollars in thousands) 2020 2019 2020 2019 Beginning balance $ 41,577 $ 12,798 $ 9,190 $ 14,715 Accretion (amortization) (9) 5 10 (557) Increase (decrease) in fair value 12 0 (26) 33 Settlements (825) (2,940) 31,581 (4,328) Ending balance $ 40,755 $ 9,863 $ 40,755 $ 9,863 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 September 30, 2020 Assets Impaired loans $ 0 $ 0 $ 16,030 OREO 0 0 484 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	9 Months Ended
	Sep. 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 were 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 fair values of assets acquired and liabilities assumed were considered final as of 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)	9 Months Ended
	Sep. 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 during the COVID-19 pandemic were not considered to be TDR as of September 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 September 30, 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. The Company made the policy election to exclude accrued interest receivable on loans and leases 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 $41.2 million as of September 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 7.3 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 $14.8 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of September 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 nine months 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.
Foreign Exchange [Member]
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	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.
Interest Rate Risk [Member]
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	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.
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)	9 Months Ended
	Sep. 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 nine months 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 September 30, 2020 , is excluded by policy election 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 $11.7 million as of September 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. The Company made the policy election to exclude accrued interest receivable on loans and leases 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 September 30, 2020 , is excluded by policy election 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 $11.7 million as of September 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. The Company made the policy election to exclude accrued interest receivable on loans and leases 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 $41.2 million as of September 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 $14.8 million of ACL for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets as of September 30, 2020.

Income Taxes (Policies)

Income Taxes (Policies)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 September 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 59 1 0 60 Mortgage-backed securities - residential 16,069 250 0 16,319 393,395 16,084 (59) 409,420 Mortgage-backed securities - commercial 84,701 3,834 0 88,535 550,408 10,943 (4,791) 556,560 Collateralized mortgage obligations 6,987 93 0 7,080 680,581 25,891 (339) 706,133 Obligations of state and other political subdivisions 10,315 1,192 0 11,507 761,589 41,007 (599) 801,997 Asset-backed securities 0 0 0 0 433,811 2,963 (2,978) 433,796 Other securities 0 0 0 0 95,995 1,496 (597) 96,894 Total $ 118,072 $ 5,369 $ 0 $ 123,441 $ 2,915,937 $ 98,389 $ (9,363) $ 3,004,963 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 September 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 $ 4,098 $ 4,133 Due after one year through five years 0 0 53,902 55,486 Due after five years through ten years 5,784 6,864 183,872 190,863 Due after ten years 4,531 4,643 615,870 648,572 Mortgage-backed securities - residential 16,069 16,319 393,395 409,420 Mortgage-backed securities - commercial 84,701 88,535 550,408 556,560 Collateralized mortgage obligations 6,987 7,080 680,581 706,133 Asset-backed securities 0 0 433,811 433,796 Total $ 118,072 $ 123,441 $ 2,915,937 $ 3,004,963
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: September 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 20,145 (59) 0 0 20,145 (59) Mortgage-backed securities - commercial 145,885 (1,568) 44,164 (3,223) 190,049 (4,791) Collateralized mortgage obligations 42,042 (339) 1 0 42,043 (339) Obligations of state and other political subdivisions 81,678 (599) 0 0 81,678 (599) Asset-backed securities 138,610 (1,307) 97,031 (1,671) 235,641 (2,978) Other securities 19,033 (349) 4,577 (248) 23,610 (597) Total $ 447,393 $ (4,221) $ 145,773 $ (5,142) $ 593,166 $ (9,363) 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)	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Commercial and Consumer Credit Exposure by Risk Attribute	The following table sets forth the Company's loan portfolio at September 30, 2020 by risk attribute and origination date: (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Commercial & industrial Pass $ 1,254,361 $ 502,248 $ 384,079 $ 242,588 $ 153,411 $ 152,890 $ 2,689,577 $ 468,883 $ 3,158,460 Special mention 21,981 6,871 16,363 13,925 2,366 8,325 69,831 10,570 80,401 Substandard 4,513 1,086 7,802 25,010 6,804 1,626 46,841 6,611 53,452 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 1,280,855 $ 510,205 $ 408,244 $ 281,523 $ 162,581 $ 162,841 $ 2,806,249 $ 486,064 $ 3,292,313 Lease financing Pass $ 11,084 $ 30,564 $ 13,872 $ 7,983 $ 5,971 $ 3,367 $ 72,841 $ 0 $ 72,841 Special mention 317 0 0 0 0 0 317 0 317 (Dollars in thousands) 2020 2019 2018 2017 2016 Prior Term Total Revolving Total Substandard 9 0 476 822 277 0 1,584 0 1,584 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 11,410 $ 30,564 $ 14,348 $ 8,805 $ 6,248 $ 3,367 $ 74,742 $ 0 $ 74,742 Construction real estate Pass $ 53,598 $ 211,962 $ 223,732 $ 34,952 $ 23,987 $ 990 $ 549,221 $ 15,822 $ 565,043 Special mention 0 621 0 9,984 0 0 10,605 0 10,605 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 53,598 $ 212,583 $ 223,732 $ 44,936 $ 23,987 $ 990 $ 559,826 $ 15,822 $ 575,648 Commercial real estate - investor Pass $ 379,720 $ 1,096,225 $ 445,501 $ 451,095 $ 327,564 $ 431,524 $ 3,131,629 $ 39,470 $ 3,171,099 Special mention 952 56 0 15,178 16,873 8,697 41,756 559 42,315 Substandard 6,198 2,562 17,861 7,241 94 15,843 49,799 0 49,799 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 386,870 $ 1,098,843 $ 463,362 $ 473,514 $ 344,531 $ 456,064 $ 3,223,184 $ 40,029 $ 3,263,213 Commercial real estate - owner Pass $ 155,486 $ 180,808 $ 153,043 $ 144,601 $ 140,566 $ 219,723 $ 994,227 $ 40,541 $ 1,034,768 Special mention 2,048 1,946 13,043 4,903 4,540 11,873 38,353 59 38,412 Substandard 647 520 851 4,907 446 3,361 10,732 0 10,732 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 158,181 $ 183,274 $ 166,937 $ 154,411 $ 145,552 $ 234,957 $ 1,043,312 $ 40,600 $ 1,083,912 Residential real estate Performing $ 228,049 $ 265,023 $ 133,562 $ 74,811 $ 68,109 $ 250,625 $ 1,020,179 $ 0 $ 1,020,179 Nonperforming 242 526 642 509 88 5,516 7,523 0 7,523 Total $ 228,291 $ 265,549 $ 134,204 $ 75,320 $ 68,197 $ 256,141 $ 1,027,702 $ 0 $ 1,027,702 Home equity Performing $ 45,297 $ 22,107 $ 19,391 $ 12,418 $ 10,704 $ 46,839 $ 156,756 $ 594,615 $ 751,371 Nonperforming 0 0 75 39 29 204 347 3,025 3,372 Total $ 45,297 $ 22,107 $ 19,466 $ 12,457 $ 10,733 $ 47,043 $ 157,103 $ 597,640 $ 754,743 Installment Performing $ 18,610 $ 17,887 $ 12,809 $ 10,367 $ 2,582 $ 3,708 $ 65,963 $ 18,557 $ 84,520 Nonperforming 9 29 25 21 21 4 109 0 109 Total $ 18,619 $ 17,916 $ 12,834 $ 10,388 $ 2,603 $ 3,712 $ 66,072 $ 18,557 $ 84,629 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 43,426 $ 43,426 Nonperforming 0 0 0 0 0 0 0 481 481 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 43,907 $ 43,907 Grand Total $ 2,183,121 $ 2,341,041 $ 1,443,127 $ 1,061,354 $ 764,432 $ 1,165,115 $ 8,958,190 $ 1,242,619 $ 10,200,809 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 September 30, 2020 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 54 $ 133 $ 2,181 $ 2,368 $ 3,289,945 $ 3,292,313 $ 0 Lease financing 0 0 0 0 74,742 74,742 0 Construction real estate 0 0 0 0 575,648 575,648 0 Commercial real estate-investor 84 7,895 1,286 9,265 3,253,948 3,263,213 0 Commercial real estate-owner 755 0 1,051 1,806 1,082,106 1,083,912 0 Residential real estate 2,816 340 4,368 7,524 1,020,178 1,027,702 0 Home equity 1,468 319 1,585 3,372 751,371 754,743 0 Installment 50 20 38 108 84,521 84,629 0 Credit card 215 183 83 481 43,426 43,907 79 Total $ 5,442 $ 8,890 $ 10,592 $ 24,924 $ 10,175,885 $ 10,200,809 $ 79 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 nine months ended September 30, 2020 and 2019: Three months ended September 30, 2020 September 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 1 $ 1,480 $ 1,480 2 $ 2,482 $ 2,521 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 2 1,659 1,658 Residential real estate 2 109 92 5 478 455 Home equity 4 120 118 1 35 36 Installment 0 0 0 1 30 29 Total 7 $ 1,709 $ 1,690 11 $ 4,684 $ 4,699 Nine months ended September 30, 2020 September 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 8 $ 14,984 $ 14,984 8 $ 25,009 $ 25,071 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 0 0 9 3,024 2,932 Residential real estate 20 1,677 1,581 22 2,944 2,626 Home equity 10 346 344 13 358 330 Installment 1 26 15 1 30 29 Total 39 $ 17,033 $ 16,924 53 $ 31,365 $ 30,988
Loans Restructured, Modifications	The following table provides information on how TDRs were modified during the nine months ended September 30, 2020 and 2019: Three months ended Nine months ended September 30, September 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 1,480 4,349 4,663 19,984 Other (1) 210 350 12,261 2,335 Total $ 1,690 $ 4,699 $ 16,924 $ 30,988 (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: September 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 $ 20,558 $ 14,128 $ 34,686 $ 24,346 Lease financing 0 1,092 1,092 223 Construction real estate 0 0 0 0 Commercial real estate 1,310 23,211 24,521 7,295 Residential real estate 252 11,852 12,104 10,892 Home equity 0 5,374 5,374 5,242 Installment 0 153 153 167 Total nonaccrual loans $ 22,120 $ 55,810 $ 77,930 $ 48,165 (1) Nonaccrual loans include nonaccrual TDRs of $29.3 million and $18.5 million as of September 30, 2020 and December 31, 2019, respectively. Three months ended Nine months ended September 30, September 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 $ 1,552 $ 1,568 $ 4,185 $ 4,648 Interest included in income Nonaccrual loans 689 336 1,226 863 Troubled debt restructurings 64 184 367 689 Total interest included in income 753 520 1,593 1,552 Net impact on interest income $ 799 $ 1,048 $ 2,592 $ 3,096
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 nine months ended September 30, 2019 were as follows: Three months ended Nine months ended September 30, 2019 September 30, 2019 (Dollars in thousands) Average Interest Average Interest Loans with no related allowance recorded Commercial & industrial $ 37,835 $ 316 $ 35,626 $ 807 Lease financing 148 0 155 0 Construction real estate 6 0 7 0 Commercial real estate 18,703 94 20,907 295 Residential real estate 15,388 74 16,177 229 Home equity 5,594 29 5,941 95 Installment 150 0 162 2 Total 77,824 513 78,975 1,428 Loans with an allowance recorded Commercial & industrial 4,316 1 3,213 87 Lease financing 142 0 71 0 Construction real estate 0 0 0 0 Commercial real estate 1,010 4 1,507 27 Residential real estate 668 2 484 10 Home equity 0 0 0 0 Installment 0 0 0 0 Total 6,136 7 5,275 124 Total Commercial & industrial 42,151 317 38,839 894 Lease financing 290 0 226 0 Construction real estate 6 0 7 0 Commercial real estate 19,713 98 22,414 322 Residential real estate 16,056 76 16,661 239 Home equity 5,594 29 5,941 95 Installment 150 0 162 2 Total $ 83,960 $ 520 $ 84,250 $ 1,552
Schedule of Collateral Dependent Loans [Table Text Block]	September 30, 2020 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Residential real estate Total Class of loan Commercial & industrial $ 10,091 $ 0 $ 11,541 $ 0 $ 21,632 Commercial real estate-investor 0 0 0 649 649 Commercial real estate-owner 0 0 0 662 662 Residential real estate 0 0 0 1,235 1,235 Total $ 10,091 $ 0 $ 11,541 $ 2,546 $ 24,178
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Balance at beginning of period $ 1,872 $ 1,421 $ 2,033 $ 1,401 Additions Commercial & industrial 187 217 510 353 Residential real estate 136 104 282 1,376 Total additions 323 321 792 1,729 Disposals Commercial & industrial 0 (228) (217) (498) Residential real estate (510) (325) (1,270) (709) Total disposals (510) (553) (1,487) (1,207) Valuation adjustment Commercial & industrial (22) (56) 448 (111) Residential real estate (20) 480 (143) (199) Total valuation adjustment (42) 424 305 (310) Balance at end of period $ 1,643 $ 1,613 $ 1,643 $ 1,613

