First Financial Bancorp. (FFBC) 10-Q 4 Aug 23 2023 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
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		95,124,547
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false
NASDAQ/NGS (GLOBAL SELECT MARKET) [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Common stock, No par value
Trading Symbol	FFBC
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Gross loans and leases, excluding accrued interest	$ 10,550,209	$ 10,298,971
Less: Allowance for credit losses	(148,646)	(132,977)
Net loans and leases	10,401,563	10,165,994
ASSETS
Cash and due from banks	217,385	207,501
Interest-bearing deposits with other banks	485,241	388,182
Investment securities available-for-sale, at fair value (amortized cost $3,660,078 at June 30, 2023 and $3,827,418 at December 31, 2022)	3,249,404	3,409,648
Investment securities held-to-maturity (fair value $72,399 at June 30, 2023 and $76,485 at December 31, 2022)	82,372	84,021
Other investments	141,892	143,160
Loans held for sale	15,267	7,918
Premises and equipment	192,077	189,080
Operating leases	132,272	91,738
Goodwill	1,005,828	1,001,507
Other Finite-Lived Intangible Assets, Gross	88,662	93,919
Other Assets	1,078,186	1,220,648
Total assets	17,090,149	17,003,316
Deposits
Interest-bearing	2,919,472	3,037,153
Savings	3,785,445	3,828,139
Time	2,484,780	1,700,705
Total interest-bearing deposits	9,189,697	8,565,997
Noninterest-bearing	3,605,181	4,135,180
Total deposits	12,794,878	12,701,177
FHLB short-term borrowings	1,050,300	1,130,000
Other Short-term Borrowings	165,983	157,156
Total short-term borrowings	1,216,283	1,287,156
Long-term debt	339,963	346,672
Total borrowed funds	1,556,246	1,633,828
Accrued interest and other liabilities	595,606	626,938
Total liabilities	14,946,730	14,961,943
SHAREHOLDERS' EQUITY
Authorized - 160,000,000 shares; Issued - 104,281,794 shares at both June 30, 2023 and December 31, 2022	1,632,659	1,634,605
Retained earnings	1,060,715	968,237
Accumulated other comprehensive loss	(353,010)	(358,663)
Treasury stock, at cost, 9,096,311 shares at June 30, 2023 and 9,390,695 shares at December 31, 2022	(196,945)	(202,806)
Total shareholders' equity	2,143,419	2,041,373
Total liabilities and shareholders' equity	$ 17,090,149	$ 17,003,316
Common Stock, Shares, Issued	104,281,794	104,281,794
Common Stock, Shares Authorized	160,000,000	160,000,000
Treasury Stock, Common, Shares	9,096,311	9,390,695
Commercial
Gross loans and leases, excluding accrued interest	$ 3,433,162	$ 3,410,272
Lease financing
Gross loans and leases, excluding accrued interest	360,801	236,124
Construction real estate
Gross loans and leases, excluding accrued interest	536,464	512,050
Commercial real estate
Gross loans and leases, excluding accrued interest	4,048,460	4,052,759
Residential real estate
Gross loans and leases, excluding accrued interest	1,221,484	1,092,265
Home equity
Gross loans and leases, excluding accrued interest	728,711	733,791
Installment
Gross loans and leases, excluding accrued interest	165,216	209,895
Credit card
Gross loans and leases, excluding accrued interest	$ 55,911	$ 51,815

CONSOLIDATED BALANCE SHEETS CON

CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt Securities, Held-to-maturity, Fair Value	$ 72,399	$ 76,485
Debt Securities, Available-for-sale, Amortized Cost	$ 3,660,078	$ 3,827,418
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

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest income
Loans, including fees	$ 184,387	$ 97,091	$ 354,093	$ 184,273
Investment securities
Taxable	32,062	23,639	63,929	45,735
Tax-exempt	3,513	4,916	6,977	9,347
Total interest on investment securities	35,575	28,555	70,906	55,082
Other earning assets	3,933	505	7,477	625
Total interest income	223,895	126,151	432,476	239,980
Interest expense
Deposits	44,292	2,963	75,748	5,586
Short-term borrowings	15,536	1,566	28,486	1,883
Long-term borrowings	4,835	4,612	9,692	9,156
Total interest expense	64,663	9,141	113,926	16,625
Net interest income	159,232	117,010	318,550	223,355
Provision for Credit Losses-loans and leases	12,719	(4,267)	21,363	(9,856)
Provision for credit losses-unfunded commitments	(1,994)	3,481	(159)	3,255
Net interest income after provision for credit losses	148,507	117,796	297,346	229,956
Noninterest income
Service Charges on Deposit Accounts	6,972	7,648	13,486	15,377
Wealth management fees	6,713	6,311	13,047	12,371
Bankcard income	3,692	3,823	7,284	7,160
Client derivative fees	1,827	1,369	2,832	2,172
Foreign exchange income	15,039	13,470	31,937	23,621
Operating Lease, Lease Income	10,265	7,247	23,929	13,323
Net gain from sales of loans	3,839	5,241	6,174	9,113
Net gain (loss) on sales of investment securities	(384)	0	(403)	3
Net gain (loss) on equity securities	(82)	(1,054)	58	(1,253)
Other	5,377	5,723	10,457	9,185
Total noninterest income	53,258	49,778	108,801	91,072
Noninterest expenses
Salaries and employee benefits	74,199	64,992	146,453	128,939
Net occupancy	5,606	5,359	11,291	11,105
Furniture and equipment	3,362	3,201	6,679	6,768
Data processing	9,871	8,334	18,891	16,598
Marketing	2,802	2,323	4,962	4,023
Communication	644	670	1,278	1,336
Professional services	2,308	2,214	4,254	4,373
State intangible tax	964	1,090	1,949	2,221
FDIC assessments	2,806	1,677	5,632	3,136
Intangible assets amortization	2,601	2,915	5,201	5,829
Amortization of operating leases	6,730	4,687	14,668	8,556
Other	8,722	5,572	16,050	12,955
Total noninterest expenses	120,615	103,034	237,308	205,839
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	81,150	64,540	168,839	115,189
Income tax expense (benefit)	15,483	13,020	32,769	22,368
Net income	$ 65,667	$ 51,520	$ 136,070	$ 92,821
Earnings per common share
Basic	$ 0.70	$ 0.55	$ 1.45	$ 0.99
Diluted	$ 0.69	$ 0.55	$ 1.43	$ 0.98
Average common shares outstanding - basic	93,924,068	93,555,131	93,828,829	93,470,005
Average common shares outstanding - diluted	95,169,348	94,449,817	95,065,334	94,357,392

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 65,667	$ 51,520	$ 136,070	$ 92,821
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	(24,896)	(101,078)	5,589	(243,479)
Change in retirement obligation	132	254	247	600
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	(331)	0	(331)	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	144	(27)	148	(16)
Other comprehensive income (loss)	(24,951)	(100,851)	5,653	(242,895)
Comprehensive income (loss)	$ 40,716	$ (49,331)	$ 141,723	$ (150,074)

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, Common
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	92,821		92,821
Other comprehensive income (loss)	(242,895)			(242,895)
Cash dividends declared :
Common stock at $0.23 per share in 2023 and $0.23 per share in 2022	(43,288)		(43,288)
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)					283,892
Restricted stock awards, net of forfeitures	(2,915)	(8,789)			$ 5,874
Share-based compensation expense	5,828	$ 5,828
Ending Balances (in shares) at Jun. 30, 2022		104,281,794			(9,833,002)
Ending Balances at Jun. 30, 2022	2,068,670	$ 1,637,237	887,006	(243,328)	$ (212,245)
Beginning Balances (in shares) at Mar. 31, 2022		104,281,794			(9,830,298)
Beginning Balances at Mar. 31, 2022	2,137,445	$ 1,634,903	857,178	(142,477)	$ (212,159)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	51,520		51,520
Other comprehensive income (loss)	(100,851)			(100,851)
Cash dividends declared :
Common stock at $0.23 per share in 2023 and $0.23 per share in 2022	(21,692)		(21,692)
Restricted stock awards, net of forfeitures (in shares)					(2,704)
Restricted stock awards, net of forfeitures	(73)	13			$ (86)
Share-based compensation expense	2,321	$ 2,321
Ending Balances (in shares) at Jun. 30, 2022		104,281,794			(9,833,002)
Ending Balances at Jun. 30, 2022	2,068,670	$ 1,637,237	887,006	(243,328)	$ (212,245)
Retained Earnings (Accumulated Deficit)	968,237
Beginning Balances (in shares) at Dec. 31, 2022		104,281,794			(9,390,695)
Beginning Balances at Dec. 31, 2022	2,041,373	$ 1,634,605	968,237	(358,663)	$ (202,806)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	136,070		136,070
Other comprehensive income (loss)	5,653			5,653
Cash dividends declared :
Common stock at $0.23 per share in 2023 and $0.23 per share in 2022	(43,592)		(43,592)
Exercise of stock options, net of shares purchased (in shares)					4,855
Exercise of stock options, net of shares purchased	(48)	(57)			$ (105)
Restricted stock awards, net of forfeitures (in shares)					289,529
Restricted stock awards, net of forfeitures	(4,924)	(10,680)			$ 5,756
Share-based compensation expense	8,791	$ 8,791
Ending Balances (in shares) at Jun. 30, 2023		104,281,794			(9,096,311)
Ending Balances at Jun. 30, 2023	2,143,419	$ 1,632,659	1,060,715	(353,010)	$ (196,945)
Beginning Balances (in shares) at Mar. 31, 2023		104,281,794			(9,091,388)
Beginning Balances at Mar. 31, 2023	2,121,496	$ 1,629,428	1,016,893	(328,059)	$ (196,766)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	65,667		65,667
Other comprehensive income (loss)	(24,951)			(24,951)
Cash dividends declared :
Common stock at $0.23 per share in 2023 and $0.23 per share in 2022	(21,845)		(21,845)
Exercise of stock options, net of shares purchased (in shares)					1,387
Exercise of stock options, net of shares purchased	(14)	(16)			$ (30)
Restricted stock awards, net of forfeitures (in shares)					(6,310)
Restricted stock awards, net of forfeitures	(1,137)	(928)			$ (209)
Share-based compensation expense	4,175	$ 4,175
Ending Balances (in shares) at Jun. 30, 2023		104,281,794			(9,096,311)
Ending Balances at Jun. 30, 2023	2,143,419	$ 1,632,659	$ 1,060,715	$ (353,010)	$ (196,945)
Retained Earnings (Accumulated Deficit)	$ 1,060,715

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Common Stock, Dividends, Per Share, Declared	$ 0.23	$ 0.23	$ 0.46	$ 0.46

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating activities
Net income	$ 136,070	$ 92,821
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for (recapture of) credit losses	21,204	(6,601)
Depreciation and amortization	15,036	16,107
Stock-based compensation expense	8,791	5,828
Pension expense (income)	1,752	1,179
Net amortization (accretion) on investment securities	3,779	7,630
Net (gain) loss on sales of investment securities	403	(3)
Unrealized gain (loss) on equity securities	(58)	1,253
Originations of loans held for sale	(126,746)	(207,855)
Net gains from sales of loans held for sale	(6,174)	(9,113)
Proceeds from sales of loans held for sale	124,350	211,009
Deferred income taxes	8,762	10,086
Operating Lease, Right-of-Use Asset, Amortization Expense	3,791	3,802
Payments for operating leases	(3,924)	(3,902)
Decrease (increase) cash surrender value of life insurance	2,250	1,085
Decrease (increase) in interest receivable	(2,997)	(2,026)
(Decrease) increase in interest payable	30,939	232
Decrease (increase) in other assets	132,084	(32,908)
(Decrease) increase in other liabilities	(65,747)	179,297
Net cash provided by (used in) operating activities	279,065	265,751
Investing activities
Proceeds from Sale of Debt Securities, Available-for-sale	4,750	5,003
Proceeds from calls, paydowns and maturities of securities available-for-sale	194,099	443,254
Payments to Acquire Debt Securities, Available-for-sale	35,718	403,863
Proceeds from calls, paydowns and maturities of securities held-to-maturity	1,748	10,500
Payments to Acquire Other Investments	866	30,441
Proceeds from Maturities, Prepayments and Calls of Other Investments	2,192	8
Net decrease (increase) in interest-bearing deposits with other banks	(97,059)	29,837
Net decrease (increase) in loans and leases	(256,030)	(123,568)
Proceeds from disposal of other real estate owned	85	170
Purchases of premises and equipment	(12,033)	(7,237)
Net change in operating leases	(40,534)	(20,358)
Proceeds from Life Insurance Policy	1,620	3,502
Net cash provided by (used in) investing activities	(241,241)	(93,193)
Financing activities
Net (decrease) increase in total deposits	93,701	(594,843)
Net (decrease) increase in short-term borrowings	(70,873)	599,797
Payments of long-term debt	7,088	51,634
Cash dividends paid on common stock	(43,728)	(43,537)
Proceeds from exercise of stock options	48	177
Net cash provided by (used in) financing activities	(27,940)	(90,040)
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	9,884	82,518
Cash and due from bank at beginning of period	207,501	220,031
Cash and due from bank at end of period	217,385	302,549
Supplemental Disclosures
Interest Paid	82,987	16,200
Income Taxes Paid	7,717	4,307
Supplemental schedule for investing activities
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets, Net Of Purchase Consideration	(3,380)	1,028
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	941	238
Goodwill	4,321	(790)
Cash consideration	$ (3,495)	$ 0

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements	6 Months Ended
	Jun. 30, 2023
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, 2022. 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, 2022 has been derived from the audited financial statements in the Company’s 2022 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.

RECENTLY ADOPTED AND ISSUED ACC

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS	6 Months Ended
	Jun. 30, 2023
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 2023 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, for any entities that have adopted ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The adoption of this standard resulted in amended disclosures in the Company's Consolidated Financial Statements, but did not materially impact the Company's results of operations. Standards Adopted in 2022 During the first quarter of 2022, the SEC issued SAB No. 121. This bulletin adds interpretive guidance on the accounting and disclosure of obligations to safeguard crypto assets held for platform users. This guidance was applicable no later than the financial statements covering the first interim or annual period ending after June 15, 2022. Management reviewed its business activities and determined SAB 121 was not impactful to the Company’s Consolidated Financial Statements as the Company did not safeguard crypto assets at the time of adoption or as of June 30, 2023 . Standards Issued But Not Yet Adopted In March, 2023, the FASB issued ASU No. 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method , that is intended to improve the accounting and disclosures for investments in tax credit structures. The ASU is a ratification of the FASB’s EITF consensus that was issued in December, 2022. The ASU allows reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For the three months and six months ended June 30, 2023, there were sales of $4.8 million of AFS securities with no gross realized gains and gross realized losses of $0.4 million. For the three months ended June 30, 2022, there were no sales of AFS securities. For the six months ended June 30, 2022, there were $5.0 million of sales of AFS securities with insignificant gross realized gains and gross realized losses. The following is a summary of HTM and AFS investment securities as of June 30, 2023: 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 $ 37,327 $ 0 $ (4,480) $ 32,847 Securities of U.S. government agencies and corporations 0 0 0 0 81,080 0 (13,213) 67,867 Mortgage-backed securities - residential 0 0 0 0 720,755 91 (95,822) 625,024 Mortgage-backed securities - commercial 34,151 0 (4,837) 29,314 639,464 0 (47,869) 591,595 Collateralized mortgage obligations 8,818 0 (947) 7,871 506,674 31 (64,521) 442,184 Obligations of state and other political subdivisions 8,153 83 (334) 7,902 827,645 1,601 (120,731) 708,515 Asset-backed securities 0 0 0 0 710,251 0 (53,080) 657,171 Other securities 31,250 0 (3,938) 27,312 136,882 0 (12,681) 124,201 Total $ 82,372 $ 83 $ (10,056) $ 72,399 $ 3,660,078 $ 1,723 $ (412,397) $ 3,249,404 The following is a summary of HTM and AFS investment securities as of December 31, 2022: 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 $ 37,312 $ 0 $ (4,616) $ 32,696 Securities of U.S. government agencies and corporations 0 0 0 0 80,382 0 (13,914) 66,468 Mortgage-backed securities - residential 0 0 0 0 747,478 47 (97,462) 650,063 Mortgage-backed securities - commercial 35,363 0 (4,114) 31,249 676,934 2 (47,374) 629,562 Collateralized mortgage obligations 9,280 0 (827) 8,453 538,970 181 (61,439) 477,712 Obligations of state and other political subdivisions 8,128 105 (201) 8,032 832,066 565 (124,168) 708,463 Asset-backed securities 0 0 0 0 772,261 39 (60,975) 711,325 Other securities 31,250 0 (2,499) 28,751 142,015 0 (8,656) 133,359 Total $ 84,021 $ 105 $ (7,641) $ 76,485 $ 3,827,418 $ 834 $ (418,604) $ 3,409,648 The following table provides a summary of investment securities by contractual maturity as of June 30, 2023, 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 $ 8,597 $ 8,498 Due after one year through five years 4,129 4,156 125,209 115,469 Due after five years through ten years 33,485 29,540 271,267 236,710 Due after ten years 1,789 1,518 677,861 572,753 Mortgage-backed securities - residential 0 0 720,755 625,024 Mortgage-backed securities - commercial 34,151 29,314 639,464 591,595 Collateralized mortgage obligations 8,818 7,871 506,674 442,184 Asset-backed securities 0 0 710,251 657,171 Total $ 82,372 $ 72,399 $ 3,660,078 $ 3,249,404 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 in an unrealized loss position 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 prior to maturity or recovery of the recorded value. Additionally, based on the Company's credit assessment of AFS securities in an unrealized loss position, the Company recorded no reserves for the periods ended June 30, 2023 or December 31, 2022. As of June 30, 2023, the Company's investment securities portfolio consisted of 1,061 securities, of which 866 were in an unrealized loss position. As of December 31, 2022, the Company's investment securities portfolio consisted of 1,251 securities, of which 891 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 at June 30, 2023 or December 31, 2022. Management measures expected credit losses on HTM debt securities on a collective basis by security type. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The Company did not record an ACL for these securities as of June 30, 2023 or December 31, 2022. The following tables provide the fair value and gross unrealized losses of AFS 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: June 30, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 2,388 $ (45) $ 30,459 $ (4,435) $ 32,847 $ (4,480) Securities of U.S. Government agencies and corporations 0 0 67,867 (13,213) 67,867 (13,213) Mortgage-backed securities - residential 128,696 (5,219) 475,280 (90,603) 603,976 (95,822) Mortgage-backed securities - commercial 38,384 (1,170) 553,211 (46,699) 591,595 (47,869) Collateralized mortgage obligations 62,687 (3,421) 370,635 (61,100) 433,322 (64,521) Obligations of state and other political subdivisions 117,623 (4,769) 530,508 (115,962) 648,131 (120,731) Asset-backed securities 40,229 (826) 611,943 (52,254) 652,172 (53,080) Other securities 37,062 (1,437) 87,138 (11,244) 124,200 (12,681) Total $ 427,069 $ (16,887) $ 2,727,041 $ (395,510) $ 3,154,110 $ (412,397) December 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 2,383 $ (46) $ 30,313 $ (4,570) $ 32,696 $ (4,616) Securities of U.S. Government agencies and corporations 0 0 66,468 (13,914) 66,468 (13,914) Mortgage-backed securities - residential 195,972 (10,413) 443,415 (87,049) 639,387 (97,462) Mortgage-backed securities - commercial 440,207 (18,823) 175,530 (28,551) 615,737 (47,374) Collateralized mortgage obligations 199,138 (12,453) 269,242 (48,986) 468,380 (61,439) Obligations of state and other political subdivisions 295,913 (31,196) 368,673 (92,972) 664,586 (124,168) Asset-backed securities 250,946 (9,410) 422,090 (51,565) 673,036 (60,975) Other securities 118,262 (6,865) 9,959 (1,791) 128,221 (8,656) Total $ 1,502,821 $ (89,206) $ 1,785,690 $ (329,398) $ 3,288,511 $ (418,604) The following tables provide the fair value and gross unrealized losses of HTM 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: June 30, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 0 0 0 0 0 0 Mortgage-backed securities - commercial 0 0 29,314 (4,837) 29,314 (4,837) Collateralized mortgage obligations 0 0 7,871 (947) 7,871 (947) Obligations of state and other political subdivisions 3,926 (63) 1,518 (271) 5,444 (334) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 27,312 (3,938) 27,312 (3,938) Total $ 3,926 $ (63) $ 66,015 $ (9,993) $ 69,941 $ (10,056) December 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 0 0 0 0 0 0 Mortgage-backed securities - commercial 17,656 (2,197) 13,593 (1,917) 31,249 (4,114) Collateralized mortgage obligations 6,317 (606) 2,136 (221) 8,453 (827) Obligations of state and other political subdivisions 5,160 (201) 0 0 5,160 (201) Asset-backed securities 0 0 0 0 0 0 Other securities 7,081 (418) 21,670 (2,081) 28,751 (2,499) Total $ 36,214 $ (3,422) $ 37,399 $ (4,219) $ 73,613 $ (7,641) For further detail on the fair value of investment securities, see Note 17 – Fair Value Disclosures.

