First Financial Bancorp. (FFBC) 10-Q 5 May 22 2022 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 04, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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		94,442,505
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Amendment Flag	false
NASDAQ/NGS (GLOBAL SELECT MARKET) [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Common stock, No par value
Trading Symbol	FFBC
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Net of Deferred Income	$ 9,241,617	$ 9,288,299
ASSETS
Cash and due from banks	230,428	220,031
Interest-bearing deposits with other banks	227,147	214,811
Investment securities available-for-sale, at fair value (amortized cost $4,113,169 at March 31, 2022 and $4,180,589 at December 31, 2021)	3,957,882	4,207,846
Investment securities held-to-maturity (fair value $90,001 at March 31, 2022 and $99,898 at December 31, 2021)	92,597	98,420
Other investments	114,563	102,971
Loans held for sale	12,670	29,482
Loans
Total loans and leases	9,241,617	9,288,299
Loans and Leases Receivable, Allowance	(124,130)	(131,992)
Net loans and leases	9,117,487	9,156,307
Property, Plant, and Equipment, Excluding Lessor Asset under Operating Lease, after Accumulated Depreciation	190,975	193,040
Operating leases	87,432	73,857
Goodwill	999,959	1,000,749
Other Finite-Lived Intangible Assets, Gross	85,891	88,898
Accrued interest and other assets	892,119	942,729
Total assets	16,009,150	16,329,141
Deposits
Interest-bearing	3,246,646	3,198,745
Savings	4,188,867	4,157,374
Time	1,121,966	1,330,263
Total interest-bearing deposits	8,557,479	8,686,382
Noninterest-bearing	4,261,429	4,185,572
Total deposits	12,818,908	12,871,954
Federal funds purchased and securities sold under agreements to repurchase	0	51,203
FHLB short-term borrowings	185,000	225,000
Other Short-term Borrowings	0	20,000
Total short-term borrowings	185,000	296,203
Long-term debt	379,840	409,832
Total borrowed funds	564,840	706,035
Accrued interest and other liabilities	487,957	492,210
Total liabilities	13,871,705	14,070,199
SHAREHOLDERS' EQUITY
Authorized - 160,000,000 shares; Issued - 104,281,794 shares at both March 31, 2022 and December 31, 2021	1,634,903	1,640,358
Retained earnings	857,178	837,473
Accumulated other comprehensive loss	(142,477)	(433)
Treasury stock, at cost, 9,830,298 shares at March 31, 2022 and 10,132,554 shares at December 31, 2021	(212,159)	(218,456)
Total shareholders' equity	2,137,445	2,258,942
Total liabilities and shareholders' equity	16,009,150	16,329,141
Commercial
Loans and Leases Receivable, Net of Deferred Income	2,800,209	2,720,028
Loans
Total loans and leases	2,800,209	2,720,028
Lease financing
Loans and Leases Receivable, Net of Deferred Income	125,867	109,624
Loans
Total loans and leases	125,867	109,624
Construction real estate
Loans and Leases Receivable, Net of Deferred Income	479,744	455,894
Loans
Total loans and leases	479,744	455,894
Commercial real estate
Loans and Leases Receivable, Net of Deferred Income	4,031,484	4,226,614
Loans
Total loans and leases	4,031,484	4,226,614
Residential real estate
Loans and Leases Receivable, Net of Deferred Income	913,838	896,069
Loans
Total loans and leases	913,838	896,069
Home equity
Loans and Leases Receivable, Net of Deferred Income	707,973	708,399
Loans
Total loans and leases	707,973	708,399
Installment
Loans and Leases Receivable, Net of Deferred Income	132,197	119,454
Loans
Total loans and leases	132,197	119,454
Credit card
Loans and Leases Receivable, Net of Deferred Income	50,305	52,217
Loans
Total loans and leases	$ 50,305	$ 52,217

CONSOLIDATED BALANCE SHEETS CON

CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Debt Securities, Held-to-maturity, Fair Value	$ 90,001	$ 99,898
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	9,830,298	10,132,554
Debt Securities, Available-for-sale, Amortized Cost	$ 4,113,169	$ 4,180,589

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Interest income
Loans, including fees	$ 87,182	$ 98,931
Investment securities
Taxable	22,096	18,607
Tax-exempt	4,431	5,043
Total interest on investment securities	26,527	23,650
Other earning assets	121	28
Total interest income	113,830	122,609
Interest expense
Deposits	2,623	4,333
Short-term borrowings	317	67
Long-term borrowings	4,544	4,333
Total interest expense	7,484	8,733
Net interest income	106,346	113,876
Provision for Credit Losses-loans and leases	(5,589)	3,450
Provision for credit losses-unfunded commitments	(226)	538
Net interest income after provision for credit losses	112,161	109,888
Noninterest income
Service Charges on Deposit Accounts	7,729	7,146
Trust and wealth management fees	6,060	5,630
Bankcard income	3,337	3,128
Client derivative fees	799	1,556
Foreign exchange income	10,151	10,757
Operating Lease, Lease Income	6,076	0
Net gain from sales of loans	3,872	9,454
Net gain (loss) on sales/transfers of investment securities	3	(166)
Net gain (loss) on equity securities	(199)	112
Other	3,465	2,705
Total noninterest income	41,293	40,322
Noninterest expenses
Salaries and employee benefits	63,947	61,253
Net occupancy	5,746	5,704
Furniture and equipment	3,567	3,969
Data processing	8,264	7,287
Marketing	1,700	1,361
Communication	666	838
Professional services	2,159	1,450
State intangible tax	1,131	1,202
FDIC assessments	1,459	1,349
Intangible assets amortization	2,914	2,479
Amortization of operating leases	3,869	0
Other	7,383	5,614
Total noninterest expenses	102,805	92,506
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	50,649	57,704
Income tax expense	9,348	10,389
Net income	$ 41,301	$ 47,315
Earnings per common share
Basic	$ 0.44	$ 0.49
Diluted	$ 0.44	$ 0.48
Average common shares outstanding - basic	93,383,932	96,873,940
Average common shares outstanding - diluted	94,263,925	97,727,527

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 41,301	$ 47,315
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	(142,401)	(30,968)
Change in retirement obligation	346	405
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	11	0
Other comprehensive income (loss)	(142,044)	(30,563)
Comprehensive income (loss)	$ (100,743)	$ 16,752

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Retained earnings	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balances (in shares) at Dec. 31, 2020		104,281,794			(6,259,865)
Beginning Balances at Dec. 31, 2020	$ 2,282,070	$ 1,638,947	$ 720,429	$ 48,664	$ (125,970)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	47,315		47,315
Other comprehensive income (loss)	(30,563)			(30,563)
Cash dividends declared :
Common stock at $0.23 per share in 2021 and $0.23 per share in 2020	(22,524)		(22,524)
Treasury Stock, Shares, Acquired					(840,115)
Treasury Stock, Value, Acquired, Cost Method	(17,982)				$ (17,982)
Exercise of stock options, net of shares purchased (in shares)					3,468
Exercise of stock options, net of shares purchased	(34)	(36)			$ (70)
Restricted stock awards, net of forfeitures (in shares)					332,411
Restricted stock awards, net of forfeitures	(2,250)	(8,616)			$ 6,366
Share-based compensation expense	2,842	$ 2,842
Ending Balances (in shares) at Mar. 31, 2021		104,281,794			(6,764,101)
Ending Balances at Mar. 31, 2021	2,258,942	$ 1,633,137	745,220	18,101	$ (137,516)
Retained Earnings (Accumulated Deficit)	837,473
Beginning Balances (in shares) at Dec. 31, 2021		104,281,794			(10,132,554)
Beginning Balances at Dec. 31, 2021	2,258,942	$ 1,640,358	837,473	(433)	$ (218,456)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	41,301		41,301
Other comprehensive income (loss)	(142,044)			(142,044)
Cash dividends declared :
Common stock at $0.23 per share in 2021 and $0.23 per share in 2020	(21,596)		(21,596)
Exercise of stock options, net of shares purchased (in shares)					15,660
Exercise of stock options, net of shares purchased	(177)	(160)			$ (337)
Restricted stock awards, net of forfeitures (in shares)					286,596
Restricted stock awards, net of forfeitures	(2,842)	(8,802)			$ 5,960
Share-based compensation expense	3,507	$ 3,507
Ending Balances (in shares) at Mar. 31, 2022		104,281,794			(9,830,298)
Ending Balances at Mar. 31, 2022	2,137,445	$ 1,634,903	$ 857,178	$ (142,477)	$ (212,159)
Retained Earnings (Accumulated Deficit)	$ 857,178

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Common Stock, Dividends, Per Share, Declared	$ 0.23	$ 0.23

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Operating activities
Net income	$ 41,301	$ 47,315
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for (recapture of) credit losses	(5,815)	3,988
Depreciation and amortization	8,107	8,233
Stock-based compensation expense	3,507	2,842
Pension expense (income)	625	850
Net amortization (accretion) on investment securities	4,092	9,136
Net (gain) loss on sales of investment securities	(3)	166
Unrealized gain (loss) on equity securities	199	(112)
Originations of loans held for sale	(98,958)	(206,222)
Net gains from sales of loans held for sale	(3,872)	(9,454)
Proceeds from sales of loans held for sale	113,939	220,374
Deferred income taxes	334	3,303
Operating Lease, Right-of-Use Asset, Amortization Expense	1,899	1,851
Payments for operating leases	(1,942)	(1,790)
Decrease (increase) cash surrender value of life insurance	652	479
Decrease (increase) in interest receivable	1,846	(777)
(Decrease) increase in interest payable	164	(518)
Decrease (increase) in other assets	52,590	117,134
(Decrease) increase in other liabilities	26,454	(48,806)
Net cash provided by (used in) operating activities	143,815	147,034
Proceeds from Sale of Debt Securities, Available-for-sale	5,003	50,451
Investing activities
Proceeds from calls, paydowns and maturities of securities available-for-sale	232,267	279,426
Payments to Acquire Debt Securities, Available-for-sale	173,954	665,723
Proceeds from calls, paydowns and maturities of securities held-to-maturity	5,906	10,799
Payments to Acquire Held-to-maturity Securities	0	(1,000)
Payments to Acquire Other Investments	11,799	992
Proceeds from Maturities, Prepayments and Calls of Other Investments	8	2,488
Net decrease (increase) in interest-bearing deposits with other banks	(12,336)	1,125
Net decrease (increase) in loans and leases	49,580	(40,390)
Proceeds from disposal of other real estate owned	98	433
Purchases of premises and equipment	(3,181)	(2,717)
Net change in operating leases	(12,085)	0
Net cash provided by (used in) investing activities	82,823	(366,100)
Financing activities
Net (decrease) increase in total deposits	(53,046)	416,066
Net (decrease) increase in short-term borrowings	(111,203)	14,793
Payments of long-term debt	30,183	192,508
Cash dividends paid on common stock	(21,986)	(22,200)
Treasury stock purchase	0	17,982
Proceeds from exercise of stock options	177	34
Net cash provided by (used in) financing activities	(216,241)	198,203
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	10,397	(20,863)
Cash and due from bank at beginning of period	220,031	231,054	$ 231,054
Cash and due from bank at end of period	230,428	210,191	220,031
Supplemental Disclosures
Interest Paid	7,321	9,252
Income Taxes Paid	170	147
Supplemental schedule for investing activities
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets, Net Of Purchase Consideration	1,028
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	(238)		(121,901)
Goodwill	(790)	$ 0	$ 63,000
Proceeds from Life Insurance Policy	$ 3,316

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNFICANT ACCOUNTING POLICIES	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, 2021. 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, 2021 has been derived from the audited financial statements in the Company’s 2021 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. Actual realized amounts could differ materially from these estimates. COVID-19. First Financial's operations and financial results were significantly impacted by the COVID-19 pandemic. The spread of COVID-19 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 full financial impact from the pandemic is unknown at this time, however prolonged disruption from the pandemic 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.

RECENTLY ADOPTED AND ISSUED ACC

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS	3 Months Ended
	Mar. 31, 2022
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 2022 There have been no new accounting standards adopted in 2022. Standards Adopted in 2021 During the first quarter of 2021, the Company adopted ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This standard simplified the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and added new requirements with the intention of simplifying and clarifying existing guidance. This update did not have a material impact on the Company’s Consolidated Financial Statements. Standards Issued But Not Yet Adopted In March, 2022, the FASB issued ASU 2022-02 - Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This standard eliminates the accounting guidance on TDRs for creditors in ASC 310-40 and amends the guidance on “vintage disclosures” to require disclosure of current period gross write-offs by year of origination. The ASU also updates the requirements related to accounting for credit losses under ASC 326 and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Entities are permitted to early adopt these amendments, including adoption in any interim period, provided that the amendments are adopted as of the beginning of the annual reporting period that includes the interim period of

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For the three months ended March 31, 2022, there were sales of $5.0 million of AFS securities with insignificant gross realized gains and gross realized losses. For the three months ended March 31, 2021, there were $52.1 million sales of AFS securities with $0.6 million gross realized gains and $0.7 million gross realized losses. The following is a summary of HTM and AFS investment securities as of March 31, 2022: 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 $ 34,967 $ 1 $ (2,244) $ 32,724 Securities of U.S. government agencies and corporations 0 0 0 0 79,338 0 (5,665) 73,673 Mortgage-backed securities - residential 0 0 0 0 709,888 602 (43,418) 667,072 Mortgage-backed securities - commercial 42,211 0 (1,403) 40,808 754,978 355 (17,903) 737,430 Collateralized mortgage obligations 10,780 0 (287) 10,493 621,240 1,277 (27,662) 594,855 Obligations of state and other political subdivisions 8,356 317 0 8,673 1,071,171 10,441 (49,260) 1,032,352 Asset-backed securities 0 0 0 0 713,587 361 (21,321) 692,627 Other securities 31,250 0 (1,223) 30,027 128,000 710 (1,561) 127,149 Total $ 92,597 $ 317 $ (2,913) $ 90,001 $ 4,113,169 $ 13,747 $ (169,034) $ 3,957,882 The following is a summary of HTM and AFS investment securities as of December 31, 2021: 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 $ 34,961 $ 4 $ (189) $ 34,776 Securities of U.S. government agencies and corporations 0 0 0 0 78,998 248 (129) 79,117 Mortgage-backed securities - residential 0 0 0 0 728,050 6,635 (10,548) 724,137 Mortgage-backed securities - commercial 46,362 651 0 47,013 729,948 4,294 (2,352) 731,890 Collateralized mortgage obligations 11,882 221 0 12,103 696,258 7,979 (6,497) 697,740 Obligations of state and other political subdivisions 8,926 915 0 9,841 1,058,735 35,591 (8,594) 1,085,732 Asset-backed securities 0 0 0 0 720,638 1,521 (2,578) 719,581 Other securities 31,250 176 (485) 30,941 133,001 2,114 (242) 134,873 Total $ 98,420 $ 1,963 $ (485) $ 99,898 $ 4,180,589 $ 58,386 $ (31,129) $ 4,207,846 The following table provides a summary of investment securities by contractual maturity as of March 31, 2022, 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 $ 11,539 $ 11,556 Due after one year through five years 1,072 1,092 89,910 89,562 Due after five years through ten years 36,271 35,340 357,140 348,300 Due after ten years 2,263 2,268 854,887 816,480 Mortgage-backed securities - residential 0 0 709,888 667,072 Mortgage-backed securities - commercial 42,211 40,808 754,978 737,430 Collateralized mortgage obligations 10,780 10,493 621,240 594,855 Asset-backed securities 0 0 713,587 692,627 Total $ 92,597 $ 90,001 $ 4,113,169 $ 3,957,882 Unrealized gains and losses on debt securities available for sale are generally due to fluctuations in current market yields relative to the yields of the securities at their amortized cost. All AFS securities with unrealized losses are reviewed quarterly to determine if any impairment exists, requiring a write-down to fair value. For AFS 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 for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount that the fair value of the security is less than its amortized cost basis. 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. The Company recorded no reserves on investment securities for the March 31, 2022 or December 31, 2021. As of March 31, 2022, the Company's investment securities portfolio consisted of 1,440 securities, of which 667 were in an unrealized loss position. As of December 31, 2021, the Company's investment securities portfolio consisted of 1,418 securities, of which 327 were in an unrealized loss position. Primarily all of First Financial’s HTM debt securities are issued by U.S. government-sponsored enterprises. These securities carry the explicit and/or implicit guarantee of the U.S. government, are widely recognized as “risk free,” and have a long history of zero credit loss. The remainder of the Company's HTM securities are non-agency collateralized mortgage obligations and obligations of state and other political subdivisions which currently carry ratings no lower than A+. There were no HTM securities on nonaccrual status or past due as of March 31, 2022 or December 31, 2021. Therefore, the Company did not record an ACL for these securities as of March 31, 2022 or December 31, 2021. The following tables provide the fair value and gross unrealized losses on investment securities in an unrealized loss position for which an ACL has not been recorded, aggregated by investment category and the length of time the individual securities have been in a continuous loss position: March 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 32,624 $ (2,244) $ 0 $ 0 $ 32,624 $ (2,244) Securities of U.S. Government agencies and corporations 73,673 (5,665) 0 0 73,673 (5,665) Mortgage-backed securities - residential 388,740 (26,406) 187,705 (17,012) 576,445 (43,418) Mortgage-backed securities - commercial 636,688 (16,831) 28,585 (2,475) 665,273 (19,306) Collateralized mortgage obligations 449,683 (22,616) 52,838 (5,333) 502,521 (27,949) Obligations of state and other political subdivisions 496,869 (38,448) 132,317 (10,812) 629,186 (49,260) Asset-backed securities 625,241 (19,707) 22,710 (1,614) 647,951 (21,321) Other securities 98,897 (2,103) 11,569 (681) 110,466 (2,784) Total $ 2,802,415 $ (134,020) $ 435,724 $ (37,927) $ 3,238,139 $ (171,947) December 31, 2021 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 24,755 $ (190) $ 0 $ 0 $ 24,755 $ (190) Securities of U.S. Government agencies and corporations 17,382 (128) 0 0 17,382 (128) Mortgage-backed securities - residential 459,098 (8,375) 78,090 (2,173) 537,188 (10,548) Mortgage-backed securities - commercial 205,520 (2,149) 13,818 (203) 219,338 (2,352) Collateralized mortgage obligations 369,318 (6,110) 12,485 (387) 381,803 (6,497) Obligations of state and other political subdivisions 380,735 (7,543) 55,568 (1,051) 436,303 (8,594) Asset-backed securities 482,118 (2,578) 0 0 482,118 (2,578) Other securities 31,896 (354) 11,877 (373) 43,773 (727) Total $ 1,970,822 $ (27,427) $ 171,838 $ (4,187) $ 2,142,660 $ (31,614) For further detail on the fair value of investment securities, see Note 17 – Fair Value Disclosures.