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2020
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended September 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: Balance at beginning of period $ 50,421 $ 1,431 $ 15,357 $ 62,340 $ 10,581 $ 14,236 $ 1,226 $ 3,069 $ 158,661 Provision for credit losses 1,297 702 3,613 12,896 (1,364) (1,455) 35 (425) 15,299 Gross charge-offs (1,467) (852) 0 (3,789) (22) (460) (59) (171) (6,820) Recoveries 265 6 0 760 91 209 35 38 1,404 Total net charge-offs (1,202) (846) 0 (3,029) 69 (251) (24) (133) (5,416) Ending allowance for credit losses $ 50,516 $ 1,287 $ 18,970 $ 72,207 $ 9,286 $ 12,530 $ 1,237 $ 2,511 $ 168,544 Three months ended September 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 $ 24,586 $ 1,393 $ 2,919 $ 20,357 $ 5,008 $ 5,307 $ 395 $ 1,584 $ 61,549 Provision for credit losses 2,654 (388) (152) 1,684 702 68 (2) 662 5,228 Loans charged off (9,556) 0 0 (535) (278) (627) (65) (598) (11,659) Recoveries 556 0 0 347 64 335 93 39 1,434 Total net charge-offs (9,000) 0 0 (188) (214) (292) 28 (559) (10,225) Ending allowance for credit losses $ 18,240 $ 1,005 $ 2,767 $ 21,853 $ 5,496 $ 5,083 $ 421 $ 1,687 $ 56,552 Nine months ended September 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 23,331 1,044 4,996 28,922 (1,454) (236) 78 357 57,038 Loans charged off (3,840) (852) 0 (5,830) (285) (1,155) (127) (716) (12,805) Recoveries 2,540 6 14 1,418 236 704 93 145 5,156 Total net charge-offs (1,300) (846) 14 (4,412) (49) (451) (34) (571) (7,649) Ending allowance for credit losses $ 50,516 $ 1,287 $ 18,970 $ 72,207 $ 9,286 $ 12,530 $ 1,237 $ 2,511 $ 168,544 Nine months ended September 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 22,164 (25) (714) 1,966 841 427 49 1,261 25,969 Loans charged off (23,757) (100) 0 (1,835) (510) (1,784) (192) (1,228) (29,406) Recoveries 1,087 0 68 674 201 1,092 202 123 3,447 Total net charge-offs (22,670) (100) 68 (1,161) (309) (692) 10 (1,105) (25,959) Ending allowance for credit losses $ 18,240 $ 1,005 $ 2,767 $ 21,853 $ 5,496 $ 5,083 $ 421 $ 1,687 $ 56,552 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 AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	Three months ended Nine months ended September 30, September 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 57,962 0 57,438 Balance at end of period $ 937,771 $ 937,689 $ 937,771 $ 937,689
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) September 30, 2020 December 31, 2019 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 51,031 $ (25,930) $ 51,031 $ (21,149) Customer list 39,420 (3,883) 39,420 (1,195) Other 10,093 (3,312) 10,093 (1,999) Total $ 100,544 $ (33,125) $ 100,544 $ (24,343)

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Operating lease cost $ 1,972 $ 1,846 $ 5,973 $ 5,494 Short-term lease cost 30 14 111 15 Variable lease cost 632 688 1,899 1,918 Total operating lease cost $ 2,634 $ 2,548 $ 7,983 $ 7,427
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of September 30, 2020 are as follows: (Dollars in thousands) Operating leases 2020 (remaining three months) $ 1,767 2021 7,116 2022 7,283 2023 7,312 2024 7,045 Thereafter 64,700 Total lease payments 95,223 Less imputed interest 20,316 Total $ 74,907
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: September 30, 2020 December 31, 2019 Operating leases Weighted-average remaining lease term 15.1 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 September 30, 2020 and 2019 related to leases was as follows: Three months ended Nine months ended September 30, September 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 $ 1,928 $ 1,893 $ 5,801 $ 5,652 ROU assets obtained in exchange for lease obligations Operating leases 29 582 9,688 65,520

