First Financial Bancorp. (FFBC) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 06, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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		95,489,153
Entity Central Index Key	0000708955
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false
NASDAQ/NGS (GLOBAL SELECT MARKET) [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Common stock, No par value
Trading Symbol	FFBC
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Gross loans and leases, excluding accrued interest	$ 11,553,072	$ 10,933,176
Less: Allowance for credit losses	(158,831)	(141,433)
Net loans and leases	11,394,241	10,791,743
ASSETS
Cash and due from banks	190,618	213,059
Interest-bearing deposits with other banks	660,576	792,960
Investment securities available-for-sale, at fair value (amortized cost $3,418,334 at September 30, 2024 and $3,382,604 at December 31, 2023)	3,157,265	3,021,126
Investment securities held-to-maturity (fair value $71,126 at September 30, 2024 and $71,688 at December 31, 2023)	77,985	80,321
Other investments (1)	120,318	129,945
Loans held for sale	12,685	9,213
Premises and equipment	196,692	194,740
Operating leases	201,080	153,214
Goodwill	1,007,656	1,005,868
Intangible Assets, Net (Excluding Goodwill)	81,547	83,949
Other Assets	1,045,669	1,056,762
Total assets	18,146,332	17,532,900
Deposits
Interest-bearing	2,884,971	2,993,219
Savings	4,710,223	4,331,228
Time	3,244,861	2,718,390
Total interest-bearing deposits	10,840,055	10,042,837
Noninterest-bearing	3,107,699	3,317,960
Total deposits	13,947,754	13,360,797
FHLB short-term borrowings	765,000	800,000
Other Short-term Borrowings	46,653	137,814
Total short-term borrowings	811,653	937,814
Long-term debt	344,086	344,115
Total borrowed funds	1,155,739	1,281,929
Accrued interest and other liabilities	592,401	622,200
Total liabilities	15,695,894	15,264,926
SHAREHOLDERS' EQUITY
Authorized - 160,000,000 shares; Issued - 104,281,794 shares at both September 30, 2024 and December 31, 2023	1,639,045	1,638,972
Retained earnings	1,234,375	1,136,718
Accumulated other comprehensive loss	(232,262)	(309,819)
Treasury stock, at cost, 8,795,477 shares at September 30, 2024 and 9,140,550 shares at December 31, 2023	(190,720)	(197,897)
Total shareholders' equity	2,450,438	2,267,974
Total liabilities and shareholders' equity	18,146,332	17,532,900
Commercial
Gross loans and leases, excluding accrued interest	3,678,546	3,501,221
Lease financing
Gross loans and leases, excluding accrued interest	587,415	474,817
Construction real estate
Gross loans and leases, excluding accrued interest	802,264	564,832
Commercial real estate
Gross loans and leases, excluding accrued interest	4,034,820	4,080,939
Residential real estate
Gross loans and leases, excluding accrued interest	1,422,186	1,333,674
Home equity
Gross loans and leases, excluding accrued interest	825,431	758,676
Installment
Gross loans and leases, excluding accrued interest	141,270	159,078
Credit card
Gross loans and leases, excluding accrued interest	$ 61,140	$ 59,939

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt Securities, Held-to-maturity, Fair Value	$ 71,126	$ 71,688
Debt Securities, Available-for-sale, Amortized Cost	$ 3,418,334	$ 3,382,604
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized	160,000,000	160,000,000
Common Stock, Shares, Issued	104,281,794	104,281,794
Treasury Stock, Common, Shares	8,795,477	9,140,550