LOANS AND LEASES

LOANS AND LEASES	3 Months Ended
	Mar. 31, 2022
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 and the 2021 Consolidated Appropriations 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 during the COVID-19 pandemic. PPP loans are eligible to be forgiven provided certain conditions are met. As of March 31, 2022, First Financial had $21.2 million in PPP loans, net of unearned fees of $1.0 million. As of December 31, 2021, First Financial had $55.6 million in PPP loans, net of unearned fees of $2.6 million. Credit Quality. To facilitate the monitoring of credit quality for commercial loans, First Financial utilizes the following categories of credit grades: Pass - Higher quality loans that do not fit any of the other categories described below. Special Mention - First Financial assigns a special mention rating to loans and leases with potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan, lease or First Financial's credit position at some future date. Substandard - First Financial assigns a substandard rating to loans or leases that are inadequately protected by the current sound financial worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard loans and leases have well-defined weaknesses that jeopardize repayment of the debt. Substandard loans and leases are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not addressed. Doubtful - First Financial assigns a doubtful rating to loans and leases with all the attributes of a substandard rating with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable, on the basis of currently existing facts, conditions and values. The possibility of loss is extremely high, but because of certain important and reasonably specific pending factors that may work to the advantage and strengthening of the credit quality of the loan or lease, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors include proposed merger, acquisition or liquidation procedures, capital injection, perfecting liens on additional collateral and refinancing plans. The credit grades previously described are derived from standard regulatory rating definitions and are assigned upon initial approval of credit to borrowers and updated periodically thereafter. First Financial considers repayment performance to be the best indicator of credit quality for consumer loans. Consumer loans that have principal and interest payments that are past due by 90 days or more are generally classified as nonperforming. Additionally, consumer loans that have been modified in a TDR are classified as nonperforming. The following table sets forth the Company's loan portfolio at March 31, 2022 by risk attribute and origination date: (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Commercial & industrial Pass $ 150,380 $ 674,218 $ 431,251 $ 306,741 $ 149,846 $ 244,872 $ 1,957,308 $ 771,029 $ 2,728,337 Special mention 0 366 4,536 5,619 14,446 4,512 29,479 13,895 43,374 Substandard 446 1,977 372 3,037 1,132 11,493 18,457 8,410 26,867 Doubtful 0 0 0 0 0 1,631 1,631 0 1,631 Total $ 150,826 $ 676,561 $ 436,159 $ 315,397 $ 165,424 $ 262,508 $ 2,006,875 $ 793,334 $ 2,800,209 Lease financing Pass $ 12,252 $ 34,717 $ 24,430 $ 20,619 $ 16,885 $ 11,283 $ 120,186 $ 0 $ 120,186 (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Special mention 0 0 5,681 0 0 0 5,681 0 5,681 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 12,252 $ 34,717 $ 30,111 $ 20,619 $ 16,885 $ 11,283 $ 125,867 $ 0 $ 125,867 Construction real estate Pass $ 8,621 $ 184,917 $ 149,551 $ 78,048 $ 10,417 $ 12,178 $ 443,732 $ 20,477 $ 464,209 Special mention 0 0 6,531 0 9,004 0 15,535 0 15,535 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 8,621 $ 184,917 $ 156,082 $ 78,048 $ 19,421 $ 12,178 $ 459,267 $ 20,477 $ 479,744 Commercial real estate - investor Pass $ 71,292 $ 552,818 $ 355,042 $ 861,599 $ 379,791 $ 663,270 $ 2,883,812 $ 37,072 $ 2,920,884 Special mention 0 0 20,438 27,176 17,903 27,716 93,233 0 93,233 Substandard 0 1,550 6 22,638 3,816 16,992 45,002 0 45,002 Doubtful 0 0 0 0 2,546 0 2,546 0 2,546 Total $ 71,292 $ 554,368 $ 375,486 $ 911,413 $ 404,056 $ 707,978 $ 3,024,593 $ 37,072 $ 3,061,665 Commercial real estate - owner Pass $ 20,749 $ 171,894 $ 176,879 $ 113,416 $ 129,873 $ 316,827 $ 929,638 $ 9,121 $ 938,759 Special mention 0 295 2,261 2,577 3,603 3,287 12,023 0 12,023 Substandard 0 1,467 423 718 12,334 4,095 19,037 0 19,037 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 20,749 $ 173,656 $ 179,563 $ 116,711 $ 145,810 $ 324,209 $ 960,698 $ 9,121 $ 969,819 Residential real estate Performing $ 52,459 $ 262,465 $ 222,466 $ 129,617 $ 59,558 $ 182,217 $ 908,782 $ 0 $ 908,782 Nonperforming 0 268 466 1,168 643 2,511 5,056 0 5,056 Total $ 52,459 $ 262,733 $ 222,932 $ 130,785 $ 60,201 $ 184,728 $ 913,838 $ 0 $ 913,838 Home equity Performing $ 6,787 $ 38,358 $ 43,585 $ 14,145 $ 10,466 $ 34,215 $ 147,556 $ 556,832 $ 704,388 Nonperforming 0 21 117 41 19 432 630 2,955 3,585 Total $ 6,787 $ 38,379 $ 43,702 $ 14,186 $ 10,485 $ 34,647 $ 148,186 $ 559,787 $ 707,973 Installment Performing $ 17,114 $ 51,736 $ 11,031 $ 7,034 $ 4,678 $ 5,327 $ 96,920 $ 34,866 $ 131,786 Nonperforming 0 229 0 24 33 48 334 77 411 Total $ 17,114 $ 51,965 $ 11,031 $ 7,058 $ 4,711 $ 5,375 $ 97,254 $ 34,943 $ 132,197 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 49,719 $ 49,719 Nonperforming 0 0 0 0 0 0 0 586 586 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 50,305 $ 50,305 Grand Total $ 340,100 $ 1,977,296 $ 1,455,066 $ 1,594,217 $ 826,993 $ 1,542,906 $ 7,736,578 $ 1,505,039 $ 9,241,617 The following table sets forth the Company's loan portfolio at December 31, 2021 by risk attribute and origination date: (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Commercial & industrial Pass $ 711,198 $ 442,064 $ 339,507 $ 164,273 $ 119,580 $ 154,835 $ 1,931,457 $ 700,246 $ 2,631,703 Special mention 389 4,867 5,993 16,057 6,511 4,918 38,735 21,505 60,240 (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Substandard 2,220 434 2,843 1,224 12,640 1,465 20,826 7,259 28,085 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 713,807 $ 447,365 $ 348,343 $ 181,554 $ 138,731 $ 161,218 $ 1,991,018 $ 729,010 $ 2,720,028 Lease financing Pass $ 31,697 $ 21,536 $ 19,095 $ 15,494 $ 6,821 $ 4,765 $ 99,408 $ 0 $ 99,408 Special mention 0 10,216 0 0 0 0 10,216 0 10,216 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 31,697 $ 31,752 $ 19,095 $ 15,494 $ 6,821 $ 4,765 $ 109,624 $ 0 $ 109,624 Construction real estate Pass $ 95,991 $ 200,421 $ 96,726 $ 15,886 $ 317 $ 12,719 $ 422,060 $ 18,299 $ 440,359 Special mention 0 6,531 0 9,004 0 0 15,535 0 15,535 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 95,991 $ 206,952 $ 96,726 $ 24,890 $ 317 $ 12,719 $ 437,595 $ 18,299 $ 455,894 Commercial real estate - investor Pass $ 537,183 $ 379,217 $ 944,915 $ 367,946 $ 294,147 $ 434,641 $ 2,958,049 $ 66,579 $ 3,024,628 Special mention 0 7,479 18,136 18,006 15,566 34,153 93,340 0 93,340 Substandard 1,616 6 21,312 6,628 6,918 307 36,787 0 36,787 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 538,799 $ 386,702 $ 984,363 $ 392,580 $ 316,631 $ 469,101 $ 3,088,176 $ 66,579 $ 3,154,755 Commercial real estate - owner Pass $ 204,291 $ 184,564 $ 121,150 $ 135,463 $ 119,489 $ 259,504 $ 1,024,461 $ 7,565 $ 1,032,026 Special mention 970 2,283 2,262 3,751 1,381 5,512 16,159 0 16,159 Substandard 162 727 6,541 12,513 1,730 1,963 23,636 38 23,674 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 205,423 $ 187,574 $ 129,953 $ 151,727 $ 122,600 $ 266,979 $ 1,064,256 $ 7,603 $ 1,071,859 Residential real estate Performing $ 258,537 $ 230,699 $ 138,239 $ 64,310 $ 34,606 $ 162,924 $ 889,315 $ 0 $ 889,315 Nonperforming 236 970 1,193 598 339 3,418 6,754 0 6,754 Total $ 258,773 $ 231,669 $ 139,432 $ 64,908 $ 34,945 $ 166,342 $ 896,069 $ 0 $ 896,069 Home equity Performing $ 42,298 $ 45,638 $ 14,713 $ 11,221 $ 7,603 $ 30,588 $ 152,061 $ 553,245 $ 705,306 Nonperforming 72 161 44 67 56 234 634 2,459 3,093 Total $ 42,370 $ 45,799 $ 14,757 $ 11,288 $ 7,659 $ 30,822 $ 152,695 $ 555,704 $ 708,399 Installment Performing $ 58,209 $ 12,768 $ 8,213 $ 5,541 $ 3,925 $ 2,201 $ 90,857 $ 28,353 $ 119,210 Nonperforming 6 61 32 9 1 56 165 79 244 Total $ 58,215 $ 12,829 $ 8,245 $ 5,550 $ 3,926 $ 2,257 $ 91,022 $ 28,432 $ 119,454 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,772 $ 51,772 Nonperforming 0 0 0 0 0 0 0 445 445 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 52,217 $ 52,217 (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Grand Total $ 1,945,075 $ 1,550,642 $ 1,740,914 $ 847,991 $ 631,630 $ 1,114,203 $ 7,830,455 $ 1,457,844 $ 9,288,299 Delinquency. Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the date of the scheduled payment. Loan delinquency, including loans classified as nonaccrual, was as follows: As of March 31, 2022 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 236 $ 262 $ 3,622 $ 4,120 $ 2,796,089 $ 2,800,209 $ 0 Lease financing 856 270 93 1,219 124,648 125,867 93 Construction real estate 0 0 0 0 479,744 479,744 0 Commercial real estate-investor 16 0 6,403 6,419 3,055,246 3,061,665 0 Commercial real estate-owner 187 0 2,269 2,456 967,363 969,819 0 Residential real estate 2,504 1,079 1,472 5,055 908,783 913,838 0 Home equity 1,826 265 1,494 3,585 704,388 707,973 0 Installment 112 13 63 188 132,009 132,197 0 Credit card 341 334 133 808 49,497 50,305 87 Total $ 6,078 $ 2,223 $ 15,549 $ 23,850 $ 9,217,767 $ 9,241,617 $ 180 As of December 31, 2021 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 303 $ 2,006 $ 2,775 $ 5,084 $ 2,714,944 $ 2,720,028 $ 0 Lease financing 93 0 0 93 109,531 109,624 0 Construction real estate 0 0 0 0 455,894 455,894 0 Commercial real estate-investor 89 42 6,409 6,540 3,148,215 3,154,755 0 Commercial real estate-owner 56 2,207 637 2,900 1,068,959 1,071,859 0 Residential real estate 4,379 262 2,114 6,755 889,314 896,069 0 Home equity 1,214 692 1,186 3,092 705,307 708,399 0 Installment 162 37 45 244 119,210 119,454 0 Credit card 223 134 137 494 51,723 52,217 137 Total $ 6,519 $ 5,380 $ 13,303 $ 25,202 $ 9,263,097 $ 9,288,299 $ 137 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. 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 142 TDRs totaling $24.2 million at March 31, 2022, including $8.1 million on accrual status and $16.2 million classified as nonaccrual. First Financial had insignificant commitments outstanding to lend additional funds to borrowers whose loan terms have been modified through TDRs, and the ACL included reserves of $3.7 million related to TDRs at March 31, 2022. Additionally, as of March 31, 2022, $4.8 million of accruing TDRs have been performing in accordance with the restructured terms for more than one year. First Financial had 150 TDRs totaling $27.6 million at December 31, 2021, including $11.6 million of loans on accrual status and $16.0 million classified as nonaccrual. First Financial had $0.2 million commitments outstanding to lend additional funds to borrowers whose loan terms had been modified through TDRs. At December 31, 2021, the ACL included reserves of $6.3 million related to TDRs, and $5.0 million of the accruing TDRs had been performing in accordance with the restructured terms for more than one year. The following tables provide information on loan modifications classified as TDRs during the three months ended March 31, 2022 and 2021: Three months ended March 31, 2022 March 31, 2021 (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 3 $ 4,465 $ 3,241 4 $ 3,206 $ 3,070 Construction real estate 0 0 0 0 0 0 Commercial real estate 1 387 80 7 10,015 9,046 Residential real estate 3 340 326 10 1,023 1,000 Home equity 1 32 32 1 14 14 Installment 0 0 0 0 0 0 Total 8 $ 5,224 $ 3,679 22 $ 14,258 $ 13,130 For TDRs identified during the three months ended March 31, 2022, there were $2.5 million of charge-offs for the portion of TDRs determined to be uncollectible. For TDRs identified during the three months ended March 31, 2021, there were insignificant charge-offs for the portion of TDRs determined to be uncollectible. The following table provides information on how TDRs were modified during the three months ended March 31, 2022 and 2021: Three months ended March 31, (Dollars in thousands) 2022 2021 Extended maturities $ 0 $ 0 Adjusted interest rates 0 0 Combination of rate and maturity changes 0 0 Forbearance 3,647 6,163 Bankruptcies 0 6,559 Other (1) 32 408 Total $ 3,679 $ 13,130 (1) Includes covenant modifications and other concessions, or combination of concessions, that do not consist of interest rate adjustments, forbearance, bankruptcy 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 month periods ended March 31, 2022 and March 31, 2021, there were no TDR relationships for which there was a payment default during the period that occurred within twelve months of the loan modifications. As stated in the CARES Act and subsequently modified by the Consolidated Appropriations Act, loan modifications in response to COVID-19 executed on loans that were not more than 30 days past due as of December 31, 2019 and executed between March 1, 2020 and January 1, 2022 are not required to be reported as TDR. As of March 31, 2022 and December 31, 2021, the Company's loan portfolio included $16.7 million and $16.5 million, respectively, of active loan modifications made under the guidance of the CARES Act that were not classified as TDR. These modifications were comprised of two commercial loans making interest only payments for both periods. Nonperforming loans. Loans classified as nonaccrual and loans modified as TDRs are considered nonperforming. The following table provides information on nonperforming loans: March 31, 2022 December 31, 2021 (Dollars in thousands) Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Nonaccrual loans (1) Commercial & industrial $ 8,621 $ 5,769 $ 14,390 $ 11,077 $ 6,285 $ 17,362 Lease financing 0 249 249 0 203 203 Construction real estate 0 0 0 0 0 0 Commercial real estate 6,362 13,481 19,843 17,716 1,796 19,512 Residential real estate 0 7,432 7,432 0 8,305 8,305 Home equity 0 3,377 3,377 0 2,922 2,922 Installment 0 163 163 0 88 88 Total nonaccrual loans $ 14,983 $ 30,471 $ 45,454 $ 28,793 $ 19,599 $ 48,392 (1) Nonaccrual loans include nonaccrual TDRs of $16.2 million and $16.0 million as of March 31, 2022 and December 31, 2021, respectively. Three months ended March 31, (Dollars in thousands) 2022 2021 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 773 $ 1,487 Interest included in income Nonaccrual loans 290 483 Troubled debt restructurings 51 86 Total interest included in income 341 569 Net impact on interest income $ 432 $ 918 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. 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. The following table presents the amortized cost basis of collateral dependent loans by class of loan. March 31, 2022 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 11,399 $ 0 $ 1,560 $ 0 $ 0 $ 1,431 $ 14,390 Lease financing 0 0 249 0 0 0 249 Commercial real estate-investor 0 6,362 0 41 106 0 6,509 Commercial real estate-owner 0 7,523 5,703 37 71 0 13,334 Residential real estate 0 0 0 0 7,432 0 7,432 Home equity 0 0 0 0 3,377 0 3,377 Installment 0 0 0 0 0 163 163 Total $ 11,399 $ 13,885 $ 7,512 $ 78 $ 10,986 $ 1,594 $ 45,454 December 31, 2021 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 13,171 $ 15 $ 833 $ 0 $ 0 $ 3,343 $ 17,362 Leasing 0 0 203 0 0 0 203 Commercial real estate-investor 0 6,362 0 0 422 0 6,784 Commercial real estate-owner 0 6,673 5,937 38 80 0 12,728 Residential real estate 0 0 0 0 8,305 0 8,305 Home equity 0 0 0 0 2,922 0 2,922 Installment 0 0 0 0 0 88 88 Total $ 13,171 $ 13,050 $ 6,973 $ 38 $ 11,729 $ 3,431 $ 48,392 Lease financing - Lessor. 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. Effective December 31, 2021, First Financial acquired Summit Funding Group, Inc., which is a full-service equipment leasing company. In conjunction with this acquisition, First Financial acquired $41.8 million of financing leases, which were included in Loans and leases on the Consolidated Balance Sheets. For further detail on the acquisition, see Note 18 - Business Combinations. The components of the Company's net investments in direct financing and sales-type leases, which are included in Lease financing on the Consolidated Balance Sheets are as follows: (Dollar in thousands) March 31, 2022 December 31, 2021 Direct finance leases Lease receivables $ 46,856 $ 17,164 Unguaranteed residual values 8,007 4,431 Sales-type leases Lease receivables 17,653 17,925 Unguaranteed residual values 0 0 Total net investment in direct financing and sales-type leases $ 72,516 $ 39,520 There were no significant changes in the balance of the Company's unguaranteed residual assets for the three months ended March 31, 2022 or March 31, 2021. Interest income for direct financing and sales-type leases was $0.5 million and $0.4 million for the three months ended March 31, 2022 and March 31, 2021, respectively. The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2022 $ 5,781 2023 7,481 2024 17,136 2025 10,190 2026 14,500 Thereafter 21,478 Total lease payments 76,566 Less: unearned interest income and guaranteed residual value (8,762) Net lease receivables $ 67,804 OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Balance at beginning of period $ 98 $ 1,287 Additions Commercial & industrial 0 0 Residential real estate 72 0 Total additions 72 0 Disposals Commercial & industrial (98) (246) Residential real estate 0 (187) Total disposals (98) (433) Valuation adjustment Commercial & industrial 0 0 Residential real estate 0 0 Total valuation adjustment 0 0 Balance at end of period $ 72 $ 854

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	3 Months Ended
	Mar. 31, 2022
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 $28.2 million and $29.5 million as of March 31, 2022 and December 31, 2021, respectively , is excluded from the estimate of credit losses. Management estimates the allowance 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 ACL 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 support 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. The Company utilized the Moody's March baseline forecast as its R&S forecast in the quantitative model, which included consideration of the impact from both the COVID-19 pandemic and the related government stimulus response. For reasonableness, the Company also considered the impact to the model from alternative, more adverse economic forecasts, slower prepayment speeds and increased default rates. These alternative analyses were utilized to inform the Company's qualitative adjustments. Additionally, First Financial considered its credit exposure to certain industries believed to be at risk for future credit stress related to the COVID-19 pandemic, such as franchise, hotel and investor commercial real estate lending when making qualitative adjustments to the ACL model. First Financial's ACL is influenced by loan volumes, risk rating migration or delinquency status, and other conditions impacting loss expectations, such as reasonable and supportable forecasts of economic conditions. For the three months ended March 31, 2022, the ACL declined due to improvements in economic forecasts and the Company's improved credit outlook. Changes in the allowance by loan category were as follows: Three months ended March 31, 2022 (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 $ 44,052 $ 1,633 $ 11,874 $ 53,420 $ 6,225 $ 9,643 $ 1,097 $ 4,048 $ 131,992 Provision for credit losses (3,803) 558 (464) (2,130) (141) (211) 134 468 (5,589) Loans charged off (2,845) (131) 0 0 (22) (21) (177) (246) (3,442) Recoveries 379 33 0 222 90 265 21 159 1,169 Total net charge-offs (2,466) (98) 0 222 68 244 (156) (87) (2,273) Ending allowance for credit losses $ 37,783 $ 2,093 $ 11,410 $ 51,512 $ 6,152 $ 9,676 $ 1,075 $ 4,429 $ 124,130 Three months ended March 31, 2021 (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 $ 51,454 $ 995 $ 21,736 $ 76,795 $ 8,560 $ 11,869 $ 1,215 $ 3,055 $ 175,679 Provision for credit losses 1,258 20 1,000 2,929 (855) (675) 22 (249) 3,450 Loans charged off (7,910) 0 (2) (1,250) (1) (611) (36) (222) (10,032) Recoveries 337 0 0 195 44 177 34 39 826 Total net charge-offs (7,573) 0 (2) (1,055) 43 (434) (2) (183) (9,206) Ending allowance for credit losses $ 45,139 $ 1,015 $ 22,734 $ 78,669 $ 7,748 $ 10,760 $ 1,235 $ 2,623 $ 169,923 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. The ACL on unfunded commitments was $13.2 million as of March 31, 2022 and $13.4 million as of December 31, 2021. Additionally, First Financial recorded a provision recapture related to the allowance on unfunded commitments of $0.2 million for the three months ended March 31, 2022 and a provision for credit losses on unfunded commitments of $0.5 million for the three months ended March 31, 2021.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill. Assets and liabilities acquired in a business combination are recorded at their estimated fair values as of the acquisition date. The excess of the purchase price of the acquisition over the fair value of net assets acquired is recorded as goodwill. Changes in the carrying amount of goodwill for the three months ended March 31, 2022 and March 31, 2021 were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Balance at beginning of period $ 1,000,749 $ 937,771 Goodwill resulting from business combinations (790) 0 Balance at end of period $ 999,959 $ 937,771 In December 2021, First Financial recorded $63.0 million of goodwill resulting from the acquisition of Summit Funding Group, Inc. In the first quarter of 2022, First Financial recorded an adjustment of $0.8 million to goodwill from the Summit merger. The fair value measurements of Summit's assets and liabilities are subject to refinement for up to one year after the closing date of the acquisition as additional information relative to closing date fair values become available, and the measurement period ends in December 2022. For further detail on various mergers or acquisitions, see Note 18 - 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. First Financial performed its most recent annual impairment test as of October 1, 2021 and no impairment was indicated. As of March 31, 2022, no events or changes in circumstances indicated that the fair value of the reporting unit was below its carrying value. Other intangible assets. Other intangible assets consist primarily of core deposit, customer list and other miscellaneous intangibles, such as purchase commissions, non-compete agreements and trade name 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 6.0 years. First Financial recorded a customer list intangible asset in conjunction with the Summit acquisition 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 being amortized on a straight-line basis over its estimated useful life of 12 years and was $29.5 million and $30.1 million at March 31, 2022 and December 31, 2021, respectively. Additionally, First Financial recorded a customer list intangible asset in conjunction with the Bannockburn acquisition which is being amortized on a straight-line basis over its estimated useful life of 11 years. The Bannockburn customer list net intangible asset was $30.2 million and $31.1 million at March 31, 2022 and December 31, 2021, respectively. Amortization expense recognized on intangible assets for the three months ended March 31, 2022 and March 31, 2021 was $2.9 million and $2.5 million, respectively. The gross carrying amount and accumulated amortization of other intangible assets at March 31, 2022 and December 31, 2021 were as follows: (Dollars in thousands) March 31, 2022 December 31, 2021 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 45,256 $ (27,710) $ 45,256 $ (26,911) Customer list 69,563 (9,886) 69,563 (8,362) Other 14,589 (5,921) 14,589 (5,237) Total $ 129,408 $ (43,517) $ 129,408 $ (40,510)