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 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 $ 29,096 Collateralized mortgage obligations 85,562 Total $ 114,658
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: September 30, 2020 December 31, 2019 (Dollars in thousands) Amount Average rate Amount Average rate FRB borrowings $ 881,672 0.35 % $ 0 N/A FHLB borrowings 138,424 1.69 % 242,428 1.94 % Subordinated notes 321,280 4.86 % 170,967 4.97 % Unamortized debt issuance costs (2,866) N/A (1,007) N/A Lease liability 1,879 3.81 % 1,213 4.48 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 1,341,164 1.57 % $ 414,376 3.20 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss)	Three months ended September 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 $ 6,931 $ 2 $ 6,929 $ (1,495) $ 5,434 $ 63,691 $ 5,434 $ 69,125 Retirement obligation 0 (519) 519 (118) 401 (27,260) 401 (26,859) Total $ 6,931 $ (517) $ 7,448 $ (1,613) $ 5,835 $ 36,431 $ 5,835 $ 42,266 Three months ended September 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 $ 12,719 $ 105 $ 12,614 $ (2,699) $ 9,915 $ 37,320 $ 9,915 $ 47,235 Unrealized gain (loss) on derivatives 94 0 94 (21) 73 (73) 73 0 Retirement obligation 0 (347) 347 (78) 269 (32,054) 269 (31,785) Total $ 12,813 $ (242) $ 13,055 $ (2,798) $ 10,257 $ 5,193 $ 10,257 $ 15,450 Nine months ended September 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 $ 35,474 $ (55) $ 35,529 $ (7,668) $ 27,861 $ 41,264 $ 27,861 $ 69,125 Retirement obligation 0 (1,401) 1,401 (319) 1,082 (27,941) 1,082 (26,859) Total $ 35,474 $ (1,456) $ 36,930 $ (7,987) $ 28,943 $ 13,323 $ 28,943 $ 42,266 Nine months ended September 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 $ 73,588 $ (110) $ 73,698 $ (15,768) $ 57,930 $ (11,601) $ 57,930 $ 906 $ 47,235 Unrealized gain (loss) on derivatives 281 0 281 (64) 217 (217) 217 0 0 Retirement obligation 0 (1,042) 1,042 (237) 805 (32,590) 805 0 (31,785) Total $ 73,869 $ (1,152) $ 75,021 $ (16,069) $ 58,952 $ (44,408) $ 58,952 $ 906 $ 15,450
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 nine month periods ended September 30, 2020 and 2019, respectively: Amount reclassified from Three months ended Nine months ended September 30, September 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 $ 105 $ (55) $ (110) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 106 104 308 310 Other noninterest expense Recognized net actuarial loss (1) (625) (451) (1,709) (1,352) Other noninterest expense Defined benefit pension plan total (519) (347) (1,401) (1,042) Total reclassifications for the period, before tax $ (517) $ (242) $ (1,456) $ (1,152) (1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 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: September 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 $ 2,246,698 $ 208,296 $ (1) $ 1,923,375 $ 70,799 $ (2,636) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,246,698 1 (208,403) 1,923,375 2,636 (70,808) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 3,085,637 35,888 (36,545) 1,869,934 28,739 (10,433) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 3,085,637 36,545 (35,888) 1,869,934 10,433 (28,739) Total $ 10,664,670 $ 280,730 $ (280,837) $ 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: September 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 $ 208,404 $ (425,946) $ (217,542) $ 73,444 $ (147,193) $ (73,749) Foreign exchange contracts with counterparty 72,433 (38,686) 33,747 39,172 (41,202) (2,030) Total $ 280,837 $ (464,632) $ (183,795) $ 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 September 30, 2020: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,246,698 5.2 $ 208,295 Pay fixed, matched interest rate swaps with counterparty 2,246,698 5.2 (208,402) Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 3,085,637 0.5 (657) Foreign exchange contracts-receive USD $ 3,085,637 0.5 657 Total client derivatives $ 10,664,670 2.5 $ (107)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 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 September 30, 2020. (dollars in thousands) Unfunded commitment Loan balance Commercial & industrial $ 1,287,307 $ 3,292,313 Lease financing 0 74,742 Construction real estate 404,441 575,648 Commercial real estate-investor 142,502 3,263,213 Commercial real estate-owner 47,943 1,083,912 Residential real estate 31,513 1,027,702 Home equity 750,994 754,743 Installment 20,138 84,629 Credit card 204,527 43,907 Total $ 2,889,365 $ 10,200,809

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Sep. 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 Nine months ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 2,079 $ 1,649 $ 5,855 $ 4,944 Interest cost 624 694 1,831 2,083 Expected return on assets (2,443) (2,429) (7,382) (7,288) Amortization of prior service cost (106) (104) (308) (310) Net actuarial loss 625 451 1,709 1,352 Net periodic benefit cost (income) $ 779 $ 261 $ 1,705 $ 781

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 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 Nine months ended September 30, September 30, (Dollars in thousands, except per share data) 2020 2019 2020 2019 Numerator Net income available to common shareholders $ 41,477 $ 50,856 $ 107,498 $ 149,398 Denominator Weighted average shares outstanding for basic earnings per common share 97,247,080 98,517,025 97,400,942 98,177,802 Effect of dilutive securities Employee stock awards 761,653 560,698 716,521 545,371 Adjusted weighted average shares for diluted earnings per common share 98,008,733 99,077,723 98,117,463 98,723,173 Earnings per share available to common shareholders Basic $ 0.43 $ 0.52 $ 1.10 $ 1.52 Diluted $ 0.42 $ 0.51 $ 1.10 $ 1.51

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	9 Months Ended
	Sep. 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 September 30, 2020 Financial assets Cash and short-term investments $ 245,934 $ 245,934 $ 245,934 $ 0 $ 0 Investment securities held-to-maturity 118,072 123,441 0 123,441 0 Other investments 118,292 N/A N/A N/A N/A Loans held for sale 69,008 69,008 0 69,008 0 Loans and leases 10,032,265 9,953,876 0 0 9,953,876 Accrued interest receivable 53,127 53,127 0 11,902 41,225 Financial liabilities Deposits 11,567,430 11,576,499 0 11,576,499 0 Short-term borrowings 247,658 247,658 247,658 0 0 Long-term debt 1,341,164 1,337,424 0 1,337,424 0 Accrued interest payable 9,112 9,112 104 9,008 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 September 30, 2020 Assets Investment securities available-for-sale $ 103 $ 2,964,105 $ 40,755 $ 3,004,963 Interest rate derivative contracts 0 208,443 0 208,443 Foreign exchange derivative contracts 0 72,433 0 72,433 Total $ 103 $ 3,244,981 $ 40,755 $ 3,285,839 Liabilities Interest rate derivative contracts $ 0 $ 209,401 $ 0 $ 209,401 Foreign exchange derivative contracts 0 72,433 0 72,433 Total $ 0 $ 281,834 $ 0 $ 281,834 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 and nine month periods ended September 30, 2020 and September 30, 2019. Three months ended Nine months ended September 30, September 30, (dollars in thousands) 2020 2019 2020 2019 Beginning balance $ 41,577 $ 12,798 $ 9,190 $ 14,715 Accretion (amortization) (9) 5 10 (557) Increase (decrease) in fair value 12 0 (26) 33 Settlements (825) (2,940) 31,581 (4,328) Ending balance $ 40,755 $ 9,863 $ 40,755 $ 9,863
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 September 30, 2020 Assets Impaired loans $ 0 $ 0 $ 16,030 OREO 0 0 484 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)	9 Months Ended
	Sep. 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	Sep. 30, 2020USD ($)
Interest Receivable	$ 41,225
Held-to-maturity Securities [Member]
Interest Receivable	200
Available-for-sale Securities [Member]
Interest Receivable	$ 11,700

RECENTLY ADOPTED AND ISSUED A_3

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS - Additional Information (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Sep. 30, 2020		Jun. 30, 2020	Dec. 31, 2019		Sep. 30, 2019	Jun. 30, 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				$ 2,221,019	$ 2,247,705			$ 2,188,189	$ 2,078,249
Loans and Leases Receivable, Allowance	$ 119,155	$ 168,544	[1]	158,661	57,650	[1]	$ 56,552	61,549	56,542
Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest					(56,882)				3,542
Retained earnings
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest				$ 675,532	711,249		$ 685,368	$ 657,730	600,014
Retained earnings | Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest					$ (56,882)				$ 2,636
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