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income
Loans, including fees	$ 215,433	$ 192,261	$ 629,033	$ 546,354
Investment securities
Taxable	32,367	31,297	90,958	95,226
Tax-exempt	2,616	3,522	8,412	10,499
Total interest on investment securities	34,983	34,819	99,370	105,725
Other earning assets	6,703	5,011	22,121	12,488
Total interest income	257,119	232,091	750,524	664,567
Interest expense
Deposits	86,554	57,069	245,651	132,817
Short-term borrowings	9,932	14,615	32,270	43,101
Long-term borrowings	5,073	4,952	14,992	14,644
Total interest expense	101,559	76,636	292,913	190,562
Net interest income	155,560	155,455	457,611	474,005
Provision for Credit Losses-loans and leases	9,930	12,907	39,506	34,270
Provision for credit losses-unfunded commitments	694	(1,234)	(1,279)	(1,393)
Net interest income after provision for credit losses	144,936	143,782	419,384	441,128
Noninterest income
Service Charges on Deposit Accounts	7,547	6,957	21,647	20,443
Wealth management fees	6,910	6,943	20,758	19,990
Bankcard income	3,698	3,406	10,740	10,690
Client derivative fees	1,160	1,612	3,173	4,444
Foreign exchange income	12,048	13,384	39,270	45,321
Operating Lease, Lease Income	16,811	14,537	48,228	38,466
Net gain from sales of loans	5,021	4,086	13,284	10,260
Net gain (loss) on investment securities	(17,468)	(58)	(22,719)	(403)
Other	9,974	5,761	19,333	16,218
Total noninterest income	45,701	56,628	153,714	165,429
Noninterest expenses
Salaries and employee benefits	74,813	75,641	224,075	222,094
Net occupancy	5,919	5,809	17,635	17,100
Furniture and equipment	3,617	3,341	10,951	10,020
Data processing	8,857	8,473	26,039	27,364
Marketing	2,255	2,598	6,822	7,560
Communication	851	744	2,462	2,022
Professional services	2,303	2,524	7,456	6,778
State intangible tax	876	981	2,628	2,930
FDIC assessments	3,036	2,665	8,473	8,297
Intangible assets amortization	2,395	2,600	7,092	7,801
Amortization of operating leases	11,899	8,877	31,781	23,545
Other	8,938	7,791	26,274	23,841
Total noninterest expenses	125,759	122,044	371,688	359,352
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	64,878	78,366	201,410	247,205
Income tax expense (benefit)	12,427	15,305	37,465	48,074
Net income	$ 52,451	$ 63,061	$ 163,945	$ 199,131
Earnings per common share
Basic	$ 0.56	$ 0.67	$ 1.74	$ 2.12
Diluted	$ 0.55	$ 0.66	$ 1.72	$ 2.09
Average common shares outstanding - basic	94,473,666	94,030,275	94,377,010	93,896,716
Average common shares outstanding - diluted	95,479,510	95,126,269	95,378,238	95,085,871

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 52,451	$ 63,061	$ 163,945	$ 199,131
Other comprehensive (loss) income, net of tax
Unrealized gain (loss) on debt securities arising during the period	87,497	(55,397)	78,312	(49,808)
Change in retirement obligation	376	164	953	411
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	3,116	(1,493)	(1,433)	(1,824)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	158	(269)	(275)	(121)
Other comprehensive income (loss)	91,147	(56,995)	77,557	(51,342)
Comprehensive income (loss)	$ 143,598	$ 6,066	$ 241,502	$ 147,789