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Lessee, Operating Leases	LEASES - LESSEE 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. 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 under which it is the lessee are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheets. The majority of these leases are for real estate property for branches, ATM locations or office space. 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 $55.8 million and $57.2 million at March 31, 2022 and December 31, 2021, 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 $66.2 million and $67.6 million lease liability in Accrued interest and other liabilities on the Consolidated Balance Sheet at March 31, 2022 and December 31, 2021, respectively. The calculated amount of the ROU assets and lease liabilities are impacted by the length of the lease term and the discount rate used to calculate the present value of minimum lease payments. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate was based upon the remaining lease term as of that date. Leases with an initial term of 12 months or less are not recorded on the balance sheet and First Financial recognizes lease expense for these leases on a straight-line basis over the term of the lease. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of renewal options on operating leases is at the Company's sole discretion, and certain leases may include options to purchase the leased property. If at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. First Financial does not enter into lease agreements which contain material residual value guarantees or material restrictive covenants. Certain leases provide for increases in future minimum annual rental payments as defined in the lease agreements and leases generally also include real estate taxes and common area maintenance charges in the annual rental payments. The components of lease expense were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Operating lease cost $ 1,899 $ 1,851 Short-term lease cost 3 29 Variable lease cost 739 679 Total operating lease cost $ 2,641 $ 2,559 Future minimum commitments due under these lease agreements as of March 31, 2022 are as follows: (Dollars in thousands) Operating leases 2022 (remaining nine months) $ 5,887 2023 7,736 2024 7,313 2025 6,668 2026 6,262 Thereafter 50,151 Total lease payments 84,017 Less imputed interest 17,852 Total $ 66,165 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: March 31, 2022 December 31, 2021 Operating leases Weighted-average remaining lease term 13.5 years 13.9 years Weighted-average discount rate 3.22 % 3.25 % Supplemental cash information at March 31, 2022 and 2021 related to leases was as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,942 $ 1,790 ROU assets obtained in exchange for lease obligations Operating leases 2,001 5,761

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Operating Leases - Lessor	OPERATING LEASES - LESSOR First Financial provides financing for various types of equipment through a variety of leasing arrangements. Operating leases are carried at cost less accumulated depreciation in the Consolidated Balance Sheets. Operating leases were $87.4 million and $73.9 million at March 31, 2022 and December 31, 2021, respectively, net of accumulated depreciation of $28.0 million and $25.5 million at March 31, 2022 and December 31, 2021, respectively. The Company recorded lease income of $4.7 million relating to lease payments for operating leases in leasing business revenue in the Consolidated Statement of Income for the three months ended March 31, 2022. Depreciation expense related to operating lease equipment was $3.9 million for the three months ended March 31, 2022. First Financial performs assessments of the recoverability of long-lived assets when events or changes in circumstances indicate that their carrying values may not be recoverable. First Financial recognized no impairment losses associated with operating lease assets for the three months ended March 31, 2022. Recognized impairment losses, if any, would be recorded in Leasing business income in the Consolidated Statements of Income. The future lease payments receivable from operating leases as of March 31, 2022 are as follows: (Dollars in thousands) Undiscounted cash flows 2022 (remaining nine months) $ 13,371 2023 14,659 2024 8,424 2025 2,868 2026 1,288 Thereafter 103 Total operating lease payments $ 40,713

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Short-term borrowings on the Consolidated Balance Sheets include repurchase agreements utilized for corporate sweep accounts with cash management account agreements in place, federal funds purchased, overnight advances from the FHLB and a short-term line of credit. All repurchase agreements are subject to terms and conditions agreed to by the Bank and the client. To secure its liability to the client, the Bank is authorized to sell or repurchase U.S. Treasury, government agency and mortgage-backed securities. As of March 31, 2022, the Bank had no securities sold under agreements to repurchase. At December 31, 2021, the Bank had $51.3 million of securities sold under agreements to repurchase. First Financial had no federal funds purchased at either March 31, 2022 and December 31, 2021. The Company had $185.0 million in short-term borrowings with the FHLB at March 31, 2022 and $225.0 million at December 31, 2021. These short-term borrowings are used to manage normal liquidity needs and support the Company's asset and liability management strategies. The following is a summary of First Financial's short-term borrowings: (Dollars in thousands) March 31, 2022 December 31, 2021 Federal funds purchased and securities sold under agreements to repurchase $ 0 $ 51,203 FHLB short-term borrowings 185,000 225,000 Other short-term borrowings 0 20,000 Total short-term borrowings $ 185,000 $ 296,203 First Financial also has a $40.0 million short-term credit facility with an unaffiliated bank that matures in December, 2022, which is included in short-term borrowings. This facility has a variable interest rate and provides First Financial additional liquidity, if needed, for various corporate activities including the repurchase of First Financial common stock and the payment of dividends to shareholders. As of March 31, 2022, First Financial had no outstanding balance and at December 31, 2021, First Financial had an outstanding balance of $20.0 million. The credit agreement requires First Financial to comply with certain covenants including those related to asset quality and capital levels, and First Financial was in compliance with all covenants associated with this facility as of both March 31, 2022 and December 31, 2021. This credit facility also required First Financial to pledge as collateral the Bank's common stock where the lender is granted a security interest in this collateral. First Financial had $379.8 million and $409.8 million of long-term debt as of March 31, 2022 and December 31, 2021 respectively, which included subordinated notes, capital lease liabilities and an interest free loan with a municipality. The following is a summary of First Financial's long-term debt: March 31, 2022 December 31, 2021 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 313,363 4.96 % $ 313,248 4.86 % Unamortized debt issuance costs (2,288) N/A (2,384) N/A Capital lease liabilities 1,761 3.81 % 1,781 3.81 % Capital loan with municipality 775 0.00 % 775 0.00 % Subtotal 313,611 4.98 % 313,420 4.88 % Acquired in Summit acquisition Bank lines of credit 0 0.00 % 23,030 2.77 % Notes issued in conjunction with acquisition of property and equipment 66,229 4.50 % 73,382 4.09 % Total notes payable acquired in Summit acquisition 66,229 4.50 % 96,412 3.77 % Total long-term debt $ 379,840 4.90 % $ 409,832 4.62 % In April 2020, First Financial issued $150.0 million of fixed to floating rate subordinated notes. These subordinated notes have an initial fixed interest rate of 5.25% to, but excluding, May 15, 2025, payable semi-annually in arrears. From, and including, May 15, 2025, the interest rate on the subordinated notes will reset quarterly to a floating rate per annum equal to a benchmark rate, which is expected to be the then-current three-month term SOFR, plus 509 basis points, payable quarterly in arrears. The subordinated notes mature on May 15, 2030. These notes are redeemable by the Company in whole or in part beginning with the interest payment date of May 15, 2025. In 2015, First Financial issued $120.0 million of subordinated notes, which have a fixed interest rate of 5.13% 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. These notes were recorded at fair value at the date of the MSFG merger and the Consolidated Balance Sheet includes $43.4 million and $43.2 million for these notes at March 31, 2022 and December 31, 2021, respectively. 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. 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. Additionally, in conjunction with the acquisition of Summit, First Financial assumed $96.4 million in outstanding long-term borrowings at December 31, 2021. These outstanding long-term borrowings consisted of $23.0 million of lines of credit with other banks utilized to operate the business and carried an average interest rate of 2.77%. These lines of credit were paid off in January 2022. Additionally, acquired long term borrowings included $66.2 million and $73.4 million of term notes, both with and without recourse, with an average interest rate of 4.50% and 4.09% at March 31, 2022 and December 31, 2021, respectively. These term notes were used to finance Summit's equity investment in the purchase of equipment to be leased to customers.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Shareholders’ equity is affected by transactions and valuations of asset and liability positions that require adjustments to accumulated other comprehensive income (loss). The related tax effects allocated to other comprehensive income and reclassifications out of accumulated other comprehensive income (loss) are as follows: Three months ended March 31, 2022 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 $ (182,479) $ (3) $ (182,476) $ 40,075 $ (142,401) $ 21,038 $ (142,401) $ (121,363) Retirement obligation 0 (325) 325 21 346 (20,846) 346 (20,500) Foreign currency translation 11 0 11 0 11 (625) 11 (614) Total $ (182,468) $ (328) $ (182,140) $ 40,096 $ (142,044) $ (433) $ (142,044) $ (142,477) Three months ended March 31, 2021 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 $ (39,658) $ (166) $ (39,492) $ 8,524 $ (30,968) $ 73,576 $ (30,968) $ 42,608 Retirement obligation 0 (525) 525 (120) 405 (24,912) 405 (24,507) Total $ (39,658) $ (691) $ (38,967) $ 8,404 $ (30,563) $ 48,664 $ (30,563) $ 18,101 The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2022 and 2021, respectively: Amount reclassified from Three months ended March 31, (Dollars in thousands) 2022 2021 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ (3) $ (166) Net gains (losses) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 75 100 Other noninterest expense Recognized net actuarial loss (1) (400) (625) Other noninterest expense Defined benefit pension plan total (325) (525) Total reclassifications for the period, before tax $ (328) $ (691) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	3 Months Ended
	Mar. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES First Financial uses certain derivative instruments, including interest rate caps, floors, swaps and foreign exchange contracts, to meet the needs of its clients while managing the interest and currency rate risk associated with certain transactions. First Financial may also utilize interest rate swaps to manage the interest rate risk profile of the Company. Interest rate payments are exchanged with counterparties, based on the notional amount established in the interest rate agreement. As only interest rate payments are exchanged, the cash requirements and credit risk associated with interest rate swaps are significantly less than the notional amount and the Company’s credit risk exposure is limited to the market value of the instruments. First Financial does not use derivatives for speculative purposes. First Financial manages market value credit risk through counterparty credit policies including a review of total derivative notional position to total assets, total credit exposure to total capital and counterparty credit exposure risk. Client derivatives. First Financial utilizes interest rate swaps as a means to offer commercial borrowers fixed rate funding while providing the Company with floating rate assets. At March 31, 2022, for the interest rate derivatives, the Company had a total counterparty notional amount outstanding of $2.3 billion, spread among six counterparties, with an estimated fair value of $40.2 million. At December 31, 2021, the Company had interest rate derivatives with a total counterparty notional amount outstanding of $2.4 billion, spread among six counterparties, with an estimated fair value of $74.2 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 March 31, 2022, the Company had total counterparty notional amount outstanding of $6.4 billion spread among four counterparties, with an estimated fair value of $25.2 million . At December 31, 2021, the Company had total counterparty notional amounts outstanding of $6.4 billion spread among four counterparties, with an estimated fair value of $15.2 million. In connection with its use of foreign exchange contracts, First Financial and its counterparties may be required to post cash collateral to offset the market position of the derivative instruments. First Financial maintains the right to offset these derivative positions with the collateral posted against them by or with the relevant counterparties. The following table details the classification and amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2022 December 31, 2021 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 $ 2,348,703 $ 18,399 $ (55,970) $ 2,430,587 $ 84,694 $ (7,508) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,348,703 55,970 (18,399) 2,430,587 7,508 (84,701) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 6,406,294 85,265 (60,111) 6,423,085 67,988 (52,780) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 6,376,299 60,111 (85,265) 6,399,432 52,780 (67,988) Total $ 17,479,999 $ 219,745 $ (219,745) $ 17,683,691 $ 212,970 $ (212,977) The following table discloses the gross and net amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2022 December 31, 2021 (Dollars in thousands) Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of (assets)/liabilities presented in the Consolidated Balance Sheets Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of (assets)/liabilities presented in the Consolidated Balance Sheets Client derivatives (1) Matched interest rate swaps with counterparty $ 74,369 $ (127,096) $ (52,727) $ 92,209 $ (149,647) $ (57,438) Foreign exchange contracts with counterparty 145,376 (71,386) 73,990 120,768 (56,443) 64,325 Total $ 219,745 $ (198,482) $ 21,263 $ 212,977 $ (206,090) $ 6,887 (1) Includes accrued interest receivable and collateral. The following table details the derivative financial instruments, the average remaining maturities and the weighted-average interest rates being paid and received by First Financial at March 31, 2022: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,348,703 5.6 $ (37,571) Pay fixed, matched interest rate swaps with counterparty 2,348,703 5.6 37,571 Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 6,406,294 0.6 25,154 Foreign exchange contracts-receive USD $ 6,376,299 0.6 (25,154) Total client derivatives $ 17,479,999 1.9 $ 0 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 $370.0 million as of March 31, 2022 and $362.8 million as of December 31, 2021. The fair value of these agreements is recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets and was insignificant at March 31, 2022 and $0.1 million at December 31, 2021. Mortgage derivatives. First Financial enters into IRLCs and forward commitments for the future delivery of mortgage loans to third party investors, which are considered derivatives. When borrowers secure IRLCs with First Financial and the loans are intended to be sold, First Financial will enter into forward commitments for the future delivery of the loans to third party investors in order to hedge against the effect of changes in interest rates impacting IRLCs and loans held for sale. At March 31, 2022, the notional amount of the IRLCs was $53.1 million and the notional amount of forward commitments was $62.5 million. As of December 31, 2021, the notional amount of IRLCs was $45.0 million and the notional amount of forward commitments was $62.5 million. The fair value on these agreements was $0.9 million and $3.3 million at March 31, 2022 and December 31, 2021, respectively, and was recorded in accrued interest and other assets on the Consolidated Balance Sheets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
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. First Financial adopted ASC 326 and therefore 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. 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 $13.2 million and $13.4 million of reserves for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets at March 31, 2022 and December 31, 2021, respectively. 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 $4.1 billion at March 31, 2022 and $4.0 billion at December 31, 2021. As of March 31, 2022, loan commitments with a fixed interest rate totaled $136.1 million while commitments with variable interest rates totaled $4.0 billion. At December 31, 2021, loan commitments with a fixed interest rate totaled $129.2 million while commitments with variable interest rates totaled $3.8 billion. First Financial's fixed rate loan commitments have interest rates ranging from 0.00% to 21.00% for both March 31, 2022 and December 31, 2021 and have maturities ranging from less than one year to 30.2 years for March 31, 2022 and less than one year to 30.9 years for December 31, 2021. The following table presents by type First Financial's active loan balances and related obligations to extend credit: March 31, 2022 December 31, 2021 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,586,554 $ 2,800,209 $ 1,545,995 $ 2,720,028 Lease financing 16,420 125,867 18,037 109,624 Construction real estate 527,550 479,744 484,038 455,894 Commercial real estate-investor 98,455 3,061,665 65,660 3,154,755 Commercial real estate-owner 29,300 969,819 29,824 1,071,859 Residential real estate 51,915 913,838 50,043 896,069 Home equity 834,319 707,973 822,343 708,399 Installment 13,998 132,197 15,985 119,454 Credit card 222,072 50,305 217,006 52,217 Total $ 3,380,583 $ 9,241,617 $ 3,248,931 $ 9,288,299 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 $40.4 million and $41.1 million at March 31, 2022 and December 31, 2021, respectively. Management conducts regular reviews of these instruments on an individual client basis. Risk participation agreements. First Financial is a party in risk participation transactions of interest rate swaps, which had total notional amount of $370.0 million and $362.8 million at March 31, 2022 and December 31, 2021, respectively. Affordable housing projects and other tax credit investments. First Financial is a limited partner in several tax-advantaged limited partnerships whose purpose is to invest in approved qualified affordable housing, renewable energy, or other renovation or community revitalization projects. These investments are included in A ccrued interest and other assets in the Consolidated Balance Sheets , with any unfunded commitments included in A ccrued interest and other liabilities i n the Consolidated Balance Sheets . As of March 31, 2022, First Financial expects to recover its remaining investments through the use of the tax credits that are generated by the investments. The following table summarizes First Financial's investments in affordable housing projects and other tax credit investments. (Dollars in thousands) March 31, 2022 December 31, 2021 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 112,653 $ 58,641 $ 108,974 $ 57,341 HTC Equity 2,581 56 2,581 56 NMTC Equity 3,660 0 3,895 0 Renewable energy Equity 18,575 12,601 18,585 15,114 Total $ 137,469 $ 71,298 $ 134,035 $ 72,511 The following tables summarize First Financial's amortization expense and tax benefit recognized in affordable housing projects and other tax credit investments. Three months ended March 31, 2022 March 31, 2021 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 3,048 $ (2,959) $ 2,036 $ (2,183) HTC 0 (80) 155 (80) NMTC 104 (53) 53 (53) Renewable energy 0 0 0 0 Total $ 3,152 $ (3,092) $ 2,244 $ (2,316) (1) The amortization expense for the LIHTC investments is included in income tax expense. The amortization expense for the HTC, NMTC, and Renewable energy tax credits is included in other noninterest expense. (2) All of the tax benefits recognized are included in Income tax expense. The tax benefit recognized for the HTC, NMTC, and Renewable energy investments primarily reflects the tax credits generated from the investments and excludes the net tax expense (benefit) and deferred tax liability of the investments’ income (loss). Contingencies/Litigation. First Financial and its subsidiaries are engaged in various matters of litigation and have a number of unresolved claims pending. Like many banks, First Financial has been the subject of lawsuits relating to overdraft fees. This type of litigation is time consuming and expensive in large part due to the amount of data to be sorted and disclosed, in some cases going back multiple years. During the second and fourth quarters of 2021, First Financial determined that it was in its best interest to settle lawsuits in the states of Indiana and Ohio and have signed settlement agreements that are being presented to the court for approval. As such, First Financial recorded legal settlement expenses of $7.1 million which were recorded in Other noninterest expenses in the Consolidated Statements of Income during 2021. No legal settlement expenses were accrued or paid in either of the three months ended March 31, 2022 or 2021. Additionally, as part of the ordinary course of business, First Financial and its subsidiaries are parties to other litigation, including claims to the ownership of funds in particular accounts, the collection of delinquent accounts, challenges to security interests in collateral, foreclosure interests that are incidental to our regular business activities and other matters. While the ultimate liability with respect to these litigation matters and claims cannot be determined at this time, First Financial believes that damages, if any, and other amounts relating to pending matters are not probable or cannot be reasonably estimated as of March 31, 2022. Reserves are established for these various matters of litigation when appropriate under FASB ASC Topic 450, Contingencies, based in part upon the advice of legal counsel. First Financial had no reserves related to litigation matters as of March 31, 2022 or December 31, 2021.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESFor the first three months of 2022, income tax expense was $9.3 million, resulting in an effective tax rate of 18.5% compared with income tax expense of $10.4 million and an effective tax rate of 18.0% for the comparable period in 2021. The increase in the effective tax rate is primarily due to increases in executive compensation and nondeductible acquisition costs in the first three months of 2022 compared to the first three months of 2021. At both March 31, 2022 and December 31, 2021, First Financial had $1.9 million of unrecognized tax benefits, as determined under FASB ASC Topic 740-10, Income Taxes, that if recognized would favorably impact the effective income tax rate in future periods. The unrecognized tax benefits relate to state income tax exposures 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 its uncertain tax positions is reasonably possible within the next twelve months and could result in full, partial or no recognition of the benefit. First Financial recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. At March 31, 2022 and December 31, 2021, 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 2018 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2018 through 2021 remain open to examination by the federal taxing authority. With limited exception, First Financial is no longer subject to state and local income tax examinations for years prior to 2017.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	3 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS First Financial sponsors a non-contributory defined benefit pension plan which covers substantially all employees and uses a December 31 measurement date for the plan. Plan assets are primarily invested in fixed income and publicly traded equity mutual funds. The pension plan does not directly own any shares of First Financial common stock or any other First Financial security or product. First Financial made no cash contributions to fund the pension plan during the three months ended March 31, 2022 or the year ended December 31, 2021, and does not expect to make cash contributions to the plan through the remainder of 2022. As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended March 31, (Dollars in thousands) 2022 2021 Service cost $ 2,425 $ 2,350 Interest cost 625 525 Expected return on assets (2,750) (2,550) Amortization of prior service cost (75) (100) Net actuarial loss 400 625 Net periodic benefit cost (income) $ 625 $ 850