RECENTLY ADOPTED AND ISSUED A_4

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Sep. 30, 2020		Jun. 30, 2020	Dec. 31, 2019		Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	$ 119,155	$ 168,544	[1]	$ 158,661	$ 57,650	[1]	$ 56,552	$ 61,549	$ 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	50,516		50,421	18,584		18,240	24,586	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	1,287		1,431	971		1,005	1,393	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	18,970		15,357	2,381		2,767	2,919	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	72,207		62,340	23,579		21,853	20,357	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	9,286		10,581	5,299		5,496	5,008	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	12,530		14,236	4,787		5,083	5,307	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	1,237		1,226	392		421	395	362
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	801	801
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Allowance	2,725	2,511		$ 3,069	$ 1,657		$ 1,687	$ 1,584	$ 1,531
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method	$ 1,068	$ 1,068
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Proceeds from Sale of Debt Securities, Available-for-sale	$ 1,300	$ 284,900	$ 42,600	$ 400,500
Available-for-sale Securities, Gross Realized Gains	26	1,200	100	1,900
Available-for-sale Securities, Gross Realized Losses	$ 24	1,100	$ 200	$ 1,800
Debt Securities, Held-to-maturity, Transfer, Amount		268,700
Realized gain (loss) on debt securities transferred from HTM to AFS		$ 200
NumberOfSecuritiesInSecurityPortfolio	1,291		1,291		1,273
NumberOfSecuritiesInUnrealizedLossPosition	119		119		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	Sep. 30, 2020	Dec. 31, 2019
Investment Holdings [Line Items]
Total	$ 118,072	$ 142,862
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	5,369	1,497
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(1,538)
Held-to-Maturity Market Value	123,441	142,821
Total	2,915,937	2,798,298
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	98,389	58,555
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(9,363)	(4,769)
Investment securities available-for-sale	3,004,963	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	59	156
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1	2
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	0	0
Investment securities available-for-sale	60	158
Residential Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	16,069	20,818
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	250	122
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(174)
Held-to-Maturity Market Value	16,319	20,766
Total	393,395	421,945
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	16,084	9,709
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(59)	(99)
Investment securities available-for-sale	409,420	431,555
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	84,701	101,267
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	3,834	571
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(1,225)
Held-to-Maturity Market Value	88,535	100,613
Total	550,408	474,174
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	10,943	4,988
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(4,791)	(2,644)
Investment securities available-for-sale	556,560	476,518
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	6,987	9,763
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	93	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(108)
Held-to-Maturity Market Value	7,080	9,655
Total	680,581	769,076
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	25,891	16,753
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(339)	(385)
Investment securities available-for-sale	706,133	785,444
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	10,315	11,014
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	1,192	804
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	(31)
Held-to-Maturity Market Value	11,507	11,787
Total	761,589	652,986
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	41,007	23,729
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(599)	(462)
Investment securities available-for-sale	801,997	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	433,811	400,081
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	2,963	1,414
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(2,978)	(1,064)
Investment securities available-for-sale	433,796	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	95,995	79,781
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1,496	1,959
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(597)	(115)
Investment securities available-for-sale	$ 96,894	$ 81,625

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Held-to-Maturity Amortized Cost
Amortized Cost	$ 118,072	$ 142,862
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	123,441	142,821
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	2,915,937	2,798,298
Available-for-Sale Market Value
Investment securities available-for-sale	3,004,963
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	4,098
Available-for-Sale Market Value
Investment securities available-for-sale	4,133
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	53,902
Available-for-Sale Market Value
Investment securities available-for-sale	55,486
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	5,784
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	6,864
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	183,872
Available-for-Sale Market Value
Investment securities available-for-sale	190,863
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	4,531
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	4,643
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	615,870
Available-for-Sale Market Value
Investment securities available-for-sale	648,572
Residential Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	16,069	20,818
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	16,319	20,766
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	393,395
Available-for-Sale Market Value
Investment securities available-for-sale	409,420
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	84,701	101,267
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	88,535	100,613
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	550,408
Available-for-Sale Market Value
Investment securities available-for-sale	556,560
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	6,987	9,763
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	7,080	9,655
Available-for-Sale Amortized Cost
Available-for-sale Securities, Amortized Cost Basis	680,581
Available-for-Sale Market Value
Investment securities available-for-sale	706,133
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	433,811
Available-for-Sale Market Value
Investment securities available-for-sale	$ 433,796

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Document Period End Date	Sep. 30, 2020
Less than 12 Months Fair Value	$ 447,393	$ 481,608
Less than 12 Months Unrealized Loss	(4,221)	(1,814)
12 Months or More Fair Value	145,773	214,322
12 Months or More Unrealized Loss	(5,142)	(4,493)
Total Fair Value	593,166	695,930
Total Unrealized Loss	(9,363)	(6,307)
Other securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	19,033	0
Less than 12 Months Unrealized Loss	(349)	0
12 Months or More Fair Value	4,577	5,649
12 Months or More Unrealized Loss	(248)	(115)
Total Fair Value	23,610	5,649
Total Unrealized Loss	(597)	(115)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	138,610	125,889
Less than 12 Months Unrealized Loss	(1,307)	(553)
12 Months or More Fair Value	97,031	54,963
12 Months or More Unrealized Loss	(1,671)	(511)
Total Fair Value	235,641	180,852
Total Unrealized Loss	(2,978)	(1,064)
Obligations of state and other political subdivisions
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	81,678	118,623
Less than 12 Months Unrealized Loss	(599)	(457)
12 Months or More Fair Value	0	7,950
12 Months or More Unrealized Loss	0	(36)
Total Fair Value	81,678	126,573
Total Unrealized Loss	(599)	(493)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	42,042	85,248
Less than 12 Months Unrealized Loss	(339)	(297)
12 Months or More Fair Value	1	30,628
12 Months or More Unrealized Loss	0	(196)
Total Fair Value	42,043	115,876
Total Unrealized Loss	(339)	(493)
Commercial Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	145,885	111,658
Less than 12 Months Unrealized Loss	(1,568)	(298)
12 Months or More Fair Value	44,164	104,069
12 Months or More Unrealized Loss	(3,223)	(3,571)
Total Fair Value	190,049	215,727
Total Unrealized Loss	(4,791)	(3,869)
Residential Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	20,145	40,190
Less than 12 Months Unrealized Loss	(59)	(209)
12 Months or More Fair Value	0	11,063
12 Months or More Unrealized Loss	0	(64)
Total Fair Value	20,145	51,253
Total Unrealized Loss	(59)	(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		9 Months Ended
	Sep. 30, 2020USD ($)loans	Sep. 30, 2019USD ($)loans	Sep. 30, 2020USD ($)loans	Sep. 30, 2019USD ($)loans	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts	7	11	39	53
Financing Receivable, Troubled Debt Restructuring, Subsequent Default		$ 100,000		$ 7,000,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	1	1	1	3
Restructured Loans, Portion Determined to be Uncollectible	$ 600,000	$ 2,300,000	$ 1,700,000	$ 2,300,000
Purchased impaired loans						$ 68,664,000
Restructured Loans, Nonaccrual Status	29,300,000		29,300,000			18,500,000
Real Estate Acquired Through Foreclosure	1,643,000	$ 1,613,000	1,643,000	$ 1,613,000	$ 1,872,000	2,033,000	$ 1,421,000	$ 1,401,000
Troubled Debt Restructuring	37,100,000		37,100,000			30,000,000
Loans and Leases Receivable, Net Amount	10,032,265,000		10,032,265,000			9,144,015,000
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	$ 1,500,000,000		$ 1,500,000,000
Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	1	1	1
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1	2	8	8
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	2	5	20	22
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
Paycheck Protection Program Amount Of Funding	$ 886,100,000		886,100,000
Unearned fees	24,200,000		24,200,000
Payment Deferral [Member] | Loan Deferrals Second Round [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	631,200,000		631,200,000
Payment Deferral [Member] | Loan Deferrals Second Round [Member] | Hotel [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	438,200,000		$ 438,200,000
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Percent			69.00%
Payment Deferral [Member] | Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	131,400,000		$ 131,400,000
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Number of Contracts | loans			1,830
Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	$ 2,100,000,000		$ 2,100,000,000
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Number of Contracts | loans			1,902