LOANS AND LEASES

LOANS AND LEASES	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
LOANS AND LEASES	89 days past due Commercial & industrial $ 4,805 $ 0 $ 0 $ 0 Residential real estate 970 0 217 0 Home equity 184 0 0 0 Total $ 5,959 $ 0 $ 217 $ 0 Nonperforming loans. Effective January 1, 2023, loans classified as nonaccrual are considered nonperforming. Prior to the adoption of ASU 2022-02, nonperforming loans included nonaccrual loans as well as TDRs. First Financial individually reviews all nonperforming loan relationships greater than $250,000 to determine if a specific reserve is required based on the borrower’s overall financial condition, resources and payment record, support from guarantors and the realizable value of any collateral. Specific reserves 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. The following table provides information on nonperforming loans: June 30, 2023 December 31, 2022 (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 $ 13,170 $ 8,338 $ 21,508 $ 6,692 $ 1,550 $ 8,242 Lease financing 4,685 148 4,833 0 178 178 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 11,876 11,876 5,216 570 5,786 Residential real estate 0 11,697 11,697 0 10,691 10,691 Home equity 0 3,239 3,239 0 3,123 3,123 Installment 0 568 568 0 603 603 Total nonaccrual loans $ 17,855 $ 35,866 $ 53,721 $ 11,908 $ 16,715 $ 28,623 (1) Nonaccrual loans include nonaccrual TDR of $10.0 million as of December 31, 2022. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,285 $ 815 $ 2,001 $ 1,588 Interest included in income Nonaccrual loans 284 268 592 558 Troubled debt restructurings 0 111 0 162 Total interest included in income 284 379 592 720 Net impact on interest income $ 1,001 $ 436 $ 1,409 $ 868 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. June 30, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 11,158 $ 0 $ 10,139 $ 0 $ 0 $ 211 $ 21,508 Lease financing 0 0 4,833 0 0 0 4,833 Commercial real estate-investor 0 6,524 0 0 13 0 6,537 Commercial real estate-owner 0 3,413 1,894 32 0 0 5,339 Residential real estate 0 0 0 0 11,697 0 11,697 Home equity 0 0 0 0 3,239 0 3,239 Installment 0 0 0 0 0 568 568 Total $ 11,158 $ 9,937 $ 16,866 $ 32 $ 14,949 $ 779 $ 53,721 December 31, 2022 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 8,205 $ 0 $ 0 $ 0 $ 0 $ 37 $ 8,242 Lease financing 0 0 178 0 0 0 178 Commercial real estate-investor 0 353 0 0 22 0 375 Commercial real estate-owner 0 3,399 1,893 119 0 0 5,411 Residential real estate 0 0 0 0 10,691 0 10,691 Home equity 0 0 0 0 3,123 0 3,123 Installment 0 0 0 0 0 603 603 Total $ 8,205 $ 3,752 $ 2,071 $ 119 $ 13,836 $ 640 $ 28,623 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. Payments are generally fixed, however, in some agreements, lease payments may be indexed to a rate or index. 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. 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) June 30, 2023 December 31, 2022 Direct financing leases Lease receivables $ 27,037 $ 35,081 Unguaranteed residual values 13,535 16,058 Sales-type leases Lease receivables 318,510 184,985 Unguaranteed residual values 1,719 0 Total net investment in direct financing and sales-type leases $ 360,801 $ 236,124 Interest income for direct financing and sales-type leases was $6.2 million and $2.6 million for the three months ended June 30, 2023 and June 30, 2022, respectively. Interest income for direct financing and sales-type leases was $11.1 million and $4.9 million for the six months ended June 30, 2023 and June 30, 2022, respectively. The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2023 $ 37,262 2024 71,228 2025 64,960 2026 61,894 2027 69,256 Thereafter 86,797 Total lease payments 391,397 Less: unearned interest income (45,850) Net lease receivables $ 345,547 OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 191 $ 72 $ 191 $ 98 Additions Commercial & industrial 0 0 0 0 Residential real estate 319 64 319 136 Total additions 319 64 319 136 Disposals Commercial & industrial 0 0 0 (98) Residential real estate (85) (72) (85) (72) Total disposals (85) (72) (85) (170) Valuation adjustment Commercial & industrial 0 0 0 0 Residential real estate (144) (42) (144) (42) Total valuation adjustment (144) (42) (144) (42) Balance at end of period $ 281 $ 22 $ 281 $ 22 " id="sjs-B4" xml:space="preserve">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 has certain lending platforms that extend beyond the geographic banking center footprint to provide financing to franchise owners and clients within the financial services industry as well as equipment lease financing to commercial businesses. 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. In 2022 and all years prior that are presented below, consumer loans that had been modified in a TDR were classified as nonperforming. The following table sets forth the Company's loan portfolio at June 30, 2023 by risk attribute and origination date as well as current period gross chargeoffs: (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial & industrial Pass $ 833,285 $ 268,639 $ 495,831 $ 319,741 $ 186,836 $ 335,945 $ 2,440,277 $ 884,609 $ 3,324,886 Special mention 10,798 1,082 1,924 3,676 3,314 1,831 22,625 19,277 41,902 Substandard 2,825 18,645 13,489 9,947 6,232 0 51,138 15,236 66,374 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 846,908 $ 288,366 $ 511,244 $ 333,364 $ 196,382 $ 337,776 $ 2,514,040 $ 919,122 $ 3,433,162 YTD Gross chargeoffs $ 0 $ 109 $ 2,001 $ 99 $ 19 $ 874 $ 3,102 $ 0 $ 3,102 Lease financing Pass $ 147,479 $ 26,870 $ 21,925 $ 10,690 $ 8,092 $ 138,416 $ 353,472 $ 0 $ 353,472 Special mention 0 1,413 0 0 1,083 0 2,496 0 2,496 Substandard 4,685 7 0 0 141 0 4,833 0 4,833 Total $ 152,164 $ 28,290 $ 21,925 $ 10,690 $ 9,316 $ 138,416 $ 360,801 $ 0 $ 360,801 YTD Gross chargeoffs $ 0 $ 0 $ 103 $ 0 $ 0 $ 0 $ 103 $ 0 $ 103 Construction real estate Pass $ 118,653 $ 111,676 $ 192,647 $ 79,544 $ 5,675 $ 9,403 $ 517,598 $ 18,866 $ 536,464 Special mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total $ 118,653 $ 111,676 $ 192,647 $ 79,544 $ 5,675 $ 9,403 $ 517,598 $ 18,866 $ 536,464 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 648,427 $ 674,753 $ 435,322 $ 279,742 $ 690,004 $ 224,645 $ 2,952,893 $ 19,801 $ 2,972,694 Special mention 8,960 45,506 16,021 17,073 53 0 87,613 241 87,854 Substandard 0 27,805 0 6,524 3,959 0 38,288 0 38,288 Doubtful 0 0 0 0 0 0 0 0 0 (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Total $ 657,387 $ 748,064 $ 451,343 $ 303,339 $ 694,016 $ 224,645 $ 3,078,794 $ 20,042 $ 3,098,836 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - owner Pass $ 169,544 $ 282,338 $ 143,543 $ 152,263 $ 94,983 $ 63,126 $ 905,797 $ 8,191 $ 913,988 Special mention 546 14,717 1,169 1,120 5,356 0 22,908 0 22,908 Substandard 0 9,864 416 840 958 0 12,078 650 12,728 Total $ 170,090 $ 306,919 $ 145,128 $ 154,223 $ 101,297 $ 63,126 $ 940,783 $ 8,841 $ 949,624 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 2,643 $ 0 $ 71 $ 2,714 $ 0 $ 2,714 Residential real estate Performing $ 345,978 $ 232,432 $ 267,097 $ 195,475 $ 105,808 $ 59,786 $ 1,206,576 $ 0 $ 1,206,576 Nonperforming 969 7,132 1,659 2,451 2,620 77 14,908 0 14,908 Total $ 346,947 $ 239,564 $ 268,756 $ 197,926 $ 108,428 $ 59,863 $ 1,221,484 $ 0 $ 1,221,484 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 1 $ 19 $ 0 $ 20 $ 0 $ 20 Home equity Performing $ 24,616 $ 27,441 $ 30,996 $ 35,778 $ 10,845 $ 11,754 $ 141,430 $ 581,946 $ 723,376 Nonperforming 54 370 192 62 0 5 683 4,652 5,335 Total $ 24,670 $ 27,811 $ 31,188 $ 35,840 $ 10,845 $ 11,759 $ 142,113 $ 586,598 $ 728,711 YTD Gross chargeoffs $ 0 $ 0 $ 7 $ 0 $ 0 $ 105 $ 112 $ 0 $ 112 Installment Performing $ 49,396 $ 4,693 $ 30,774 $ 5,355 $ 2,601 $ 12,317 $ 105,136 $ 58,340 $ 163,476 Nonperforming 648 31 654 8 11 38 1,390 350 1,740 Total $ 50,044 $ 4,724 $ 31,428 $ 5,363 $ 2,612 $ 12,355 $ 106,526 $ 58,690 $ 165,216 YTD Gross chargeoffs $ 0 $ 1,516 $ 1,394 $ 111 $ 5 $ 13 $ 3,039 $ 0 $ 3,039 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 55,731 $ 55,731 Nonperforming 0 0 0 0 0 0 0 180 180 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 55,911 $ 55,911 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 491 $ 491 The following table sets forth the Company's loan portfolio at December 31, 2022 by risk attribute and origination date: (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Commercial & industrial Pass $ 879,836 $ 561,890 $ 348,123 $ 209,758 $ 112,282 $ 206,656 $ 2,318,545 $ 971,080 $ 3,289,625 Special mention 2,740 13,821 4,125 14,047 8,523 5,544 48,800 18,055 66,855 Substandard 2,335 5,176 11,886 8,016 3,331 13,812 44,556 9,236 53,792 Total $ 884,911 $ 580,887 $ 364,134 $ 231,821 $ 124,136 $ 226,012 $ 2,411,901 $ 998,371 $ 3,410,272 Lease financing Pass $ 167,035 $ 25,638 $ 13,705 $ 12,797 $ 9,402 $ 2,930 $ 231,507 $ 0 $ 231,507 Special mention 0 0 70 0 0 0 70 0 70 Substandard 4,363 0 0 164 11 9 4,547 0 4,547 Total $ 171,398 $ 25,638 $ 13,775 $ 12,961 $ 9,413 $ 2,939 $ 236,124 $ 0 $ 236,124 Construction real estate Pass $ 89,116 $ 276,639 $ 96,823 $ 4,902 $ 390 $ 353 $ 468,223 $ 23,266 $ 491,489 Special mention 0 14,395 0 0 6,166 0 20,561 0 20,561 Substandard 0 0 0 0 0 0 0 0 0 Total $ 89,116 $ 291,034 $ 96,823 $ 4,902 $ 6,556 $ 353 $ 488,784 $ 23,266 $ 512,050 Commercial real estate - investor Pass $ 643,174 $ 470,085 $ 301,510 $ 719,699 $ 300,772 $ 508,639 $ 2,943,879 $ 26,153 $ 2,970,032 Special mention 0 13,090 23,111 9,297 26,079 13,804 85,381 861 86,242 Substandard 0 6,950 6 4,025 17,178 9,631 37,790 0 37,790 Total $ 643,174 $ 490,125 $ 324,627 $ 733,021 $ 344,029 $ 532,074 $ 3,067,050 $ 27,014 $ 3,094,064 Commercial real estate - owner Pass $ 165,411 $ 155,041 $ 170,587 $ 101,137 $ 112,063 $ 211,377 $ 915,616 $ 11,125 $ 926,741 Special mention 0 0 0 1,479 0 14,040 15,519 0 15,519 Substandard 0 525 844 5,114 3,501 6,451 16,435 0 16,435 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 165,411 $ 155,566 $ 171,431 $ 107,730 $ 115,564 $ 231,868 $ 947,570 $ 11,125 $ 958,695 Residential real estate Performing $ 320,676 $ 274,816 $ 205,948 $ 110,745 $ 51,583 $ 114,642 $ 1,078,410 $ 0 $ 1,078,410 Nonperforming 414 1,615 1,286 2,554 1,755 6,231 13,855 0 13,855 Total $ 321,090 $ 276,431 $ 207,234 $ 113,299 $ 53,338 $ 120,873 $ 1,092,265 $ 0 $ 1,092,265 Home equity Performing $ 26,411 $ 33,414 $ 38,226 $ 11,733 $ 8,051 $ 24,985 $ 142,820 $ 585,712 $ 728,532 Nonperforming 5 136 298 78 104 430 1,051 4,208 5,259 Total $ 26,416 $ 33,550 $ 38,524 $ 11,811 $ 8,155 $ 25,415 $ 143,871 $ 589,920 $ 733,791 Installment Performing $ 100,256 $ 38,694 $ 7,244 $ 3,915 $ 2,861 $ 3,242 $ 156,212 $ 51,854 $ 208,066 Nonperforming 650 794 18 6 20 42 1,530 299 1,829 Total $ 100,906 $ 39,488 $ 7,262 $ 3,921 $ 2,881 $ 3,284 $ 157,742 $ 52,153 $ 209,895 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,287 $ 51,287 Nonperforming 0 0 0 0 0 0 0 528 528 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,815 $ 51,815 Grand Total $ 2,402,422 $ 1,892,719 $ 1,223,810 $ 1,219,466 $ 664,072 $ 1,142,818 $ 8,545,307 $ 1,753,664 $ 10,298,971 Delinquency. Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the date of the scheduled payment. Loan delinquency, including loans classified as nonaccrual, was as follows: As of June 30, 2023 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 2,216 $ 6,849 $ 3,285 $ 12,350 $ 3,420,812 $ 3,433,162 $ 0 Lease financing 4,751 2,840 1,453 9,044 351,757 360,801 693 Construction real estate 0 0 0 0 536,464 536,464 0 Commercial real estate-investor 11 0 6,524 6,535 3,092,301 3,098,836 0 Commercial real estate-owner 197 24 5,258 5,479 944,145 949,624 0 Residential real estate 4,389 2,111 2,049 8,549 1,212,935 1,221,484 0 Home equity 1,715 1,152 1,768 4,635 724,076 728,711 0 Installment 746 536 340 1,622 163,594 165,216 0 Credit card 316 206 182 704 55,207 55,911 180 Total $ 14,341 $ 13,718 $ 20,859 $ 48,918 $ 10,501,291 $ 10,550,209 $ 873 As of December 31, 2022 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 5,375 $ 72 $ 501 $ 5,948 $ 3,404,324 $ 3,410,272 $ 0 Lease financing 5,212 1,052 843 7,107 229,017 236,124 742 Construction real estate 0 0 0 0 512,050 512,050 0 Commercial real estate-investor 0 0 0 0 3,094,064 3,094,064 0 Commercial real estate-owner 26 5,216 44 5,286 953,409 958,695 0 Residential real estate 4,254 2,074 3,260 9,588 1,082,677 1,092,265 0 Home equity 1,725 729 1,209 3,663 730,128 733,791 0 Installment 874 490 414 1,778 208,117 209,895 0 Credit card 261 150 116 527 51,288 51,815 115 Total $ 17,727 $ 9,783 $ 6,387 $ 33,897 $ 10,265,074 $ 10,298,971 $ 857 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 past due, and the Bank expects repayment of the remaining contractual principal and interest. Financial Difficulty Modifications. Effective January 1, 2023, First Financial prospectively adopted ASU 2022-02 which eliminated the accounting for TDRs while establishing a new standard for the treatment of modifications made to borrowers experiencing financial difficulties, defined by First Financial as FDMs. As such, effective with the adoption of the standard, the Company prospectively will not include FDMs in the calculation of nonperforming loans, nonperforming assets or classified assets. Prior period data, which included TDRs, has not been adjusted. FDM might result when a borrower is in financial distress, and may be in the form of principal forgiveness, an interest rate reduction, a term extension or an other-than-insignificant payment delay. In some cases, the Company might provide multiple types of modifications for a single loan. One type of modification, such as delay, may be granted initially, however, if the borrower continues to experience financial difficulty, another modification, such as term extension and/or interest rate reduction might be granted. Loans included in the "combination" column in the table that follows have more than one modification made to the same loan within the current reporting period. Additionally, modifications with a term extension or interest rate reduction are intended to reduce the borrower’s monthly payment, while modifications with a payment delay, which typically allow borrowers to make monthly payments, interest only payments for a period of time, are structured to cure the payment defaults by making delinquent payments due at maturity. Payment deferrals may be up to one year and have minimal financial impact since the deferred payments are paid at maturity. The following table provides the amortized cost basis of FDM as of June 30, 2023 by class of loan and type of modification: June 30, 2023 (Dollars in thousands) Principal forgiveness Payment delay Term extension Interest rate reduction Combination: Term extension and interest rate reduction Total Percent of total class of loans Commercial & industrial $ 0 $ 0 $ 4,805 $ 0 $ 0 $ 4,805 0.14 % Residential real estate 0 1,028 102 0 57 1,187 0.10 % Home equity 0 0 169 0 15 184 0.03 % Total $ 0 $ 1,028 $ 5,076 $ 0 $ 72 $ 6,176 0.06 % The following table provides the financial effect of FDM as of June 30, 2023: June 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Residential real estate $ 0 2.00 % 8.3 years Home equity 0 0.31 % 22.6 years Total $ 0 1.65 % 11.2 years The Company has committed to lend no additional amounts to the borrowers who have been classified as FDM. Additionally, there was one FDM with a balance of $0.2 million that defaulted during the three and six months ended June 30, 2023. The Company closely monitors the performance of FDMs to understand the effectiveness of its modification efforts. The following table provides the performance of loans that have been modified since the January 1, 2023 adoption date of ASU 2022-02: Payment status as of June 30, 2023 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Commercial & industrial $ 4,805 $ 0 $ 0 $ 0 Residential real estate 970 0 217 0 Home equity 184 0 0 0 Total $ 5,959 $ 0 $ 217 $ 0 Nonperforming loans. Effective January 1, 2023, loans classified as nonaccrual are considered nonperforming. Prior to the adoption of ASU 2022-02, nonperforming loans included nonaccrual loans as well as TDRs. First Financial individually reviews all nonperforming loan relationships greater than $250,000 to determine if a specific reserve is required based on the borrower’s overall financial condition, resources and payment record, support from guarantors and the realizable value of any collateral. Specific reserves 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. The following table provides information on nonperforming loans: June 30, 2023 December 31, 2022 (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 $ 13,170 $ 8,338 $ 21,508 $ 6,692 $ 1,550 $ 8,242 Lease financing 4,685 148 4,833 0 178 178 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 11,876 11,876 5,216 570 5,786 Residential real estate 0 11,697 11,697 0 10,691 10,691 Home equity 0 3,239 3,239 0 3,123 3,123 Installment 0 568 568 0 603 603 Total nonaccrual loans $ 17,855 $ 35,866 $ 53,721 $ 11,908 $ 16,715 $ 28,623 (1) Nonaccrual loans include nonaccrual TDR of $10.0 million as of December 31, 2022. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,285 $ 815 $ 2,001 $ 1,588 Interest included in income Nonaccrual loans 284 268 592 558 Troubled debt restructurings 0 111 0 162 Total interest included in income 284 379 592 720 Net impact on interest income $ 1,001 $ 436 $ 1,409 $ 868 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. June 30, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 11,158 $ 0 $ 10,139 $ 0 $ 0 $ 211 $ 21,508 Lease financing 0 0 4,833 0 0 0 4,833 Commercial real estate-investor 0 6,524 0 0 13 0 6,537 Commercial real estate-owner 0 3,413 1,894 32 0 0 5,339 Residential real estate 0 0 0 0 11,697 0 11,697 Home equity 0 0 0 0 3,239 0 3,239 Installment 0 0 0 0 0 568 568 Total $ 11,158 $ 9,937 $ 16,866 $ 32 $ 14,949 $ 779 $ 53,721 December 31, 2022 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 8,205 $ 0 $ 0 $ 0 $ 0 $ 37 $ 8,242 Lease financing 0 0 178 0 0 0 178 Commercial real estate-investor 0 353 0 0 22 0 375 Commercial real estate-owner 0 3,399 1,893 119 0 0 5,411 Residential real estate 0 0 0 0 10,691 0 10,691 Home equity 0 0 0 0 3,123 0 3,123 Installment 0 0 0 0 0 603 603 Total $ 8,205 $ 3,752 $ 2,071 $ 119 $ 13,836 $ 640 $ 28,623 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. Payments are generally fixed, however, in some agreements, lease payments may be indexed to a rate or index. 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. 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) June 30, 2023 December 31, 2022 Direct financing leases Lease receivables $ 27,037 $ 35,081 Unguaranteed residual values 13,535 16,058 Sales-type leases Lease receivables 318,510 184,985 Unguaranteed residual values 1,719 0 Total net investment in direct financing and sales-type leases $ 360,801 $ 236,124 Interest income for direct financing and sales-type leases was $6.2 million and $2.6 million for the three months ended June 30, 2023 and June 30, 2022, respectively. Interest income for direct financing and sales-type leases was $11.1 million and $4.9 million for the six months ended June 30, 2023 and June 30, 2022, respectively. The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2023 $ 37,262 2024 71,228 2025 64,960 2026 61,894 2027 69,256 Thereafter 86,797 Total lease payments 391,397 Less: unearned interest income (45,850) Net lease receivables $ 345,547 OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 191 $ 72 $ 191 $ 98 Additions Commercial & industrial 0 0 0 0 Residential real estate 319 64 319 136 Total additions 319 64 319 136 Disposals Commercial & industrial 0 0 0 (98) Residential real estate (85) (72) (85) (72) Total disposals (85) (72) (85) (170) Valuation adjustment Commercial & industrial 0 0 0 0 Residential real estate (144) (42) (144) (42) Total valuation adjustment (144) (42) (144) (42) Balance at end of period $ 281 $ 22 $ 281 $ 22