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2022
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. Trust and wealth management fees also includes brokerage revenue. 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. Bankcard income. The Company earns interchange fees from cardholder transactions conducted through the Visa payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized concurrent with the transaction processing services provided to the cardholder. Interchange income is presented on the Consolidated Statements of Income net of expenses. Gross interchange income for the first quarter of 2022 was $6.9 million, which was partially offset by $3.6 million of expenses within Noninterest income. Similarly, gross interchange income for the first quarter of 2021 was $5.7 million, which was partially offset by $3.0 million of expenses. Other. Other noninterest income includes recurring revenue streams such as transaction fees, safe deposit rental income, insurance commissions, merchant referral income and gain (loss) on sale of OREO. 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 time 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 removed and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per common share: Three months ended March 31, (Dollars in thousands, except per share data) 2022 2021 Numerator Net income available to common shareholders $ 41,301 $ 47,315 Denominator Weighted average shares outstanding for basic earnings per common share 93,383,932 96,873,940 Effect of dilutive securities Employee stock awards 879,993 853,587 Adjusted weighted average shares for diluted earnings per common share 94,263,925 97,727,527 Earnings per share available to common shareholders Basic $ 0.44 $ 0.49 Diluted $ 0.44 $ 0.48

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES The fair value framework as disclosed in the Fair Value Topic includes a hierarchy which focuses on prioritizing the inputs used in valuation techniques. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1), a lower priority to observable inputs other than quoted prices in active markets for identical assets and liabilities (Level 2) and the lowest priority to unobservable inputs (Level 3). When determining the fair value measurements for assets and liabilities, First Financial looks to active markets to price identical assets or liabilities whenever possible and classifies such items in Level 1. When identical assets and liabilities are not traded in active markets, First Financial looks to observable market data for similar assets and liabilities and classifies such items as Level 2. Certain assets and liabilities are not actively traded in observable markets and First Financial must use alternative techniques, based on unobservable inputs, to determine the fair value and classifies such items as Level 3. The level within the fair value hierarchy is based on the lowest level of input that is significant in the fair value measurement. The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 March 31, 2022 Financial assets Cash and short-term investments $ 457,575 $ 457,575 $ 457,575 $ 0 $ 0 Investment securities held-to-maturity 92,597 90,001 0 90,001 0 Other investments 114,563 114,563 1,133 103,815 9,615 Loans and leases 9,117,487 9,074,978 0 0 9,074,978 Accrued interest receivable 42,623 42,623 0 14,410 28,213 Financial liabilities Deposits 12,818,908 12,807,327 0 12,807,327 0 Short-term borrowings 185,000 185,000 185,000 0 0 Long-term debt 379,840 381,097 0 381,097 0 Accrued interest payable 4,662 4,662 25 4,637 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2021 Financial assets Cash and short-term investments $ 434,842 $ 434,842 $ 434,842 $ 0 $ 0 Investment securities held-to-maturity 98,420 99,898 0 99,898 0 Other investments 102,971 102,971 1,331 92,025 9,615 Loans and leases 9,156,307 9,172,111 0 0 9,172,111 Accrued interest receivable 44,627 44,627 0 15,170 29,457 Financial liabilities Deposits 12,871,954 12,869,567 0 12,869,567 0 Short-term borrowings 296,203 296,203 296,203 0 0 Long-term debt 409,832 411,569 0 411,569 0 Accrued interest payable 4,498 4,498 0 4,498 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. Loans held for sale. The fair value of the Company’s residential mortgage loans held for sale is determined on a recurring basis based on quoted prices for similar loans in active markets, and therefore, is classified as a Level 2 measurement. 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. Collateral dependent loans. Collateral dependent loans carried at fair value have been partially charged-off or receive specific allocations of the allowance for credit losses. For collateral dependent loans, fair value is generally based on real estate appraisals, a calculation of enterprise value or a valuation of business assets including equipment, inventory and accounts receivable. These loans had a principal amount of $15.0 million and $28.8 million at March 31, 2022 and December 31, 2021, respectively, with a valuation allowance of $6.7 million and $9.7 million at March 31, 2022 and December 31, 2021, respectively. 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). These appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales approach and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Collateral is then adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and the client’s business, resulting in a Level 3 fair value classification. Collateral dependent loans are evaluated on a quarterly basis for additional write-downs and are adjusted accordingly. Enterprise value is defined as imputed value for the entire underlying business. To determine an appropriate range of enterprise value, FFB relies on a standardized set of valuation methodologies that take into account future projected cash flows, market based multiples as well as asset values. Valuations involve both quantitative and qualitative considerations and professional judgments concerning differences in financial and operating characteristics in addition to other factors that may impact values over time (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). The fair value of collateral dependent loans is measured at fair value on a nonrecurring basis. Any fair value adjustments are recorded in the period incurred 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 establishing a new cost basis. 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. Operating leases. First Financial performs assessments of the recoverability of long-lived assets when events or changes in circumstances indicate that their carrying values may not be recoverable and therefore, the carrying value of Operating leases is not re-measured to fair value on a recurring basis. When evaluating whether an individual asset is impaired, First Financial considers the current fair value of the asset, the changes in overall market demand for the asset and the rate of change in advancements associated with technological improvements that impact the demand for the specific asset under review. First Financial determines whether the carrying values of certain operating leases are not recoverable and as a result, records an impairment loss equal to the amount by which the carrying value of the assets exceeds the fair value. The fair value amounts are generally based on appraised values of the assets, resulting in a classification within Level 3 of the valuation 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 March 31, 2022 Assets Investment securities available-for-sale $ 32,724 $ 3,887,697 $ 37,461 $ 3,957,882 Loans held for sale 0 12,670 0 12,670 Interest rate derivative contracts 0 74,438 0 74,438 Foreign exchange derivative contracts 0 145,376 0 145,376 Total $ 32,724 $ 4,120,181 $ 37,461 $ 4,190,366 Liabilities Interest rate derivative contracts $ 0 $ 74,475 $ 0 $ 74,475 Foreign exchange derivative contracts 0 145,376 0 145,376 Total $ 0 $ 219,851 $ 0 $ 219,851 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2021 Assets Investment securities available-for-sale $ 34,776 $ 4,134,889 $ 38,181 $ 4,207,846 Loans held for sale 0 29,482 0 29,482 Interest rate derivative contracts 0 92,328 0 92,328 Foreign exchange derivative contracts 0 120,768 0 120,768 Total $ 34,776 $ 4,377,467 $ 38,181 $ 4,450,424 Liabilities Interest rate derivative contracts $ 0 $ 92,444 $ 0 $ 92,444 Foreign exchange derivative contracts $ 0 $ 120,768 $ 0 $ 120,768 Total $ 0 $ 213,212 $ 0 $ 213,212 The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2022 and March 31, 2021. Three months ended March 31, (dollars in thousands) 2022 2021 Beginning balance $ 38,181 $ 40,575 Accretion (amortization) (13) (9) Increase (decrease) in fair value 13 12 Settlements (720) (900) Ending balance $ 37,461 $ 39,678 Certain financial assets and liabilities are measured at fair value on a nonrecurring basis. Adjustments to the fair value of these assets usually result from the application of fair value accounting or write-downs of individual assets. The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 March 31, 2022 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,448 Commercial real estate 0 0 3,803 OREO 0 0 0 Operating leases 0 0 0 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2021 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,449 Commercial real estate 0 0 14,618 OREO 0 0 0 Fair value option. First Financial may elect to report most financial instruments and certain other items at fair value on an instrument-by instrument basis with changes in fair value reported in net income. After the initial adoption, the election is made at the acquisition of an eligible financial asset, financial liability, or firm commitment or when certain specified reconsideration events occur. The fair value election may not be revoked once an election is made. The Company elected the fair value option for residential mortgage loans held for sale. This election allows for a more effective offset of the changes in fair values of the loans held for sale and the derivative financial instruments used to financially hedge them without having to apply complex hedge accounting requirements. The fair value of the Company’s residential mortgage loans held for sale was determined based on quoted prices for similar loans in active markets. The aggregate fair value of the Company’s residential mortgage loans held for sale as of March 31, 2022 and December 31, 2021 was $12.7 million and $29.5 million, respectively. The aggregate unpaid principal balance of the Company’s residential mortgage loans held for sale as of March 31, 2022 and December 31, 2021 was $11.7 million and $27.2 million, respectively. The resulting difference between the aggregate fair value and the aggregate remaining principal balance for loans for which the fair value option has been elected was $0.9 million and $2.3 million as of March 31, 2022 and December 31, 2021, respectively. Changes in the estimated fair value of residential mortgage loans held for sale are reported as a component of Net gain from sales of loans in the Company’s Consolidated Statements of Income. The change in fair value of the Company’s residential mortgage loans held for sale resulted in a net loss of $1.3 million for each of the three months ended March 31, 2022 and March 31, 2021.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Mar. 31, 2022
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS On December 31, 2021, the Company completed its acquisition of Summit Funding Group, Inc. and its subsidiaries. Formerly privately held, Summit is a full service equipment financing company that originates, purchases, sells and services equipment leases to commercial businesses in the United States and Canada. Upon completion of the transaction, Summit became a subsidiary of the Bank and continues to operate as Summit Funding Group, taking advantage of its existing brand recognition within the equipment financing industry. Operating results related to the Summit acquisition were immaterial to 2021 consolidated financial statements, but are included in the Consolidated Statement of Income for the three months ended March 31, 2022. Pursuant to the purchase agreement, First Financial agreed to acquire all of the issued and outstanding equity securities of Summit for aggregate consideration of approximately $127.1 million consisting of $113.5 million in cash and $10.0 million of First Financial common stock, and a $3.6 million earn-out payment. Pursuant to the purchase agreement, the “earn-out” payments are payable annually for each of the five years following the closing of the acquisition, contingent upon the results of Summit's operations. First Financial incurred expenses related to the Summit acquisition of $0.2 million in the first quarter of 2022 and $2.6 million during the year ended December 31, 2021. The Summit 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 $186.8 million and $121.9 million, respectively, and included $41.8 million of financing leases and $75.3 million of operating leases. Acquisition accounting adjustments are considered preliminary at March 31, 2022. These present value measurements are subject to refinement for up to one year after the closing date of the acquisition as additional information relative to closing date fair values become available, and the measurement period ends in December 2022. Goodwill arising from the Summit acquisition was $62.2 million and reflects the business’s high growth potential and the expectation that the acquisition will provide additional revenue growth with the expansion of the Bank's leasing business. The goodwill is not deductible for income tax purposes as the transaction was accounted for as a tax-free exchange. For further detail, see Note 6 – Goodwill and Other Intangible Assets. The following table provides the purchase price calculation as of the acquisition date, identifiable assets purchased and liabilities assumed at their estimated fair value. (Dollars in thousands) Summit Purchase consideration Cash consideration $ 102,994 Liabilities paid with cash concurrent with close 10,487 Stock consideration 10,000 Earn out 3,606 Total purchase consideration 127,087 Assets acquired Cash 4,456 Finance leases 41,840 Premises and equipment 707 Operating leases 75,347 Intangible assets 34,585 Other assets 29,865 Total assets acquired 186,800 Liabilities assumed Long-term borrowings 96,412 Other liabilities 25,489 Total liabilities assumed 121,901 Net identifiable assets 64,899 Goodwill $ 62,188

Organization, Consolidation a_2

Organization, Consolidation and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2022
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, 2021. 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, 2021 has been derived from the audited financial statements in the Company’s 2021 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. Actual realized amounts could differ materially from these estimates.
Economic Impact Policy	COVID-19. First Financial's operations and financial results were significantly impacted by the COVID-19 pandemic. The spread of COVID-19 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 full financial impact from the pandemic is unknown at this time, however prolonged disruption from the pandemic 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.
Loans and Leases Receivable, Past Due Status, Policy	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.
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.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.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. 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 $28.2 million and $29.5 million as of March 31, 2022 and December 31, 2021, respectively , is excluded from the estimate of credit losses. Management estimates the allowance 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 ACL 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 support 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. The Company utilized the Moody's March baseline forecast as its R&S forecast in the quantitative model, which included consideration of the impact from both the COVID-19 pandemic and the related government stimulus response. For reasonableness, the Company also considered the impact to the model from alternative, more adverse economic forecasts, slower prepayment speeds and increased default rates. These alternative analyses were utilized to inform the Company's qualitative adjustments. Additionally, First Financial considered its credit exposure to certain industries believed to be at risk for future credit stress related to the COVID-19 pandemic, such as franchise, hotel and investor commercial real estate lending when making qualitative adjustments to the ACL model. First Financial's ACL is influenced by loan volumes, risk rating migration or delinquency status, and other conditions impacting loss expectations, such as reasonable and supportable forecasts of economic conditions. For the three months ended March 31, 2022, the ACL declined due to improvements in economic forecasts and the Company's improved credit outlook.
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. First Financial performed its most recent annual impairment test as of October 1, 2021 and no impairment was indicated. As of March 31, 2022, no events or changes in circumstances indicated that the fair value of the reporting unit was below its carrying value.
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. 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 under which it is the lessee are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheets. The majority of these leases are for real estate property for branches, ATM locations or office space.
Commitments and Contingencies, Policy	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. First Financial adopted ASC 326 and therefore estimates expected credit losses over the contractual period in which the Company is exposed to credit risk
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.
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.
Income Tax, Policy	The unrecognized tax benefits relate to state income tax exposures where the Company believes it is likely that, upon examination, a state may take a position contrary to the position taken by First Financial.
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. Loans held for sale. The fair value of the Company’s residential mortgage loans held for sale is determined on a recurring basis based on quoted prices for similar loans in active markets, and therefore, is classified as a Level 2 measurement. 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. Collateral dependent loans. Collateral dependent loans carried at fair value have been partially charged-off or receive specific allocations of the allowance for credit losses. For collateral dependent loans, fair value is generally based on real estate appraisals, a calculation of enterprise value or a valuation of business assets including equipment, inventory and accounts receivable. These loans had a principal amount of $15.0 million and $28.8 million at March 31, 2022 and December 31, 2021, respectively, with a valuation allowance of $6.7 million and $9.7 million at March 31, 2022 and December 31, 2021, respectively. 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). These appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales approach and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Collateral is then adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and the client’s business, resulting in a Level 3 fair value classification. Collateral dependent loans are evaluated on a quarterly basis for additional write-downs and are adjusted accordingly. Enterprise value is defined as imputed value for the entire underlying business. To determine an appropriate range of enterprise value, FFB relies on a standardized set of valuation methodologies that take into account future projected cash flows, market based multiples as well as asset values. Valuations involve both quantitative and qualitative considerations and professional judgments concerning differences in financial and operating characteristics in addition to other factors that may impact values over time (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). The fair value of collateral dependent loans is measured at fair value on a nonrecurring basis. Any fair value adjustments are recorded in the period incurred 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 establishing a new cost basis. 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. Operating leases. First Financial performs assessments of the recoverability of long-lived assets when events or changes in circumstances indicate that their carrying values may not be recoverable and therefore, the carrying value of Operating leases is not re-measured to fair value on a recurring basis. When evaluating whether an individual asset is impaired, First Financial considers the current fair value of the asset, the changes in overall market demand for the asset and the rate of change in advancements associated with technological improvements that impact the demand for the specific asset under review. First Financial determines whether the carrying values of certain operating leases are not recoverable and as a result, records an impairment loss equal to the amount by which the carrying value of the assets exceeds the fair value. The fair value amounts are generally based on appraised values of the assets, resulting in a classification within Level 3 of the valuation hierarchy.
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.
Credit Risk Contract [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.
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.
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
Foreign Exchange
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.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Summary of Held-To-Maturity and Available-For-Sale Investment Securities	The following is a summary of HTM and AFS investment securities as of March 31, 2022: 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 $ 34,967 $ 1 $ (2,244) $ 32,724 Securities of U.S. government agencies and corporations 0 0 0 0 79,338 0 (5,665) 73,673 Mortgage-backed securities - residential 0 0 0 0 709,888 602 (43,418) 667,072 Mortgage-backed securities - commercial 42,211 0 (1,403) 40,808 754,978 355 (17,903) 737,430 Collateralized mortgage obligations 10,780 0 (287) 10,493 621,240 1,277 (27,662) 594,855 Obligations of state and other political subdivisions 8,356 317 0 8,673 1,071,171 10,441 (49,260) 1,032,352 Asset-backed securities 0 0 0 0 713,587 361 (21,321) 692,627 Other securities 31,250 0 (1,223) 30,027 128,000 710 (1,561) 127,149 Total $ 92,597 $ 317 $ (2,913) $ 90,001 $ 4,113,169 $ 13,747 $ (169,034) $ 3,957,882 The following is a summary of HTM and AFS investment securities as of December 31, 2021: 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 $ 34,961 $ 4 $ (189) $ 34,776 Securities of U.S. government agencies and corporations 0 0 0 0 78,998 248 (129) 79,117 Mortgage-backed securities - residential 0 0 0 0 728,050 6,635 (10,548) 724,137 Mortgage-backed securities - commercial 46,362 651 0 47,013 729,948 4,294 (2,352) 731,890 Collateralized mortgage obligations 11,882 221 0 12,103 696,258 7,979 (6,497) 697,740 Obligations of state and other political subdivisions 8,926 915 0 9,841 1,058,735 35,591 (8,594) 1,085,732 Asset-backed securities 0 0 0 0 720,638 1,521 (2,578) 719,581 Other securities 31,250 176 (485) 30,941 133,001 2,114 (242) 134,873 Total $ 98,420 $ 1,963 $ (485) $ 99,898 $ 4,180,589 $ 58,386 $ (31,129) $ 4,207,846
Summary of Investment Securities by Estimated Maturity	The following table provides a summary of investment securities by contractual maturity as of March 31, 2022, 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 $ 11,539 $ 11,556 Due after one year through five years 1,072 1,092 89,910 89,562 Due after five years through ten years 36,271 35,340 357,140 348,300 Due after ten years 2,263 2,268 854,887 816,480 Mortgage-backed securities - residential 0 0 709,888 667,072 Mortgage-backed securities - commercial 42,211 40,808 754,978 737,430 Collateralized mortgage obligations 10,780 10,493 621,240 594,855 Asset-backed securities 0 0 713,587 692,627 Total $ 92,597 $ 90,001 $ 4,113,169 $ 3,957,882
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 ACL has not been recorded, aggregated by investment category and the length of time the individual securities have been in a continuous loss position: March 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 32,624 $ (2,244) $ 0 $ 0 $ 32,624 $ (2,244) Securities of U.S. Government agencies and corporations 73,673 (5,665) 0 0 73,673 (5,665) Mortgage-backed securities - residential 388,740 (26,406) 187,705 (17,012) 576,445 (43,418) Mortgage-backed securities - commercial 636,688 (16,831) 28,585 (2,475) 665,273 (19,306) Collateralized mortgage obligations 449,683 (22,616) 52,838 (5,333) 502,521 (27,949) Obligations of state and other political subdivisions 496,869 (38,448) 132,317 (10,812) 629,186 (49,260) Asset-backed securities 625,241 (19,707) 22,710 (1,614) 647,951 (21,321) Other securities 98,897 (2,103) 11,569 (681) 110,466 (2,784) Total $ 2,802,415 $ (134,020) $ 435,724 $ (37,927) $ 3,238,139 $ (171,947) December 31, 2021 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 24,755 $ (190) $ 0 $ 0 $ 24,755 $ (190) Securities of U.S. Government agencies and corporations 17,382 (128) 0 0 17,382 (128) Mortgage-backed securities - residential 459,098 (8,375) 78,090 (2,173) 537,188 (10,548) Mortgage-backed securities - commercial 205,520 (2,149) 13,818 (203) 219,338 (2,352) Collateralized mortgage obligations 369,318 (6,110) 12,485 (387) 381,803 (6,497) Obligations of state and other political subdivisions 380,735 (7,543) 55,568 (1,051) 436,303 (8,594) Asset-backed securities 482,118 (2,578) 0 0 482,118 (2,578) Other securities 31,896 (354) 11,877 (373) 43,773 (727) Total $ 1,970,822 $ (27,427) $ 171,838 $ (4,187) $ 2,142,660 $ (31,614)