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 2,183,121
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,341,041
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,443,127
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,061,354
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	764,432
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,165,115
Financing Receivable, before Allowance for Credit Loss	8,958,190
Financing Receivable, Revolving	1,242,619
Loans and Leases Receivable, Net of Deferred Income	10,200,809	$ 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	1,280,855
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	510,205
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	408,244
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	281,523
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	162,581
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	162,841
Financing Receivable, before Allowance for Credit Loss	2,806,249
Financing Receivable, Revolving	486,064
Loans and Leases Receivable, Net of Deferred Income	3,292,313	2,465,877
Commercial segment | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,254,361
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	502,248
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	384,079
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	242,588
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	153,411
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	152,890
Financing Receivable, before Allowance for Credit Loss	2,689,577
Financing Receivable, Revolving	468,883
Loans and Leases Receivable, Net of Deferred Income	3,158,460
Commercial segment | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	21,981
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,871
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	16,363
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	13,925
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,366
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,325
Financing Receivable, before Allowance for Credit Loss	69,831
Financing Receivable, Revolving	10,570
Loans and Leases Receivable, Net of Deferred Income	80,401
Commercial segment | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,513
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,086
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	7,802
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	25,010
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	6,804
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,626
Financing Receivable, before Allowance for Credit Loss	46,841
Financing Receivable, Revolving	6,611
Loans and Leases Receivable, Net of Deferred Income	53,452
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	11,410
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	30,564
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	14,348
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	8,805
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	6,248
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,367
Financing Receivable, before Allowance for Credit Loss	74,742
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	74,742	88,364
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	11,084
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	30,564
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13,872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,983
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,971
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,367
Financing Receivable, before Allowance for Credit Loss	72,841
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	72,841
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	317
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	317
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	317
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	9
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	476
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	822
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	277
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, before Allowance for Credit Loss	1,584
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	1,584
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	53,598
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	212,583
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	223,732
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	44,936
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	23,987
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	990
Financing Receivable, before Allowance for Credit Loss	559,826
Financing Receivable, Revolving	15,822
Loans and Leases Receivable, Net of Deferred Income	575,648	493,182
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	53,598
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	211,962
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	223,732
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34,952
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	23,987
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	990
Financing Receivable, before Allowance for Credit Loss	549,221
Financing Receivable, Revolving	15,822
Loans and Leases Receivable, Net of Deferred Income	565,043
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	621
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	9,984
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	10,605
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	10,605
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	386,870
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,098,843
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	463,362
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	473,514
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	344,531
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	456,064
Financing Receivable, before Allowance for Credit Loss	3,223,184
Financing Receivable, Revolving	40,029
Loans and Leases Receivable, Net of Deferred Income	3,263,213
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	379,720
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,096,225
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	445,501
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	451,095
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	327,564
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	431,524
Financing Receivable, before Allowance for Credit Loss	3,131,629
Financing Receivable, Revolving	39,470
Loans and Leases Receivable, Net of Deferred Income	3,171,099
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	952
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	56
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,178
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,873
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	8,697
Financing Receivable, before Allowance for Credit Loss	41,756
Financing Receivable, Revolving	559
Loans and Leases Receivable, Net of Deferred Income	42,315
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,198
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,562
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	17,861
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,241
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	94
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	15,843
Financing Receivable, before Allowance for Credit Loss	49,799
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	49,799
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	158,181
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	183,274
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	166,937
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	154,411
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	145,552
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	234,957
Financing Receivable, before Allowance for Credit Loss	1,043,312
Financing Receivable, Revolving	40,600
Loans and Leases Receivable, Net of Deferred Income	1,083,912
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	155,486
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	180,808
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	153,043
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	144,601
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	140,566
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	219,723
Financing Receivable, before Allowance for Credit Loss	994,227
Financing Receivable, Revolving	40,541
Loans and Leases Receivable, Net of Deferred Income	1,034,768
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,048
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,946
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	13,043
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,903
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,540
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,873
Financing Receivable, before Allowance for Credit Loss	38,353
Financing Receivable, Revolving	59
Loans and Leases Receivable, Net of Deferred Income	38,412
Commercial real estate-owner | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	647
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	520
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	851
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	4,907
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,361
Financing Receivable, before Allowance for Credit Loss	10,732
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	10,732
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	228,291
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	265,549
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	134,204
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	75,320
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	68,197
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	256,141
Financing Receivable, before Allowance for Credit Loss	1,027,702
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	1,027,702	1,055,949
Residential real estate | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	228,049
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	265,023
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	133,562
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	74,811
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	68,109
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	250,625
Financing Receivable, before Allowance for Credit Loss	1,020,179
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	1,020,179
Residential real estate | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	242
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	526
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	642
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	509
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	88
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,516
Financing Receivable, before Allowance for Credit Loss	7,523
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	7,523
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	45,297
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	22,107
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	19,466
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,457
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10,733
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	47,043
Financing Receivable, before Allowance for Credit Loss	157,103
Financing Receivable, Revolving	597,640
Loans and Leases Receivable, Net of Deferred Income	754,743	771,869
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	45,297
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	22,107
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	19,391
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,418
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10,704
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	46,839
Financing Receivable, before Allowance for Credit Loss	156,756
Financing Receivable, Revolving	594,615
Loans and Leases Receivable, Net of Deferred Income	751,371
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	75
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	39
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	29
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	204
Financing Receivable, before Allowance for Credit Loss	347
Financing Receivable, Revolving	3,025
Loans and Leases Receivable, Net of Deferred Income	3,372
Total consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,619
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	17,916
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	12,834
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	10,388
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,603
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,712
Financing Receivable, before Allowance for Credit Loss	66,072
Financing Receivable, Revolving	18,557
Loans and Leases Receivable, Net of Deferred Income	84,629	82,589
Total consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	18,610
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	17,887
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	12,809
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	10,367
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,582
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,708
Financing Receivable, before Allowance for Credit Loss	65,963
Financing Receivable, Revolving	18,557
Loans and Leases Receivable, Net of Deferred Income	84,520
Total consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	9
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	29
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	25
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	21
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	21
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4
Financing Receivable, before Allowance for Credit Loss	109
Financing Receivable, Revolving	0
Loans and Leases Receivable, Net of Deferred Income	109
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	43,907
Loans and Leases Receivable, Net of Deferred Income	43,907	$ 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	43,426
Loans and Leases Receivable, Net of Deferred Income	43,426
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	481
Loans and Leases Receivable, Net of Deferred Income	$ 481

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	$ 24,924	$ 48,554
Current	10,175,885	9,084,447
Loans and Leases Receivable, Gross		9,133,001
Purchased impaired loans		68,664
Total loans and leases	10,200,809	9,201,665
> 90 days past due and still accruing	79	201
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	5,442	12,923
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	8,890	7,325
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	10,592	28,306
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	2,368	19,116
Current	3,289,945	2,443,680
Loans and Leases Receivable, Gross		2,462,796
Purchased impaired loans		3,081
Total loans and leases	3,292,313	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	54	1,266
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	133	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	2,181	14,518
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0	0
Current	74,742	88,364
Loans and Leases Receivable, Gross		88,364
Purchased impaired loans		0
Total loans and leases	74,742	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	575,648	493,167
Loans and Leases Receivable, Gross		493,167
Purchased impaired loans		15
Total loans and leases	575,648	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	4,347,125	4,194,651
> 90 days past due and still accruing		0
Commercial real estate | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		776
Commercial real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		857
Commercial real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due		5,613
Commercial real estate - investor
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	9,265
Current	3,253,948
Total loans and leases	3,263,213
> 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	84
Commercial real estate - investor | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	7,895
Commercial real estate - investor | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,286
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,806
Current	1,082,106
Total loans and leases	1,083,912
> 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	755
Commercial real estate-owner | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	0
Commercial real estate-owner | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,051
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	7,524	14,991
Current	1,020,178	1,014,138
Loans and Leases Receivable, Gross		1,029,129
Purchased impaired loans		26,820
Total loans and leases	1,027,702	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	2,816	8,032
Residential real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	340	1,928
Residential real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	4,368	5,031
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	3,372	6,408
Current	751,371	762,863
Loans and Leases Receivable, Gross		769,271
Purchased impaired loans		2,598
Total loans and leases	754,743	771,869
> 90 days past due and still accruing	0	0
Home equity | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	1,468	2,530
Home equity | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	319	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	1,585	2,795
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	108	309
Current	84,521	82,022
Loans and Leases Receivable, Gross		82,331
Purchased impaired loans		258
Total loans and leases	84,629	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	50	111
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	20	50
Installment | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	38	148
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	481	484
Current	43,426	48,700
Loans and Leases Receivable, Gross		49,184
Purchased impaired loans		0
Total loans and leases	43,907	49,184
> 90 days past due and still accruing	79	201
Credit card | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	215	208
Credit card | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, Past Due	183	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	$ 83	$ 201

LOANS AND LEASES LOANS AND LEAS

LOANS AND LEASES LOANS AND LEASES - Loans Restructured, Modifications (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)loans	Sep. 30, 2019USD ($)loans	Sep. 30, 2020USD ($)loans	Sep. 30, 2019USD ($)loans	Dec. 31, 2019USD ($)
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	1,480	4,349	4,663	19,984
Financing Receivable Modifications, Other	210	350	12,261	2,335
Total	1,690	4,699	16,924	30,988
Restructured Loans, Portion Determined to be Uncollectible	$ 600	$ 2,300	$ 1,700	$ 2,300
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	1	1	1	3
Total restructured loans	$ 37,100		$ 37,100		$ 30,000

LOANS AND LEASES - Restructured

LOANS AND LEASES - Restructured Loans (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)loans	Sep. 30, 2019USD ($)loans	Sep. 30, 2020USD ($)loansd	Sep. 30, 2019USD ($)loans	Dec. 31, 2019USD ($)loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts	7	11	39	53
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 1,709,000	$ 4,684,000	$ 17,033,000	$ 31,365,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 1,690,000	4,699,000	$ 16,924,000	30,988,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default		100,000		7,000,000
Number of Restructured Loans | loans	169		169		157
Total restructured loans	$ 37,100,000		$ 37,100,000		$ 30,000,000
Restructured loans on accrual status	7,800,000		7,800,000		11,400,000
Restructured Loans, Nonaccrual Status	29,300,000		29,300,000		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	5,700,000		5,700,000		2,500,000
Restructured Loans, Portion Determined to be Uncollectible	600,000	$ 2,300,000	1,700,000	$ 2,300,000
Accruing TDRs performing in accordance with restructured terms for more than one year	$ 5,400,000		$ 5,400,000		$ 4,700,000
Restructured loans performance threshold (days) | d			90
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	1	1	1	3
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1	2	8	8
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 1,480,000	$ 2,482,000	$ 14,984,000	$ 25,009,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 1,480,000	$ 2,521,000	$ 14,984,000	$ 25,071,000
Construction real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	0	0	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	2	0	9
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 1,659,000	$ 0	$ 3,024,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 1,658,000	$ 0	$ 2,932,000
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	2	5	20	22
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 109,000	$ 478,000	$ 1,677,000	$ 2,944,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 92,000	$ 455,000	1,581,000	$ 2,626,000
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum			$ 250,000
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	4	1	10	13
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 120,000	$ 35,000	$ 346,000	$ 358,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 118,000	$ 36,000	$ 344,000	$ 330,000
Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	1	1	1
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 30,000	$ 26,000	$ 30,000
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 29,000	$ 15,000	$ 29,000