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Allowance for credit losses - loans and leases. The ACL is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected. 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. Similarly, u pon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. Cumulative recovery payments credited to the ACL for any loan do not exceed the amount charged-off. Accrued interest receivable on loans and leases, which totaled $50.0 million and $47.5 million as of June 30, 2023 and December 31, 2022, 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 term 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 June baseline forecast as its R&S forecast in the quantitative model. 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, 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 June 30, 2023, the ACL increased due to slower prepayment speeds and loan growth. For the six months ended June 30, 2023, the ACL increased due to slower prepayment speeds, changes in economic forecasts, and loan growth. Changes in the allowance by loan category were as follows: Three months ended June 30, 2023 Real Estate (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 45,905 $ 3,950 $ 13,646 $ 42,020 $ 15,536 $ 13,380 $ 4,693 $ 2,461 $ 141,591 Provision for credit losses (1,537) 4,208 (1,868) 4,926 3,776 1,476 1,198 540 12,719 Gross charge-offs (2,372) (90) 0 (2,648) (20) (21) (1,515) (274) (6,940) Recoveries 631 1 0 153 113 232 90 56 1,276 Total net charge-offs (1,741) (89) 0 (2,495) 93 211 (1,425) (218) (5,664) Ending allowance for credit losses $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Three months ended June 30, 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: Balance at beginning of period $ 37,783 $ 2,093 $ 11,410 $ 51,512 $ 6,152 $ 9,676 $ 1,075 $ 4,429 $ 124,130 Provision for credit losses 1,992 124 555 (10,431) 1,201 966 428 898 (4,267) Loans charged off (773) (8) 0 (3,419) (4) (22) (361) (212) (4,799) Recoveries 177 3 0 2,194 34 360 47 6 2,821 Total net charge-offs (596) (5) 0 (1,225) 30 338 (314) (206) (1,978) Ending allowance for credit losses $ 39,179 $ 2,212 $ 11,965 $ 39,856 $ 7,383 $ 10,980 $ 1,189 $ 5,121 $ 117,885 Six months ended June 30, 2023 (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 $ 42,313 $ 3,571 $ 13,527 $ 41,106 $ 12,684 $ 12,447 $ 4,945 $ 2,384 $ 132,977 Provision for credit losses 2,676 4,599 (1,749) 3,668 6,562 2,420 2,416 771 21,363 Loans charged off (3,102) (103) 0 (2,714) (20) (112) (3,039) (491) (9,581) Recoveries 740 2 0 2,391 179 312 144 119 3,887 Total net charge-offs (2,362) (101) 0 (323) 159 200 (2,895) (372) (5,694) Ending allowance for credit losses $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Six months ended June 30, 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 (1,811) 682 91 (12,561) 1,060 755 562 1,366 (9,856) Loans charged off (3,618) (139) 0 (3,419) (26) (43) (538) (458) (8,241) Recoveries 556 36 0 2,416 124 625 68 165 3,990 Total net charge-offs (3,062) (103) 0 (1,003) 98 582 (470) (293) (4,251) Ending allowance for credit losses $ 39,179 $ 2,212 $ 11,965 $ 39,856 $ 7,383 $ 10,980 $ 1,189 $ 5,121 $ 117,885 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. First Financial determined the adequacy of this reserve based upon an evaluation of the unfunded credit facilities, which included consideration of historical commitment utilization experience, credit risk ratings and historical loss rates, consistent with the Company's ACL methodology at the time. The ACL on unfunded commitments was $18.2 million as of June 30, 2023 and $18.4 million as of December 31, 2022. Additionally, First Financial recorded a provision recapture related to the allowance on unfunded commitments of $2.0 million and $0.2 million for the three and six months ended June 30, 2023, respectively. For the three and six months ended June 30, 2022, First Financial recorded a provision for credit losses on unfunded commitments of $3.5 million and $3.3 million, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill. Assets and liabilities acquired in a business combination are recorded at their estimated fair values as of the acquisition date. The excess of the purchase price of the acquisition over the fair value of net assets acquired is recorded as goodwill. Changes in the carrying amount of goodwill for the three and six months ended June 30, 2023 and June 30, 2022 were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 1,005,738 $ 999,959 $ 1,001,507 $ 1,000,749 Goodwill resulting from business combinations 90 0 4,321 (790) Balance at end of period $ 1,005,828 $ 999,959 $ 1,005,828 $ 999,959 In the first quarter of 2023, First Financial recorded $4.2 million of goodwill related to the acquisition of the assets of Brady Ware Capital. Brady Ware Capital specializes in buy-side and sell-side consulting services for mid-sized businesses. This acquisition is consistent with First Financial's approach of adding niche financial services to core banking capabilities and further expands its broad service offerings. In May 2023, First Financial also acquired Brady Ware Corporate Finance, a broker-dealer and member of FINRA. First Financial recorded $0.1 million of goodwill in connection with the acquisition of Brady Ware Corporate Finance. The fair value measurements of Brady Ware 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 January 2024 for Brady Ware Capital. The measurement period for recording adjustments to the fair value of assets and liabilities ends in May 2024 for Brady Ware Corporate Finance. In the first quarter of 2022, First Financial recorded adjustments of $0.8 million to goodwill resulting from the acquisition of Summit Funding Group, Inc. First Financial recorded its final adjustments to goodwill related to the Summit acquisition in the fourth quarter of 2022. 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, 2022 and no impairment was indicated. As of June 30, 2023, 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 lists, mortgage servicing rights 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 4.8 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 $26.4 million and $27.6 million at June 30, 2023 and December 31, 2022, 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 and was $25.7 million and $27.5 million at June 30, 2023 and December 31, 2022, respectively. Mortgage servicing rights represent the value of servicing fees First Financial expects to receive from the servicing responsibilities it retained when selling fixed and adjustable-rate residential mortgage loans. In those sales, First Financial retained servicing responsibilities and provided certain standard representations and warranties; however, the investors have no recourse to the Company’s other assets for failure of debtors to pay when due. First Financial receives servicing fees based on a percentage of the outstanding balance. When First Financial sells mortgage loans with servicing rights retained, these servicing rights are initially recorded at fair value. First Financial has selected the “amortization method” as permissible within U.S. GAAP, whereby the servicing rights capitalized are amortized in proportion to and over the period of estimated future servicing income with respect to the underlying loan. At the end of each reporting period, the carrying value of MSRs is assessed for impairment with a comparison to fair value. MSRs are carried at the lower of their amortized cost or fair value. The amortization of MSRs is included within other noninterest income in the Consolidated Statements of Income. Amortization expense recognized on other intangible assets for the three months ended June 30, 2023 and June 30, 2022 was $3.4 million and $3.7 million, respectively, which includes MSR amortization expense of $0.8 million for each period. Amortization expense recognized on other intangible assets for the six months ended June 30, 2023 and June 30, 2022 was $6.7 million and $7.5 million, which includes MSR amortization of $1.5 million and $1.6 million, respectively. MSR amortization is included in other noninterest income on the Consolidated Statements of Income. The gross carrying amount and accumulated amortization of other intangible assets at June 30, 2023 and December 31, 2022 were as follows: (Dollars in thousands) June 30, 2023 December 31, 2022 Gross Accumulated Gross Accumulated Core deposit intangibles $ 41,750 $ (27,941) $ 41,750 $ (26,488) Customer list 69,563 (17,506) 69,563 (14,457) Other 10,960 (4,668) 14,079 (7,064) Mortgage servicing rights 22,230 (5,726) 21,347 (4,811) Total $ 144,503 $ (55,841) $ 146,739 $ (52,820)

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
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. For contracts where First Financial is a lessee, the recipient of the right to control, substantially all of those agreements are for real estate property for branches, ATM locations and office space. Substantially all of the company's leases are classified as operating leases. Under Topic 842, operating lease agreements are 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 ROU asset in Accrued interest and other assets on the Consolidated Balance Sheets and was $51.3 million and $54.3 million at June 30, 2023 and December 31, 2022, 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 $61.5 million and $64.5 million lease liability in Accrued interest and other liabilities on the Consolidated Balance Sheets at June 30, 2023 and December 31, 2022, 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. Leases with an initial term of 12 months or less are not recorded on the balance sheet and First Financial recognizes lease expense for these leases on a straight-line basis over the term of the lease. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of renewal options on operating leases is at the Company's sole discretion, and certain leases may include options to purchase the leased property. If at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. First Financial does not enter into lease agreements which contain material residual value guarantees or material restrictive covenants. Certain leases provide for increases in future minimum annual rental payments as defined in the lease agreements and leases generally also include real estate taxes and common area maintenance charges in the annual rental payments. The components of lease expense were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Operating lease cost $ 1,877 $ 1,903 $ 3,791 $ 3,802 Short-term lease cost 0 4 0 7 Variable lease cost 756 720 1,514 1,459 Total operating lease cost $ 2,633 $ 2,627 $ 5,305 $ 5,268 Future minimum commitments due under these lease agreements as of June 30, 2023 are as follows: (Dollars in thousands) Operating leases 2023 (remaining six months) $ 3,746 2024 7,268 2025 6,961 2026 6,748 2027 6,234 Thereafter 46,872 Total lease payments 77,829 Less imputed interest (16,317) Total $ 61,512 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: June 30, 2023 December 31, 2022 Operating leases Weighted-average remaining lease term 12.9 years 13.1 years Weighted-average discount rate 3.32 % 3.29 % Supplemental cash information at June 30, 2023 and 2022 related to leases was as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,953 $ 1,960 $ 3,924 $ 3,902 ROU assets obtained in exchange for lease obligations Operating leases (209) 110 292 2,111

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Jun. 30, 2023
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 $132.3 million and $91.7 million at June 30, 2023 and December 31, 2022, respectively, net of accumulated depreciation of $47.3 million and $35.0 million, respectively. The Company recorded lease income of $7.9 million and $5.6 million related to lease payments for operating leases in leasing business revenue in the Consolidated Statement of Income for the three months ended June 30, 2023 and 2022, respectively. The Company recorded lease income of $18.0 million and $10.3 million related to lease payments for operating leases in leasing business revenue in the Consolidated Statement of Income for the six months ended June 30, 2023 and 2022, respectively. Depreciation expense related to operating lease equipment was $6.7 million and $4.7 million for the three months ended June 30, 2023 and 2022, respectively. Depreciation expense related to operating lease equipment was $14.7 million and $8.6 million for the six months ended June 30, 2023 and 2022, respectively. 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 or six months ended June 30, 2023 or 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 June 30, 2023 are as follows: (Dollars in thousands) Undiscounted cash flows 2023 (remaining six months) $ 29,036 2024 32,274 2025 23,720 2026 14,513 2027 5,903 Thereafter 1,537 Total operating lease payments $ 106,983

BORROWINGS

BORROWINGS	6 Months Ended
	Jun. 30, 2023
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 both June 30, 2023 and December 31, 2022, the Bank had no securities sold under agreements to repurchase. First Financial had no federal funds purchased at June 30, 2023 or December 31, 2022, while the Company had $1.1 billion in short-term borrowings with the FHLB at both June 30, 2023 and December 31, 2022. These short-term borrowings are used to manage normal liquidity needs and support the Company's asset and liability management strategies. Additionally, at June 30, 2023 and December 31, 2022, other short-term borrowings included $166.0 million and $157.2 million, respectively, of collateral owed by counterparty banks to First Financial. First Financial also has a $40.0 million short-term credit facility with an unaffiliated bank that matures in December, 2023, which is considered a short-term borrowing. 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 both June 30, 2023 and December 31, 2022, First Financial had no outstanding balance. The credit agreement requires First Financial to comply with certain covenants including those related to asset quality and capital levels, and First Financial was in compliance with all covenants associated with this facility as of both June 30, 2023 and December 31, 2022. 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. The following is a summary of First Financial's short-term borrowings: (Dollars in thousands) June 30, 2023 December 31, 2022 FHLB short-term borrowings $ 1,050,300 $ 1,130,000 Other short-term borrowings 165,983 157,156 Total short-term borrowings $ 1,216,283 $ 1,287,156 First Financial had $340.0 million and $346.7 million of long-term debt as of June 30, 2023 and December 31, 2022 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: June 30, 2023 December 31, 2022 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 313,934 5.60 % $ 313,705 5.48 % Unamortized debt issuance costs (1,806) N/A (1,998) N/A Notes issued in conjunction with acquisition of property and equipment 25,405 4.43 % 32,492 4.44 % Capital lease liability 1,655 3.83 % 1,698 3.82 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 339,963 5.52 % $ 346,672 5.40 % 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 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 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 Sheets include $43.9 million and $43.7 million for these notes at June 30, 2023 and December 31, 2022, 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. 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, long-term borrowings included $25.4 million and $32.5 million of term notes, both with and without recourse, with an average interest rate of 4.43% and 4.44% at June 30, 2023 and December 31, 2022, respectively. These term notes were used to finance equity investments in the purchase of equipment to be leased to customers.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2023
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 following table summarizes the changes within each classification of AOCI: Three months ended June 30, 2023 Total other comprehensive income (loss) Total accumulated other (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (31,545) $ 384 $ (31,929) $ 7,033 $ (24,896) $ (295,440) $ (24,896) $ (320,336) Unrealized gain (loss) on derivatives (430) 0 (430) 99 (331) 0 (331) (331) Retirement obligation 0 (171) 171 (39) 132 (31,908) 132 (31,776) Foreign currency translation 144 0 144 0 144 (711) 144 (567) Total $ (31,831) $ 213 $ (32,044) $ 7,093 $ (24,951) $ (328,059) $ (24,951) $ (353,010) Three months ended June 30, 2022 Total other comprehensive income (loss) Total accumulated other (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (129,632) $ 0 $ (129,632) $ 28,554 $ (101,078) $ (121,363) $ (101,078) $ (222,441) Retirement obligation 0 (330) 330 (76) 254 (20,500) 254 (20,246) Foreign currency translation (27) 0 (27) 0 (27) (614) (27) (641) Total $ (129,659) $ (330) $ (129,329) $ 28,478 $ (100,851) $ (142,477) $ (100,851) $ (243,328) Six months ended June 30, 2023 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 $ 8,072 $ 903 $ 7,169 $ (1,580) $ 5,589 $ (325,925) $ 5,589 $ (320,336) Unrealized gain (loss) on derivatives (430) 0 (430) 99 (331) 0 (331) (331) Retirement obligation 0 (321) 321 (74) 247 (32,023) 247 (31,776) Foreign currency translation 148 0 148 0 148 (715) 148 (567) Total $ 7,790 $ 582 $ 7,208 $ (1,555) $ 5,653 $ (358,663) $ 5,653 $ (353,010) Six months ended June 30, 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 $ (312,111) $ (3) $ (312,108) $ 68,629 $ (243,479) $ 21,038 $ (243,479) $ (222,441) Retirement obligation 0 (655) 655 (55) 600 (20,846) 600 (20,246) Foreign currency translation (16) 0 (16) 0 (16) (625) (16) (641) Total $ (312,127) $ (658) $ (311,469) $ 68,574 $ (242,895) $ (433) $ (242,895) $ (243,328) The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and six month periods ended June 30, 2023 and 2022, respectively: Amount reclassified from Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ 384 $ 0 $ 903 $ (3) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) (1) 75 (1) 150 Other noninterest expense Recognized net actuarial loss (1) (170) (405) (320) (805) Other noninterest expense Defined benefit pension plan total (171) (330) (321) (655) Total reclassifications for the period, before tax $ 213 $ (330) $ 582 $ (658) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES First Financial maintains an overall risk management strategy that incorporates the use of derivative instruments to reduce certain risks related to interest rate, prepayment and foreign currency volatility. Additionally, First Financial holds derivative instruments for the benefit of its commercial customers and for other business purposes. The Company does not enter into unhedged speculative derivative positions. The Company’s interest rate risk management strategy involves modifying the repricing characteristics of certain financial instruments so that changes in interest rates do not adversely affect First Financial’s net interest margin and cash flows. Derivative instruments that the Company may use as part of its interest rate risk management strategy include 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. Interest rate derivatives. First Financial utilizes interest rate swaps as a means to offer commercial borrowers fixed rate funding while providing the Company with floating rate assets. At June 30, 2023, 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 $142.6 million. At December 31, 2022, the Company had interest rate derivatives with a total counterparty notional amount outstanding of $2.2 billion, spread among six counterparties, with an estimated fair value of $145.8 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 monitors derivative credit risk exposure related to problem loans through its ACL Committee. First Financial considers the market value of a derivative instrument to be part of the carrying value of the related loan for these purposes as the borrower is contractually obligated to pay First Financial this amount in the event the derivative contract is terminated. In connection with its use of derivative instruments, First Financial and its counterparties may be required to post cash collateral to offset the market position of the derivative instruments. First Financial maintains the right to offset these derivative positions with the collateral posted against them by or with the relevant counterparties. Foreign exchange contracts. First Financial may enter into foreign exchange derivative contracts for the benefit of commercial customers to hedge their exposure to foreign currency fluctuations. Similar to the hedging of interest rate risk from interest rate derivative contracts, First Financial also enters into foreign exchange contracts with major financial institutions to economically hedge a substantial portion of the exposure from client driven foreign exchange activity. These derivatives are classified as free-standing instruments with the revaluation gain or loss recorded in Foreign exchange income in the Consolidated Statements of Income. The Company has risk limits and internal controls in place to help ensure excessive risk is not being taken in providing this service to customers. These controls include an independent determination of currency volatility and credit equivalent exposure on these contracts, counterparty credit approvals and country limits performed by independent risk management. At June 30, 2023, the Company had total counterparty notional amount outstanding of $7.2 billion spread among five counterparties, with an estimated fair value of $29.5 million . At December 31, 2022, the Company had total counterparty notional amounts outstanding of $7.7 billion spread among five counterparties, with an estimated fair value of $17.3 million. In connection with its use of foreign exchange contracts, First Financial and its counterparties may be required to post cash collateral to offset the market position of the derivative instruments. First Financial maintains the right to offset these derivative positions with the collateral posted against them by or with the relevant counterparties. Cash Flow Hedges . In June 2023, First Financial entered into interest rate collars and floors, which are designated as cash flow hedges. These cash flow hedges are utilized to mitigate interest rate risk on variable-rate commercial loan pools. As of June 30, 2023, the hedges were determined to be effective during the period and are expected to remain effective during the remaining terms. Changes in fair value of cash flow hedges included in the assessment of hedge effectiveness are recorded in AOCI and reclassified from AOCI to current period earnings when the hedged item affects earnings. Reclassified gains and losses on interest rate contracts related to commercial and industrial loans are recorded within interest income in the Consolidated Statements of Income. The notional value of these transactions was $300.0 million as of June 30, 2023. The $0.3 million change in the fair value of the cash flow hedges is recorded in AOCI in the Consolidated Balance Sheet. As of June 30, 2023, the maximum length of time over which the Company is hedging its exposure to the variability in future cash flows is 60 months. The structure of the interest rate collars is such that First Financial pays the counterparty an incremental amount if the collar index exceeds the cap rate. Conversely, First Financial receives an incremental amount if the index falls below the floor rate. No payments are required if the collar index falls between the cap and floor rates. The structure of First Financial's interest rate floors is such that First Financial receives an incremental amount if the index falls below the floor strike rate. No payments are required if the index remains above the floor strike rate. The following table details the classification and amounts of interest rate derivatives, foreign exchange contracts and cash flow hedges recognized in the Consolidated Balance Sheets: June 30, 2023 December 31, 2022 Estimated fair value Estimated fair value (Dollars in thousands) Notional Gain Loss Notional Gain Loss Derivatives not designated as qualifying hedging instruments Interest rate derivatives - instruments associated with loans Matched interest rate contracts with borrowers $ 2,261,185 $ 6,988 $ (145,118) $ 2,206,351 $ 5,057 $ (147,759) Matched interest rate contracts with counterparty 2,261,185 145,118 (6,988) 2,206,351 147,759 (5,057) Foreign exchange contracts Matched foreign exchange contracts with customers 7,179,984 90,652 (61,192) 7,734,395 111,078 (93,804) Match foreign exchange contracts with counterparty 7,135,015 61,192 (90,652) 7,681,006 93,804 (111,078) Total derivatives not designated as qualifying hedging instruments 18,837,369 303,950 (303,950) 19,828,103 357,698 (357,698) Derivatives designated as qualifying hedging instruments Cash flow hedges Interest rate collars and floors on loan pools 300,000 466 (352) 0 0 0 Total derivatives designated as qualifying hedging instruments 300,000 466 (352) 0 0 0 Total $ 19,137,369 $ 304,416 $ (304,302) $ 19,828,103 $ 357,698 $ (357,698) The following table discloses the gross and net amounts of interest rate derivatives, foreign exchange contracts and cash flow hedges recognized in the Consolidated Balance Sheets: June 30, 2023 December 31, 2022 (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 Interest rate contracts (1) $ 152,106 $ (339,500) $ (187,394) $ 152,816 $ (314,048) $ (161,232) Foreign exchange contracts 151,844 (62,253) 89,591 204,882 (101,945) 102,937 Cash flow hedges 352 (466) (114) 0 0 0 Total $ 304,302 $ (402,219) $ (97,917) $ 357,698 $ (415,993) $ (58,295) (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 June 30, 2023: (Dollars in thousands) Notional Average Fair Interest rate contracts Receive fixed, matched interest rate contracts with borrower $ 2,261,185 5.1 $ (138,130) Pay fixed, matched interest rate contracts with counterparty 2,261,185 5.1 138,130 Foreign exchange contracts Foreign exchange contracts-pay USD 7,179,984 0.6 29,460 Foreign exchange contracts-receive USD 7,135,015 0.6 (29,460) Total client derivatives 18,837,369 1.6 0 Cash flow hedges Interest rate collars and floors on loan pools 300,000 4.0 114 Total cash flow hedges 300,000 4.0 114 Total $ 19,137,369 1.7 $ 114 At June 30, 2023, the derivative collateral owed by the Company to counterparty banks was $142.1 million with $23.9 million restricted within cash and due from banks on the Company's Consolidated Balance Sheets and $166.0 million recorded in short-term borrowings. Derivative collateral owed by counterparty banks to the Company at December 31, 2022 was $132.2 million with $25.0 million restricted within cash and due from banks and $157.2 million recorded in short-term borrowings. Credit derivatives. In conjunction with participating interests in commercial loans, First Financial periodically enters into risk participation agreements with counterparties whereby First Financial either assumes or sells 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 either make a payment to or receive a payment from the counterparty if the loan customer defaults on its obligation to perform under the interest rate swap contract. The total notional value of the purchased risk agreements totaled $198.7 million as of June 30, 2023 and $246.8 million as of December 31, 2022. The total notional value of the sold risk agreements totaled $117.5 million as of June 30, 2023 and $132.5 million as of December 31, 2022. The net fair value of these agreements is recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets and was insignificant at June 30, 2023 and at December 31, 2022. Mortgage derivatives. First Financial enters into IRLCs and forward commitments for the future delivery of mortgage loans to third party investors, which are considered derivatives. When borrowers secure IRLCs with First Financial and the loans are intended to be sold, First Financial will enter into forward commitments for the future delivery of the loans to third party investors in order to hedge against the effect of changes in interest rates impacting IRLCs and loans held for sale. At June 30, 2023, the notional amount of the IRLCs was $40.1 million and the notional amount of forward commitments was $37.5 million. As of December 31, 2022, the notional amount of IRLCs was $12.0 million and the notional amount of forward commitments was $15.3 million. The fair value on these agreements was $0.7 million and $4.3 million at June 30, 2023 and December 31, 2022, respectively, and was recorded in Accrued interest and other assets on the Consolidated Balance Sheets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
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 $18.2 million and $18.4 million of reserves for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets at June 30, 2023 and December 31, 2022, respectively. First Financial had commitments to extend credit, including overdraft lending lines, of $4.5 billion at June 30, 2023 and $4.4 billion at December 31, 2022. As of June 30, 2023, commitments with a fixed interest rate totaled $119.2 million while commitments with variable interest rates totaled $4.4 billion. At December 31, 2022, commitments with a fixed interest rate totaled $126.3 million while commitments with variable interest rates totaled $4.2 billion. First Financial's fixed rate commitments have interest rates ranging from 0.00% to 21.00% at both June 30, 2023 and December 31, 2022 and have maturities ranging from less than one year to 31.0 years at June 30, 2023 and maturities ranging from less than one year to 31.6 years at December 31, 2022. 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. The following table presents by type First Financial's active loan balances and related obligations to extend credit: June 30, 2023 December 31, 2022 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,849,790 $ 3,433,162 $ 1,833,977 $ 3,410,272 Lease financing 0 360,801 6,842 236,124 Construction real estate 671,536 536,464 689,015 512,050 Commercial real estate-investor 106,571 3,098,836 107,205 3,094,064 Commercial real estate-owner 32,357 949,624 48,208 958,695 Residential real estate 90,285 1,221,484 74,089 1,092,265 Home equity 943,470 728,711 903,459 733,791 Installment 27,823 165,216 16,073 209,895 Credit card 226,195 55,911 225,864 51,815 Total $ 3,948,027 $ 10,550,209 $ 3,904,732 $ 10,298,971 Letters of credit. Letters of credit are conditional commitments issued by First Financial to guarantee the performance of a client to a third party. First Financial’s letters of credit consist of performance assurances made on behalf of clients who have a contractual commitment to produce or deliver goods or services. The risk to First Financial arises from its obligation to make payment in the event of the client's contractual default to produce the contracted good or service to a third party. First Financial issued letters of credit aggregating $32.2 million and $31.5 million at June 30, 2023 and December 31, 2022, 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 $316.2 million and $379.3 million at June 30, 2023 and December 31, 2022, 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 June 30, 2023, 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) June 30, 2023 December 31, 2022 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 124,454 $ 69,848 $ 126,537 $ 70,690 HTC Equity 16,049 11,955 17,108 11,955 NMTC Equity 2,445 0 2,944 0 Renewable energy Equity 24,348 12,998 11,851 1,689 Total $ 167,296 $ 94,801 $ 158,440 $ 84,334 The following table summarizes First Financial's amortization expense and tax benefit recognized in affordable housing projects and other tax credit investments. Three months ended June 30, 2023 June 30, 2022 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 3,738 $ (3,437) $ 3,051 $ (2,835) HTC 0 (80) 0 (80) NMTC 104 (52) 104 (53) Renewable energy 0 0 0 0 Total $ 3,842 $ (3,569) $ 3,155 $ (2,968) Six months ended June 30, 2023 June 30, 2022 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 7,065 $ (6,977) $ 6,100 $ (5,794) HTC 0 (159) 0 (159) NMTC 208 (105) 208 (105) Renewable energy 0 0 0 0 Total $ 7,273 $ (7,241) $ 6,308 $ (6,058) (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. No legal settlement expenses were accrued or paid in the three or six months ended June 30, 2023 or in the three months ended June 30, 2022. However, during the six months ended June 30, 2022, legal settlement expenses of $3.3 million were paid. 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 June 30, 2023. 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 June 30, 2023 or December 31, 2022.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESFor the second quarter of 2023, the Company recorded income tax expense of $15.5 million resulting in an effective tax rate of 19.1% compared to income tax expense of $13.0 million and an effective tax rate of 20.2% for the comparable period in 2022. The decrease in the effective tax rate is primarily driven by state tax mix and the resolution of unrecognized tax benefits. For the first six months of 2023, income tax expense was $32.8 million, resulting in an effective tax rate of 19.4% compared with $22.4 million and an effective tax rate of 19.4% for the comparable period in 2022. At June 30, 2023, First Financial had no unrecognized tax benefits and at December 31, 2022, 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 related to state income tax exposures where the Company believed it was likely that, upon examination, a state may have taken a position contrary to the position taken by First Financial. A resolution regarding the Company's uncertain tax position resulted in partial recognition of the benefit in the second quarter of 2023. First Financial recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. At June 30, 2023 and December 31, 2022, 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 2019 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2019 through 2022 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2018.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	6 Months Ended
	Jun. 30, 2023
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. 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 and six months ended June 30, 2023 or the year ended December 31, 2022, and does not expect to make cash contributions to the plan through the remainder of 2023. As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Service cost $ 2,334 $ 2,334 $ 4,684 $ 4,759 Interest cost 1,072 637 2,147 1,262 Expected return on assets (2,700) (2,747) (5,400) (5,497) Amortization of prior service cost 1 (75) 1 (150) Net actuarial loss 170 405 320 805 Net periodic benefit cost (income) $ 877 $ 554 $ 1,752 $ 1,179