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Financial Receivable Credit Quality Indicators	The following table sets forth the Company's loan portfolio at March 31, 2022 by risk attribute and origination date: (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Commercial & industrial Pass $ 150,380 $ 674,218 $ 431,251 $ 306,741 $ 149,846 $ 244,872 $ 1,957,308 $ 771,029 $ 2,728,337 Special mention 0 366 4,536 5,619 14,446 4,512 29,479 13,895 43,374 Substandard 446 1,977 372 3,037 1,132 11,493 18,457 8,410 26,867 Doubtful 0 0 0 0 0 1,631 1,631 0 1,631 Total $ 150,826 $ 676,561 $ 436,159 $ 315,397 $ 165,424 $ 262,508 $ 2,006,875 $ 793,334 $ 2,800,209 Lease financing Pass $ 12,252 $ 34,717 $ 24,430 $ 20,619 $ 16,885 $ 11,283 $ 120,186 $ 0 $ 120,186 (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Special mention 0 0 5,681 0 0 0 5,681 0 5,681 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 12,252 $ 34,717 $ 30,111 $ 20,619 $ 16,885 $ 11,283 $ 125,867 $ 0 $ 125,867 Construction real estate Pass $ 8,621 $ 184,917 $ 149,551 $ 78,048 $ 10,417 $ 12,178 $ 443,732 $ 20,477 $ 464,209 Special mention 0 0 6,531 0 9,004 0 15,535 0 15,535 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 8,621 $ 184,917 $ 156,082 $ 78,048 $ 19,421 $ 12,178 $ 459,267 $ 20,477 $ 479,744 Commercial real estate - investor Pass $ 71,292 $ 552,818 $ 355,042 $ 861,599 $ 379,791 $ 663,270 $ 2,883,812 $ 37,072 $ 2,920,884 Special mention 0 0 20,438 27,176 17,903 27,716 93,233 0 93,233 Substandard 0 1,550 6 22,638 3,816 16,992 45,002 0 45,002 Doubtful 0 0 0 0 2,546 0 2,546 0 2,546 Total $ 71,292 $ 554,368 $ 375,486 $ 911,413 $ 404,056 $ 707,978 $ 3,024,593 $ 37,072 $ 3,061,665 Commercial real estate - owner Pass $ 20,749 $ 171,894 $ 176,879 $ 113,416 $ 129,873 $ 316,827 $ 929,638 $ 9,121 $ 938,759 Special mention 0 295 2,261 2,577 3,603 3,287 12,023 0 12,023 Substandard 0 1,467 423 718 12,334 4,095 19,037 0 19,037 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 20,749 $ 173,656 $ 179,563 $ 116,711 $ 145,810 $ 324,209 $ 960,698 $ 9,121 $ 969,819 Residential real estate Performing $ 52,459 $ 262,465 $ 222,466 $ 129,617 $ 59,558 $ 182,217 $ 908,782 $ 0 $ 908,782 Nonperforming 0 268 466 1,168 643 2,511 5,056 0 5,056 Total $ 52,459 $ 262,733 $ 222,932 $ 130,785 $ 60,201 $ 184,728 $ 913,838 $ 0 $ 913,838 Home equity Performing $ 6,787 $ 38,358 $ 43,585 $ 14,145 $ 10,466 $ 34,215 $ 147,556 $ 556,832 $ 704,388 Nonperforming 0 21 117 41 19 432 630 2,955 3,585 Total $ 6,787 $ 38,379 $ 43,702 $ 14,186 $ 10,485 $ 34,647 $ 148,186 $ 559,787 $ 707,973 Installment Performing $ 17,114 $ 51,736 $ 11,031 $ 7,034 $ 4,678 $ 5,327 $ 96,920 $ 34,866 $ 131,786 Nonperforming 0 229 0 24 33 48 334 77 411 Total $ 17,114 $ 51,965 $ 11,031 $ 7,058 $ 4,711 $ 5,375 $ 97,254 $ 34,943 $ 132,197 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 49,719 $ 49,719 Nonperforming 0 0 0 0 0 0 0 586 586 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 50,305 $ 50,305 Grand Total $ 340,100 $ 1,977,296 $ 1,455,066 $ 1,594,217 $ 826,993 $ 1,542,906 $ 7,736,578 $ 1,505,039 $ 9,241,617 The following table sets forth the Company's loan portfolio at December 31, 2021 by risk attribute and origination date: (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Commercial & industrial Pass $ 711,198 $ 442,064 $ 339,507 $ 164,273 $ 119,580 $ 154,835 $ 1,931,457 $ 700,246 $ 2,631,703 Special mention 389 4,867 5,993 16,057 6,511 4,918 38,735 21,505 60,240 (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Substandard 2,220 434 2,843 1,224 12,640 1,465 20,826 7,259 28,085 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 713,807 $ 447,365 $ 348,343 $ 181,554 $ 138,731 $ 161,218 $ 1,991,018 $ 729,010 $ 2,720,028 Lease financing Pass $ 31,697 $ 21,536 $ 19,095 $ 15,494 $ 6,821 $ 4,765 $ 99,408 $ 0 $ 99,408 Special mention 0 10,216 0 0 0 0 10,216 0 10,216 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 31,697 $ 31,752 $ 19,095 $ 15,494 $ 6,821 $ 4,765 $ 109,624 $ 0 $ 109,624 Construction real estate Pass $ 95,991 $ 200,421 $ 96,726 $ 15,886 $ 317 $ 12,719 $ 422,060 $ 18,299 $ 440,359 Special mention 0 6,531 0 9,004 0 0 15,535 0 15,535 Substandard 0 0 0 0 0 0 0 0 0 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 95,991 $ 206,952 $ 96,726 $ 24,890 $ 317 $ 12,719 $ 437,595 $ 18,299 $ 455,894 Commercial real estate - investor Pass $ 537,183 $ 379,217 $ 944,915 $ 367,946 $ 294,147 $ 434,641 $ 2,958,049 $ 66,579 $ 3,024,628 Special mention 0 7,479 18,136 18,006 15,566 34,153 93,340 0 93,340 Substandard 1,616 6 21,312 6,628 6,918 307 36,787 0 36,787 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 538,799 $ 386,702 $ 984,363 $ 392,580 $ 316,631 $ 469,101 $ 3,088,176 $ 66,579 $ 3,154,755 Commercial real estate - owner Pass $ 204,291 $ 184,564 $ 121,150 $ 135,463 $ 119,489 $ 259,504 $ 1,024,461 $ 7,565 $ 1,032,026 Special mention 970 2,283 2,262 3,751 1,381 5,512 16,159 0 16,159 Substandard 162 727 6,541 12,513 1,730 1,963 23,636 38 23,674 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 205,423 $ 187,574 $ 129,953 $ 151,727 $ 122,600 $ 266,979 $ 1,064,256 $ 7,603 $ 1,071,859 Residential real estate Performing $ 258,537 $ 230,699 $ 138,239 $ 64,310 $ 34,606 $ 162,924 $ 889,315 $ 0 $ 889,315 Nonperforming 236 970 1,193 598 339 3,418 6,754 0 6,754 Total $ 258,773 $ 231,669 $ 139,432 $ 64,908 $ 34,945 $ 166,342 $ 896,069 $ 0 $ 896,069 Home equity Performing $ 42,298 $ 45,638 $ 14,713 $ 11,221 $ 7,603 $ 30,588 $ 152,061 $ 553,245 $ 705,306 Nonperforming 72 161 44 67 56 234 634 2,459 3,093 Total $ 42,370 $ 45,799 $ 14,757 $ 11,288 $ 7,659 $ 30,822 $ 152,695 $ 555,704 $ 708,399 Installment Performing $ 58,209 $ 12,768 $ 8,213 $ 5,541 $ 3,925 $ 2,201 $ 90,857 $ 28,353 $ 119,210 Nonperforming 6 61 32 9 1 56 165 79 244 Total $ 58,215 $ 12,829 $ 8,245 $ 5,550 $ 3,926 $ 2,257 $ 91,022 $ 28,432 $ 119,454 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,772 $ 51,772 Nonperforming 0 0 0 0 0 0 0 445 445 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 52,217 $ 52,217 (Dollars in thousands) 2021 2020 2019 2018 2017 Prior Term Total Revolving Total Grand Total $ 1,945,075 $ 1,550,642 $ 1,740,914 $ 847,991 $ 631,630 $ 1,114,203 $ 7,830,455 $ 1,457,844 $ 9,288,299
Loan Delinquency, including Nonaccrual Loans	Loan delinquency, including loans classified as nonaccrual, was as follows: As of March 31, 2022 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 236 $ 262 $ 3,622 $ 4,120 $ 2,796,089 $ 2,800,209 $ 0 Lease financing 856 270 93 1,219 124,648 125,867 93 Construction real estate 0 0 0 0 479,744 479,744 0 Commercial real estate-investor 16 0 6,403 6,419 3,055,246 3,061,665 0 Commercial real estate-owner 187 0 2,269 2,456 967,363 969,819 0 Residential real estate 2,504 1,079 1,472 5,055 908,783 913,838 0 Home equity 1,826 265 1,494 3,585 704,388 707,973 0 Installment 112 13 63 188 132,009 132,197 0 Credit card 341 334 133 808 49,497 50,305 87 Total $ 6,078 $ 2,223 $ 15,549 $ 23,850 $ 9,217,767 $ 9,241,617 $ 180 As of December 31, 2021 (Dollars in thousands) 30 – 59 60 – 89 > 90 days Total Current Total > 90 days Loans Commercial & industrial $ 303 $ 2,006 $ 2,775 $ 5,084 $ 2,714,944 $ 2,720,028 $ 0 Lease financing 93 0 0 93 109,531 109,624 0 Construction real estate 0 0 0 0 455,894 455,894 0 Commercial real estate-investor 89 42 6,409 6,540 3,148,215 3,154,755 0 Commercial real estate-owner 56 2,207 637 2,900 1,068,959 1,071,859 0 Residential real estate 4,379 262 2,114 6,755 889,314 896,069 0 Home equity 1,214 692 1,186 3,092 705,307 708,399 0 Installment 162 37 45 244 119,210 119,454 0 Credit card 223 134 137 494 51,723 52,217 137 Total $ 6,519 $ 5,380 $ 13,303 $ 25,202 $ 9,263,097 $ 9,288,299 $ 137
Loans Restructured During Period	The following tables provide information on loan modifications classified as TDRs during the three months ended March 31, 2022 and 2021: Three months ended March 31, 2022 March 31, 2021 (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 3 $ 4,465 $ 3,241 4 $ 3,206 $ 3,070 Construction real estate 0 0 0 0 0 0 Commercial real estate 1 387 80 7 10,015 9,046 Residential real estate 3 340 326 10 1,023 1,000 Home equity 1 32 32 1 14 14 Installment 0 0 0 0 0 0 Total 8 $ 5,224 $ 3,679 22 $ 14,258 $ 13,130
Loans Restructured, Modifications	The following table provides information on how TDRs were modified during the three months ended March 31, 2022 and 2021: Three months ended March 31, (Dollars in thousands) 2022 2021 Extended maturities $ 0 $ 0 Adjusted interest rates 0 0 Combination of rate and maturity changes 0 0 Forbearance 3,647 6,163 Bankruptcies 0 6,559 Other (1) 32 408 Total $ 3,679 $ 13,130 (1) Includes covenant modifications and other concessions, or combination of concessions, that do not consist of interest rate adjustments, forbearance, bankruptcy and maturity extensions
Nonaccrual, Restructured and Impaired Loans	The following table provides information on nonperforming loans: March 31, 2022 December 31, 2021 (Dollars in thousands) Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual Nonaccrual loans (1) Commercial & industrial $ 8,621 $ 5,769 $ 14,390 $ 11,077 $ 6,285 $ 17,362 Lease financing 0 249 249 0 203 203 Construction real estate 0 0 0 0 0 0 Commercial real estate 6,362 13,481 19,843 17,716 1,796 19,512 Residential real estate 0 7,432 7,432 0 8,305 8,305 Home equity 0 3,377 3,377 0 2,922 2,922 Installment 0 163 163 0 88 88 Total nonaccrual loans $ 14,983 $ 30,471 $ 45,454 $ 28,793 $ 19,599 $ 48,392 (1) Nonaccrual loans include nonaccrual TDRs of $16.2 million and $16.0 million as of March 31, 2022 and December 31, 2021, respectively. Three months ended March 31, (Dollars in thousands) 2022 2021 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 773 $ 1,487 Interest included in income Nonaccrual loans 290 483 Troubled debt restructurings 51 86 Total interest included in income 341 569 Net impact on interest income $ 432 $ 918
Schedule of Collateral Dependent Loans	The following table presents the amortized cost basis of collateral dependent loans by class of loan. March 31, 2022 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 11,399 $ 0 $ 1,560 $ 0 $ 0 $ 1,431 $ 14,390 Lease financing 0 0 249 0 0 0 249 Commercial real estate-investor 0 6,362 0 41 106 0 6,509 Commercial real estate-owner 0 7,523 5,703 37 71 0 13,334 Residential real estate 0 0 0 0 7,432 0 7,432 Home equity 0 0 0 0 3,377 0 3,377 Installment 0 0 0 0 0 163 163 Total $ 11,399 $ 13,885 $ 7,512 $ 78 $ 10,986 $ 1,594 $ 45,454 December 31, 2021 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 13,171 $ 15 $ 833 $ 0 $ 0 $ 3,343 $ 17,362 Leasing 0 0 203 0 0 0 203 Commercial real estate-investor 0 6,362 0 0 422 0 6,784 Commercial real estate-owner 0 6,673 5,937 38 80 0 12,728 Residential real estate 0 0 0 0 8,305 0 8,305 Home equity 0 0 0 0 2,922 0 2,922 Installment 0 0 0 0 0 88 88 Total $ 13,171 $ 13,050 $ 6,973 $ 38 $ 11,729 $ 3,431 $ 48,392
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Balance at beginning of period $ 98 $ 1,287 Additions Commercial & industrial 0 0 Residential real estate 72 0 Total additions 72 0 Disposals Commercial & industrial (98) (246) Residential real estate 0 (187) Total disposals (98) (433) Valuation adjustment Commercial & industrial 0 0 Residential real estate 0 0 Total valuation adjustment 0 0 Balance at end of period $ 72 $ 854
Components of lease investments	The components of the Company's net investments in direct financing and sales-type leases, which are included in Lease financing on the Consolidated Balance Sheets are as follows: (Dollar in thousands) March 31, 2022 December 31, 2021 Direct finance leases Lease receivables $ 46,856 $ 17,164 Unguaranteed residual values 8,007 4,431 Sales-type leases Lease receivables 17,653 17,925 Unguaranteed residual values 0 0 Total net investment in direct financing and sales-type leases $ 72,516 $ 39,520
Sales-type and Direct Financing Leases, Lease Receivable, Maturity	The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2022 $ 5,781 2023 7,481 2024 17,136 2025 10,190 2026 14,500 Thereafter 21,478 Total lease payments 76,566 Less: unearned interest income and guaranteed residual value (8,762) Net lease receivables $ 67,804

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended March 31, 2022 (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 $ 44,052 $ 1,633 $ 11,874 $ 53,420 $ 6,225 $ 9,643 $ 1,097 $ 4,048 $ 131,992 Provision for credit losses (3,803) 558 (464) (2,130) (141) (211) 134 468 (5,589) Loans charged off (2,845) (131) 0 0 (22) (21) (177) (246) (3,442) Recoveries 379 33 0 222 90 265 21 159 1,169 Total net charge-offs (2,466) (98) 0 222 68 244 (156) (87) (2,273) Ending allowance for credit losses $ 37,783 $ 2,093 $ 11,410 $ 51,512 $ 6,152 $ 9,676 $ 1,075 $ 4,429 $ 124,130 Three months ended March 31, 2021 (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 $ 51,454 $ 995 $ 21,736 $ 76,795 $ 8,560 $ 11,869 $ 1,215 $ 3,055 $ 175,679 Provision for credit losses 1,258 20 1,000 2,929 (855) (675) 22 (249) 3,450 Loans charged off (7,910) 0 (2) (1,250) (1) (611) (36) (222) (10,032) Recoveries 337 0 0 195 44 177 34 39 826 Total net charge-offs (7,573) 0 (2) (1,055) 43 (434) (2) (183) (9,206) Ending allowance for credit losses $ 45,139 $ 1,015 $ 22,734 $ 78,669 $ 7,748 $ 10,760 $ 1,235 $ 2,623 $ 169,923

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the three months ended March 31, 2022 and March 31, 2021 were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Balance at beginning of period $ 1,000,749 $ 937,771 Goodwill resulting from business combinations (790) 0 Balance at end of period $ 999,959 $ 937,771
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) March 31, 2022 December 31, 2021 Gross Accumulated Gross Accumulated Amortized intangible assets Core deposit intangibles $ 45,256 $ (27,710) $ 45,256 $ (26,911) Customer list 69,563 (9,886) 69,563 (8,362) Other 14,589 (5,921) 14,589 (5,237) Total $ 129,408 $ (43,517) $ 129,408 $ (40,510)

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Operating lease cost $ 1,899 $ 1,851 Short-term lease cost 3 29 Variable lease cost 739 679 Total operating lease cost $ 2,641 $ 2,559
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of March 31, 2022 are as follows: (Dollars in thousands) Operating leases 2022 (remaining nine months) $ 5,887 2023 7,736 2024 7,313 2025 6,668 2026 6,262 Thereafter 50,151 Total lease payments 84,017 Less imputed interest 17,852 Total $ 66,165
Schedule of supplemental balance sheet information related to leases. [Table Text Block]	The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: March 31, 2022 December 31, 2021 Operating leases Weighted-average remaining lease term 13.5 years 13.9 years Weighted-average discount rate 3.22 % 3.25 %
Schedule of supplemental cash flow information related to leases [Table Text Block]	Supplemental cash information at March 31, 2022 and 2021 related to leases was as follows: Three months ended March 31, (Dollars in thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,942 $ 1,790 ROU assets obtained in exchange for lease obligations Operating leases 2,001 5,761