LOANS AND LEASES - Nonaccrual L

LOANS AND LEASES - Nonaccrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Financing Receivable, Troubled Debt Restructuring [Line Items]
Document Period End Date			Sep. 30, 2020
Financing Receivable, Nonaccrual, No Allowance	$ 55,810		$ 55,810
Average current balance		$ 83,960		$ 84,250
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		7		124
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		513		1,428
Nonaccrual loans	77,930		77,930		$ 48,165
Financing Receivable, Nonaccrual, With Allowance	22,120		22,120
Accruing trouble debt restructurings	7,800		7,800		11,400
Total impaired loans					59,600
Restructured loans - nonaccrual status	29,300		29,300		18,500
Interest income effect
Gross amount of interest that would have been recorded under original terms	1,552	1,568	4,185	4,648
Interest included in income
Nonaccrual loans	689	336	1,226	863
Troubled debt restructurings	64	184	367	689
Total interest included in income	753	520	1,593	1,552
Net impact on interest income	799	1,048	2,592	3,096
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	14,128		14,128
Average current balance		42,151		38,839
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		1		87
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		316		807
Nonaccrual loans	34,686		34,686		24,346
Financing Receivable, Nonaccrual, With Allowance	20,558		20,558
Total impaired loans					27,480
Interest included in income
Total interest included in income		317		894
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	1,092		1,092
Average current balance		290		226
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	1,092		1,092		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		6		7
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	23,211		23,211
Average current balance		19,713		22,414
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		4		27
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		94		295
Nonaccrual loans	24,521		24,521		7,295
Financing Receivable, Nonaccrual, With Allowance	1,310		1,310
Total impaired loans					10,831
Interest included in income
Total interest included in income		98		322
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	11,852		11,852
Average current balance		16,056		16,661
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		2		10
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		74		229
Nonaccrual loans	12,104		12,104		10,892
Financing Receivable, Nonaccrual, With Allowance	252		252
Total impaired loans					15,162
Interest included in income
Total interest included in income		76		239
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	5,374		5,374
Average current balance		5,594		5,941
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		29		95
Nonaccrual loans	5,374		5,374		5,242
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					5,700
Interest included in income
Total interest included in income		29		95
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, No Allowance	153		153
Average current balance		150		162
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		2
Nonaccrual loans	153		153		167
Financing Receivable, Nonaccrual, With Allowance	0		0
Total impaired loans					204
Interest included in income
Total interest included in income		0		2
Loans with no related allowance recorded [member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		77,824		78,975
Total impaired loans					47,881
Loans with no related allowance recorded [member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		37,835		35,626
Total impaired loans					16,726
Loans with no related allowance recorded [member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		148		155
Total impaired loans					223
Loans with no related allowance recorded [member] | Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		6		7
Total impaired loans					0
Loans with no related allowance recorded [member] | Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		18,703		20,907
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		15,388		16,177
Total impaired loans					14,868
Loans with no related allowance recorded [member] | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		5,594		5,941
Total impaired loans					5,700
Loans with no related allowance recorded [member] | Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		150		162
Total impaired loans					204
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total impaired loans	24,178		24,178
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		4,316		3,213
Total impaired loans	21,632		21,632		10,754
Impaired Financing Receivables With Related Allowance [Member] | Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		142		71
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		1,010		1,507
Total impaired loans					671
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average current balance		668		484
Total impaired loans	$ 1,235		$ 1,235		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		$ 6,136		$ 5,275
Total impaired loans					$ 11,719

LOANS AND LEASES - Investment i

LOANS AND LEASES - Investment in Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	$ 77,930		$ 77,930		$ 48,165
Current balance					59,600
Contractual Principal Balance					84,482
Related Allowance					2,175
Average current balance		$ 83,960		$ 84,250
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		7		124
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		513		1,428
Interest income recognized	753	520	1,593	1,552
Commercial
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	34,686		34,686		24,346
Current balance					27,480
Contractual Principal Balance					41,222
Related Allowance					2,044
Average current balance		42,151		38,839
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		1		87
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		316		807
Interest income recognized		317		894
Lease financing
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	1,092		1,092		223
Current balance					223
Contractual Principal Balance					223
Related Allowance					0
Average current balance		290		226
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		6		7
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	24,521		24,521		7,295
Current balance					10,831
Contractual Principal Balance					18,572
Related Allowance					113
Average current balance		19,713		22,414
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		4		27
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		94		295
Interest income recognized		98		322
Residential real estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	12,104		12,104		10,892
Current balance					15,162
Contractual Principal Balance					17,662
Related Allowance					18
Average current balance		16,056		16,661
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		2		10
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		74		229
Interest income recognized		76		239
Home equity
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	5,374		5,374		5,242
Current balance					5,700
Contractual Principal Balance					6,462
Related Allowance					0
Average current balance		5,594		5,941
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		29		95
Interest income recognized		29		95
Installment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Nonaccrual	153		153		167
Current balance					204
Contractual Principal Balance					341
Related Allowance					0
Average current balance		150		162
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method		0		0
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method		0		2
Interest income recognized		0		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		77,824		78,975
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		37,835		35,626
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		148		155
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		6		7
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		18,703		20,907
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		15,388		16,177
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		5,594		5,941
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		150		162
Impaired Financing Receivables With Related Allowance [Member]
Financing Receivable, Impaired [Line Items]
Current balance	24,178		24,178
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Impaired [Line Items]
Current balance	21,632		21,632		10,754
Contractual Principal Balance					21,513
Related Allowance					2,044
Average current balance		4,316		3,213
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		142		71
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		1,010		1,507
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Impaired [Line Items]
Current balance	$ 1,235		$ 1,235		294
Contractual Principal Balance					294
Related Allowance					18
Average current balance		668		484
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		$ 6,136		$ 5,275

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Sep. 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	$ 24,178
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate-investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
Impaired Financing Receivables With Related Allowance [Member] | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	11,541
Impaired Financing Receivables With Related Allowance [Member] | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	2,546
Impaired Financing Receivables With Related Allowance [Member] | Asset Pledged as Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	10,091
Impaired Financing Receivables With Related Allowance [Member] | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	21,632	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	11,541
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	10,091
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	649
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	0
Impaired Financing Receivables With Related Allowance [Member] | Commercial real estate - investor | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total impaired loans	0
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	649
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	662
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	662
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	1,235	$ 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	1,235
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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 1,872	$ 1,421	$ 2,033	$ 1,401
Additions	323	321	792	1,729
Disposals	(510)	(553)	(1,487)	(1,207)
Other Real Estate, Period Increase (Decrease)	42	(424)	(305)	310
Balance at end of period	1,643	1,613	1,643	1,613
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	187	217	510	353
Disposals	0	(228)	(217)	(498)
Other Real Estate, Period Increase (Decrease)	22	56	(448)	111
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	136	104	282	1,376
Disposals	(510)	(325)	(1,270)	(709)
Other Real Estate, Period Increase (Decrease)	$ 20	$ (480)	$ 143	$ 199

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands		Jan. 01, 2020		Sep. 30, 2020		Sep. 30, 2019	Sep. 30, 2020		Sep. 30, 2019	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year		$ 57,650	[1]	$ 158,661		$ 61,549	$ 57,650	[1]	$ 56,542
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		61,505					61,505
Provision for Credit Losses	[2]			15,299		5,228	57,038		25,969
Loans charged off				(6,820)		(11,659)	(12,805)		(29,406)
Recoveries				1,404		1,434	5,156		3,447
Total net charge-offs				(5,416)		(10,225)	(7,649)		(25,959)
Balance at end of year		119,155		168,544	[1]	56,552	168,544	[1]	56,552
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				10,200,809			10,200,809			9,201,665
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year		18,584		50,421		24,586	18,584		18,746
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		9,901					9,901
Provision for Credit Losses				1,297		2,654	23,331		22,164
Loans charged off				(1,467)		(9,556)	(3,840)		(23,757)
Recoveries				265		556	2,540		1,087
Total net charge-offs				(1,202)		(9,000)	(1,300)		(22,670)
Balance at end of year		28,485		50,516		18,240	50,516		18,240
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		1,431		1,393	971		1,130
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		118					118
Provision for Credit Losses				702		(388)	1,044		(25)
Loans charged off				852		0	(852)		(100)
Recoveries				6		0	6		0
Total net charge-offs				(846)		0	(846)		(100)
Balance at end of year		1,089		1,287		1,005	1,287		1,005
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		15,357		2,919	2,381		3,413
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		11,579					11,579
Provision for Credit Losses				3,613		(152)	4,996		(714)
Loans charged off				0		0	0		0
Recoveries				0		0	14		68
Total net charge-offs				0		0	14		68
Balance at end of year		13,960		18,970		2,767	18,970		2,767
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		62,340		20,357	23,579		21,048
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		24,118					24,118
Provision for Credit Losses				12,896		1,684	28,922		1,966
Loans charged off				(3,789)		(535)	(5,830)		(1,835)
Recoveries				760		347	1,418		674
Total net charge-offs				(3,029)		(188)	(4,412)		(1,161)
Balance at end of year		47,697		72,207		21,853	72,207		21,853
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		10,581		5,008	5,299		4,964
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		5,490					5,490
Provision for Credit Losses				(1,364)		702	(1,454)		841
Loans charged off				(22)		(278)	(285)		(510)
Recoveries				91		64	236		201
Total net charge-offs				69		(214)	(49)		(309)
Balance at end of year		10,789		9,286		5,496	9,286		5,496
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		14,236		5,307	4,787		5,348
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		8,430					8,430
Provision for Credit Losses				(1,455)		68	(236)		427
Loans charged off				(460)		(627)	(1,155)		(1,784)
Recoveries				209		335	704		1,092
Total net charge-offs				(251)		(292)	(451)		(692)
Balance at end of year		13,217		12,530		5,083	12,530		5,083
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		1,226		395	392		362
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		801					801
Provision for Credit Losses				35		(2)	78		49
Loans charged off				(59)		(65)	(127)		(192)
Recoveries				35		93	93		202
Total net charge-offs				(24)		28	(34)		10
Balance at end of year		1,193		1,237		421	1,237		421
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		3,069		1,584	1,657		1,531
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method		1,068					1,068
Provision for Credit Losses				(425)		662	357		1,261
Loans charged off				(171)		(598)	(716)		(1,228)
Recoveries				38		39	145		123
Total net charge-offs				133		559	571		1,105
Balance at end of year		$ 2,725		$ 2,511		$ 1,687	$ 2,511		$ 1,687
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
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.
[2]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