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2023
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. Wealth management fees. 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 wealth management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, as incurred. 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 second quarter of 2023 was $7.6 million, partially offset by $3.9 million of expenses within Noninterest income. Gross interchange income for the same period in 2022 was $7.7 million, partially offset by $3.8 million of expenses within Noninterest income. Gross interchange income for the first six months of 2023 was $14.8 million, partially offset by $7.5 million of expenses within Noninterest income. Gross interchange income for the same period in 2022 was $14.6 million, partially offset by $7.4 million of expenses within Noninterest income. 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	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per common share: Three months ended Six months ended June 30, June 30, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Numerator Net income available to common shareholders $ 65,667 $ 51,520 $ 136,070 $ 92,821 Denominator Weighted average shares outstanding for basic earnings per common share 93,924,068 93,555,131 93,828,829 93,470,005 Effect of dilutive securities Employee stock awards 1,245,280 894,686 1,236,505 887,387 Adjusted weighted average shares for diluted earnings per common share 95,169,348 94,449,817 95,065,334 94,357,392 Earnings per share available to common shareholders Basic $ 0.70 $ 0.55 $ 1.45 $ 0.99 Diluted $ 0.69 $ 0.55 $ 1.43 $ 0.98

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURESThe fair value framework as disclosed in the Fair Value Topic includes a hierarchy which focuses on prioritizing the inputs used in valuation techniques. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1), a lower priority to observable inputs other than quoted prices in active markets for identical assets and liabilities (Level 2) and the lowest priority to unobservable inputs (Level 3). When determining the fair value measurements for assets and liabilities, First Financial looks to active markets to price identical assets or liabilities whenever possible and classifies such items in Level 1. When identical assets and liabilities are not traded in active markets, First Financial looks to observable market data for similar assets and liabilities and classifies such items as Level 2. Certain assets and liabilities are not actively traded in observable markets and First Financial must use alternative techniques, based on unobservable inputs, to determine the fair value and classifies such items as Level 3. The level within the fair value hierarchy is based on the lowest level of input that is significant in the fair value measurement. The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 June 30, 2023 Financial assets Cash and short-term investments $ 702,626 $ 702,626 $ 702,626 $ 0 $ 0 Investment securities held-to-maturity 82,372 72,399 0 72,399 0 Other investments 141,892 141,892 994 131,527 9,371 Loans and leases 10,401,563 10,044,684 0 0 10,044,684 Accrued interest receivable 66,601 66,601 0 16,578 50,023 Financial liabilities Deposits 12,794,878 12,765,390 0 12,765,390 0 Short-term borrowings 1,216,283 1,216,283 1,216,283 0 0 Long-term debt 339,963 341,400 0 341,400 0 Accrued interest payable 42,088 42,088 12,049 30,039 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2022 Financial assets Cash and short-term investments $ 595,683 $ 595,683 $ 595,683 $ 0 $ 0 Investment securities held-to-maturity 84,021 76,485 0 76,485 0 Other investments 143,160 143,160 1,171 132,853 9,136 Loans and leases 10,165,994 9,916,353 0 0 9,916,353 Accrued interest receivable 63,721 63,721 0 16,233 47,488 Financial liabilities Deposits 12,701,177 12,670,747 0 12,670,747 0 Short-term borrowings 1,287,156 1,287,156 1,287,156 0 0 Long-term debt 346,672 348,041 0 348,041 0 Accrued interest payable 11,150 11,150 3,835 7,315 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 Level 2 the fair value hierarchy. 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 $13.2 million and $11.9 million at June 30, 2023 and December 31, 2022, respectively, with a valuation allowance of $6.7 million and $3.7 million at June 30, 2023 and December 31, 2022, 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 re-measured at fair value on a nonrecurring 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 June 30, 2023 Assets Investment securities available-for-sale $ 32,847 $ 3,182,425 $ 34,132 $ 3,249,404 Loans held for sale 0 15,267 0 15,267 Interest rate derivative contracts 0 152,126 0 152,126 Foreign exchange derivative contracts 0 151,844 0 151,844 Interest rate floor 0 466 0 466 Total $ 32,847 $ 3,502,128 $ 34,132 $ 3,569,107 Liabilities Interest rate derivative contracts $ 0 $ 152,154 $ 0 $ 152,154 Foreign exchange derivative contracts 0 151,844 0 151,844 Interest rate collars 0 352 0 352 Total $ 0 $ 304,350 $ 0 $ 304,350 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2022 Assets Investment securities available-for-sale $ 32,696 $ 3,341,095 $ 35,857 $ 3,409,648 Loans held for sale 0 7,918 0 7,918 Interest rate derivative contracts 0 152,846 0 152,846 Foreign exchange derivative contracts 0 204,882 0 204,882 Total $ 32,696 $ 3,706,741 $ 35,857 $ 3,775,294 Liabilities Interest rate derivative contracts $ 0 $ 153,119 $ 0 $ 153,119 Foreign exchange derivative contracts $ 0 $ 204,882 $ 0 $ 204,882 Total $ 0 $ 358,001 $ 0 $ 358,001 The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three and six months ended June 30, 2023 and June 30, 2022. Three months ended Six months ended June 30, June 30, (dollars in thousands) 2023 2022 2023 2022 Beginning balance $ 34,815 $ 37,461 $ 35,857 $ 38,181 Accretion (amortization) (29) (10) (54) (23) Increase (decrease) in fair value 31 12 43 25 Settlements (685) (667) (1,714) (1,387) Ending balance $ 34,132 $ 36,796 $ 34,132 $ 36,796 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 June 30, 2023 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 6,430 Commercial real estate 0 0 0 OREO 0 0 69 Operating leases 0 0 0 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2022 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,240 Commercial real estate 0 0 4,015 OREO 0 0 0 Operating leases 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 June 30, 2023 and December 31, 2022 was $15.3 million and $7.9 million, respectively. The aggregate unpaid principal balance of the Company’s residential mortgage loans held for sale as of June 30, 2023 and December 31, 2022 was $14.2 million and $7.5 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 $1.0 million and $0.4 million as of June 30, 2023 and December 31, 2022, respectively.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net income	$ 65,667	$ 51,520	$ 136,070	$ 92,821

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Organization, Consolidation a_2

Organization, Consolidation and Presentation of Financial Statements (Policies)	6 Months Ended
	Jun. 30, 2023
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, 2022. 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, 2022 has been derived from the audited financial statements in the Company’s 2022 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.
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 past due, and the Bank expects repayment of the remaining contractual principal and interest.
Loans and Leases Receivable, Troubled Debt Restructuring Policy	Effective January 1, 2023, First Financial prospectively adopted ASU 2022-02 which eliminated the accounting for TDRs while establishing a new standard for the treatment of modifications made to borrowers experiencing financial difficulties, defined by First Financial as FDMs. As such, effective with the adoption of the standard, the Company prospectively will not include FDMs in the calculation of nonperforming loans, nonperforming assets or classified assets. Prior period data, which included TDRs, has not been adjusted.FDM might result when a borrower is in financial distress, and may be in the form of principal forgiveness, an interest rate reduction, a term extension or an other-than-insignificant payment delay. In some cases, the Company might provide multiple types of modifications for a single loan. One type of modification, such as delay, may be granted initially, however, if the borrower continues to experience financial difficulty, another modification, such as term extension and/or interest rate reduction might be granted. Loans included in the "combination" column in the table that follows have more than one modification made to the same loan within the current reporting period. Additionally, modifications with a term extension or interest rate reduction are intended to reduce the borrower’s monthly payment, while modifications with a payment delay, which typically allow borrowers to make monthly payments, interest only payments for a period of time, are structured to cure the payment defaults by making delinquent payments due at maturity. Payment deferrals may be up to one year and have minimal financial impact since the deferred payments are paid at maturity.
Impaired Financing Receivable, Policy	Effective January 1, 2023, loans classified as nonaccrual are considered nonperforming. Prior to the adoption of ASU 2022-02, nonperforming loans included nonaccrual loans as well as TDRs.First Financial individually reviews all nonperforming loan relationships greater than $250,000 to determine if a specific reserve is required based on the borrower’s overall financial condition, resources and payment record, support from guarantors and the realizable value of any collateral. Specific reserves 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 ACL is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected. 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. Similarly, u pon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. Cumulative recovery payments credited to the ACL for any loan do not exceed the amount charged-off. Accrued interest receivable on loans and leases, which totaled $50.0 million and $47.5 million as of June 30, 2023 and December 31, 2022, 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 term 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 June baseline forecast as its R&S forecast in the quantitative model. 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, 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 June 30, 2023, the ACL increased due to slower prepayment speeds and loan growth. For the six months ended June 30, 2023, the ACL increased due to slower prepayment speeds, changes in economic forecasts, and loan growth.
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, 2022 and no impairment was indicated. As of June 30, 2023, 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. For contracts where First Financial is a lessee, the recipient of the right to control, substantially all of those agreements are for real estate property for branches, ATM locations and 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 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
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 related to state income tax exposures where the Company believed it was likely that, upon examination, a state may have taken 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 Level 2 the fair value hierarchy. 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 $13.2 million and $11.9 million at June 30, 2023 and December 31, 2022, respectively, with a valuation allowance of $6.7 million and $3.7 million at June 30, 2023 and December 31, 2022, 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 re-measured at fair value on a nonrecurring 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 either assumes or sells 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 either make a payment to or receive a payment from the counterparty if the loan customer defaults on its obligation to perform under the interest rate swap contract.
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)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Held-To-Maturity and Available-For-Sale Investment Securities	The following is a summary of HTM and AFS investment securities as of June 30, 2023: 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 $ 37,327 $ 0 $ (4,480) $ 32,847 Securities of U.S. government agencies and corporations 0 0 0 0 81,080 0 (13,213) 67,867 Mortgage-backed securities - residential 0 0 0 0 720,755 91 (95,822) 625,024 Mortgage-backed securities - commercial 34,151 0 (4,837) 29,314 639,464 0 (47,869) 591,595 Collateralized mortgage obligations 8,818 0 (947) 7,871 506,674 31 (64,521) 442,184 Obligations of state and other political subdivisions 8,153 83 (334) 7,902 827,645 1,601 (120,731) 708,515 Asset-backed securities 0 0 0 0 710,251 0 (53,080) 657,171 Other securities 31,250 0 (3,938) 27,312 136,882 0 (12,681) 124,201 Total $ 82,372 $ 83 $ (10,056) $ 72,399 $ 3,660,078 $ 1,723 $ (412,397) $ 3,249,404 The following is a summary of HTM and AFS investment securities as of December 31, 2022: 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 $ 37,312 $ 0 $ (4,616) $ 32,696 Securities of U.S. government agencies and corporations 0 0 0 0 80,382 0 (13,914) 66,468 Mortgage-backed securities - residential 0 0 0 0 747,478 47 (97,462) 650,063 Mortgage-backed securities - commercial 35,363 0 (4,114) 31,249 676,934 2 (47,374) 629,562 Collateralized mortgage obligations 9,280 0 (827) 8,453 538,970 181 (61,439) 477,712 Obligations of state and other political subdivisions 8,128 105 (201) 8,032 832,066 565 (124,168) 708,463 Asset-backed securities 0 0 0 0 772,261 39 (60,975) 711,325 Other securities 31,250 0 (2,499) 28,751 142,015 0 (8,656) 133,359 Total $ 84,021 $ 105 $ (7,641) $ 76,485 $ 3,827,418 $ 834 $ (418,604) $ 3,409,648
Summary of Investment Securities by Estimated Maturity	The following table provides a summary of investment securities by contractual maturity as of June 30, 2023, 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 $ 8,597 $ 8,498 Due after one year through five years 4,129 4,156 125,209 115,469 Due after five years through ten years 33,485 29,540 271,267 236,710 Due after ten years 1,789 1,518 677,861 572,753 Mortgage-backed securities - residential 0 0 720,755 625,024 Mortgage-backed securities - commercial 34,151 29,314 639,464 591,595 Collateralized mortgage obligations 8,818 7,871 506,674 442,184 Asset-backed securities 0 0 710,251 657,171 Total $ 82,372 $ 72,399 $ 3,660,078 $ 3,249,404
Age of Gross Unrealized Losses and Associated Fair Value by Investment Category	The following tables provide the fair value and gross unrealized losses of AFS 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: June 30, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 2,388 $ (45) $ 30,459 $ (4,435) $ 32,847 $ (4,480) Securities of U.S. Government agencies and corporations 0 0 67,867 (13,213) 67,867 (13,213) Mortgage-backed securities - residential 128,696 (5,219) 475,280 (90,603) 603,976 (95,822) Mortgage-backed securities - commercial 38,384 (1,170) 553,211 (46,699) 591,595 (47,869) Collateralized mortgage obligations 62,687 (3,421) 370,635 (61,100) 433,322 (64,521) Obligations of state and other political subdivisions 117,623 (4,769) 530,508 (115,962) 648,131 (120,731) Asset-backed securities 40,229 (826) 611,943 (52,254) 652,172 (53,080) Other securities 37,062 (1,437) 87,138 (11,244) 124,200 (12,681) Total $ 427,069 $ (16,887) $ 2,727,041 $ (395,510) $ 3,154,110 $ (412,397) December 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 2,383 $ (46) $ 30,313 $ (4,570) $ 32,696 $ (4,616) Securities of U.S. Government agencies and corporations 0 0 66,468 (13,914) 66,468 (13,914) Mortgage-backed securities - residential 195,972 (10,413) 443,415 (87,049) 639,387 (97,462) Mortgage-backed securities - commercial 440,207 (18,823) 175,530 (28,551) 615,737 (47,374) Collateralized mortgage obligations 199,138 (12,453) 269,242 (48,986) 468,380 (61,439) Obligations of state and other political subdivisions 295,913 (31,196) 368,673 (92,972) 664,586 (124,168) Asset-backed securities 250,946 (9,410) 422,090 (51,565) 673,036 (60,975) Other securities 118,262 (6,865) 9,959 (1,791) 128,221 (8,656) Total $ 1,502,821 $ (89,206) $ 1,785,690 $ (329,398) $ 3,288,511 $ (418,604) The following tables provide the fair value and gross unrealized losses of HTM 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: June 30, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 0 0 0 0 0 0 Mortgage-backed securities - commercial 0 0 29,314 (4,837) 29,314 (4,837) Collateralized mortgage obligations 0 0 7,871 (947) 7,871 (947) Obligations of state and other political subdivisions 3,926 (63) 1,518 (271) 5,444 (334) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 27,312 (3,938) 27,312 (3,938) Total $ 3,926 $ (63) $ 66,015 $ (9,993) $ 69,941 $ (10,056) December 31, 2022 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Securities of U.S. Government agencies and corporations 0 0 0 0 0 0 Mortgage-backed securities - residential 0 0 0 0 0 0 Mortgage-backed securities - commercial 17,656 (2,197) 13,593 (1,917) 31,249 (4,114) Collateralized mortgage obligations 6,317 (606) 2,136 (221) 8,453 (827) Obligations of state and other political subdivisions 5,160 (201) 0 0 5,160 (201) Asset-backed securities 0 0 0 0 0 0 Other securities 7,081 (418) 21,670 (2,081) 28,751 (2,499) Total $ 36,214 $ (3,422) $ 37,399 $ (4,219) $ 73,613 $ (7,641)