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Operating Leases Maturity (Table Text Block)	The future lease payments receivable from operating leases as of March 31, 2022 are as follows: (Dollars in thousands) Undiscounted cash flows 2022 (remaining nine months) $ 13,371 2023 14,659 2024 8,424 2025 2,868 2026 1,288 Thereafter 103 Total operating lease payments $ 40,713

BORROWINGS (Tables)

BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Debt	The following is a summary of First Financial's short-term borrowings: (Dollars in thousands) March 31, 2022 December 31, 2021 Federal funds purchased and securities sold under agreements to repurchase $ 0 $ 51,203 FHLB short-term borrowings 185,000 225,000 Other short-term borrowings 0 20,000 Total short-term borrowings $ 185,000 $ 296,203
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: March 31, 2022 December 31, 2021 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 313,363 4.96 % $ 313,248 4.86 % Unamortized debt issuance costs (2,288) N/A (2,384) N/A Capital lease liabilities 1,761 3.81 % 1,781 3.81 % Capital loan with municipality 775 0.00 % 775 0.00 % Subtotal 313,611 4.98 % 313,420 4.88 % Acquired in Summit acquisition Bank lines of credit 0 0.00 % 23,030 2.77 % Notes issued in conjunction with acquisition of property and equipment 66,229 4.50 % 73,382 4.09 % Total notes payable acquired in Summit acquisition 66,229 4.50 % 96,412 3.77 % Total long-term debt $ 379,840 4.90 % $ 409,832 4.62 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss)	The related tax effects allocated to other comprehensive income and reclassifications out of accumulated other comprehensive income (loss) are as follows: Three months ended March 31, 2022 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 $ (182,479) $ (3) $ (182,476) $ 40,075 $ (142,401) $ 21,038 $ (142,401) $ (121,363) Retirement obligation 0 (325) 325 21 346 (20,846) 346 (20,500) Foreign currency translation 11 0 11 0 11 (625) 11 (614) Total $ (182,468) $ (328) $ (182,140) $ 40,096 $ (142,044) $ (433) $ (142,044) $ (142,477) Three months ended March 31, 2021 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 $ (39,658) $ (166) $ (39,492) $ 8,524 $ (30,968) $ 73,576 $ (30,968) $ 42,608 Retirement obligation 0 (525) 525 (120) 405 (24,912) 405 (24,507) Total $ (39,658) $ (691) $ (38,967) $ 8,404 $ (30,563) $ 48,664 $ (30,563) $ 18,101
Other Accumulated Comprehensive income reclassified from AOCI	The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2022 and 2021, respectively: Amount reclassified from Three months ended March 31, (Dollars in thousands) 2022 2021 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ (3) $ (166) Net gains (losses) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) 75 100 Other noninterest expense Recognized net actuarial loss (1) (400) (625) Other noninterest expense Defined benefit pension plan total (325) (525) Total reclassifications for the period, before tax $ (328) $ (691) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	3 Months Ended
	Mar. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Derivative Financial Instruments and Balances	The following table details the classification and amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2022 December 31, 2021 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 $ 2,348,703 $ 18,399 $ (55,970) $ 2,430,587 $ 84,694 $ (7,508) Matched interest rate swaps with counterparty Accrued interest and other liabilities 2,348,703 55,970 (18,399) 2,430,587 7,508 (84,701) Foreign exchange contracts Matched foreign exchange contracts with customers Accrued interest and other assets 6,406,294 85,265 (60,111) 6,423,085 67,988 (52,780) Match foreign exchange contracts with counterparty Accrued interest and other liabilities 6,376,299 60,111 (85,265) 6,399,432 52,780 (67,988) Total $ 17,479,999 $ 219,745 $ (219,745) $ 17,683,691 $ 212,970 $ (212,977)
Disclosure by Type of Financial Instrument	The following table discloses the gross and net amounts of client derivatives and foreign exchange contracts recognized in the Consolidated Balance Sheets: March 31, 2022 December 31, 2021 (Dollars in thousands) Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of (assets)/liabilities presented in the Consolidated Balance Sheets Gross amounts of recognized liabilities Gross amounts offset in the Consolidated Balance Sheets Net amounts of (assets)/liabilities presented in the Consolidated Balance Sheets Client derivatives (1) Matched interest rate swaps with counterparty $ 74,369 $ (127,096) $ (52,727) $ 92,209 $ (149,647) $ (57,438) Foreign exchange contracts with counterparty 145,376 (71,386) 73,990 120,768 (56,443) 64,325 Total $ 219,745 $ (198,482) $ 21,263 $ 212,977 $ (206,090) $ 6,887 (1) Includes accrued interest receivable and collateral.
Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received	The following table details the derivative financial instruments, the average remaining maturities and the weighted-average interest rates being paid and received by First Financial at March 31, 2022: (Dollars in thousands) Notional Average Fair Client derivatives-interest rate contracts Receive fixed, matched interest rate swaps with borrower $ 2,348,703 5.6 $ (37,571) Pay fixed, matched interest rate swaps with counterparty 2,348,703 5.6 37,571 Client derivatives-foreign exchange contracts Foreign exchange contracts-pay USD $ 6,406,294 0.6 25,154 Foreign exchange contracts-receive USD $ 6,376,299 0.6 (25,154) Total client derivatives $ 17,479,999 1.9 $ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2022
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: March 31, 2022 December 31, 2021 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,586,554 $ 2,800,209 $ 1,545,995 $ 2,720,028 Lease financing 16,420 125,867 18,037 109,624 Construction real estate 527,550 479,744 484,038 455,894 Commercial real estate-investor 98,455 3,061,665 65,660 3,154,755 Commercial real estate-owner 29,300 969,819 29,824 1,071,859 Residential real estate 51,915 913,838 50,043 896,069 Home equity 834,319 707,973 822,343 708,399 Installment 13,998 132,197 15,985 119,454 Credit card 222,072 50,305 217,006 52,217 Total $ 3,380,583 $ 9,241,617 $ 3,248,931 $ 9,288,299
Investment Holdings, Schedule of Investments	The following table summarizes First Financial's investments in affordable housing projects and other tax credit investments. (Dollars in thousands) March 31, 2022 December 31, 2021 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 112,653 $ 58,641 $ 108,974 $ 57,341 HTC Equity 2,581 56 2,581 56 NMTC Equity 3,660 0 3,895 0 Renewable energy Equity 18,575 12,601 18,585 15,114 Total $ 137,469 $ 71,298 $ 134,035 $ 72,511 The following tables summarize First Financial's amortization expense and tax benefit recognized in affordable housing projects and other tax credit investments. Three months ended March 31, 2022 March 31, 2021 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 3,048 $ (2,959) $ 2,036 $ (2,183) HTC 0 (80) 155 (80) NMTC 104 (53) 53 (53) Renewable energy 0 0 0 0 Total $ 3,152 $ (3,092) $ 2,244 $ (2,316) (1) The amortization expense for the LIHTC investments is included in income tax expense. The amortization expense for the HTC, NMTC, and Renewable energy tax credits is included in other noninterest expense. (2) All of the tax benefits recognized are included in Income tax expense. The tax benefit recognized for the HTC, NMTC, and Renewable energy investments primarily reflects the tax credits generated from the investments and excludes the net tax expense (benefit) and deferred tax liability of the investments’ income (loss).

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income	As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended March 31, (Dollars in thousands) 2022 2021 Service cost $ 2,425 $ 2,350 Interest cost 625 525 Expected return on assets (2,750) (2,550) Amortization of prior service cost (75) (100) Net actuarial loss 400 625 Net periodic benefit cost (income) $ 625 $ 850

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per common share: Three months ended March 31, (Dollars in thousands, except per share data) 2022 2021 Numerator Net income available to common shareholders $ 41,301 $ 47,315 Denominator Weighted average shares outstanding for basic earnings per common share 93,383,932 96,873,940 Effect of dilutive securities Employee stock awards 879,993 853,587 Adjusted weighted average shares for diluted earnings per common share 94,263,925 97,727,527 Earnings per share available to common shareholders Basic $ 0.44 $ 0.49 Diluted $ 0.44 $ 0.48

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 March 31, 2022 Financial assets Cash and short-term investments $ 457,575 $ 457,575 $ 457,575 $ 0 $ 0 Investment securities held-to-maturity 92,597 90,001 0 90,001 0 Other investments 114,563 114,563 1,133 103,815 9,615 Loans and leases 9,117,487 9,074,978 0 0 9,074,978 Accrued interest receivable 42,623 42,623 0 14,410 28,213 Financial liabilities Deposits 12,818,908 12,807,327 0 12,807,327 0 Short-term borrowings 185,000 185,000 185,000 0 0 Long-term debt 379,840 381,097 0 381,097 0 Accrued interest payable 4,662 4,662 25 4,637 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2021 Financial assets Cash and short-term investments $ 434,842 $ 434,842 $ 434,842 $ 0 $ 0 Investment securities held-to-maturity 98,420 99,898 0 99,898 0 Other investments 102,971 102,971 1,331 92,025 9,615 Loans and leases 9,156,307 9,172,111 0 0 9,172,111 Accrued interest receivable 44,627 44,627 0 15,170 29,457 Financial liabilities Deposits 12,871,954 12,869,567 0 12,869,567 0 Short-term borrowings 296,203 296,203 296,203 0 0 Long-term debt 409,832 411,569 0 411,569 0 Accrued interest payable 4,498 4,498 0 4,498 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 March 31, 2022 Assets Investment securities available-for-sale $ 32,724 $ 3,887,697 $ 37,461 $ 3,957,882 Loans held for sale 0 12,670 0 12,670 Interest rate derivative contracts 0 74,438 0 74,438 Foreign exchange derivative contracts 0 145,376 0 145,376 Total $ 32,724 $ 4,120,181 $ 37,461 $ 4,190,366 Liabilities Interest rate derivative contracts $ 0 $ 74,475 $ 0 $ 74,475 Foreign exchange derivative contracts 0 145,376 0 145,376 Total $ 0 $ 219,851 $ 0 $ 219,851 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2021 Assets Investment securities available-for-sale $ 34,776 $ 4,134,889 $ 38,181 $ 4,207,846 Loans held for sale 0 29,482 0 29,482 Interest rate derivative contracts 0 92,328 0 92,328 Foreign exchange derivative contracts 0 120,768 0 120,768 Total $ 34,776 $ 4,377,467 $ 38,181 $ 4,450,424 Liabilities Interest rate derivative contracts $ 0 $ 92,444 $ 0 $ 92,444 Foreign exchange derivative contracts $ 0 $ 120,768 $ 0 $ 120,768 Total $ 0 $ 213,212 $ 0 $ 213,212
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2022 and March 31, 2021. Three months ended March 31, (dollars in thousands) 2022 2021 Beginning balance $ 38,181 $ 40,575 Accretion (amortization) (13) (9) Increase (decrease) in fair value 13 12 Settlements (720) (900) Ending balance $ 37,461 $ 39,678
Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis	The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 March 31, 2022 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,448 Commercial real estate 0 0 3,803 OREO 0 0 0 Operating leases 0 0 0 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2021 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,449 Commercial real estate 0 0 14,618 OREO 0 0 0

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table provides the purchase price calculation as of the acquisition date, identifiable assets purchased and liabilities assumed at their estimated fair value. (Dollars in thousands) Summit Purchase consideration Cash consideration $ 102,994 Liabilities paid with cash concurrent with close 10,487 Stock consideration 10,000 Earn out 3,606 Total purchase consideration 127,087 Assets acquired Cash 4,456 Finance leases 41,840 Premises and equipment 707 Operating leases 75,347 Intangible assets 34,585 Other assets 29,865 Total assets acquired 186,800 Liabilities assumed Long-term borrowings 96,412 Other liabilities 25,489 Total liabilities assumed 121,901 Net identifiable assets 64,899 Goodwill $ 62,188
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Gain (Loss) on Securities [Line Items]
Proceeds from Sale of Debt Securities, Available-for-sale	$ 5,003	$ 50,451
Available-for-sale Securities, Gross Realized Losses	$ 0	700
NumberOfSecuritiesInSecurityPortfolio	1,440		1,418
NumberOfSecuritiesInUnrealizedLossPosition	667		327
Debt Securities, Held-to-maturity, Nonaccrual	$ 0		$ 0
Debt Securities, Held-to-maturity, Allowance for Credit Loss	0		$ 0
Sale of Debt Securities, Available-for-sale, Total	5,000	52,100
Debt Securities, Available-for-sale, Realized Gain	$ 3	$ 600

INVESTMENTS - Summary of Held-T

INVESTMENTS - Summary of Held-To-Maturity and Available-For-Sale Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Investment Holdings [Line Items]
Total	$ 92,597	$ 98,420
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	317	1,963
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(2,913)	(485)
Held-to-Maturity Market Value	90,001	99,898
Total	4,113,169	4,180,589
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	13,747	58,386
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(169,034)	(31,129)
Investment securities available-for-sale	3,957,882	4,207,846
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	34,967	34,961
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1	4
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(2,244)	(189)
Investment securities available-for-sale	32,724	34,776
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	79,338	78,998
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	248
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(5,665)	(129)
Investment securities available-for-sale	73,673	79,117
Residential Mortgage 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	709,888	728,050
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	602	6,635
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(43,418)	(10,548)
Investment securities available-for-sale	667,072	724,137
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	42,211	46,362
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	651
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(1,403)	0
Held-to-Maturity Market Value	40,808	47,013
Total	754,978	729,948
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	355	4,294
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(17,903)	(2,352)
Investment securities available-for-sale	737,430	731,890
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	10,780	11,882
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	221
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(287)	0
Held-to-Maturity Market Value	10,493	12,103
Total	621,240	696,258
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1,277	7,979
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(27,662)	(6,497)
Investment securities available-for-sale	594,855	697,740
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	8,356	8,926
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	317	915
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	0	0
Held-to-Maturity Market Value	8,673	9,841
Total	1,071,171	1,058,735
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	10,441	35,591
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(49,260)	(8,594)
Investment securities available-for-sale	1,032,352	1,085,732
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	713,587	720,638
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	361	1,521
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(21,321)	(2,578)
Investment securities available-for-sale	692,627	719,581
Other securities
Investment Holdings [Line Items]
Total	31,250	31,250
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	176
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(1,223)	(485)
Held-to-Maturity Market Value	30,027	30,941
Total	128,000	133,001
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	710	2,114
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(1,561)	(242)
Investment securities available-for-sale	$ 127,149	$ 134,873

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Held-to-Maturity Amortized Cost
Amortized Cost	$ 92,597	$ 98,420
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	90,001	99,898
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	4,113,169	4,180,589
Available-for-Sale Market Value
Investment securities available-for-sale	3,957,882	4,207,846
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
Debt Securities, Available-for-sale, Amortized Cost	11,539
Available-for-Sale Market Value
Investment securities available-for-sale	11,556
After One Year Through Five Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	1,072
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	1,092
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	89,910
Available-for-Sale Market Value
Investment securities available-for-sale	89,562
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	36,271
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	35,340
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	357,140
Available-for-Sale Market Value
Investment securities available-for-sale	348,300
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	2,263
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	2,268
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	854,887
Available-for-Sale Market Value
Investment securities available-for-sale	816,480
Residential Mortgage 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
Debt Securities, Available-for-sale, Amortized Cost	709,888	728,050
Available-for-Sale Market Value
Investment securities available-for-sale	667,072	724,137
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	42,211	46,362
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	40,808	47,013
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	754,978	729,948
Available-for-Sale Market Value
Investment securities available-for-sale	737,430	731,890
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	10,780	11,882
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	10,493	12,103
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	621,240	696,258
Available-for-Sale Market Value
Investment securities available-for-sale	594,855	697,740
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
Debt Securities, Available-for-sale, Amortized Cost	713,587	720,638
Available-for-Sale Market Value
Investment securities available-for-sale	$ 692,627	$ 719,581

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Investments, Unrealized Loss Position [Line Items]
Document Period End Date	Mar. 31, 2022
Less than 12 Months Fair Value	$ 2,802,415	$ 1,970,822
Less than 12 Months Unrealized Loss	(134,020)	(27,427)
12 Months or More Fair Value	435,724	171,838
12 Months or More Unrealized Loss	(37,927)	(4,187)
Total Fair Value	3,238,139	2,142,660
Total Unrealized Loss	(171,947)	(31,614)
Other securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	98,897	31,896
Less than 12 Months Unrealized Loss	(2,103)	(354)
12 Months or More Fair Value	11,569	11,877
12 Months or More Unrealized Loss	(681)	(373)
Total Fair Value	110,466	43,773
Total Unrealized Loss	(2,784)	(727)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	625,241	482,118
Less than 12 Months Unrealized Loss	(19,707)	(2,578)
12 Months or More Fair Value	22,710	0
12 Months or More Unrealized Loss	(1,614)	0
Total Fair Value	647,951	482,118
Total Unrealized Loss	(21,321)	(2,578)
Obligations of state and other political subdivisions
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	496,869	380,735
Less than 12 Months Unrealized Loss	(38,448)	(7,543)
12 Months or More Fair Value	132,317	55,568
12 Months or More Unrealized Loss	(10,812)	(1,051)
Total Fair Value	629,186	436,303
Total Unrealized Loss	(49,260)	(8,594)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	449,683	369,318
Less than 12 Months Unrealized Loss	(22,616)	(6,110)
12 Months or More Fair Value	52,838	12,485
12 Months or More Unrealized Loss	(5,333)	(387)
Total Fair Value	502,521	381,803
Total Unrealized Loss	(27,949)	(6,497)
Commercial Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	636,688	205,520
Less than 12 Months Unrealized Loss	(16,831)	(2,149)
12 Months or More Fair Value	28,585	13,818
12 Months or More Unrealized Loss	(2,475)	(203)
Total Fair Value	665,273	219,338
Total Unrealized Loss	(19,306)	(2,352)
Residential Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	388,740	459,098
Less than 12 Months Unrealized Loss	(26,406)	(8,375)
12 Months or More Fair Value	187,705	78,090
12 Months or More Unrealized Loss	(17,012)	(2,173)
Total Fair Value	576,445	537,188
Total Unrealized Loss	(43,418)	(10,548)
Securities of U.S. government agencies and corporations
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	73,673	17,382
Less than 12 Months Unrealized Loss	(5,665)	(128)
12 Months or More Fair Value	0	0
12 Months or More Unrealized Loss	0	0
Total Fair Value	73,673	17,382
Total Unrealized Loss	(5,665)	(128)
U.S. Treasuries
Investments, Unrealized Loss Position [Line Items]
Less than 12 Months Fair Value	32,624	24,755
Less than 12 Months Unrealized Loss	(2,244)	(190)
12 Months or More Fair Value	0	0
12 Months or More Unrealized Loss	0	0
Total Fair Value	32,624	24,755
Total Unrealized Loss	$ (2,244)	$ (190)

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2022USD ($)loans	Mar. 31, 2021USD ($)loans	Dec. 31, 2021USD ($)loans	Dec. 31, 2020USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	8	22
Restructured Loans, Portion Determined to be Uncollectible	$ 2,500,000	$ 30,000
Restructured Loans, Nonaccrual Status	16,200,000		$ 16,000,000
Real Estate Acquired Through Foreclosure	72,000	$ 854,000	98,000	$ 1,287,000
Troubled Debt Restructuring	24,200,000		27,600,000
Financing Receivable, Non-Troubled Debt Restructuring Modifications, Amount	$ 16,700,000		16,500,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	0	0
Loans and Leases Receivable, Net of Deferred Income	$ 9,241,617,000		9,288,299,000
Total consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	0
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	3	4
Loans and Leases Receivable, Net of Deferred Income	$ 14,390,000		17,362,000
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	3	10
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum	$ 250,000
Loans and Leases Receivable, Net of Deferred Income	7,432,000		8,305,000
Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	249,000		203,000
Lease financing | Summit Funding Group, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income			41,800,000
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unearned fees	1,000,000		2,600,000
Paycheck Protection Program Amount of Funding	21,200,000		55,600,000
Loans and Leases Receivable, Net of Deferred Income	$ 2,800,209,000		$ 2,720,028,000
Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	2		2