ALLOWANCE FOR CREDIT LOSSES ALL

ALLOWANCE FOR CREDIT LOSSES ALLOWANCE FOR CREDIT LOSSES- Additional information (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Receivables [Abstract]
Interest Receivable		$ 41,225		$ 41,225
Reserves for unfunded commitments		14,800		14,800		$ 600
Provision for credit losses	[1]	$ (1,925)	$ (216)	$ 2,013	$ (342)
[1]	Beginning January 1, 2020, calculation is based on current expected loss methodology. Prior to January 1, 2020, calculation was based on incurred loss methodology.

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Goodwill [Roll Forward]
Balance at beginning of period	$ 937,771	$ 879,727	$ 937,771	$ 880,251
Goodwill resulting from business combinations	0	57,962	0	57,438
Balance at end of period	$ 937,771	$ 937,689	$ 937,771	$ 937,689

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	Aug. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill resulting from business combinations	$ 58,000		$ 58,000	$ 0
Goodwill		$ 937,771	937,689	937,771	$ 937,689	$ 937,771	$ 937,771	$ 879,727	$ 880,251
Other Depreciation and Amortization					6,500
Intangible assets amortization		$ 2,779	$ 2,432	$ 8,362	$ 6,521
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 3 months 18 days

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 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	$ (33,125)	(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	$ (25,930)	(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	(3,883)	(1,195)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	10,093	10,093
Finite-Lived Intangible Assets, Accumulated Amortization	$ (3,312)	$ (1,999)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 67,200	$ 58,600
Operating Lease, Liability	$ 74,907	$ 64,300

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lease, Cost [Abstract]
Operating Lease, Cost	$ 1,972	$ 1,846	$ 5,973	$ 5,494
Short-term Lease, Cost	30	14	111	15
Variable Lease, Cost	632	688	1,899	1,918
Lease, Cost	$ 2,634	$ 2,548	$ 7,983	$ 7,427

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 1,767
Lessee, Operating Lease, Liability, to be Paid, Year One	7,116
Lessee, Operating Lease, Liability, to be Paid, Year Two	7,283
Lessee, Operating Lease, Liability, to be Paid, Year Three	7,312
Lessee, Operating Lease, Liability, to be Paid, Year Four	7,045
Lessee, Operating Lease, Liability, to be Paid, after Year Five	64,700
Lessee, Operating Lease, Liability, to be Paid	95,223
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	20,316
Operating Lease, Liability	$ 74,907	$ 64,300

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	15 years 1 month 6 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 1,928	$ 1,893	$ 5,801	$ 5,652
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 29	$ 582	$ 9,688	$ 65,520

BORROWINGS - Repurchase Agreeme

BORROWINGS - Repurchase Agreements (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Securities Sold under Agreements to Repurchase	$ 114,658
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	114,700	$ 90,200
Residential Mortgage Backed Securities [Member]
Securities Sold under Agreements to Repurchase	29,096
Collateralized Mortgage Obligations [Member]
Securities Sold under Agreements to Repurchase	$ 85,562

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 114,700	$ 90,200
Federal Funds Purchased	133,000	165,200
FHLB short-term borrowings	0	1,151,000
Long-term Debt	1,341,164	414,376
Secured Debt	$ 881,672	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	0.05%
Subordinated debt	$ 120,000
Subordinated debt	$ 321,280	$ 170,967
Debt, Weighted Average Interest Rate	4.86%	4.97%
Advances from Federal Home Loan Banks	$ 138,424	$ 242,428
Federal Home Loan Bank	1.69%	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	Sep. 30, 2020	Dec. 31, 2019
Amount
Secured Debt	$ 881,672	$ 0
FHLB long-term advances	138,424	242,428
Subordinated debt	321,280	170,967
Unamortized debt issuance costs	(2,866)	(1,007)
Finance Lease, Liability	1,879	1,213
Capital loan with municipality	775	775
Total long-term debt	$ 1,341,164	$ 414,376
Average Rate
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	0.35%
Federal Home Loan Bank	1.69%	1.94%
Debt, Weighted Average Interest Rate	4.86%	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	1.57%	3.20%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ 6,931	$ 12,719	$ 35,474	$ 73,588
Unrealized gain (loss) on derivatives		94		281
Retirement obligation	0	0	0	0
Total	6,931	12,813	35,474	73,869
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	2	105	(55)	(110)
Unrealized gain (loss) on derivatives		0		0
Retirement obligation	(519)	(347)	(1,401)	(1,042)
Total	(517)	(242)	(1,456)	(1,152)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	6,929	12,614	35,529	73,698
Unrealized gain (loss) on derivatives		94		281
Unfunded pension obligation	519	347	1,401	1,042
Total	7,448	13,055	36,930	75,021
Transactions Tax-effect
Unrealized gain (loss) on investment securities	(1,495)	(2,699)	(7,668)	(15,768)
Unrealized gain (loss) on derivatives		(21)		(64)
Retirement obligation	(118)	(78)	(319)	(237)
Total	(1,613)	(2,798)	(7,987)	(16,069)
Transactions Net of tax
Unrealized gain (loss) on investment securities	5,434	9,915	27,861	57,930
Unrealized gain (loss) on derivatives	0	73	0	217
Retirement obligation	401	269	1,082	805
Total	5,835	10,257	28,943	58,952
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	69,125	47,235	69,125	47,235	$ 63,691	$ 41,264	$ 37,320	$ (11,601)
Unrealized gain (loss) on cash flow hedges		0		0			(73)	(217)
Retirement obligation	(26,859)	(31,785)	(26,859)	(31,785)	(27,260)	(27,941)	(32,054)	(32,590)
Total	42,266	15,450	42,266	15,450	$ 36,431	$ 13,323	$ 5,193	$ (44,408)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ 5,835	$ 10,257	$ 28,943	$ 58,952

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Realized gain (loss) on securities available-for-sale	$ 2	$ 105	$ (55)	$ (110)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	106	104	308	310
Defined Benefit Plan, Amortization of Gain (Loss)	(625)	(451)	(1,709)	(1,352)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(519)	(347)	(1,401)	(1,042)
Total	$ (517)	$ (242)	$ (1,456)	$ (1,152)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	Sep. 30, 2020USD ($)entity	Dec. 31, 2019USD ($)entity
Derivative [Line Items]
Number of counterparties | entity	19	18
Derivative liabilities	$ 280,837	$ 112,616
Derivative, Notional Amount	10,664,670	7,586,618
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	153,000	37,800
Credit Risk Derivative Liabilities, at Fair Value		$ 900
Credit Risk Derivative Assets, at Fair Value	$ (1,100)
Foreign Exchange [Member]
Derivative [Line Items]
Number of counterparties | entity	6	6
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 235,000	$ 216,200
Credit Risk Derivative Liabilities, at Fair Value	400	200
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	158,100	33,400
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative liabilities	206,200	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	700	18,300
Derivative, Notional Amount	$ 3,100,000	$ 1,900,000

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Asset	$ 280,730	$ 112,607
Derivative liabilities	280,837	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	1	2,636
Derivative liabilities	208,403	70,808
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative Asset	208,296	70,799
Derivative liabilities	$ 1	$ 2,636