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Financial Receivable Credit Quality Indicators	The following table sets forth the Company's loan portfolio at June 30, 2023 by risk attribute and origination date as well as current period gross chargeoffs: (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial & industrial Pass $ 833,285 $ 268,639 $ 495,831 $ 319,741 $ 186,836 $ 335,945 $ 2,440,277 $ 884,609 $ 3,324,886 Special mention 10,798 1,082 1,924 3,676 3,314 1,831 22,625 19,277 41,902 Substandard 2,825 18,645 13,489 9,947 6,232 0 51,138 15,236 66,374 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 846,908 $ 288,366 $ 511,244 $ 333,364 $ 196,382 $ 337,776 $ 2,514,040 $ 919,122 $ 3,433,162 YTD Gross chargeoffs $ 0 $ 109 $ 2,001 $ 99 $ 19 $ 874 $ 3,102 $ 0 $ 3,102 Lease financing Pass $ 147,479 $ 26,870 $ 21,925 $ 10,690 $ 8,092 $ 138,416 $ 353,472 $ 0 $ 353,472 Special mention 0 1,413 0 0 1,083 0 2,496 0 2,496 Substandard 4,685 7 0 0 141 0 4,833 0 4,833 Total $ 152,164 $ 28,290 $ 21,925 $ 10,690 $ 9,316 $ 138,416 $ 360,801 $ 0 $ 360,801 YTD Gross chargeoffs $ 0 $ 0 $ 103 $ 0 $ 0 $ 0 $ 103 $ 0 $ 103 Construction real estate Pass $ 118,653 $ 111,676 $ 192,647 $ 79,544 $ 5,675 $ 9,403 $ 517,598 $ 18,866 $ 536,464 Special mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total $ 118,653 $ 111,676 $ 192,647 $ 79,544 $ 5,675 $ 9,403 $ 517,598 $ 18,866 $ 536,464 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 648,427 $ 674,753 $ 435,322 $ 279,742 $ 690,004 $ 224,645 $ 2,952,893 $ 19,801 $ 2,972,694 Special mention 8,960 45,506 16,021 17,073 53 0 87,613 241 87,854 Substandard 0 27,805 0 6,524 3,959 0 38,288 0 38,288 Doubtful 0 0 0 0 0 0 0 0 0 (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Total $ 657,387 $ 748,064 $ 451,343 $ 303,339 $ 694,016 $ 224,645 $ 3,078,794 $ 20,042 $ 3,098,836 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - owner Pass $ 169,544 $ 282,338 $ 143,543 $ 152,263 $ 94,983 $ 63,126 $ 905,797 $ 8,191 $ 913,988 Special mention 546 14,717 1,169 1,120 5,356 0 22,908 0 22,908 Substandard 0 9,864 416 840 958 0 12,078 650 12,728 Total $ 170,090 $ 306,919 $ 145,128 $ 154,223 $ 101,297 $ 63,126 $ 940,783 $ 8,841 $ 949,624 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 2,643 $ 0 $ 71 $ 2,714 $ 0 $ 2,714 Residential real estate Performing $ 345,978 $ 232,432 $ 267,097 $ 195,475 $ 105,808 $ 59,786 $ 1,206,576 $ 0 $ 1,206,576 Nonperforming 969 7,132 1,659 2,451 2,620 77 14,908 0 14,908 Total $ 346,947 $ 239,564 $ 268,756 $ 197,926 $ 108,428 $ 59,863 $ 1,221,484 $ 0 $ 1,221,484 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 1 $ 19 $ 0 $ 20 $ 0 $ 20 Home equity Performing $ 24,616 $ 27,441 $ 30,996 $ 35,778 $ 10,845 $ 11,754 $ 141,430 $ 581,946 $ 723,376 Nonperforming 54 370 192 62 0 5 683 4,652 5,335 Total $ 24,670 $ 27,811 $ 31,188 $ 35,840 $ 10,845 $ 11,759 $ 142,113 $ 586,598 $ 728,711 YTD Gross chargeoffs $ 0 $ 0 $ 7 $ 0 $ 0 $ 105 $ 112 $ 0 $ 112 Installment Performing $ 49,396 $ 4,693 $ 30,774 $ 5,355 $ 2,601 $ 12,317 $ 105,136 $ 58,340 $ 163,476 Nonperforming 648 31 654 8 11 38 1,390 350 1,740 Total $ 50,044 $ 4,724 $ 31,428 $ 5,363 $ 2,612 $ 12,355 $ 106,526 $ 58,690 $ 165,216 YTD Gross chargeoffs $ 0 $ 1,516 $ 1,394 $ 111 $ 5 $ 13 $ 3,039 $ 0 $ 3,039 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 55,731 $ 55,731 Nonperforming 0 0 0 0 0 0 0 180 180 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 55,911 $ 55,911 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 491 $ 491 The following table sets forth the Company's loan portfolio at December 31, 2022 by risk attribute and origination date: (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term Total Revolving Total Commercial & industrial Pass $ 879,836 $ 561,890 $ 348,123 $ 209,758 $ 112,282 $ 206,656 $ 2,318,545 $ 971,080 $ 3,289,625 Special mention 2,740 13,821 4,125 14,047 8,523 5,544 48,800 18,055 66,855 Substandard 2,335 5,176 11,886 8,016 3,331 13,812 44,556 9,236 53,792 Total $ 884,911 $ 580,887 $ 364,134 $ 231,821 $ 124,136 $ 226,012 $ 2,411,901 $ 998,371 $ 3,410,272 Lease financing Pass $ 167,035 $ 25,638 $ 13,705 $ 12,797 $ 9,402 $ 2,930 $ 231,507 $ 0 $ 231,507 Special mention 0 0 70 0 0 0 70 0 70 Substandard 4,363 0 0 164 11 9 4,547 0 4,547 Total $ 171,398 $ 25,638 $ 13,775 $ 12,961 $ 9,413 $ 2,939 $ 236,124 $ 0 $ 236,124 Construction real estate Pass $ 89,116 $ 276,639 $ 96,823 $ 4,902 $ 390 $ 353 $ 468,223 $ 23,266 $ 491,489 Special mention 0 14,395 0 0 6,166 0 20,561 0 20,561 Substandard 0 0 0 0 0 0 0 0 0 Total $ 89,116 $ 291,034 $ 96,823 $ 4,902 $ 6,556 $ 353 $ 488,784 $ 23,266 $ 512,050 Commercial real estate - investor Pass $ 643,174 $ 470,085 $ 301,510 $ 719,699 $ 300,772 $ 508,639 $ 2,943,879 $ 26,153 $ 2,970,032 Special mention 0 13,090 23,111 9,297 26,079 13,804 85,381 861 86,242 Substandard 0 6,950 6 4,025 17,178 9,631 37,790 0 37,790 Total $ 643,174 $ 490,125 $ 324,627 $ 733,021 $ 344,029 $ 532,074 $ 3,067,050 $ 27,014 $ 3,094,064 Commercial real estate - owner Pass $ 165,411 $ 155,041 $ 170,587 $ 101,137 $ 112,063 $ 211,377 $ 915,616 $ 11,125 $ 926,741 Special mention 0 0 0 1,479 0 14,040 15,519 0 15,519 Substandard 0 525 844 5,114 3,501 6,451 16,435 0 16,435 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 165,411 $ 155,566 $ 171,431 $ 107,730 $ 115,564 $ 231,868 $ 947,570 $ 11,125 $ 958,695 Residential real estate Performing $ 320,676 $ 274,816 $ 205,948 $ 110,745 $ 51,583 $ 114,642 $ 1,078,410 $ 0 $ 1,078,410 Nonperforming 414 1,615 1,286 2,554 1,755 6,231 13,855 0 13,855 Total $ 321,090 $ 276,431 $ 207,234 $ 113,299 $ 53,338 $ 120,873 $ 1,092,265 $ 0 $ 1,092,265 Home equity Performing $ 26,411 $ 33,414 $ 38,226 $ 11,733 $ 8,051 $ 24,985 $ 142,820 $ 585,712 $ 728,532 Nonperforming 5 136 298 78 104 430 1,051 4,208 5,259 Total $ 26,416 $ 33,550 $ 38,524 $ 11,811 $ 8,155 $ 25,415 $ 143,871 $ 589,920 $ 733,791 Installment Performing $ 100,256 $ 38,694 $ 7,244 $ 3,915 $ 2,861 $ 3,242 $ 156,212 $ 51,854 $ 208,066 Nonperforming 650 794 18 6 20 42 1,530 299 1,829 Total $ 100,906 $ 39,488 $ 7,262 $ 3,921 $ 2,881 $ 3,284 $ 157,742 $ 52,153 $ 209,895 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,287 $ 51,287 Nonperforming 0 0 0 0 0 0 0 528 528 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 51,815 $ 51,815 Grand Total $ 2,402,422 $ 1,892,719 $ 1,223,810 $ 1,219,466 $ 664,072 $ 1,142,818 $ 8,545,307 $ 1,753,664 $ 10,298,971
Loan Delinquency, including Nonaccrual Loans	Loan delinquency, including loans classified as nonaccrual, was as follows: As of June 30, 2023 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 2,216 $ 6,849 $ 3,285 $ 12,350 $ 3,420,812 $ 3,433,162 $ 0 Lease financing 4,751 2,840 1,453 9,044 351,757 360,801 693 Construction real estate 0 0 0 0 536,464 536,464 0 Commercial real estate-investor 11 0 6,524 6,535 3,092,301 3,098,836 0 Commercial real estate-owner 197 24 5,258 5,479 944,145 949,624 0 Residential real estate 4,389 2,111 2,049 8,549 1,212,935 1,221,484 0 Home equity 1,715 1,152 1,768 4,635 724,076 728,711 0 Installment 746 536 340 1,622 163,594 165,216 0 Credit card 316 206 182 704 55,207 55,911 180 Total $ 14,341 $ 13,718 $ 20,859 $ 48,918 $ 10,501,291 $ 10,550,209 $ 873 As of December 31, 2022 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 5,375 $ 72 $ 501 $ 5,948 $ 3,404,324 $ 3,410,272 $ 0 Lease financing 5,212 1,052 843 7,107 229,017 236,124 742 Construction real estate 0 0 0 0 512,050 512,050 0 Commercial real estate-investor 0 0 0 0 3,094,064 3,094,064 0 Commercial real estate-owner 26 5,216 44 5,286 953,409 958,695 0 Residential real estate 4,254 2,074 3,260 9,588 1,082,677 1,092,265 0 Home equity 1,725 729 1,209 3,663 730,128 733,791 0 Installment 874 490 414 1,778 208,117 209,895 0 Credit card 261 150 116 527 51,288 51,815 115 Total $ 17,727 $ 9,783 $ 6,387 $ 33,897 $ 10,265,074 $ 10,298,971 $ 857
Schedule of Amortized Cost Basis and Financial Effect of Loan Modifications to Borrowers Experiencing Financial Difficulty	The following table provides the amortized cost basis of FDM as of June 30, 2023 by class of loan and type of modification: June 30, 2023 (Dollars in thousands) Principal forgiveness Payment delay Term extension Interest rate reduction Combination: Term extension and interest rate reduction Total Percent of total class of loans Commercial & industrial $ 0 $ 0 $ 4,805 $ 0 $ 0 $ 4,805 0.14 % Residential real estate 0 1,028 102 0 57 1,187 0.10 % Home equity 0 0 169 0 15 184 0.03 % Total $ 0 $ 1,028 $ 5,076 $ 0 $ 72 $ 6,176 0.06 % The following table provides the financial effect of FDM as of June 30, 2023: June 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Residential real estate $ 0 2.00 % 8.3 years Home equity 0 0.31 % 22.6 years Total $ 0 1.65 % 11.2 years
Financing Modifications Modifications Payment Status	The Company closely monitors the performance of FDMs to understand the effectiveness of its modification efforts. The following table provides the performance of loans that have been modified since the January 1, 2023 adoption date of ASU 2022-02: Payment status as of June 30, 2023 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Commercial & industrial $ 4,805 $ 0 $ 0 $ 0 Residential real estate 970 0 217 0 Home equity 184 0 0 0 Total $ 5,959 $ 0 $ 217 $ 0
Financing Receivable, Nonaccrual	The following table provides information on nonperforming loans: June 30, 2023 December 31, 2022 (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 $ 13,170 $ 8,338 $ 21,508 $ 6,692 $ 1,550 $ 8,242 Lease financing 4,685 148 4,833 0 178 178 Construction real estate 0 0 0 0 0 0 Commercial real estate 0 11,876 11,876 5,216 570 5,786 Residential real estate 0 11,697 11,697 0 10,691 10,691 Home equity 0 3,239 3,239 0 3,123 3,123 Installment 0 568 568 0 603 603 Total nonaccrual loans $ 17,855 $ 35,866 $ 53,721 $ 11,908 $ 16,715 $ 28,623 (1) Nonaccrual loans include nonaccrual TDR of $10.0 million as of December 31, 2022. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Interest income effect on nonperforming loans Gross amount of interest that would have been recorded under original terms $ 1,285 $ 815 $ 2,001 $ 1,588 Interest included in income Nonaccrual loans 284 268 592 558 Troubled debt restructurings 0 111 0 162 Total interest included in income 284 379 592 720 Net impact on interest income $ 1,001 $ 436 $ 1,409 $ 868
Schedule of Collateral Dependent Loans	The following table presents the amortized cost basis of collateral dependent loans by class of loan. June 30, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 11,158 $ 0 $ 10,139 $ 0 $ 0 $ 211 $ 21,508 Lease financing 0 0 4,833 0 0 0 4,833 Commercial real estate-investor 0 6,524 0 0 13 0 6,537 Commercial real estate-owner 0 3,413 1,894 32 0 0 5,339 Residential real estate 0 0 0 0 11,697 0 11,697 Home equity 0 0 0 0 3,239 0 3,239 Installment 0 0 0 0 0 568 568 Total $ 11,158 $ 9,937 $ 16,866 $ 32 $ 14,949 $ 779 $ 53,721 December 31, 2022 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 8,205 $ 0 $ 0 $ 0 $ 0 $ 37 $ 8,242 Lease financing 0 0 178 0 0 0 178 Commercial real estate-investor 0 353 0 0 22 0 375 Commercial real estate-owner 0 3,399 1,893 119 0 0 5,411 Residential real estate 0 0 0 0 10,691 0 10,691 Home equity 0 0 0 0 3,123 0 3,123 Installment 0 0 0 0 0 603 603 Total $ 8,205 $ 3,752 $ 2,071 $ 119 $ 13,836 $ 640 $ 28,623
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) June 30, 2023 December 31, 2022 Direct financing leases Lease receivables $ 27,037 $ 35,081 Unguaranteed residual values 13,535 16,058 Sales-type leases Lease receivables 318,510 184,985 Unguaranteed residual values 1,719 0 Total net investment in direct financing and sales-type leases $ 360,801 $ 236,124
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 2023 $ 37,262 2024 71,228 2025 64,960 2026 61,894 2027 69,256 Thereafter 86,797 Total lease payments 391,397 Less: unearned interest income (45,850) Net lease receivables $ 345,547
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 191 $ 72 $ 191 $ 98 Additions Commercial & industrial 0 0 0 0 Residential real estate 319 64 319 136 Total additions 319 64 319 136 Disposals Commercial & industrial 0 0 0 (98) Residential real estate (85) (72) (85) (72) Total disposals (85) (72) (85) (170) Valuation adjustment Commercial & industrial 0 0 0 0 Residential real estate (144) (42) (144) (42) Total valuation adjustment (144) (42) (144) (42) Balance at end of period $ 281 $ 22 $ 281 $ 22

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended June 30, 2023 Real Estate (Dollars in thousands) Commercial & industrial Lease financing Construction real estate Commercial real estate Residential real estate Home Equity Installment Credit card Total Allowance for credit losses: Balance at beginning of period $ 45,905 $ 3,950 $ 13,646 $ 42,020 $ 15,536 $ 13,380 $ 4,693 $ 2,461 $ 141,591 Provision for credit losses (1,537) 4,208 (1,868) 4,926 3,776 1,476 1,198 540 12,719 Gross charge-offs (2,372) (90) 0 (2,648) (20) (21) (1,515) (274) (6,940) Recoveries 631 1 0 153 113 232 90 56 1,276 Total net charge-offs (1,741) (89) 0 (2,495) 93 211 (1,425) (218) (5,664) Ending allowance for credit losses $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Three months ended June 30, 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: Balance at beginning of period $ 37,783 $ 2,093 $ 11,410 $ 51,512 $ 6,152 $ 9,676 $ 1,075 $ 4,429 $ 124,130 Provision for credit losses 1,992 124 555 (10,431) 1,201 966 428 898 (4,267) Loans charged off (773) (8) 0 (3,419) (4) (22) (361) (212) (4,799) Recoveries 177 3 0 2,194 34 360 47 6 2,821 Total net charge-offs (596) (5) 0 (1,225) 30 338 (314) (206) (1,978) Ending allowance for credit losses $ 39,179 $ 2,212 $ 11,965 $ 39,856 $ 7,383 $ 10,980 $ 1,189 $ 5,121 $ 117,885 Six months ended June 30, 2023 (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 $ 42,313 $ 3,571 $ 13,527 $ 41,106 $ 12,684 $ 12,447 $ 4,945 $ 2,384 $ 132,977 Provision for credit losses 2,676 4,599 (1,749) 3,668 6,562 2,420 2,416 771 21,363 Loans charged off (3,102) (103) 0 (2,714) (20) (112) (3,039) (491) (9,581) Recoveries 740 2 0 2,391 179 312 144 119 3,887 Total net charge-offs (2,362) (101) 0 (323) 159 200 (2,895) (372) (5,694) Ending allowance for credit losses $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Six months ended June 30, 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 (1,811) 682 91 (12,561) 1,060 755 562 1,366 (9,856) Loans charged off (3,618) (139) 0 (3,419) (26) (43) (538) (458) (8,241) Recoveries 556 36 0 2,416 124 625 68 165 3,990 Total net charge-offs (3,062) (103) 0 (1,003) 98 582 (470) (293) (4,251) Ending allowance for credit losses $ 39,179 $ 2,212 $ 11,965 $ 39,856 $ 7,383 $ 10,980 $ 1,189 $ 5,121 $ 117,885

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the three and six months ended June 30, 2023 and June 30, 2022 were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 1,005,738 $ 999,959 $ 1,001,507 $ 1,000,749 Goodwill resulting from business combinations 90 0 4,321 (790) Balance at end of period $ 1,005,828 $ 999,959 $ 1,005,828 $ 999,959
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) June 30, 2023 December 31, 2022 Gross Accumulated Gross Accumulated Core deposit intangibles $ 41,750 $ (27,941) $ 41,750 $ (26,488) Customer list 69,563 (17,506) 69,563 (14,457) Other 10,960 (4,668) 14,079 (7,064) Mortgage servicing rights 22,230 (5,726) 21,347 (4,811) Total $ 144,503 $ (55,841) $ 146,739 $ (52,820)

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Operating lease cost $ 1,877 $ 1,903 $ 3,791 $ 3,802 Short-term lease cost 0 4 0 7 Variable lease cost 756 720 1,514 1,459 Total operating lease cost $ 2,633 $ 2,627 $ 5,305 $ 5,268
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of June 30, 2023 are as follows: (Dollars in thousands) Operating leases 2023 (remaining six months) $ 3,746 2024 7,268 2025 6,961 2026 6,748 2027 6,234 Thereafter 46,872 Total lease payments 77,829 Less imputed interest (16,317) Total $ 61,512
Schedule of supplemental balance sheet information related to leases. [Table Text Block]	The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: June 30, 2023 December 31, 2022 Operating leases Weighted-average remaining lease term 12.9 years 13.1 years Weighted-average discount rate 3.32 % 3.29 %
Schedule of supplemental cash flow information related to leases [Table Text Block]	Supplemental cash information at June 30, 2023 and 2022 related to leases was as follows: Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,953 $ 1,960 $ 3,924 $ 3,902 ROU assets obtained in exchange for lease obligations Operating leases (209) 110 292 2,111

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Operating Leases Maturity (Table Text Block)	The future lease payments receivable from operating leases as of June 30, 2023 are as follows: (Dollars in thousands) Undiscounted cash flows 2023 (remaining six months) $ 29,036 2024 32,274 2025 23,720 2026 14,513 2027 5,903 Thereafter 1,537 Total operating lease payments $ 106,983

BORROWINGS (Tables)

BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Short-term Debt	The following is a summary of First Financial's short-term borrowings: (Dollars in thousands) June 30, 2023 December 31, 2022 FHLB short-term borrowings $ 1,050,300 $ 1,130,000 Other short-term borrowings 165,983 157,156 Total short-term borrowings $ 1,216,283 $ 1,287,156
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: June 30, 2023 December 31, 2022 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 313,934 5.60 % $ 313,705 5.48 % Unamortized debt issuance costs (1,806) N/A (1,998) N/A Notes issued in conjunction with acquisition of property and equipment 25,405 4.43 % 32,492 4.44 % Capital lease liability 1,655 3.83 % 1,698 3.82 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 339,963 5.52 % $ 346,672 5.40 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss)	The following table summarizes the changes within each classification of AOCI: Three months ended June 30, 2023 Total other comprehensive income (loss) Total accumulated other (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (31,545) $ 384 $ (31,929) $ 7,033 $ (24,896) $ (295,440) $ (24,896) $ (320,336) Unrealized gain (loss) on derivatives (430) 0 (430) 99 (331) 0 (331) (331) Retirement obligation 0 (171) 171 (39) 132 (31,908) 132 (31,776) Foreign currency translation 144 0 144 0 144 (711) 144 (567) Total $ (31,831) $ 213 $ (32,044) $ 7,093 $ (24,951) $ (328,059) $ (24,951) $ (353,010) Three months ended June 30, 2022 Total other comprehensive income (loss) Total accumulated other (Dollars in thousands) Prior to Reclass Pre-tax Tax effect Net of tax Beginning balance Net activity Ending balance Unrealized gain (loss) on debt securities $ (129,632) $ 0 $ (129,632) $ 28,554 $ (101,078) $ (121,363) $ (101,078) $ (222,441) Retirement obligation 0 (330) 330 (76) 254 (20,500) 254 (20,246) Foreign currency translation (27) 0 (27) 0 (27) (614) (27) (641) Total $ (129,659) $ (330) $ (129,329) $ 28,478 $ (100,851) $ (142,477) $ (100,851) $ (243,328) Six months ended June 30, 2023 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 $ 8,072 $ 903 $ 7,169 $ (1,580) $ 5,589 $ (325,925) $ 5,589 $ (320,336) Unrealized gain (loss) on derivatives (430) 0 (430) 99 (331) 0 (331) (331) Retirement obligation 0 (321) 321 (74) 247 (32,023) 247 (31,776) Foreign currency translation 148 0 148 0 148 (715) 148 (567) Total $ 7,790 $ 582 $ 7,208 $ (1,555) $ 5,653 $ (358,663) $ 5,653 $ (353,010) Six months ended June 30, 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 $ (312,111) $ (3) $ (312,108) $ 68,629 $ (243,479) $ 21,038 $ (243,479) $ (222,441) Retirement obligation 0 (655) 655 (55) 600 (20,846) 600 (20,246) Foreign currency translation (16) 0 (16) 0 (16) (625) (16) (641) Total $ (312,127) $ (658) $ (311,469) $ 68,574 $ (242,895) $ (433) $ (242,895) $ (243,328)
Other Accumulated Comprehensive income reclassified from AOCI	The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and six month periods ended June 30, 2023 and 2022, respectively: Amount reclassified from Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Affected Line Item in the Consolidated Statements of Income Realized gain (loss) on securities available-for-sale $ 384 $ 0 $ 903 $ (3) Net gain (loss) on sales of investments securities Defined benefit pension plan Amortization of prior service cost (1) (1) 75 (1) 150 Other noninterest expense Recognized net actuarial loss (1) (170) (405) (320) (805) Other noninterest expense Defined benefit pension plan total (171) (330) (321) (655) Total reclassifications for the period, before tax $ 213 $ (330) $ 582 $ (658) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Derivative Financial Instruments and Balances	The following table details the classification and amounts of interest rate derivatives, foreign exchange contracts and cash flow hedges recognized in the Consolidated Balance Sheets: June 30, 2023 December 31, 2022 Estimated fair value Estimated fair value (Dollars in thousands) Notional Gain Loss Notional Gain Loss Derivatives not designated as qualifying hedging instruments Interest rate derivatives - instruments associated with loans Matched interest rate contracts with borrowers $ 2,261,185 $ 6,988 $ (145,118) $ 2,206,351 $ 5,057 $ (147,759) Matched interest rate contracts with counterparty 2,261,185 145,118 (6,988) 2,206,351 147,759 (5,057) Foreign exchange contracts Matched foreign exchange contracts with customers 7,179,984 90,652 (61,192) 7,734,395 111,078 (93,804) Match foreign exchange contracts with counterparty 7,135,015 61,192 (90,652) 7,681,006 93,804 (111,078) Total derivatives not designated as qualifying hedging instruments 18,837,369 303,950 (303,950) 19,828,103 357,698 (357,698) Derivatives designated as qualifying hedging instruments Cash flow hedges Interest rate collars and floors on loan pools 300,000 466 (352) 0 0 0 Total derivatives designated as qualifying hedging instruments 300,000 466 (352) 0 0 0 Total $ 19,137,369 $ 304,416 $ (304,302) $ 19,828,103 $ 357,698 $ (357,698)
Disclosure by Type of Financial Instrument	The following table discloses the gross and net amounts of interest rate derivatives, foreign exchange contracts and cash flow hedges recognized in the Consolidated Balance Sheets: June 30, 2023 December 31, 2022 (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 Interest rate contracts (1) $ 152,106 $ (339,500) $ (187,394) $ 152,816 $ (314,048) $ (161,232) Foreign exchange contracts 151,844 (62,253) 89,591 204,882 (101,945) 102,937 Cash flow hedges 352 (466) (114) 0 0 0 Total $ 304,302 $ (402,219) $ (97,917) $ 357,698 $ (415,993) $ (58,295) (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 June 30, 2023: (Dollars in thousands) Notional Average Fair Interest rate contracts Receive fixed, matched interest rate contracts with borrower $ 2,261,185 5.1 $ (138,130) Pay fixed, matched interest rate contracts with counterparty 2,261,185 5.1 138,130 Foreign exchange contracts Foreign exchange contracts-pay USD 7,179,984 0.6 29,460 Foreign exchange contracts-receive USD 7,135,015 0.6 (29,460) Total client derivatives 18,837,369 1.6 0 Cash flow hedges Interest rate collars and floors on loan pools 300,000 4.0 114 Total cash flow hedges 300,000 4.0 114 Total $ 19,137,369 1.7 $ 114

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2023
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: June 30, 2023 December 31, 2022 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,849,790 $ 3,433,162 $ 1,833,977 $ 3,410,272 Lease financing 0 360,801 6,842 236,124 Construction real estate 671,536 536,464 689,015 512,050 Commercial real estate-investor 106,571 3,098,836 107,205 3,094,064 Commercial real estate-owner 32,357 949,624 48,208 958,695 Residential real estate 90,285 1,221,484 74,089 1,092,265 Home equity 943,470 728,711 903,459 733,791 Installment 27,823 165,216 16,073 209,895 Credit card 226,195 55,911 225,864 51,815 Total $ 3,948,027 $ 10,550,209 $ 3,904,732 $ 10,298,971
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) June 30, 2023 December 31, 2022 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 124,454 $ 69,848 $ 126,537 $ 70,690 HTC Equity 16,049 11,955 17,108 11,955 NMTC Equity 2,445 0 2,944 0 Renewable energy Equity 24,348 12,998 11,851 1,689 Total $ 167,296 $ 94,801 $ 158,440 $ 84,334 The following table summarizes First Financial's amortization expense and tax benefit recognized in affordable housing projects and other tax credit investments. Three months ended June 30, 2023 June 30, 2022 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 3,738 $ (3,437) $ 3,051 $ (2,835) HTC 0 (80) 0 (80) NMTC 104 (52) 104 (53) Renewable energy 0 0 0 0 Total $ 3,842 $ (3,569) $ 3,155 $ (2,968) Six months ended June 30, 2023 June 30, 2022 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC $ 7,065 $ (6,977) $ 6,100 $ (5,794) HTC 0 (159) 0 (159) NMTC 208 (105) 208 (105) Renewable energy 0 0 0 0 Total $ 7,273 $ (7,241) $ 6,308 $ (6,058) (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)	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income	As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan. Three months ended Six months ended June 30, June 30, (Dollars in thousands) 2023 2022 2023 2022 Service cost $ 2,334 $ 2,334 $ 4,684 $ 4,759 Interest cost 1,072 637 2,147 1,262 Expected return on assets (2,700) (2,747) (5,400) (5,497) Amortization of prior service cost 1 (75) 1 (150) Net actuarial loss 170 405 320 805 Net periodic benefit cost (income) $ 877 $ 554 $ 1,752 $ 1,179

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per common share: Three months ended Six months ended June 30, June 30, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Numerator Net income available to common shareholders $ 65,667 $ 51,520 $ 136,070 $ 92,821 Denominator Weighted average shares outstanding for basic earnings per common share 93,924,068 93,555,131 93,828,829 93,470,005 Effect of dilutive securities Employee stock awards 1,245,280 894,686 1,236,505 887,387 Adjusted weighted average shares for diluted earnings per common share 95,169,348 94,449,817 95,065,334 94,357,392 Earnings per share available to common shareholders Basic $ 0.70 $ 0.55 $ 1.45 $ 0.99 Diluted $ 0.69 $ 0.55 $ 1.43 $ 0.98

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 June 30, 2023 Financial assets Cash and short-term investments $ 702,626 $ 702,626 $ 702,626 $ 0 $ 0 Investment securities held-to-maturity 82,372 72,399 0 72,399 0 Other investments 141,892 141,892 994 131,527 9,371 Loans and leases 10,401,563 10,044,684 0 0 10,044,684 Accrued interest receivable 66,601 66,601 0 16,578 50,023 Financial liabilities Deposits 12,794,878 12,765,390 0 12,765,390 0 Short-term borrowings 1,216,283 1,216,283 1,216,283 0 0 Long-term debt 339,963 341,400 0 341,400 0 Accrued interest payable 42,088 42,088 12,049 30,039 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2022 Financial assets Cash and short-term investments $ 595,683 $ 595,683 $ 595,683 $ 0 $ 0 Investment securities held-to-maturity 84,021 76,485 0 76,485 0 Other investments 143,160 143,160 1,171 132,853 9,136 Loans and leases 10,165,994 9,916,353 0 0 9,916,353 Accrued interest receivable 63,721 63,721 0 16,233 47,488 Financial liabilities Deposits 12,701,177 12,670,747 0 12,670,747 0 Short-term borrowings 1,287,156 1,287,156 1,287,156 0 0 Long-term debt 346,672 348,041 0 348,041 0 Accrued interest payable 11,150 11,150 3,835 7,315 0
Summary of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The financial assets and liabilities measured at fair value on a recurring basis in the consolidated financial statements were as follows: Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities June 30, 2023 Assets Investment securities available-for-sale $ 32,847 $ 3,182,425 $ 34,132 $ 3,249,404 Loans held for sale 0 15,267 0 15,267 Interest rate derivative contracts 0 152,126 0 152,126 Foreign exchange derivative contracts 0 151,844 0 151,844 Interest rate floor 0 466 0 466 Total $ 32,847 $ 3,502,128 $ 34,132 $ 3,569,107 Liabilities Interest rate derivative contracts $ 0 $ 152,154 $ 0 $ 152,154 Foreign exchange derivative contracts 0 151,844 0 151,844 Interest rate collars 0 352 0 352 Total $ 0 $ 304,350 $ 0 $ 304,350 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2022 Assets Investment securities available-for-sale $ 32,696 $ 3,341,095 $ 35,857 $ 3,409,648 Loans held for sale 0 7,918 0 7,918 Interest rate derivative contracts 0 152,846 0 152,846 Foreign exchange derivative contracts 0 204,882 0 204,882 Total $ 32,696 $ 3,706,741 $ 35,857 $ 3,775,294 Liabilities Interest rate derivative contracts $ 0 $ 153,119 $ 0 $ 153,119 Foreign exchange derivative contracts $ 0 $ 204,882 $ 0 $ 204,882 Total $ 0 $ 358,001 $ 0 $ 358,001
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three and six months ended June 30, 2023 and June 30, 2022. Three months ended Six months ended June 30, June 30, (dollars in thousands) 2023 2022 2023 2022 Beginning balance $ 34,815 $ 37,461 $ 35,857 $ 38,181 Accretion (amortization) (29) (10) (54) (23) Increase (decrease) in fair value 31 12 43 25 Settlements (685) (667) (1,714) (1,387) Ending balance $ 34,132 $ 36,796 $ 34,132 $ 36,796
Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis	The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 June 30, 2023 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 6,430 Commercial real estate 0 0 0 OREO 0 0 69 Operating leases 0 0 0 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2022 Assets Collateral dependent loans Commercial $ 0 $ 0 $ 4,240 Commercial real estate 0 0 4,015 OREO 0 0 0 Operating leases 0 0 0

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Gain (Loss) on Securities [Line Items]
Proceeds from Sale of Debt Securities, Available-for-sale	$ 0	$ 4,750	$ 5,003
Debt Securities, Available-for-sale, Realized Gain		0
Available-for-sale Securities, Gross Realized Losses	400	400
Debt Securities, Held-to-maturity, Allowance for Credit Loss	$ 0	$ 0		$ 0
NumberOfSecuritiesInSecurityPortfolio	1,061	1,061		1,251
NumberOfSecuritiesInUnrealizedLossPosition	866	866		891
Debt Securities, Held-to-maturity, Nonaccrual	$ 0	$ 0		$ 0

INVESTMENTS - Summary of Held-T

INVESTMENTS - Summary of Held-To-Maturity and Available-For-Sale Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Investment Holdings [Line Items]
Total	$ 82,372	$ 84,021
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	83	105
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(10,056)	(7,641)
Held-to-Maturity Market Value	72,399	76,485
Total	3,660,078	3,827,418
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1,723	834
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(412,397)	(418,604)
Investment securities available-for-sale	3,249,404	3,409,648
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	37,327	37,312
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(4,480)	(4,616)
Investment securities available-for-sale	32,847	32,696
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	81,080	80,382
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(13,213)	(13,914)
Investment securities available-for-sale	67,867	66,468
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	720,755	747,478
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	91	47
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(95,822)	(97,462)
Investment securities available-for-sale	625,024	650,063
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	34,151	35,363
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(4,837)	(4,114)
Held-to-Maturity Market Value	29,314	31,249
Total	639,464	676,934
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	2
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(47,869)	(47,374)
Investment securities available-for-sale	591,595	629,562
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	8,818	9,280
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(947)	(827)
Held-to-Maturity Market Value	7,871	8,453
Total	506,674	538,970
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	31	181
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(64,521)	(61,439)
Investment securities available-for-sale	442,184	477,712
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	8,153	8,128
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	83	105
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(334)	(201)
Held-to-Maturity Market Value	7,902	8,032
Total	827,645	832,066
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1,601	565
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(120,731)	(124,168)
Investment securities available-for-sale	708,515	708,463
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	710,251	772,261
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	39
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(53,080)	(60,975)
Investment securities available-for-sale	657,171	711,325
Other securities
Investment Holdings [Line Items]
Total	31,250	31,250
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(3,938)	(2,499)
Held-to-Maturity Market Value	27,312	28,751
Total	136,882	142,015
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(12,681)	(8,656)
Investment securities available-for-sale	$ 124,201	$ 133,359

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Held-to-Maturity Amortized Cost
Amortized Cost	$ 82,372	$ 84,021
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	72,399	76,485
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	3,660,078	3,827,418
Available-for-Sale Market Value
Investment securities available-for-sale	3,249,404	3,409,648
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	8,597
Available-for-Sale Market Value
Investment securities available-for-sale	8,498
After One Year Through Five Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	4,129
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	4,156
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	125,209
Available-for-Sale Market Value
Investment securities available-for-sale	115,469
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	33,485
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	29,540
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	271,267
Available-for-Sale Market Value
Investment securities available-for-sale	236,710
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	1,789
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	1,518
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	677,861
Available-for-Sale Market Value
Investment securities available-for-sale	572,753
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	720,755	747,478
Available-for-Sale Market Value
Investment securities available-for-sale	625,024	650,063
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	34,151	35,363
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	29,314	31,249
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	639,464	676,934
Available-for-Sale Market Value
Investment securities available-for-sale	591,595	629,562
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	8,818	9,280
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	7,871	8,453
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	506,674	538,970
Available-for-Sale Market Value
Investment securities available-for-sale	442,184	477,712
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	710,251	772,261
Available-for-Sale Market Value
Investment securities available-for-sale	$ 657,171	$ 711,325

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 427,069	$ 1,502,821
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	16,887	89,206
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	2,727,041	1,785,690
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	395,510	329,398
Debt Securities, Available-for-Sale, Unrealized Loss Position	3,154,110	3,288,511
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(412,397)	(418,604)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	3,926	36,214
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(63)	(3,422)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	66,015	37,399
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(9,993)	(4,219)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	69,941	73,613
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(10,056)	(7,641)
U.S. Treasuries
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	2,388	2,383
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	45	46
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	30,459	30,313
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	4,435	4,570
Debt Securities, Available-for-Sale, Unrealized Loss Position	32,847	32,696
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(4,480)	(4,616)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	0	0
Securities of U.S. government agencies and corporations
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	67,867	66,468
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	13,213	13,914
Debt Securities, Available-for-Sale, Unrealized Loss Position	67,867	66,468
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(13,213)	(13,914)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	0	0
Residential Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	128,696	195,972
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	5,219	10,413
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	475,280	443,415
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	90,603	87,049
Debt Securities, Available-for-Sale, Unrealized Loss Position	603,976	639,387
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(95,822)	(97,462)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	0	0
Commercial Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	38,384	440,207
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,170	18,823
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	553,211	175,530
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	46,699	28,551
Debt Securities, Available-for-Sale, Unrealized Loss Position	591,595	615,737
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(47,869)	(47,374)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	17,656
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(2,197)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	29,314	13,593
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(4,837)	(1,917)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	29,314	31,249
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(4,837)	(4,114)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	62,687	199,138
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	3,421	12,453
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	370,635	269,242
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	61,100	48,986
Debt Securities, Available-for-Sale, Unrealized Loss Position	433,322	468,380
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(64,521)	(61,439)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	6,317
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(606)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	7,871	2,136
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(947)	(221)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	7,871	8,453
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(947)	(827)
Obligations of state and other political subdivisions
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	117,623	295,913
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	4,769	31,196
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	530,508	368,673
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	115,962	92,972
Debt Securities, Available-for-Sale, Unrealized Loss Position	648,131	664,586
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(120,731)	(124,168)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	3,926	5,160
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(63)	(201)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	1,518	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(271)	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	5,444	5,160
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(334)	(201)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	40,229	250,946
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	826	9,410
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	611,943	422,090
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	52,254	51,565
Debt Securities, Available-for-Sale, Unrealized Loss Position	652,172	673,036
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(53,080)	(60,975)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	0	0
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	0	0
Other securities
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	37,062	118,262
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,437	6,865
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	87,138	9,959
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	11,244	1,791
Debt Securities, Available-for-Sale, Unrealized Loss Position	124,200	128,221
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(12,681)	(8,656)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	7,081
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(418)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	27,312	21,670
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(3,938)	(2,081)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	27,312	28,751
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	$ (3,938)	$ (2,499)

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($) loans	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 200,000	$ 200,000
Restructured Loans, Nonaccrual Status				$ 10,000,000
Real Estate Acquired Through Foreclosure	281,000	281,000	$ 191,000	191,000	$ 22,000	$ 72,000	$ 98,000
Loans and Leases Receivable, Net of Deferred Income	10,550,209,000	10,550,209,000		10,298,971,000
Unused Commitments to Extend Credit	3,948,027,000	$ 3,948,027,000		3,904,732,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans		1
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	21,508,000	$ 21,508,000		8,242,000
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Restructured Loans, Loan Relationships, Review Threshold Amount Minimum		250,000
Loans and Leases Receivable, Net of Deferred Income	11,697,000	11,697,000		10,691,000
Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,833,000	4,833,000		$ 178,000
Financial Difficulty Modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused Commitments to Extend Credit	$ 0	$ 0