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 340,100	$ 1,945,075
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,977,296	1,550,642
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,455,066	1,740,914
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,594,217	847,991
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	826,993	631,630
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,542,906	1,114,203
Financing Receivable, before Allowance for Credit Loss	7,736,578	7,830,455
Financing Receivable, Revolving	1,505,039	1,457,844
Loans and Leases Receivable, Net of Deferred Income	9,241,617	9,288,299
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	150,826	713,807
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	676,561	447,365
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	436,159	348,343
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	315,397	181,554
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	165,424	138,731
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	262,508	161,218
Financing Receivable, before Allowance for Credit Loss	2,006,875	1,991,018
Financing Receivable, Revolving	793,334	729,010
Loans and Leases Receivable, Net of Deferred Income	2,800,209	2,720,028
Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	150,380	711,198
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	674,218	442,064
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	431,251	339,507
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	306,741	164,273
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	149,846	119,580
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	244,872	154,835
Financing Receivable, before Allowance for Credit Loss	1,957,308	1,931,457
Financing Receivable, Revolving	771,029	700,246
Loans and Leases Receivable, Net of Deferred Income	2,728,337	2,631,703
Commercial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	389
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	366	4,867
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	4,536	5,993
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,619	16,057
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,446	6,511
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,512	4,918
Financing Receivable, before Allowance for Credit Loss	29,479	38,735
Financing Receivable, Revolving	13,895	21,505
Loans and Leases Receivable, Net of Deferred Income	43,374	60,240
Commercial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	446	2,220
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,977	434
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	372	2,843
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	3,037	1,224
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,132	12,640
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,493	1,465
Financing Receivable, before Allowance for Credit Loss	18,457	20,826
Financing Receivable, Revolving	8,410	7,259
Loans and Leases Receivable, Net of Deferred Income	26,867	28,085
Commercial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,631	0
Financing Receivable, before Allowance for Credit Loss	1,631	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	1,631	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	12,252	31,697
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	34,717	31,752
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	30,111	19,095
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	20,619	15,494
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,885	6,821
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,283	4,765
Financing Receivable, before Allowance for Credit Loss	125,867	109,624
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	125,867	109,624
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	12,252	31,697
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	34,717	21,536
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	24,430	19,095
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	20,619	15,494
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,885	6,821
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	11,283	4,765
Financing Receivable, before Allowance for Credit Loss	120,186	99,408
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	120,186	99,408
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	10,216
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,681	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	5,681	10,216
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	5,681	10,216
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	0	0
Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	0	0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,621	95,991
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	184,917	206,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	156,082	96,726
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	78,048	24,890
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	19,421	317
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	12,178	12,719
Financing Receivable, before Allowance for Credit Loss	459,267	437,595
Financing Receivable, Revolving	20,477	18,299
Loans and Leases Receivable, Net of Deferred Income	479,744	455,894
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8,621	95,991
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	184,917	200,421
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	149,551	96,726
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	78,048	15,886
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10,417	317
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	12,178	12,719
Financing Receivable, before Allowance for Credit Loss	443,732	422,060
Financing Receivable, Revolving	20,477	18,299
Loans and Leases Receivable, Net of Deferred Income	464,209	440,359
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	6,531
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,531	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	9,004
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	9,004	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	15,535	15,535
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	15,535	15,535
Construction real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	0	0
Construction real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	71,292	538,799
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	554,368	386,702
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	375,486	984,363
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	911,413	392,580
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	404,056	316,631
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	707,978	469,101
Financing Receivable, before Allowance for Credit Loss	3,024,593	3,088,176
Financing Receivable, Revolving	37,072	66,579
Loans and Leases Receivable, Net of Deferred Income	3,061,665	3,154,755
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	71,292	537,183
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	552,818	379,217
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	355,042	944,915
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	861,599	367,946
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	379,791	294,147
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	663,270	434,641
Financing Receivable, before Allowance for Credit Loss	2,883,812	2,958,049
Financing Receivable, Revolving	37,072	66,579
Loans and Leases Receivable, Net of Deferred Income	2,920,884	3,024,628
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	7,479
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,438	18,136
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	27,176	18,006
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	17,903	15,566
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	27,716	34,153
Financing Receivable, before Allowance for Credit Loss	93,233	93,340
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	93,233	93,340
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	1,616
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,550	6
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6	21,312
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	22,638	6,628
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,816	6,918
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	16,992	307
Financing Receivable, before Allowance for Credit Loss	45,002	36,787
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	45,002	36,787
Commercial real estate - investor | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,546	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	2,546	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	2,546	0
Commercial real estate-owner
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	20,749	205,423
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	173,656	187,574
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	179,563	129,953
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	116,711	151,727
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	145,810	122,600
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	324,209	266,979
Financing Receivable, before Allowance for Credit Loss	960,698	1,064,256
Financing Receivable, Revolving	9,121	7,603
Loans and Leases Receivable, Net of Deferred Income	969,819	1,071,859
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	20,749	204,291
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	171,894	184,564
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	176,879	121,150
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	113,416	135,463
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	129,873	119,489
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	316,827	259,504
Financing Receivable, before Allowance for Credit Loss	929,638	1,024,461
Financing Receivable, Revolving	9,121	7,565
Loans and Leases Receivable, Net of Deferred Income	938,759	1,032,026
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	970
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	295	2,283
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,261	2,262
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,577	3,751
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,603	1,381
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,287	5,512
Financing Receivable, before Allowance for Credit Loss	12,023	16,159
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	12,023	16,159
Commercial real estate-owner | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	162
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,467	727
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	423	6,541
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	718	12,513
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	12,334	1,730
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,095	1,963
Financing Receivable, before Allowance for Credit Loss	19,037	23,636
Financing Receivable, Revolving	0	38
Loans and Leases Receivable, Net of Deferred Income	19,037	23,674
Commercial real estate-owner | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	52,459	258,773
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	262,733	231,669
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	222,932	139,432
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	130,785	64,908
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	60,201	34,945
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	184,728	166,342
Financing Receivable, before Allowance for Credit Loss	913,838	896,069
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	913,838	896,069
Residential real estate | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	52,459	258,537
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	262,465	230,699
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	222,466	138,239
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	129,617	64,310
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	59,558	34,606
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	182,217	162,924
Financing Receivable, before Allowance for Credit Loss	908,782	889,315
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	908,782	889,315
Residential real estate | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	236
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	268	970
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	466	1,193
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,168	598
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	643	339
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,511	3,418
Financing Receivable, before Allowance for Credit Loss	5,056	6,754
Financing Receivable, Revolving	0	0
Loans and Leases Receivable, Net of Deferred Income	5,056	6,754
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,787	42,370
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	38,379	45,799
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	43,702	14,757
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	14,186	11,288
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10,485	7,659
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	34,647	30,822
Financing Receivable, before Allowance for Credit Loss	148,186	152,695
Financing Receivable, Revolving	559,787	555,704
Loans and Leases Receivable, Net of Deferred Income	707,973	708,399
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	6,787	42,298
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	38,358	45,638
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	43,585	14,713
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	14,145	11,221
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	10,466	7,603
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	34,215	30,588
Financing Receivable, before Allowance for Credit Loss	147,556	152,061
Financing Receivable, Revolving	556,832	553,245
Loans and Leases Receivable, Net of Deferred Income	704,388	705,306
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	72
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	21	161
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	117	44
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	41	67
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	19	56
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	432	234
Financing Receivable, before Allowance for Credit Loss	630	634
Financing Receivable, Revolving	2,955	2,459
Loans and Leases Receivable, Net of Deferred Income	3,585	3,093
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	17,114	58,215
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	51,965	12,829
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	11,031	8,245
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,058	5,550
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,711	3,926
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,375	2,257
Financing Receivable, before Allowance for Credit Loss	97,254	91,022
Financing Receivable, Revolving	34,943	28,432
Loans and Leases Receivable, Net of Deferred Income	132,197	119,454
Installment | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	17,114	58,209
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	51,736	12,768
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	11,031	8,213
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,034	5,541
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,678	3,925
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,327	2,201
Financing Receivable, before Allowance for Credit Loss	96,920	90,857
Financing Receivable, Revolving	34,866	28,353
Loans and Leases Receivable, Net of Deferred Income	131,786	119,210
Installment | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	6
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	229	61
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	32
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	24	9
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	33	1
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	48	56
Financing Receivable, before Allowance for Credit Loss	334	165
Financing Receivable, Revolving	77	79
Loans and Leases Receivable, Net of Deferred Income	411	244
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	50,305	52,217
Loans and Leases Receivable, Net of Deferred Income	50,305	52,217
Credit card | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	49,719	51,772
Loans and Leases Receivable, Net of Deferred Income	49,719	51,772
Credit card | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, before Allowance for Credit Loss	0	0
Financing Receivable, Revolving	586	445
Loans and Leases Receivable, Net of Deferred Income	$ 586	$ 445

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	$ 23,850	$ 25,202
Current		9,263,097
Total loans and leases	9,241,617	9,288,299
> 90 days past due and still accruing	180	137
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,078	6,519
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	2,223	5,380
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	15,549	13,303
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	9,217,767
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	4,120	5,084
Current		2,714,944
Total loans and leases	2,800,209	2,720,028
> 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, before Allowance for Credit Loss, Noncurrent	236	303
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	262	2,006
Commercial | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	3,622	2,775
Commercial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	2,796,089
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,219	93
Current		109,531
Total loans and leases	125,867	109,624
> 90 days past due and still accruing	93	0
Lease financing | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	856	93
Lease financing | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	270	0
Lease financing | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	93	0
Lease financing | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	124,648
Construction real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	0	0
Current		455,894
Total loans and leases	479,744	455,894
> 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, before Allowance for Credit Loss, Noncurrent	0	0
Construction real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	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, before Allowance for Credit Loss, Noncurrent	0	0
Construction real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	479,744
Commercial real estate - investor
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,419	6,540
Current		3,148,215
Total loans and leases	3,061,665	3,154,755
> 90 days past due and still accruing	0	0
Commercial real estate - investor | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	16	89
Commercial real estate - investor | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	0	42
Commercial real estate - investor | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,403	6,409
Commercial real estate - investor | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	3,055,246
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	2,456	2,900
Current		1,068,959
Total loans and leases	969,819	1,071,859
> 90 days past due and still accruing	0	0
Commercial real estate-owner | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	187	56
Commercial real estate-owner | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	0	2,207
Commercial real estate-owner | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	2,269	637
Commercial real estate-owner | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	967,363
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	5,055	6,755
Current		889,314
Total loans and leases	913,838	896,069
> 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, before Allowance for Credit Loss, Noncurrent	2,504	4,379
Residential real estate | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,079	262
Residential real estate | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,472	2,114
Residential real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	908,783
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	3,585	3,092
Current		705,307
Total loans and leases	707,973	708,399
> 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, before Allowance for Credit Loss, Noncurrent	1,826	1,214
Home equity | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	265	692
Home equity | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,494	1,186
Home equity | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	704,388
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	188	244
Current		119,210
Total loans and leases	132,197	119,454
> 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, before Allowance for Credit Loss, Noncurrent	112	162
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	13	37
Installment | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	63	45
Installment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	132,009
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	808	494
Current		51,723
Total loans and leases	50,305	52,217
> 90 days past due and still accruing	87	137
Credit card | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	341	223
Credit card | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	334	134
Credit card | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	133	$ 137
Credit card | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Current	$ 49,497

LOANS AND LEASES - Restructured

LOANS AND LEASES - Restructured Loans (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022USD ($)loansd	Mar. 31, 2021USD ($)loans	Dec. 31, 2021USD ($)loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	8	22
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 5,224	$ 14,258
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 3,679	13,130
Number of Restructured Loans | loans	142		150
Total restructured loans	$ 24,200		$ 27,600
Restructured loans on accrual status	8,100		11,600
Restructured Loans, Nonaccrual Status	16,200		16,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	2		200
Allowance for loan and lease losses lncluded in reserves for restructured loans	3,700		6,300
Accruing TDRs performing in accordance with restructured terms for more than one year	4,800		$ 5,000
Restructured Loans, Portion Determined to be Uncollectible	$ 2,500	$ 30
Restructured loans performance threshold (days) | d	90
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	3	4
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 4,465	$ 3,206
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 3,241	$ 3,070
Construction real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1	7
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 387	$ 10,015
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 80	$ 9,046
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	3	10
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 340	$ 1,023
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 326	$ 1,000
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	1	1
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 32	$ 14
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 32	$ 14
Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	0	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0	$ 0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0
Payment Deferral [Member] | Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | loans	2		2

LOANS AND LEASES - Loans Restru

LOANS AND LEASES - Loans Restructured, Modifications (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Receivables [Abstract]
Extended Maturity	$ 0	$ 0
Adjusted Interest Rate	0	0
Combined Rate And Maturity	0	0
Forebearance Agreements	3,647	6,163
Bankruptcies	0	6,559
Financing Receivable Modifications, Other	32	408
Total	$ 3,679	$ 13,130

LOANS AND LEASES - Nonaccrual L

LOANS AND LEASES - Nonaccrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	$ 14,983		$ 28,793
Financing Receivable, Nonaccrual, No Allowance	30,471		19,599
Nonaccrual loans	45,454		48,392
Interest income effect
Gross amount of interest that would have been recorded under original terms	773	$ 1,487
Interest included in income
Nonaccrual loans	290	483
Troubled debt restructurings	51	86
Total interest included in income	341	569
Net impact on interest income	432	$ 918
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	8,621		11,077
Financing Receivable, Nonaccrual, No Allowance	5,769		6,285
Nonaccrual loans	14,390		17,362
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	249		203
Nonaccrual loans	249		203
Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	0		0
Nonaccrual loans	0		0
Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	6,362		17,716
Financing Receivable, Nonaccrual, No Allowance	13,481		1,796
Nonaccrual loans	19,843		19,512
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	7,432		8,305
Nonaccrual loans	7,432		8,305
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	3,377		2,922
Nonaccrual loans	3,377		2,922
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	163		88
Nonaccrual loans	$ 163		$ 88

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 9,241,617	$ 9,288,299
Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,399	13,171
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	13,885	13,050
Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	7,512	6,973
Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	78	38
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	10,986	11,729
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,594	3,431
Total Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	45,454	48,392
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	14,390	17,362
Commercial | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,399	13,171
Commercial | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	15
Commercial | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,560	833
Commercial | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,431	3,343
Commercial real estate - investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,509	6,784
Commercial real estate - investor | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial real estate - investor | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,362	6,362
Commercial real estate - investor | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial real estate - investor | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	41	0
Commercial real estate - investor | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	106	422
Commercial real estate - investor | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial Real Estate-Owner
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	13,334	12,728
Commercial Real Estate-Owner | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial Real Estate-Owner | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	7,523	6,673
Commercial Real Estate-Owner | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	5,703	5,937
Commercial Real Estate-Owner | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	37	38
Commercial Real Estate-Owner | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	71	80
Commercial Real Estate-Owner | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	7,432	8,305
Residential real estate | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Residential real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	7,432	8,305
Residential real estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Home Equity Loan
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,377	2,922
Home Equity Loan | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Home Equity Loan | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Home Equity Loan | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Home Equity Loan | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Home Equity Loan | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,377	2,922
Home Equity Loan | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	163	88
Installment | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Installment | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	163	88
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	249	203
Lease financing | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Lease financing | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Lease financing | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	249	203
Lease financing | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Lease financing | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Lease financing | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 0	$ 0

LOANS AND LEASES - Leasing (Det

LOANS AND LEASES - Leasing (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Receivables [Abstract]
Direct Financing Lease, Lease Receivable	$ 46,856		$ 17,164
Direct Financing Lease, Unguaranteed Residual Asset	8,007		4,431
Sales-type Lease, Lease Receivable	17,653		17,925
Sales-type Lease, Unguaranteed Residual Asset	0		0
Net Investment in Lease, before Allowance for Credit Loss, Total	72,516		$ 39,520
Sales-type and Direct Financing Leases, Interest Income	$ 500	$ 400

LOANS AND LEASES - Leasing Matu

LOANS AND LEASES - Leasing Maturity (Details) $ in Thousands	Mar. 31, 2022USD ($)
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Remainder of Fiscal Year	$ 5,781
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Two	7,481
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Three	17,136
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Four	10,190
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Five	14,500
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, after Year Five	21,478
Sales-type and Direct Financing Leases, Lease Receivable	76,566
Sales-type and Direct Financing Leases, Lease Receivable, Undiscounted Excess Amount	(8,762)
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received	$ 67,804

LOANS AND LEASES - Changes in O

LOANS AND LEASES - Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 98	$ 1,287
Additions	72	0
Disposals	(98)	(433)
Other Real Estate, Period Increase (Decrease)	0	0
Balance at end of period	72	854
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	0	0
Disposals	(98)	(246)
Other Real Estate, Period Increase (Decrease)	0	0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	72	0
Disposals	0	(187)
Other Real Estate, Period Increase (Decrease)	$ 0	$ 0

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	$ 131,992	$ 175,679
Provision for Credit Losses-loans and leases	(5,589)	3,450
Loans charged off	(3,442)	(10,032)
Recoveries	1,169	826
Total net charge-offs	(2,273)	(9,206)
Balance at end of year	124,130	169,923
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	44,052	51,454
Provision for Credit Losses-loans and leases	(3,803)	1,258
Loans charged off	(2,845)	(7,910)
Recoveries	379	337
Total net charge-offs	(2,466)	(7,573)
Balance at end of year	37,783	45,139
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	1,633	995
Provision for Credit Losses-loans and leases	558	20
Loans charged off	(131)	0
Recoveries	33	0
Total net charge-offs	(98)	0
Balance at end of year	2,093	1,015
Construction real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	11,874	21,736
Provision for Credit Losses-loans and leases	(464)	1,000
Loans charged off	0	(2)
Recoveries	0	0
Total net charge-offs	0	(2)
Balance at end of year	11,410	22,734
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	53,420	76,795
Provision for Credit Losses-loans and leases	(2,130)	2,929
Loans charged off	0	(1,250)
Recoveries	222	195
Total net charge-offs	222	(1,055)
Balance at end of year	51,512	78,669
Residential Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	6,225	8,560
Provision for Credit Losses-loans and leases	(141)	(855)
Loans charged off	(22)	(1)
Recoveries	90	44
Total net charge-offs	68	43
Balance at end of year	6,152	7,748
Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	9,643	11,869
Provision for Credit Losses-loans and leases	(211)	(675)
Loans charged off	(21)	(611)
Recoveries	265	177
Total net charge-offs	244	(434)
Balance at end of year	9,676	10,760
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	1,097	1,215
Provision for Credit Losses-loans and leases	134	22
Loans charged off	(177)	(36)
Recoveries	21	34
Total net charge-offs	(156)	(2)
Balance at end of year	1,075	1,235
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	4,048	3,055
Provision for Credit Losses-loans and leases	468	(249)
Loans charged off	(246)	(222)
Recoveries	159	39
Total net charge-offs	87	183
Balance at end of year	$ 4,429	$ 2,623

ALLOWANCE FOR CREDIT LOSSES- Ad

ALLOWANCE FOR CREDIT LOSSES- Additional information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Receivables [Abstract]
Interest Receivable	$ 28,213		$ 29,500
Reserves for unfunded commitments	13,200		$ 13,400
Provision for credit losses-unfunded commitments	$ (226)	$ 538

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Goodwill [Roll Forward]
Balance at beginning of period	$ 1,000,749	$ 937,771	$ 937,771
Goodwill	(790)	0	63,000
Balance at end of period	$ 999,959	$ 937,771	$ 1,000,749

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Aug. 30, 2019	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Goodwill			$ (790)	$ 0	$ 63,000
Intangible assets amortization			$ 2,914	$ 2,479
Core deposits
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method			accelerated basis
Estimated weighted average life (in years)			6 years
Customer lists
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method			straight-line basis
Estimated weighted average life (in years)	12 years	11 years
Customer lists | Summit Funding Group
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 30,100		$ 29,500		30,100
Customer lists | Bannockburn [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 31,100		$ 30,200		$ 31,100

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 129,408	$ 129,408
Finite-Lived Intangible Assets, Accumulated Amortization	(43,517)	(40,510)
Core deposits
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	45,256	45,256
Finite-Lived Intangible Assets, Accumulated Amortization	(27,710)	(26,911)
Customer lists
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	69,563	69,563
Finite-Lived Intangible Assets, Accumulated Amortization	(9,886)	(8,362)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	14,589	14,589
Finite-Lived Intangible Assets, Accumulated Amortization	$ (5,921)	$ (5,237)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 55,800	$ 57,200
Operating Lease, Liability	$ 66,165	$ 67,600