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ 280,837	$ 112,616
Derivative Liability, Fair Value, Gross Asset	(464,632)	(188,395)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(183,795)	(75,779)
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	208,404	73,444
Derivative Liability, Fair Value, Gross Asset	(425,946)	(147,193)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(217,542)	(73,749)
Fair Value Hedges | Foreign Exchange [Member] | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	72,433	39,172
Derivative Liability, Fair Value, Gross Asset	(38,686)	(41,202)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ 33,747	$ (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	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative, Notional Amount	$ 10,664,670	$ 7,586,618
Derivative Asset	280,730	112,607
Derivative Liability	$ (280,837)	(112,616)
Average Maturity (years)	2 years 6 months
Fair Value	$ (107)
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,246,698
Average Maturity (years)	5 years 2 months 12 days
Fair Value	$ 208,295
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,246,698
Average Maturity (years)	5 years 2 months 12 days
Fair Value	$ (208,402)
Foreign Exchange [Member] | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 3,085,637
Average Maturity (years)	6 months
Fair Value	$ (657)
Foreign Exchange [Member] | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 3,085,637
Average Maturity (years)	6 months
Fair Value	$ 657
Accrued interest and other assets | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,246,698	1,923,375
Derivative Asset	208,296	70,799
Derivative Liability	(1)	(2,636)
Accrued interest and other assets | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	3,085,637	1,869,934
Derivative Asset	35,888	28,739
Derivative Liability	(36,545)	(10,433)
Accrued interest and other liabilities | Fair Value Hedges | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	2,246,698	1,923,375
Derivative Asset	1	2,636
Derivative Liability	(208,403)	(70,808)
Accrued interest and other liabilities | Foreign Exchange [Member] | Matched interest rate swaps
Derivative [Line Items]
Derivative, Notional Amount	3,085,637	1,869,934
Derivative Asset	36,545	10,433
Derivative Liability	$ (35,888)	$ (28,739)

COMMITMENTS AND CONTINGENCIES C

COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 10,200,809	$ 9,201,665
Unused Commitments to Extend Credit	2,889,365
Commercial
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,292,313	2,465,877
Unused Commitments to Extend Credit	1,287,307
Lease financing
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	74,742	88,364
Unused Commitments to Extend Credit	0
Construction real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	575,648	493,182
Unused Commitments to Extend Credit	404,441
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,347,125	4,194,651
Unused Commitments to Extend Credit	142,502
Commercial real estate - investor
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,263,213
Commercial real estate-owner
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,083,912
Unused Commitments to Extend Credit	47,943
Residential real estate
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,027,702	1,055,949
Unused Commitments to Extend Credit	31,513
Home equity
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	754,743	771,869
Unused Commitments to Extend Credit	750,994
Installment
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	84,629	82,589
Unused Commitments to Extend Credit	20,138
Credit card
Other Commitments [Line Items]
Loans and Leases Receivable, Net of Deferred Income	43,907	$ 49,184
Unused Commitments to Extend Credit	$ 204,527

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 14,800,000		$ 14,800,000		$ 600,000
Loans and Leases Receivable, Commitments, Fixed Rates			128,800,000		123,700,000
Loans and Leases Receivable, Commitments, Variable Rates			$ 3,400,000,000		$ 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		31 years 7 months 6 days
Letters of credit issued to guarantee performance of a client to a third party	37,600,000		$ 37,600,000		$ 33,400,000
Affordable Housing Program Obligation	43,500,000		43,500,000		38,500,000
Amortization Method Qualified Affordable Housing Project Investments, Amortization	2,000,000	$ 1,600,000	6,100,000	$ 5,400,000
Affordable housing contingent commitment	0		0		0
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	4,100,000		4,100,000		5,100,000
Estimated Litigation Liability	0		0		0
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	3,500,000,000		3,500,000,000		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	5,500,000	4,800,000
Historic tax credit [Member]
Commitments and Contingencies Disclosure [Line Items]
Low-income housing tax credit	100,000	$ 30,000	300,000	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	$ 3,800,000		$ 3,800,000		$ 3,100,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense	$ 9,317	$ 12,365	$ 23,231	$ 35,487
Effective tax rate	18.30%	19.60%	17.80%	19.20%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 1,900		$ 1,900		$ 2,400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			$ 0		$ 0

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 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)	$ 779,000		$ 261,000	$ 1,705,000	$ 781,000

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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Retirement Benefits [Abstract]
Service cost	$ 2,079	$ 1,649	$ 5,855	$ 4,944
Interest cost	624	694	1,831	2,083
Expected return on plan assets	(2,443)	(2,429)	(7,382)	(7,288)
Amortization of prior service cost	(106)	(104)	(308)	(310)
Defined Benefit Plan, Amortization of Gain (Loss)	625	451	1,709	1,352
Net periodic benefit cost (income)	$ 779	$ 261	$ 1,705	$ 781

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue Recognition [Abstract]
Interchange income	$ 6,300	$ 6,300	$ 17,600	$ 24,200
Credit card expense	$ 3,100	$ 3,000	$ 8,900	$ 8,800

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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 41,477	$ 50,856	$ 107,498	$ 149,398
Denominator for basic earnings per share - weighted average shares	97,247,080	98,517,025	97,400,942	98,177,802
Effect of dilutive securities -
Employee stock awards	761,653	560,698	716,521	545,371
Denominator for diluted earnings per share - adjusted weighted average shares	98,008,733	99,077,723	98,117,463	98,723,173
Basic	$ 0.43	$ 0.52	$ 1.10	$ 1.52
Diluted	$ 0.42	$ 0.51	$ 1.10	$ 1.51

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	9 Months Ended
	Sep. 30, 2020	Sep. 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	Sep. 30, 2020	Dec. 31, 2019
Financial assets
Investment securities held-to-maturity	$ 118,072	$ 142,862
Other investments	118,292	125,020
Interest Receivable	41,225
Deposits
Noninterest-bearing	3,552,893	2,643,928
Savings	3,446,678	2,960,979
Time	1,935,392	2,240,441
Carrying value
Financial assets
Cash and short-term investments	245,934	257,639
Investment securities held-to-maturity	118,072	142,862
Other investments	118,292	125,020
Loans held for sale	69,008	13,680
Loans and leases	10,032,265	9,144,015
Interest Receivable	53,127	39,591
Deposits
Deposits	11,567,430	10,210,229
Short-term borrowings	247,658	1,316,181
Long-term debt	1,341,164	414,376
Interest Payable	9,112	13,671
Fair value
Financial assets
Cash and short-term investments	245,934	257,639
Investment securities held-to-maturity	123,441	142,821
Loans held for sale	69,008	13,680
Loans and leases	9,953,876	9,134,215
Interest Receivable	53,127	39,591
Deposits
Deposits	11,576,499	10,209,790
Short-term borrowings	247,658	1,316,181
Long-term debt	1,337,424	414,937
Interest Payable	9,112	13,671
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments	245,934	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	247,658	1,316,181
Long-term debt	0	0
Interest Payable	104	1,899
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	123,441	142,821
Loans held for sale	69,008	13,680
Loans and leases	0	0
Interest Receivable	11,902	12,743
Deposits
Deposits	11,576,499	10,209,790
Short-term borrowings	0	0
Long-term debt	1,337,424	414,937
Interest Payable	9,008	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	9,953,876	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	Sep. 30, 2020	Dec. 31, 2019
Assets
Investment securities available-for-sale	$ 3,004,963
Derivative Asset	280,730	$ 112,607
Liabilities
Derivative liabilities	280,837	112,616
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale	3,004,963	2,852,084
Derivative Asset		73,558
Total	3,285,839	2,964,814
Liabilities
Total	281,834	112,922
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Investment securities available-for-sale	103	100
Derivative Asset		0
Total	103	100
Liabilities
Total	0	0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Investment securities available-for-sale	2,964,105	2,842,794
Derivative Asset		73,558
Total	3,244,981	2,955,524
Liabilities
Total	281,834	112,922
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale	40,755	9,190
Derivative Asset		0
Total	40,755	9,190
Liabilities
Total	0	0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	208,443
Liabilities
Derivative liabilities	209,401	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	208,443
Liabilities
Derivative liabilities	209,401	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	72,433	39,172
Liabilities
Derivative liabilities	72,433	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	72,433	39,172
Liabilities
Derivative liabilities	72,433	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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Beginning balance	$ 41,577	$ 12,798	$ 9,190	$ 14,715
Accretion (amortization)	(9)	5	10	(557)
Increase (decrease) in fair value	12	0	(26)	33
Settlements	(825)	(2,940)	31,581	(4,328)
Ending balance	$ 40,755	$ 9,863	$ 40,755	$ 9,863

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	Sep. 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	16,030	9,268
OREO	$ 484	$ 1,088

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Millions	Aug. 30, 2019	Sep. 30, 2019	Sep. 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	Sep. 30, 2020
Business Acquisition [Line Items]
Cash consideration	$ 53,700
Stock consideration	60,900
Total assets acquired	74,900
Total liabilities assumed	18,400	$ 18,298	$ 0
Goodwill	58,000	$ 58,000	$ 0
Bannockburn [Member]
Business Acquisition [Line Items]
Total purchase consideration	$ 114,600