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		$ 8,545,307
Loans and Leases Receivable, Net of Deferred Income	$ 10,550,209	10,298,971
Gross loans and leases, excluding accrued interest	10,550,209	10,298,971
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		2,402,422
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		1,892,719
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		1,223,810
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		1,219,466
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		664,072
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		1,142,818
Financing Receivable, Excluding Accrued Interest, Revolving		1,753,664
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	3,102
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	3,102
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	874
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	19
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	99
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	2,001
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	109
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	491
Financing Receivable Allowance For Credit Losses Write Offs Revolving	491
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	0
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	3,039
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	3,039
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	13
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	5
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	111
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	1,394
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	1,516
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Home Equity Loan
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	3,239	3,123
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	112
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	112
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	105
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	7
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Residential Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,697	10,691
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	20
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	20
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	19
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	1
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Commercial real estate-owner
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	2,714
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	2,714
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	71
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	2,643
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,537	375
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	0
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	0
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,833	178
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	103
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	103
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	103
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,514,040	2,411,901
Loans and Leases Receivable, Net of Deferred Income	3,433,162	3,410,272
Gross loans and leases, excluding accrued interest	3,433,162	3,410,272
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	846,908	884,911
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	288,366	580,887
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	511,244	364,134
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	333,364	231,821
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	196,382	124,136
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	337,776	226,012
Financing Receivable, Excluding Accrued Interest, Revolving	919,122	998,371
Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,440,277	2,318,545
Gross loans and leases, excluding accrued interest	3,324,886	3,289,625
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	833,285	879,836
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	268,639	561,890
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	495,831	348,123
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	319,741	209,758
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	186,836	112,282
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	335,945	206,656
Financing Receivable, Excluding Accrued Interest, Revolving	884,609	971,080
Commercial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	22,625	48,800
Gross loans and leases, excluding accrued interest	41,902	66,855
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	10,798	2,740
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,082	13,821
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	1,924	4,125
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	3,676	14,047
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	3,314	8,523
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	1,831	5,544
Financing Receivable, Excluding Accrued Interest, Revolving	19,277	18,055
Commercial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	51,138	44,556
Gross loans and leases, excluding accrued interest	66,374	53,792
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	2,825	2,335
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	18,645	5,176
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	13,489	11,886
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	9,947	8,016
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	6,232	3,331
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	13,812
Financing Receivable, Excluding Accrued Interest, Revolving	15,236	9,236
Commercial | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0
Gross loans and leases, excluding accrued interest	0
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Revolving	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	360,801	236,124
Loans and Leases Receivable, Net of Deferred Income	360,801	236,124
Gross loans and leases, excluding accrued interest	360,801	236,124
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	152,164	171,398
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,290	25,638
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	21,925	13,775
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	10,690	12,961
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	9,316	9,413
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	138,416	2,939
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	353,472	231,507
Gross loans and leases, excluding accrued interest	353,472	231,507
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	147,479	167,035
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	26,870	25,638
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	21,925	13,705
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	10,690	12,797
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	8,092	9,402
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	138,416	2,930
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,496	70
Gross loans and leases, excluding accrued interest	2,496	70
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,413	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	70
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	1,083	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,833	4,547
Gross loans and leases, excluding accrued interest	4,833	4,547
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	4,685	4,363
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	7	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	164
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	141	11
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	9
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Construction real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	517,598	488,784
Loans and Leases Receivable, Net of Deferred Income	536,464	512,050
Gross loans and leases, excluding accrued interest	536,464	512,050
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	118,653	89,116
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	111,676	291,034
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	192,647	96,823
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	79,544	4,902
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	5,675	6,556
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	9,403	353
Financing Receivable, Excluding Accrued Interest, Revolving	18,866	23,266
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	517,598	468,223
Gross loans and leases, excluding accrued interest	536,464	491,489
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	118,653	89,116
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	111,676	276,639
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	192,647	96,823
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	79,544	4,902
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	5,675	390
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	9,403	353
Financing Receivable, Excluding Accrued Interest, Revolving	18,866	23,266
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	20,561
Gross loans and leases, excluding accrued interest	0	20,561
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	14,395
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	6,166
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Construction real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Gross loans and leases, excluding accrued interest	0	0
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,078,794	3,067,050
Loans and Leases Receivable, Net of Deferred Income	3,098,836	3,094,064
Gross loans and leases, excluding accrued interest	3,098,836	3,094,064
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	657,387	643,174
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	748,064	490,125
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	451,343	324,627
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	303,339	733,021
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	694,016	344,029
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	224,645	532,074
Financing Receivable, Excluding Accrued Interest, Revolving	20,042	27,014
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,952,893	2,943,879
Gross loans and leases, excluding accrued interest	2,972,694	2,970,032
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	648,427	643,174
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	674,753	470,085
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	435,322	301,510
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	279,742	719,699
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	690,004	300,772
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	224,645	508,639
Financing Receivable, Excluding Accrued Interest, Revolving	19,801	26,153
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	87,613	85,381
Gross loans and leases, excluding accrued interest	87,854	86,242
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	8,960	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,506	13,090
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	16,021	23,111
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	17,073	9,297
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	53	26,079
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	13,804
Financing Receivable, Excluding Accrued Interest, Revolving	241	861
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	38,288	37,790
Gross loans and leases, excluding accrued interest	38,288	37,790
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	27,805	6,950
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	6
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	6,524	4,025
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	3,959	17,178
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	9,631
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Commercial real estate - investor | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0
Gross loans and leases, excluding accrued interest	0
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Excluding Accrued Interest, Revolving	0
Commercial real estate-owner
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	940,783	947,570
Loans and Leases Receivable, Net of Deferred Income	949,624	958,695
Gross loans and leases, excluding accrued interest	949,624	958,695
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	170,090	165,411
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	306,919	155,566
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	145,128	171,431
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	154,223	107,730
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	101,297	115,564
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	63,126	231,868
Financing Receivable, Excluding Accrued Interest, Revolving	8,841	11,125
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	905,797	915,616
Gross loans and leases, excluding accrued interest	913,988	926,741
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	169,544	165,411
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	282,338	155,041
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	143,543	170,587
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	152,263	101,137
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	94,983	112,063
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	63,126	211,377
Financing Receivable, Excluding Accrued Interest, Revolving	8,191	11,125
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	22,908	15,519
Gross loans and leases, excluding accrued interest	22,908	15,519
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	546	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	14,717	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	1,169	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	1,120	1,479
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	5,356	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	14,040
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Commercial real estate-owner | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	12,078	16,435
Gross loans and leases, excluding accrued interest	12,728	16,435
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	9,864	525
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	416	844
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	840	5,114
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	958	3,501
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	6,451
Financing Receivable, Excluding Accrued Interest, Revolving	650	0
Commercial real estate-owner | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		0
Gross loans and leases, excluding accrued interest		0
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		0
Financing Receivable, Excluding Accrued Interest, Revolving		0
Residential Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,221,484	1,092,265
Loans and Leases Receivable, Net of Deferred Income	1,221,484	1,092,265
Gross loans and leases, excluding accrued interest	1,221,484	1,092,265
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	346,947	321,090
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	239,564	276,431
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	268,756	207,234
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	197,926	113,299
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	108,428	53,338
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	59,863	120,873
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Residential Portfolio Segment [Member] | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,206,576	1,078,410
Gross loans and leases, excluding accrued interest	1,206,576	1,078,410
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	345,978	320,676
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	232,432	274,816
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	267,097	205,948
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	195,475	110,745
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	105,808	51,583
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	59,786	114,642
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Residential Portfolio Segment [Member] | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	14,908	13,855
Gross loans and leases, excluding accrued interest	14,908	13,855
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	969	414
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,132	1,615
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	1,659	1,286
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	2,451	2,554
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	2,620	1,755
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	77	6,231
Financing Receivable, Excluding Accrued Interest, Revolving	0	0
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	142,113	143,871
Loans and Leases Receivable, Net of Deferred Income	728,711	733,791
Gross loans and leases, excluding accrued interest	728,711	733,791
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	24,670	26,416
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	27,811	33,550
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	31,188	38,524
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	35,840	11,811
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	10,845	8,155
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	11,759	25,415
Financing Receivable, Excluding Accrued Interest, Revolving	586,598	589,920
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	141,430	142,820
Gross loans and leases, excluding accrued interest	723,376	728,532
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	24,616	26,411
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	27,441	33,414
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	30,996	38,226
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	35,778	11,733
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	10,845	8,051
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	11,754	24,985
Financing Receivable, Excluding Accrued Interest, Revolving	581,946	585,712
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	683	1,051
Gross loans and leases, excluding accrued interest	5,335	5,259
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	54	5
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	370	136
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	192	298
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	62	78
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	104
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	5	430
Financing Receivable, Excluding Accrued Interest, Revolving	4,652	4,208
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	106,526	157,742
Loans and Leases Receivable, Net of Deferred Income	165,216	209,895
Gross loans and leases, excluding accrued interest	165,216	209,895
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	50,044	100,906
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,724	39,488
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	31,428	7,262
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	5,363	3,921
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	2,612	2,881
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	12,355	3,284
Financing Receivable, Excluding Accrued Interest, Revolving	58,690	52,153
Installment | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	105,136	156,212
Gross loans and leases, excluding accrued interest	163,476	208,066
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	49,396	100,256
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,693	38,694
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	30,774	7,244
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	5,355	3,915
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	2,601	2,861
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	12,317	3,242
Financing Receivable, Excluding Accrued Interest, Revolving	58,340	51,854
Installment | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,390	1,530
Gross loans and leases, excluding accrued interest	1,740	1,829
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	648	650
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	31	794
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	654	18
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	8	6
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	11	20
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	38	42
Financing Receivable, Excluding Accrued Interest, Revolving	350	299
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Loans and Leases Receivable, Net of Deferred Income	55,911	51,815
Gross loans and leases, excluding accrued interest	55,911	51,815
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	55,911	51,815
Credit card | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Gross loans and leases, excluding accrued interest	55,731	51,287
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	55,731	51,287
Credit card | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Gross loans and leases, excluding accrued interest	180	528
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year	0	0
Financing Receivable, Excluding Accrued Interest, Revolving	$ 180	$ 528

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	$ 48,918	$ 33,897
Current	10,501,291	10,265,074
Gross loans and leases, excluding accrued interest	10,550,209	10,298,971
> 90 days past due and still accruing	873	857
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	14,341	17,727
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	13,718	9,783
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	20,859	6,387
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	12,350	5,948
Current	3,420,812	3,404,324
Gross loans and leases, excluding accrued interest	3,433,162	3,410,272
> 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	2,216	5,375
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,849	72
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	3,285	501
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	9,044	7,107
Current	351,757	229,017
Gross loans and leases, excluding accrued interest	360,801	236,124
> 90 days past due and still accruing	693	742
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	4,751	5,212
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	2,840	1,052
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	1,453	843
Construction real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	0	0
Current	536,464	512,050
Gross loans and leases, excluding accrued interest	536,464	512,050
> 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
Commercial real estate - investor
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,535	0
Current	3,092,301	3,094,064
Gross loans and leases, excluding accrued interest	3,098,836	3,094,064
> 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	11	0
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	0
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	6,524	0
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	5,479	5,286
Current	944,145	953,409
Gross loans and leases, excluding accrued interest	949,624	958,695
> 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	197	26
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	24	5,216
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	5,258	44
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	8,549	9,588
Current	1,212,935	1,082,677
Gross loans and leases, excluding accrued interest	1,221,484	1,092,265
> 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	4,389	4,254
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	2,111	2,074
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	2,049	3,260
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	4,635	3,663
Current	724,076	730,128
Gross loans and leases, excluding accrued interest	728,711	733,791
> 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	1,715	1,725
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	1,152	729
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	1,768	1,209
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,622	1,778
Current	163,594	208,117
Gross loans and leases, excluding accrued interest	165,216	209,895
> 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	746	874
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	536	490
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	340	414
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	704	527
Current	55,207	51,288
Gross loans and leases, excluding accrued interest	55,911	51,815
> 90 days past due and still accruing	180	115
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	316	261
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	206	150
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	$ 182	$ 116

LOANS AND LEASES - Financial Di

LOANS AND LEASES - Financial Difficulty Modifications (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 6,176
Finance Receivable Percentage Of Class Of Loans And Leases			0.0006
Derivative liabilities	$ 304,302		$ 304,302	$ 357,698
Foreign Exchange | Fair Value, Measurements, Recurring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Derivative liabilities	151,844		151,844	204,882
Foreign Exchange | Fair Value Measurements Using Level 1 | Fair Value, Measurements, Recurring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Derivative liabilities	0		0	0
Foreign Exchange | Fair Value Measurements Using Level 2 | Fair Value, Measurements, Recurring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Derivative liabilities	151,844		151,844	204,882
Foreign Exchange | Fair Value Measurements Using Level 3 | Fair Value, Measurements, Recurring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Derivative liabilities	0		0	$ 0
Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification			0
Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 1,028
Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 5,076
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension			11.2 years
Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification		$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	1.65%		1.65%
Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification		$ 72
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 1,187
Finance Receivable Percentage Of Class Of Loans And Leases			0.0010
Residential Portfolio Segment [Member] | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification			0
Residential Portfolio Segment [Member] | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			1,028
Residential Portfolio Segment [Member] | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 102
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension			8.3 years
Residential Portfolio Segment [Member] | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	2%		2%
Residential Portfolio Segment [Member] | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 57
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 184
Finance Receivable Percentage Of Class Of Loans And Leases			0.0003
Home equity | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification			0
Home equity | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			0
Home equity | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 169
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension			22.6 years
Home equity | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0.31%		0.31%
Home equity | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 15
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 4,805
Finance Receivable Percentage Of Class Of Loans And Leases			0.0014
Commercial | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0
Commercial | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			0
Commercial | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			4,805
Commercial | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			0
Commercial | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 0

LOANS AND LEASES - Financial _2

LOANS AND LEASES - Financial Difficulty Modifications, Payment Status (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)
Financing Receivable, Past Due [Line Items]
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 200	$ 200
Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	5,959	5,959
Financial Receivables, Financial Difficulty Modifications	5,959	5,959
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	217	217
Financial Receivables, Financial Difficulty Modifications	217	217
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Residential Portfolio Segment [Member] | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	970	970
Financial Receivables, Financial Difficulty Modifications	970	970
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	217	217
Financial Receivables, Financial Difficulty Modifications	217	217
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Home equity | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	184	184
Financial Receivables, Financial Difficulty Modifications	184	184
Home equity | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Home equity | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Home equity | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Commercial | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	4,805	4,805
Financial Receivables, Financial Difficulty Modifications	4,805	4,805
Commercial | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	0	0
Commercial | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0	0
Financial Receivables, Financial Difficulty Modifications	$ 0	$ 0

LOANS AND LEASES - Nonaccrual L

LOANS AND LEASES - Nonaccrual Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	$ 17,855		$ 17,855		$ 11,908
Financing Receivable, Nonaccrual, No Allowance	35,866		35,866		16,715
Nonaccrual loans	53,721		53,721		28,623
Interest income effect
Gross amount of interest that would have been recorded under original terms	1,285	$ 815	2,001	$ 1,588
Interest included in income
Nonaccrual loans	284	268	592	558
Troubled debt restructurings	0	111	0	162
Total interest included in income	284	379	592	720
Net impact on interest income	1,001	$ 436	1,409	$ 868
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	13,170		13,170		6,692
Financing Receivable, Nonaccrual, No Allowance	8,338		8,338		1,550
Nonaccrual loans	21,508		21,508		8,242
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	4,685		4,685		0
Financing Receivable, Nonaccrual, No Allowance	148		148		178
Nonaccrual loans	4,833		4,833		178
Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0		0
Financing Receivable, Nonaccrual, No Allowance	0		0		0
Nonaccrual loans	0		0		0
Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0		5,216
Financing Receivable, Nonaccrual, No Allowance	11,876		11,876		570
Nonaccrual loans	11,876		11,876		5,786
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0		0
Financing Receivable, Nonaccrual, No Allowance	11,697		11,697		10,691
Nonaccrual loans	11,697		11,697		10,691
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0		0
Financing Receivable, Nonaccrual, No Allowance	3,239		3,239		3,123
Nonaccrual loans	3,239		3,239		3,123
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0		0
Financing Receivable, Nonaccrual, No Allowance	568		568		603
Nonaccrual loans	$ 568		$ 568		$ 603

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 10,550,209	$ 10,298,971
Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,158	8,205
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	9,937	3,752
Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	16,866	2,071
Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	32	119
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	14,949	13,836
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	779	640
Total Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	53,721	28,623
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	21,508	8,242
Commercial | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,158	8,205
Commercial | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
Commercial | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	10,139	0
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	211	37
Commercial real estate - investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,537	375
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	6,524	353
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	0	0
Commercial real estate - investor | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	13	22
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	5,339	5,411
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	3,413	3,399
Commercial Real Estate-Owner | Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	1,894	1,893
Commercial Real Estate-Owner | Land
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	32	119
Commercial Real Estate-Owner | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	0	0
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	11,697	10,691
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	11,697	10,691
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	3,239	3,123
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	3,239	3,123
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	568	603
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	568	603
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	4,833	178
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	4,833	178
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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Receivables [Abstract]
Direct Financing Lease, Lease Receivable	$ 27,037		$ 27,037		$ 35,081
Direct Financing Lease, Unguaranteed Residual Asset	13,535		13,535		16,058
Sales-type Lease, Lease Receivable	318,510		318,510		184,985
Sales-type Lease, Unguaranteed Residual Asset	1,719		1,719		0
Net Investment in Lease, before Allowance for Credit Loss, Total	360,801		360,801		$ 236,124
Sales-type and Direct Financing Leases, Interest Income	$ 6,200	$ 2,600	$ 11,100	$ 4,900

LOANS AND LEASES - Leasing Matu

LOANS AND LEASES - Leasing Maturity (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Sales-Type and Direct Financing Leases, Payment to be Received, Fiscal Year Maturity [Abstract]
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Remainder of Fiscal Year	$ 37,262
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Two	71,228
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Three	64,960
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Four	61,894
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Five	69,256
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, after Year Five	86,797
Sales-type and Direct Financing Leases, Lease Receivable	391,397
Sales-type and Direct Financing Leases, Lease Receivable, Undiscounted Excess Amount	(45,850)
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received	$ 345,547

LOANS AND LEASES - Changes in O

LOANS AND LEASES - Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 191	$ 72	$ 191	$ 98
Additions	319	64	319	136
Disposals	(85)	(72)	(85)	(170)
Other Real Estate, Period Increase (Decrease)	144	42	144	42
Balance at end of period	281	22	281	22
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	0	0	0	0
Disposals	0	0	0	(98)
Other Real Estate, Period Increase (Decrease)	0	0	0	0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	319	64	319	136
Disposals	(85)	(72)	(85)	(72)
Other Real Estate, Period Increase (Decrease)	$ 144	$ 42	$ 144	$ 42

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	$ 141,591	$ 124,130	$ 132,977	$ 131,992
Provision for Credit Losses-loans and leases	12,719	(4,267)	21,363	(9,856)
Loans charged off	(6,940)	(4,799)	(9,581)	(8,241)
Recoveries	1,276	2,821	3,887	3,990
Total net charge-offs	(5,664)	(1,978)	(5,694)	(4,251)
Balance at end of year	148,646	117,885	148,646	117,885
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	45,905	37,783	42,313	44,052
Provision for Credit Losses-loans and leases	(1,537)	1,992	2,676	(1,811)
Loans charged off	(2,372)	(773)	(3,102)	(3,618)
Recoveries	631	177	740	556
Total net charge-offs	(1,741)	(596)	(2,362)	(3,062)
Balance at end of year	42,627	39,179	42,627	39,179
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	3,950	2,093	3,571	1,633
Provision for Credit Losses-loans and leases	4,208	124	4,599	682
Loans charged off	(90)	(8)	(103)	(139)
Recoveries	1	3	2	36
Total net charge-offs	(89)	(5)	(101)	(103)
Balance at end of year	8,069	2,212	8,069	2,212
Construction real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	13,646	11,410	13,527	11,874
Provision for Credit Losses-loans and leases	(1,868)	555	(1,749)	91
Loans charged off	0	0	0	0
Recoveries	0	0	0	0
Total net charge-offs	0	0	0	0
Balance at end of year	11,778	11,965	11,778	11,965
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	42,020	51,512	41,106	53,420
Provision for Credit Losses-loans and leases	4,926	(10,431)	3,668	(12,561)
Loans charged off	(2,648)	(3,419)	(2,714)	(3,419)
Recoveries	153	2,194	2,391	2,416
Total net charge-offs	(2,495)	(1,225)	(323)	(1,003)
Balance at end of year	44,451	39,856	44,451	39,856
Residential Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	15,536	6,152	12,684	6,225
Provision for Credit Losses-loans and leases	3,776	1,201	6,562	1,060
Loans charged off	(20)	(4)	(20)	(26)
Recoveries	113	34	179	124
Total net charge-offs	93	30	159	98
Balance at end of year	19,405	7,383	19,405	7,383
Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	13,380	9,676	12,447	9,643
Provision for Credit Losses-loans and leases	1,476	966	2,420	755
Loans charged off	(21)	(22)	(112)	(43)
Recoveries	232	360	312	625
Total net charge-offs	211	338	200	582
Balance at end of year	15,067	10,980	15,067	10,980
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	4,693	1,075	4,945	1,097
Provision for Credit Losses-loans and leases	1,198	428	2,416	562
Loans charged off	(1,515)	(361)	(3,039)	(538)
Recoveries	90	47	144	68
Total net charge-offs	(1,425)	(314)	(2,895)	(470)
Balance at end of year	4,466	1,189	4,466	1,189
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	2,461	4,429	2,384	4,048
Provision for Credit Losses-loans and leases	540	898	771	1,366
Loans charged off	(274)	(212)	(491)	(458)
Recoveries	56	6	119	165
Total net charge-offs	218	206	372	293
Balance at end of year	$ 2,783	$ 5,121	$ 2,783	$ 5,121

ALLOWANCE FOR CREDIT LOSSES- Ad

ALLOWANCE FOR CREDIT LOSSES- Additional information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Receivables [Abstract]
Interest Receivable	$ 50,023		$ 50,023		$ 47,500
Reserves for unfunded commitments	18,200		18,200		$ 18,400
Provision for credit losses-unfunded commitments	$ (1,994)	$ 3,481	$ (159)	$ 3,255

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Goodwill [Roll Forward]
Balance at beginning of period	$ 1,005,738	$ 1,001,507	$ 999,959	$ 1,001,507	$ 1,000,749
Goodwill	90	4,200	0	4,321	(790)
Balance at end of period	$ 1,005,828	$ 1,005,738	$ 999,959	$ 1,005,828	$ 999,959

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 90	$ 4,200	$ 0	$ 4,321	$ (790)
Other Depreciation and Amortization	3,400		3,700	6,700	7,500
Amortization of Mortgage Servicing Rights (MSRs)	$ 800		$ 800	$ 1,500	$ 1,600
Core deposits
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method				accelerated basis
Estimated weighted average life (in years)	4 years 9 months 18 days			4 years 9 months 18 days
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	$ 26,400			$ 26,400		$ 27,600
Customer lists | Bannockburn [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 25,700			$ 25,700		$ 27,500

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 144,503	$ 146,739
Finite-Lived Intangible Assets, Accumulated Amortization	(55,841)	(52,820)
Servicing Asset	22,230	21,347
Core deposits
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	41,750	41,750
Finite-Lived Intangible Assets, Accumulated Amortization	(27,941)	(26,488)
Customer lists
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	69,563	69,563
Finite-Lived Intangible Assets, Accumulated Amortization	(17,506)	(14,457)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	10,960	14,079
Finite-Lived Intangible Assets, Accumulated Amortization	(4,668)	(7,064)
Servicing Contracts
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	$ (5,726)	$ (4,811)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 51,300	$ 54,300
Operating Lease, Liability	$ 61,512	$ 64,500

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Lease, Cost [Abstract]
Operating Lease, Cost	$ 1,877	$ 1,903	$ 3,791	$ 3,802
Short-term Lease, Cost	0	4	0	7
Variable Lease, Cost	756	720	1,514	1,459
Lease, Cost	$ 2,633	$ 2,627	$ 5,305	$ 5,268

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 3,746
Lessee, Operating Lease, Liability, to be Paid, Year One	7,268
Lessee, Operating Lease, Liability, to be Paid, Year Two	6,961
Lessee, Operating Lease, Liability, to be Paid, Year Three	6,748
Lessee, Operating Lease, Liability, to be Paid, Year Four	6,234
Lessee, Operating Lease, Liability, to be Paid, after Year Five	46,872
Lessee, Operating Lease, Liability, to be Paid	77,829
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(16,317)
Operating Lease, Liability	$ 61,512	$ 64,500

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	12 years 10 months 24 days	13 years 1 month 6 days
Operating Lease, Weighted Average Discount Rate, Percent	3.32%	3.29%