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Lease, Cost [Abstract]
Operating Lease, Cost	$ 1,899	$ 1,851
Short-term Lease, Cost	3	29
Variable Lease, Cost	739	679
Lease, Cost	$ 2,641	$ 2,559

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 5,887
Lessee, Operating Lease, Liability, to be Paid, Year One	7,736
Lessee, Operating Lease, Liability, to be Paid, Year Two	7,313
Lessee, Operating Lease, Liability, to be Paid, Year Three	6,668
Lessee, Operating Lease, Liability, to be Paid, Year Four	6,262
Lessee, Operating Lease, Liability, to be Paid, after Year Five	50,151
Lessee, Operating Lease, Liability, to be Paid	84,017
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	17,852
Operating Lease, Liability	$ 66,165	$ 67,600

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	13 years 6 months	13 years 10 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	3.22%	3.25%

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information related to leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases [Abstract]
Operating cash flows from operating leases	$ 1,942	$ 1,790
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 2,001	$ 5,761

OPERATING LEASES - Additional i

OPERATING LEASES - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating leases	$ 87,432	$ 73,857
Property, Plant, and Equipment, Lessor Asset under Operating Lease, Accumulated Depreciation	28,000	$ 25,500
Operating Lease, Lease Income, Lease Payments	4,700
Depreciation, Lessor Asset under Operating Lease	3,900
Impairment, Lessor Asset under Operating Lease	$ 0

OPERATING LEASES - Maturity Tab

OPERATING LEASES - Maturity Table (Details) $ in Thousands	Mar. 31, 2022USD ($)
Leases [Abstract]
Lessor, Operating Lease, Payment to be Received, Remainder of Fiscal Year	$ 13,371
Lessor, Operating Lease, Payment to be Received, Year Two	14,659
Lessor, Operating Lease, Payment to be Received, Year Three	8,424
Lessor, Operating Lease, Payment to be Received, Year Four	2,868
Lessor, Operating Lease, Payment to be Received, Year Five	1,288
Lessor, Operating Lease, Payment to be Received, after Year Five	103
Lessor, Operating Lease, Payments to be Received	$ 40,713

BORROWINGS - Schedule of Short-

BORROWINGS - Schedule of Short-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Short-term Debt [Line Items]
Short-term Debt	$ 185,000	$ 296,203
Federal Funds Purchased and Securities Sold under Agreements to Repurchase
Short-term Debt [Line Items]
Short-term Debt	0	51,203
Federal Home Loan Bank Borrowings
Short-term Debt [Line Items]
Short-term Debt	185,000	225,000
Short-term Debt
Short-term Debt [Line Items]
Short-term Debt	$ 0	$ 20,000

BORROWINGS - Repurchase Agreeme

BORROWINGS - Repurchase Agreements (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 0	$ 51.3

BORROWINGS - Schedule of Long-t

BORROWINGS - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Amount
Subordinated debt	$ 313,363	$ 313,248
Unamortized debt issuance costs	(2,288)	(2,384)
Finance Lease, Liability	1,761	1,781
Capital loan with municipality	775	775
Total long-term debt	$ 379,840	$ 409,832
Average Rate
Debt, Weighted Average Interest Rate	4.96%	4.86%
Lessee, Finance Lease, Discount Rate	3.81%	3.81%
Weighted average rate on other long-term debt	0.00%	0.00%
Total long-term debt	4.90%	4.62%
Notes Payable to Bank, Current	$ 0	$ 23,030
Debt Instrument, Interest Rate, Stated Percentage	0.00%	2.77%
Other Notes Payable, Noncurrent	$ 66,229	$ 73,382
Other Notes payable interest rate	4.50%	4.09%
Notes Payable	$ 66,229	$ 96,412
Notes payable interest rate	4.50%	3.77%
Long-term Debt and Lease Obligation	$ 313,611	$ 313,420
Long term debt and Lease Obligation, interest rate at period end	4.98%	4.88%

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Apr. 01, 2018
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 0	$ 51,300
Federal Funds Purchased	0	0
FHLB short-term borrowings	185,000	225,000
Line of Credit Facility, Maximum Borrowing Capacity	40,000
Short-term Debt	185,000	296,203
Long-term Debt	379,840	409,832
Convertible Subordinated Debt	$ 150,000
Subordinated Borrowing, Interest Rate	5.13%
Debt Instrument, Basis Spread on Variable Rate	5.09%
Subordinated debt	$ 120,000
Subordinated debt	$ 313,363	$ 313,248
Debt, Weighted Average Interest Rate	4.96%	4.86%
Weighted average rate on other long-term debt	0.00%	0.00%
Short-term Debt
Short-term Debt	$ 0	$ 20,000
Long-term Debt [Member]
Subordinated Borrowing, Interest Rate	5.25%
Subordinated Debt [Member]
Subordinated debt	$ 43,400	$ 43,200	$ 49,500
Debt Instrument Maturity Period	30 years
DebtInstrumentMinimumCallablePeriod	5 years

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ (182,479)	$ (39,658)
Retirement obligation	0	0
Total	(182,468)	(39,658)
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	(3)	(166)
Retirement obligation	(325)	(525)
Total	(328)	(691)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	(182,476)	(39,492)
Unfunded pension obligation	325	525
Total	(182,140)	(38,967)
Transactions Tax-effect
Unrealized gain (loss) on investment securities	40,075	8,524
Retirement obligation	21	(120)
Total	40,096	8,404
Transactions Net of tax
Unrealized gain (loss) on investment securities	(142,401)	(30,968)
Retirement obligation	346	405
Total	(142,044)	(30,563)
Balances Net of tax
Unrealized gain (loss) on investment securities	(121,363)	42,608	$ 21,038	$ 73,576
Retirement obligation	(20,500)	(24,507)	(20,846)	(24,912)
Total	(142,477)	18,101	(433)	$ 48,664
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax	11
Other Comprehensive Income (Loss), Reclassification, Foreign Currency Transaction	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	11
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	11
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(614)		$ (625)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ (142,044)	$ (30,563)

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Realized gain (loss) on securities available-for-sale	$ (3)	$ (166)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	75	100
Defined Benefit Plan, Amortization of Gain (Loss)	(400)	(625)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(325)	(525)
Total	$ (328)	$ (691)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	Mar. 31, 2022USD ($)entity	Dec. 31, 2021USD ($)entity
Derivative [Line Items]
Number of counterparties | entity	6	6
Derivative liabilities	$ 219,745	$ 212,977
Derivative, Notional Amount	$ 17,479,999	$ 17,683,691
Foreign Exchange
Derivative [Line Items]
Number of counterparties | entity	4	4
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 370,000	$ 362,800
Credit Risk Derivative Liabilities, at Fair Value		100
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	53,100	45,000
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	62,500	62,500
Credit Risk Derivative Liabilities, at Fair Value	900
Credit Risk Derivative Assets, at Fair Value		(3,300)
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative liabilities	40,200	74,200
Derivative, Notional Amount	2,300,000	2,400,000
Accrued interest and other liabilities | Derivative | Foreign Exchange
Derivative [Line Items]
Derivative liabilities	25,200	15,200
Derivative, Notional Amount	$ 6,400,000	$ 6,400,000

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 17,479,999	$ 17,683,691
Derivative Asset	219,745	212,970
Derivative liabilities	219,745	212,977
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	2,348,703	2,430,587
Derivative Asset	18,399	84,694
Derivative liabilities	55,970	7,508
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	2,348,703	2,430,587
Derivative Asset	55,970	7,508
Derivative liabilities	18,399	84,701
Foreign Exchange | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	6,406,294	6,423,085
Derivative Asset	85,265	67,988
Derivative liabilities	60,111	52,780
Foreign Exchange | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	6,376,299	6,399,432
Derivative Asset	60,111	52,780
Derivative liabilities	$ 85,265	$ 67,988

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ 219,745	$ 212,977
Derivative Liability, Fair Value, Gross Asset	(198,482)	(206,090)
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	21,263	6,887
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	74,369	92,209
Derivative Liability, Fair Value, Gross Asset	(127,096)	(149,647)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(52,727)	(57,438)
Fair Value Hedges | Foreign Exchange | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	145,376	120,768
Derivative Liability, Fair Value, Gross Asset	(71,386)	(56,443)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ 73,990	$ 64,325

DERIVATIVES - Derivative Financ

DERIVATIVES - Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Derivative [Line Items]
Derivative, Notional Amount	$ 17,479,999	$ 17,683,691
Average Maturity (years)	1 year 10 months 24 days
Fair Value	$ 0
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,348,703
Average Maturity (years)	5 years 7 months 6 days
Fair Value	$ (37,571)
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,348,703
Average Maturity (years)	5 years 7 months 6 days
Fair Value	$ 37,571
Foreign Exchange | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 6,406,294
Average Maturity (years)	7 months 6 days
Fair Value	$ 25,154
Foreign Exchange | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 6,376,299
Average Maturity (years)	7 months 6 days
Fair Value	$ (25,154)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Loan and Unfunded Commitments (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Other Commitments [Line Items]
Unused Commitments to Extend Credit	$ 3,380,583	$ 3,248,931
Loans and Leases Receivable, Net of Deferred Income	9,241,617	9,288,299
Commercial
Other Commitments [Line Items]
Unused Commitments to Extend Credit	1,586,554	1,545,995
Loans and Leases Receivable, Net of Deferred Income	2,800,209	2,720,028
Lease financing
Other Commitments [Line Items]
Unused Commitments to Extend Credit	16,420	18,037
Loans and Leases Receivable, Net of Deferred Income	125,867	109,624
Construction real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	527,550	484,038
Loans and Leases Receivable, Net of Deferred Income	479,744	455,894
Commercial real estate - investor
Other Commitments [Line Items]
Unused Commitments to Extend Credit	98,455	65,660
Loans and Leases Receivable, Net of Deferred Income	3,061,665	3,154,755
Commercial real estate-owner
Other Commitments [Line Items]
Unused Commitments to Extend Credit	29,300	29,824
Loans and Leases Receivable, Net of Deferred Income	969,819	1,071,859
Residential real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	51,915	50,043
Loans and Leases Receivable, Net of Deferred Income	913,838	896,069
Home equity
Other Commitments [Line Items]
Unused Commitments to Extend Credit	834,319	822,343
Loans and Leases Receivable, Net of Deferred Income	707,973	708,399
Installment
Other Commitments [Line Items]
Unused Commitments to Extend Credit	13,998	15,985
Loans and Leases Receivable, Net of Deferred Income	132,197	119,454
Credit card
Other Commitments [Line Items]
Unused Commitments to Extend Credit	222,072	217,006
Loans and Leases Receivable, Net of Deferred Income	$ 50,305	$ 52,217

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Investment holdings schedule (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	$ 137,469		$ 134,035
Qualified Affordable Housing Project Investments, Commitment	71,298		72,511
Amortization Method Qualified Affordable Housing Project Investments, Amortization	3,152	$ 2,244
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(3,092)	(2,316)
Low Income Housing Tax Credits
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	112,653		108,974
Qualified Affordable Housing Project Investments, Commitment	58,641		57,341
Amortization Method Qualified Affordable Housing Project Investments, Amortization	3,048	2,036
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(2,959)	(2,183)
Historic tax credit [Member]
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	2,581		2,581
Qualified Affordable Housing Project Investments, Commitment	56		56
Amortization Method Qualified Affordable Housing Project Investments, Amortization	0	155
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(80)	(80)
New Markets Tax Credit
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	3,660		3,895
Qualified Affordable Housing Project Investments, Commitment	0		0
Amortization Method Qualified Affordable Housing Project Investments, Amortization	104	53
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(53)	(53)
Renewable Energy Program
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	18,575		18,585
Qualified Affordable Housing Project Investments, Commitment	12,601		$ 15,114
Amortization Method Qualified Affordable Housing Project Investments, Amortization	0	0
Affordable Housing Tax Credits and Other Tax Benefits, Amount	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2021
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 13,200			$ 13,400
Loans and Leases Receivable, Commitments, Fixed Rates	136,100		$ 129,200
Loans and Leases Receivable, Commitments, Variable Rates	$ 4,000,000		$ 3,800,000
Loan Commitments, Fixed Interest Rate Range, Minimum	0.00%			0.00%
Loan Commitments, Fixed Interest Rate Range, Maximum	21.00%			21.00%
Loan Commitments, Fixed Rate, Maturities, Minimum	1 year			1 year
Loan Commitments, Fixed Rate, Maturities, Maximum	30 years 2 months 12 days			30 years 10 months 24 days
Letters of credit issued to guarantee performance of a client to a third party	$ 40,400			$ 41,100
Derivative, Notional Amount	17,479,999			17,683,691
Litigation Settlement, Expense	0	$ 0		7,100
Estimated Litigation Liability	0			0
Credit Default Swap
Commitments and Contingencies Disclosure [Line Items]
Derivative, Notional Amount	370,000			362,800
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	$ 4,100,000			$ 4,000,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax expense	$ 9,348	$ 10,389
Effective tax rate	18.50%	18.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 1,900			$ 1,900
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0		$ 0

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2022	Jun. 30, 2021
Retirement Benefits [Abstract]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year	$ 0
Payment for Pension Benefits	$ 0	$ 0

EMPLOYEE BENEFIT PLANS - Employ

EMPLOYEE BENEFIT PLANS - Employee benefit plan amounts recognized in the Consolidated Balance Sheets and Consolidated Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Retirement Benefits [Abstract]
Service cost	$ 2,425	$ 2,350
Interest cost	625	525
Expected return on plan assets	(2,750)	(2,550)
Amortization of prior service cost	(75)	(100)
Defined Benefit Plan, Amortization of Gain (Loss)	400	625
Net periodic benefit cost (income)	$ 625	$ 850

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue Recognition [Abstract]
Interchange income	$ 6.9	$ 5.7
Credit card expense	$ 3.6	$ 3

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 41,301	$ 47,315
Denominator for basic earnings per share - weighted average shares	93,383,932	96,873,940
Effect of dilutive securities -
Employee stock awards	879,993	853,587
Denominator for diluted earnings per share - adjusted weighted average shares	94,263,925	97,727,527
Basic	$ 0.44	$ 0.49
Diluted	$ 0.44	$ 0.48

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Antidilutive Stock Options
Earnings Per Share Disclosure [Line Items]
Stock options and warrants with an exercise price greater than the average market price of the common shares not included in the computation of net income per diluted share	0	0

FAIR VALUE DISCLOSURES - Estima

FAIR VALUE DISCLOSURES - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financial assets
Investment securities held-to-maturity	$ 92,597	$ 98,420
Other investments	114,563	102,971
Loans held for sale	12,700	29,500
Interest Receivable	28,213	29,500
Deposits
Noninterest-bearing	4,261,429	4,185,572
Savings	4,188,867	4,157,374
Time	1,121,966	1,330,263
Impaired Commercial And Commercial Real Estate Loans Member
Deposits
Principal Amount of Commercial and Commercial Real Estate Loans	15,000	28,800
Allowance for Loan and Lease Losses, Real Estate	6,700	9,700
Carrying value
Financial assets
Cash and short-term investments	457,575	434,842
Investment securities held-to-maturity	92,597	98,420
Other investments	114,563	102,971
Loans and leases	9,117,487	9,156,307
Interest Receivable	42,623	44,627
Deposits
Deposits	12,818,908	12,871,954
Short-term borrowings	185,000	296,203
Long-term debt	379,840	409,832
Interest Payable	4,662	4,498
Fair value
Financial assets
Cash and short-term investments	457,575	434,842
Investment securities held-to-maturity	90,001	99,898
Other investments	114,563	102,971
Loans and leases	9,074,978	9,172,111
Interest Receivable	42,623	44,627
Deposits
Deposits	12,807,327	12,869,567
Short-term borrowings	185,000	296,203
Long-term debt	381,097	411,569
Interest Payable	4,662	4,498
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments	457,575	434,842
Investment securities held-to-maturity	0	0
Other investments	1,133	1,331
Loans and leases	0	0
Interest Receivable	0	0
Deposits
Deposits	0	0
Short-term borrowings	185,000	296,203
Long-term debt	0	0
Interest Payable	25	0
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	90,001	99,898
Other investments	103,815	92,025
Loans and leases	0	0
Interest Receivable	14,410	15,170
Deposits
Deposits	12,807,327	12,869,567
Short-term borrowings	0	0
Long-term debt	381,097	411,569
Interest Payable	4,637	4,498
Fair Value, Inputs, Level 3 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	0	0
Other investments	9,615	9,615
Loans and leases	9,074,978	9,172,111
Interest Receivable		29,457
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	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Assets
Investment securities available-for-sale	$ 3,957,882		$ 4,207,846
Loans Held-for-sale, Fair Value Disclosure	12,700		29,500
Derivative Asset	219,745		212,970
Liabilities
Derivative liabilities	219,745		212,977
Fair Value, Option, Changes in Fair Value, Gain (Loss)	(1,300)	$ (1,300)
Financing Receivable, Held-for-Sale	11,700		27,200
Fair Value, Option, Aggregate Differences, Loans and Long-term Receivables	900		2,300
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale	3,957,882		4,207,846
Derivative Asset			92,328
Total	4,190,366		4,450,424
Liabilities
Total	219,851		213,212
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Investment securities available-for-sale	32,724		34,776
Derivative Asset			0
Total	32,724		34,776
Liabilities
Total	0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	12,670		29,482
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Investment securities available-for-sale	3,887,697		4,134,889
Derivative Asset			92,328
Total	4,120,181		4,377,467
Liabilities
Total	219,851		213,212
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale	37,461		38,181
Derivative Asset			0
Total	37,461		38,181
Liabilities
Total	0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1, 2 and 3
Assets
Loans Held-for-sale, Fair Value Disclosure	12,670		29,482
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	74,438
Liabilities
Derivative liabilities	74,475		92,444
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	74,438
Liabilities
Derivative liabilities	74,475		92,444
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 | Fair Value, Measurements, Recurring
Assets
Derivative Asset	145,376		120,768
Liabilities
Derivative liabilities	145,376		120,768
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	0		0
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	145,376		120,768
Liabilities
Derivative liabilities	145,376		120,768
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	$ 0		$ 0

FAIR VALUE DISCLOSURES - Reconc

FAIR VALUE DISCLOSURES - Reconciliation of Gains and Losses on Level 3 Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Beginning balance	$ 38,181	$ 40,575
Accretion (amortization)	(13)	(9)
Increase (decrease) in fair value	13	12
Settlements	(720)	(900)
Ending balance	$ 37,461	$ 39,678

FAIR VALUE DISCLOSURES - Summ_2

FAIR VALUE DISCLOSURES - Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Assets
Fair Value, Option, Changes in Fair Value, Gain (Loss)	$ (1,300)	$ (1,300)
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Other real estate owned
Assets
Assets, Fair Value Disclosure	0		$ 0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Other real estate owned
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Other real estate owned
Assets
Assets, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	4,448		4,449
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	$ 3,803		$ 14,618

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Mar. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Payments for Merger Related Costs		$ 200	$ 2,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	$ 186,800		186,800
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	121,901	$ 238	121,901
Finance Leases	41,840		41,840
Operating leases	75,347		$ 75,347
Goodwill	62,188
Other Payments to Acquire Businesses	113,500
Summit Funding Group
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 127,087

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Mar. 31, 2022
Business Acquisition [Line Items]
Cash consideration	$ 102,994
Liabilities paid concurrent with closing	10,487
Stock consideration	10,000
Earn out	3,606
Cash	4,456
Finance Leases	41,840
Premises and equipment	707
Operating leases	75,347
Intangible Assets,	34,585
Other assets	29,865
Total assets acquired	186,800
Long-term borrowings	96,412
Other liabilities	25,489
Total liabilities assumed	121,901	$ 238
Net identifiable assets	64,899
Goodwill	$ 62,188
Other Notes payable interest rate	4.09%	4.50%
Summit Funding Group
Business Acquisition [Line Items]
Total purchase consideration	$ 127,087