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information related to leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 1,953	$ 1,960	$ 3,924	$ 3,902
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ (209)	$ (110)	$ (292)	$ (2,111)

OPERATING LEASES - Additional i

OPERATING LEASES - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Operating leases	$ 132,272		$ 132,272		$ 91,738
Property, Plant, and Equipment, Lessor Asset under Operating Lease, Accumulated Depreciation	47,300		47,300		$ 35,000
Operating Lease, Lease Income, Lease Payments	7,900	$ 5,600	18,000	$ 10,300
Depreciation, Lessor Asset under Operating Lease	$ 6,700	$ 4,700	14,700	$ 8,600
Impairment, Lessor Asset under Operating Lease			$ 0

OPERATING LEASES - Maturity Tab

OPERATING LEASES - Maturity Table (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Leases [Abstract]
Lessor, Operating Lease, Payment to be Received, Remainder of Fiscal Year	$ 29,036
Lessor, Operating Lease, Payment to be Received, Year Two	32,274
Lessor, Operating Lease, Payment to be Received, Year Three	23,720
Lessor, Operating Lease, Payment to be Received, Year Four	14,513
Lessor, Operating Lease, Payment to be Received, Year Five	5,903
Lessor, Operating Lease, Payment to be Received, after Year Five	1,537
Lessor, Operating Lease, Payments to be Received	$ 106,983

BORROWINGS - Schedule of Short-

BORROWINGS - Schedule of Short-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Short-term Debt	$ 1,216,283	$ 1,287,156
Other Short-term Borrowings	165,983	157,156
Federal Home Loan Bank Borrowings
Short-term Debt [Line Items]
Short-term Debt	1,050,300	1,130,000
Short-term Debt
Short-term Debt [Line Items]
Short-term Debt	165,983	157,156
Other Short-term Borrowings	$ 0	$ 0

BORROWINGS - Schedule of Long-t

BORROWINGS - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amount
Subordinated debt	$ 313,934	$ 313,705
Unamortized debt issuance costs	(1,806)	(1,998)
Other Notes Payable, Noncurrent	25,405	32,492
Finance Lease, Liability	1,655	1,698
Capital loan with municipality	775	775
Total long-term debt	$ 339,963	$ 346,672
Average Rate
Debt, Weighted Average Interest Rate	5.60%	5.48%
Other Notes payable interest rate	4.43%	4.44%
Lessee, Finance Lease, Discount Rate	3.83%	3.82%
Weighted average rate on other long-term debt	0%	0%
Total long-term debt	5.52%	5.40%

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Apr. 01, 2018
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned	$ 0	$ 0
Federal Funds Purchased	0	0
FHLB short-term borrowings	1,050,300	1,130,000
Line of Credit Facility, Maximum Borrowing Capacity	40,000
Short-term Debt	1,216,283	1,287,156
Long-term Debt	339,963	346,672
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	$ 313,934	$ 313,705
Debt, Weighted Average Interest Rate	5.60%	5.48%
Weighted average rate on other long-term debt	0%	0%
Short-term Debt
Short-term Debt	$ 165,983	$ 157,156
Long-term Debt [Member]
Subordinated Borrowing, Interest Rate	5.25%
Subordinated Debt [Member]
Subordinated debt	$ 43,900	$ 43,700	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ (31,545)	$ (129,632)	$ 8,072	$ (312,111)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	(430)		(430)
Retirement obligation	0	0	0	0
Foreign currency translation	144	(27)	148	(16)
Total	(31,831)	(129,659)	7,790	(312,127)
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	384	0	903	(3)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	0		0
Retirement obligation	(171)	(330)	(321)	(655)
Foreign currency translation	0	0	0	0
Total	213	(330)	582	(658)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	(31,929)	(129,632)	7,169	(312,108)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, before Tax	(430)		(430)
Unfunded pension obligation	171	330	321	655
Foreign currency translation	144	(27)	148	(16)
Total	(32,044)	(129,329)	7,208	(311,469)
Transactions Tax-effect
Unrealized gain (loss) on investment securities	7,033	28,554	(1,580)	68,629
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	(99)		(99)
Retirement obligation	(39)	(76)	(74)	(55)
Foreign currency translation	0	0	0	0
Total	7,093	28,478	(1,555)	68,574
Transactions Net of tax
Unrealized gain (loss) on investment securities	(24,896)	(101,078)	5,589	(243,479)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	(331)	0	(331)	0
Retirement obligation	132	254	247	600
Foreign currency translation	144	(27)	148	(16)
Total	(24,951)	(100,851)	5,653	(242,895)
Balances Net of tax
Unrealized gain (loss) on investment securities	(320,336)	(222,441)	(320,336)	(222,441)	$ (295,440)	$ (325,925)	$ (121,363)	$ 21,038
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax	(331)		(331)		0	0
Retirement obligation	(31,776)	(20,246)	(31,776)	(20,246)	(31,908)	(32,023)	(20,500)	(20,846)
Foreign currency translation	(567)	(641)	(567)	(641)	(711)	(715)	(614)	(625)
Accumulated other comprehensive loss	(353,010)	(243,328)	(353,010)	(243,328)	$ (328,059)	$ (358,663)	$ (142,477)	$ (433)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ (24,951)	$ (100,851)	$ 5,653	$ (242,895)

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Realized gain (loss) on securities available-for-sale	$ 384	$ 0	$ 903	$ (3)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	(1)	75	(1)	150
Defined Benefit Plan, Amortization of Gain (Loss)	(170)	(405)	(320)	(805)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(171)	(330)	(321)	(655)
Total	$ 213	$ (330)	$ 582	$ (658)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	Jun. 30, 2023 USD ($) entity	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) entity
Derivative [Line Items]
Derivative, Notional Amount	$ 19,137,369		$ 19,828,103
Number of counterparties | entity	6		6
Derivative liabilities	$ 304,302		$ 357,698
Derivative Liability, Fair Value of Collateral, net of restricted cash	142,100		132,200
Derivative Liability, Fair Value of Collateral	166,000		157,200
Restricted Cash	23,900		25,000
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax	$ (331)	$ 0	$ 0
Foreign Exchange
Derivative [Line Items]
Number of counterparties | entity	5		5
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 198,700		$ 246,800
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	40,100		12,000
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	37,500		15,300
Credit Risk Derivative Liabilities, at Fair Value	700
Credit Risk Derivative Assets, at Fair Value			(4,300)
Derivative
Derivative [Line Items]
Derivative liabilities	142,600		145,800
Derivative | Foreign Exchange
Derivative [Line Items]
Derivative, Notional Amount			7,700,000
Derivative liabilities	29,500		17,300
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative, Notional Amount	2,300,000		$ 2,200,000
Accrued interest and other liabilities | Derivative | Foreign Exchange
Derivative [Line Items]
Derivative, Notional Amount	$ 7,200,000

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 19,137,369	$ 19,828,103
Derivative Asset	304,416	357,698
Derivative liabilities	304,302	357,698
Gross amounts of recognized liabilities	304,302	357,698
Derivative Liability, Fair Value, Gross Asset	(402,219)	(415,993)
Derivative Asset, Subject to Master Netting Arrangement, before Offset of Collateral	(97,917)	(58,295)
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	18,837,369	19,828,103
Derivative Asset	303,950	357,698
Derivative liabilities	(303,950)	(357,698)
Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 300,000	$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 2,261,185	$ 2,206,351
Derivative Asset	6,988	5,057
Derivative liabilities	145,118	147,759
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	2,261,185	2,206,351
Derivative Asset	145,118	147,759
Derivative liabilities	6,988	5,057
Gross amounts of recognized liabilities	152,106	152,816
Derivative Liability, Fair Value, Gross Asset	(339,500)	(314,048)
Derivative Asset, Subject to Master Netting Arrangement, before Offset of Collateral	(187,394)	(161,232)
Fair Value Hedges | Foreign Exchange | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	151,844	204,882
Derivative Liability, Fair Value, Gross Asset	(62,253)	(101,945)
Derivative Asset, Subject to Master Netting Arrangement, before Offset of Collateral	89,591	102,937
Fair Value Hedges | Cash Flow Hedging | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	352	0
Derivative Liability, Fair Value, Gross Asset	(466)	0
Derivative Asset, Subject to Master Netting Arrangement, before Offset of Collateral	(114)	0
Foreign Exchange | Matched interest rate swaps | Accrued interest and other assets
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	7,179,984	7,734,395
Derivative Asset	90,652	111,078
Derivative liabilities	61,192	93,804
Foreign Exchange | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	7,135,015	7,681,006
Derivative Asset	61,192	93,804
Derivative liabilities	$ 90,652	$ 111,078
Cash Flow Hedging | Interest Rate Floor
Derivatives, Fair Value [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Cash Flow Hedging | Interest Rate Floor | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 300,000	$ 0

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ 304,302	$ 357,698
Derivative Liability, Fair Value, Gross Asset	(402,219)	(415,993)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(97,917)	(58,295)
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	152,106	152,816
Derivative Liability, Fair Value, Gross Asset	(339,500)	(314,048)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	(187,394)	(161,232)
Fair Value Hedges | Foreign Exchange | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	151,844	204,882
Derivative Liability, Fair Value, Gross Asset	(62,253)	(101,945)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	$ 89,591	$ 102,937

DERIVATIVES - Derivative Financ

DERIVATIVES - Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Derivative, Notional Amount	$ 19,137,369	$ 19,828,103
Average Maturity (years)	1 year 8 months 12 days
Fair Value	$ 114
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,261,185
Average Maturity (years)	5 years 1 month 6 days
Fair Value	$ (138,130)
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,261,185
Average Maturity (years)	5 years 1 month 6 days
Fair Value	$ 138,130
Foreign Exchange | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 7,179,984
Average Maturity (years)	7 months 6 days
Fair Value	$ 29,460
Foreign Exchange | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 7,135,015
Average Maturity (years)	7 months 6 days
Fair Value	$ (29,460)
Interest Rate Floor | Fixed Income Interest Rate
Derivative [Line Items]
Derivative, Notional Amount	$ 300,000
Average Maturity (years)	4 years
Fair Value	$ 114
Derivative
Derivative [Line Items]
Derivative, Notional Amount	$ 18,837,369
Average Maturity (years)	1 year 7 months 6 days

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Loan and Unfunded Commitments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Other Commitments [Line Items]
Unused Commitments to Extend Credit	$ 3,948,027	$ 3,904,732
Loans and Leases Receivable, Net of Deferred Income	10,550,209	10,298,971
Commercial
Other Commitments [Line Items]
Unused Commitments to Extend Credit	1,849,790	1,833,977
Loans and Leases Receivable, Net of Deferred Income	3,433,162	3,410,272
Lease financing
Other Commitments [Line Items]
Unused Commitments to Extend Credit	0	6,842
Loans and Leases Receivable, Net of Deferred Income	360,801	236,124
Construction real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	671,536	689,015
Loans and Leases Receivable, Net of Deferred Income	536,464	512,050
Commercial real estate - investor
Other Commitments [Line Items]
Unused Commitments to Extend Credit	106,571	107,205
Loans and Leases Receivable, Net of Deferred Income	3,098,836	3,094,064
Commercial real estate-owner
Other Commitments [Line Items]
Unused Commitments to Extend Credit	32,357	48,208
Loans and Leases Receivable, Net of Deferred Income	949,624	958,695
Residential real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	90,285	74,089
Loans and Leases Receivable, Net of Deferred Income	1,221,484	1,092,265
Home equity
Other Commitments [Line Items]
Unused Commitments to Extend Credit	943,470	903,459
Loans and Leases Receivable, Net of Deferred Income	728,711	733,791
Installment
Other Commitments [Line Items]
Unused Commitments to Extend Credit	27,823	16,073
Loans and Leases Receivable, Net of Deferred Income	165,216	209,895
Credit card
Other Commitments [Line Items]
Unused Commitments to Extend Credit	226,195	225,864
Loans and Leases Receivable, Net of Deferred Income	$ 55,911	$ 51,815

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Investment holdings schedule (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	$ 167,296		$ 167,296		$ 158,440
Qualified Affordable Housing Project Investments, Commitment	94,801		94,801		84,334
Amortization Method Qualified Affordable Housing Project Investments, Amortization	3,842	$ 3,155	7,273	$ 6,308
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(3,569)	(2,968)	(7,241)	(6,058)
Low Income Housing Tax Credits
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	124,454		124,454		126,537
Qualified Affordable Housing Project Investments, Commitment	69,848		69,848		70,690
Amortization Method Qualified Affordable Housing Project Investments, Amortization	3,738	3,051	7,065	6,100
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(3,437)	(2,835)	(6,977)	(5,794)
Historic tax credit [Member]
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	16,049		16,049		17,108
Qualified Affordable Housing Project Investments, Commitment	11,955		11,955		11,955
Amortization Method Qualified Affordable Housing Project Investments, Amortization	0	0	0	0
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(80)	(80)	(159)	(159)
New Markets Tax Credit
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	2,445		2,445		2,944
Qualified Affordable Housing Project Investments, Commitment	0		0		0
Amortization Method Qualified Affordable Housing Project Investments, Amortization	104	104	208	208
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(52)	(53)	(105)	(105)
Renewable Energy Program
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	24,348		24,348		11,851
Qualified Affordable Housing Project Investments, Commitment	12,998		12,998		$ 1,689
Amortization Method Qualified Affordable Housing Project Investments, Amortization	0	0	0	0
Affordable Housing Tax Credits and Other Tax Benefits, Amount	$ 0	$ 0	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 18,200		$ 18,200		$ 18,400
Loans and Leases Receivable, Commitments, Fixed Rates			119,200		126,300
Loans and Leases Receivable, Commitments, Variable Rates			$ 4,400,000		$ 4,200,000
Loan Commitments, Fixed Interest Rate Range, Minimum			0%		0%
Loan Commitments, Fixed Interest Rate Range, Maximum			21%		21%
Loan Commitments, Fixed Rate, Maturities, Minimum			1 year		1 year
Loan Commitments, Fixed Rate, Maturities, Maximum			31 years		31 years 7 months 6 days
Letters of credit issued to guarantee performance of a client to a third party	32,200		$ 32,200		$ 31,500
Derivative, Notional Amount	19,137,369		19,137,369		19,828,103
Litigation Settlement, Expense	0	$ 0	0	$ 3,300
Estimated Litigation Liability	0		0		0
Credit Default Swap
Commitments and Contingencies Disclosure [Line Items]
Derivative, Notional Amount	316,200		316,200		379,300
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	$ 4,500,000		$ 4,500,000		$ 4,400,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 15,483		$ 13,020	$ 32,769	$ 22,368
Effective tax rate	19.10%		20.20%	19.40%	19.40%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 0			$ 0		$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		$ 0		$ 0

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information (Details) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2023	Sep. 30, 2022
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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Retirement Benefits [Abstract]
Service cost	$ 2,334	$ 2,334	$ 4,684	$ 4,759
Interest cost	1,072	637	2,147	1,262
Expected return on plan assets	(2,700)	(2,747)	(5,400)	(5,497)
Amortization of prior service cost	1	(75)	1	(150)
Defined Benefit Plan, Amortization of Gain (Loss)	170	405	320	805
Net periodic benefit cost (income)	$ 877	$ 554	$ 1,752	$ 1,179

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue Recognition [Abstract]
Interchange income	$ 7.6	$ 7.7	$ 14.8	$ 14.6
Credit card expense	$ 3.9	$ 3.8	$ 7.5	$ 7.4

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 65,667	$ 51,520	$ 136,070	$ 92,821
Denominator for basic earnings per share - weighted average shares	93,924,068	93,555,131	93,828,829	93,470,005
Effect of dilutive securities -
Employee stock awards	1,245,280	894,686	1,236,505	887,387
Denominator for diluted earnings per share - adjusted weighted average shares	95,169,348	94,449,817	95,065,334	94,357,392
Basic	$ 0.70	$ 0.55	$ 1.45	$ 0.99
Diluted	$ 0.69	$ 0.55	$ 1.43	$ 0.98

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Stock Options
Earnings Per Share Disclosure [Line Items]
Stock options and warrants with an exercise price greater than the average market price of the common shares not included in the computation of net income per diluted share	0	0

FAIR VALUE DISCLOSURES - Estima

FAIR VALUE DISCLOSURES - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial assets
Investment securities held-to-maturity	$ 82,372	$ 84,021
Other investments	141,892	143,160
Loans held for sale	15,300	7,900
Interest Receivable	50,023	47,500
Deposits
Noninterest-bearing	3,605,181	4,135,180
Savings	3,785,445	3,828,139
Time	2,484,780	1,700,705
Impaired Commercial And Commercial Real Estate Loans Member
Deposits
Principal Amount of Commercial and Commercial Real Estate Loans	13,200	11,900
Allowance for Loan and Lease Losses, Real Estate	6,700	3,700
Carrying value
Financial assets
Cash and short-term investments	702,626	595,683
Investment securities held-to-maturity	82,372	84,021
Other investments	141,892	143,160
Loans and leases	10,401,563	10,165,994
Interest Receivable	66,601	63,721
Deposits
Deposits	12,794,878	12,701,177
Short-term borrowings	1,216,283	1,287,156
Long-term debt	339,963	346,672
Interest Payable	42,088	11,150
Fair value
Financial assets
Cash and short-term investments	702,626	595,683
Investment securities held-to-maturity	72,399	76,485
Other investments	141,892	143,160
Loans and leases	10,044,684	9,916,353
Interest Receivable	66,601	63,721
Deposits
Deposits	12,765,390	12,670,747
Short-term borrowings	1,216,283	1,287,156
Long-term debt	341,400	348,041
Interest Payable	42,088	11,150
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments	702,626	595,683
Investment securities held-to-maturity	0	0
Other investments	994	1,171
Loans and leases	0	0
Interest Receivable	0	0
Deposits
Deposits	0	0
Short-term borrowings	1,216,283	1,287,156
Long-term debt	0	0
Interest Payable	12,049	3,835
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments	0	0
Investment securities held-to-maturity	72,399	76,485
Other investments	131,527	132,853
Loans and leases	0	0
Interest Receivable	16,578	16,233
Deposits
Deposits	12,765,390	12,670,747
Short-term borrowings	0	0
Long-term debt	341,400	348,041
Interest Payable	30,039	7,315
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	9,371	9,136
Loans and leases	10,044,684	9,916,353
Interest Receivable		47,488
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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Assets
Investment securities available-for-sale	$ 3,249,404		$ 3,249,404		$ 3,409,648
Loans Held-for-sale, Fair Value Disclosure	15,300		15,300		7,900
Derivative Asset	304,416		304,416		357,698
Liabilities
Derivative liabilities	304,302		304,302		357,698
Fair Value, Option, Changes in Fair Value, Gain (Loss)	100	$ 100	700	$ (1,200)
Financing Receivable, Held-for-Sale	14,200		14,200		7,500
Fair Value, Option, Aggregate Differences, Loans and Long-term Receivables	1,000		1,000		400
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale	3,249,404		3,249,404		3,409,648
Derivative Asset					152,846
Total	3,569,107		3,569,107		3,775,294
Liabilities
Total	304,350		304,350		358,001
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Investment securities available-for-sale	32,847		32,847		32,696
Derivative Asset					0
Total	32,847		32,847		32,696
Liabilities
Total	0		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	15,267		15,267		7,918
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Investment securities available-for-sale	3,182,425		3,182,425		3,341,095
Derivative Asset					152,846
Total	3,502,128		3,502,128		3,706,741
Liabilities
Total	304,350		304,350		358,001
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale	34,132		34,132		35,857
Derivative Asset					0
Total	34,132		34,132		35,857
Liabilities
Total	0		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1, 2 and 3
Assets
Loans Held-for-sale, Fair Value Disclosure	15,267		15,267		7,918
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset	152,126		152,126
Liabilities
Derivative liabilities	152,154		152,154		153,119
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	0		0		0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	152,126		152,126
Liabilities
Derivative liabilities	152,154		152,154		153,119
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	0		0		0
Foreign Exchange | Fair Value, Measurements, Recurring
Assets
Derivative Asset	151,844		151,844		204,882
Liabilities
Derivative liabilities	151,844		151,844		204,882
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0		0		0
Liabilities
Derivative liabilities	0		0		0
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	151,844		151,844		204,882
Liabilities
Derivative liabilities	151,844		151,844		204,882
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0		0		0
Liabilities
Derivative liabilities	0		0		$ 0
Cash Flow Hedging | Fair Value, Measurements, Recurring
Assets
Derivative Asset	466		466
Liabilities
Derivative liabilities	352		352
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	0		0
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset	466		466
Liabilities
Derivative liabilities	352		352
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset	0		0
Liabilities
Derivative liabilities	$ 0		$ 0

FAIR VALUE DISCLOSURES - Reconc

FAIR VALUE DISCLOSURES - Reconciliation of Gains and Losses on Level 3 Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Beginning balance	$ 34,815	$ 37,461	$ 35,857	$ 38,181
Accretion (amortization)	(29)	(10)	(54)	(23)
Increase (decrease) in fair value	31	12	43	25
Settlements	(685)	(667)	(1,714)	(1,387)
Ending balance	$ 34,132	$ 36,796	$ 34,132	$ 36,796

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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Assets
Fair Value, Option, Changes in Fair Value, Gain (Loss)	$ 100	$ 100	$ 700	$ (1,200)
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Other real estate owned
Assets
Assets, Fair Value Disclosure	0		0		$ 0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Other real estate owned
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Other real estate owned
Assets
Assets, Fair Value Disclosure	69		69		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Fair value | Operating lease
Assets
Assets, Fair Value Disclosure	0		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure	6,430		6,430		4,240
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure	$ 0		$ 0		$ 4,015

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	$ 941	$ 238

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Business Acquisition [Line Items]
Cash consideration	$ 3,495	$ 0
Total liabilities assumed	$ 941	$ 238