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, 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	199,131		199,131
Other comprehensive income (loss)	(51,342)			(51,342)
Cash dividends declared :
Common stock at $0.23 per share in 2024 and $0.23 per share in 2023	(65,463)		(65,463)
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)					221,226
Restricted stock awards, net of forfeitures	(7,589)	(11,845)			$ 4,256
Share-based compensation expense	13,351	$ 13,351
Ending Balances (in shares) at Sep. 30, 2023		104,281,794			(9,164,614)
Ending Balances at Sep. 30, 2023	2,129,509	$ 1,636,054	1,101,905	(410,005)	$ (198,445)
Beginning Balances (in shares) at Jun. 30, 2023		104,281,794			(9,096,311)
Beginning Balances at Jun. 30, 2023	2,143,419	$ 1,632,659	1,060,715	(353,010)	$ (196,945)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	63,061		63,061
Other comprehensive income (loss)	(56,995)			(56,995)
Cash dividends declared :
Common stock at $0.23 per share in 2024 and $0.23 per share in 2023	(21,871)		(21,871)
Restricted stock awards, net of forfeitures (in shares)					(68,303)
Restricted stock awards, net of forfeitures	(2,665)	(1,165)			$ (1,500)
Share-based compensation expense	4,560	$ 4,560
Ending Balances (in shares) at Sep. 30, 2023		104,281,794			(9,164,614)
Ending Balances at Sep. 30, 2023	2,129,509	$ 1,636,054	1,101,905	(410,005)	$ (198,445)
Beginning Balances (in shares) at Dec. 31, 2023		104,281,794			(9,140,550)
Beginning Balances at Dec. 31, 2023	2,267,974	$ 1,638,972	1,136,718	(309,819)	$ (197,897)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	163,945		163,945
Other comprehensive income (loss)	77,557			77,557
Cash dividends declared :
Common stock at $0.23 per share in 2024 and $0.23 per share in 2023	(66,887)		(66,887)
Restricted stock awards, net of forfeitures (in shares)					345,073
Restricted stock awards, net of forfeitures	(5,152)	(12,329)			$ 7,177
Share-based compensation expense	12,402	$ 12,402
Ending Balances (in shares) at Sep. 30, 2024		104,281,794			(8,795,477)
Ending Balances at Sep. 30, 2024	2,450,438	$ 1,639,045	1,234,375	(232,262)	$ (190,720)
Beginning Balances (in shares) at Jun. 30, 2024		104,281,794			(8,795,784)
Beginning Balances at Jun. 30, 2024	2,326,439	$ 1,635,705	1,204,844	(323,409)	$ (190,701)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	52,451		52,451
Other comprehensive income (loss)	91,147			91,147
Cash dividends declared :
Common stock at $0.23 per share in 2024 and $0.23 per share in 2023	(22,920)		(22,920)
Restricted stock awards, net of forfeitures (in shares)					307
Restricted stock awards, net of forfeitures	(137)	(118)			$ (19)
Share-based compensation expense	3,458	$ 3,458
Ending Balances (in shares) at Sep. 30, 2024		104,281,794			(8,795,477)
Ending Balances at Sep. 30, 2024	$ 2,450,438	$ 1,639,045	$ 1,234,375	$ (232,262)	$ (190,720)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Common Stock, Dividends, Per Share, Declared	$ 0.24	$ 0.23	$ 0.70	$ 0.69

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities
Net income	$ 163,945	$ 199,131
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for (recapture of) credit losses on loans	38,227	32,877
Depreciation and amortization	22,838	22,667
Stock-based compensation expense	12,402	13,351
Pension expense (income)	4,496	2,634
Net amortization (accretion) on investment securities	3,088	5,565
Net (gain) loss on investment securities	22,719	403
Originations of loans held for sale	(308,217)	(219,708)
Net gains from sales of loans held for sale	(13,284)	(10,260)
Proceeds from sales of loans held for sale	318,030	222,454
Deferred income taxes	8,473	4,522
Operating Lease, Right-of-Use Asset, Amortization Expense	6,088	5,736
Payments for operating leases	(6,338)	(5,857)
Decrease (increase) cash surrender value of life insurance	3,145	3,882
Decrease (increase) in interest receivable	(354)	(7,724)
(Decrease) increase in interest payable	895	39,863
Decrease (increase) in other assets	(24,389)	52,738
(Decrease) increase in other liabilities	(57,376)	16,290
Net cash provided by (used in) operating activities	188,098	370,800
Investing activities
Proceeds from Sale of Debt Securities, Available-for-sale	347,403	4,821
Proceeds from calls, paydowns and maturities of securities available-for-sale	348,028	326,181
Payments to Acquire Debt Securities, Available-for-sale	742,189	35,718
Proceeds from calls, paydowns and maturities of securities held-to-maturity	2,532	2,937
Proceeds from Sale of Other Investments	11,559	0
Proceeds from Maturities, Prepayments and Calls of Other Investments	39,898	13,960
Payments to Acquire Other Investments	39,337	4,521
Net decrease (increase) in interest-bearing deposits with other banks	132,384	(64,685)
Net decrease (increase) in loans and leases	(548,706)	(367,240)
Proceeds from disposal of other real estate owned	106	252
Purchases of premises and equipment	(14,076)	(18,134)
Net change in operating leases	(47,866)	(45,145)
Cash consideration	(96,887)	(3,535)
Proceeds from Life Insurance Policy	3,294	3,246
Net cash provided by (used in) investing activities	(603,857)	(187,581)
Financing activities
Net (decrease) increase in total deposits	586,957	214,376
Net (decrease) increase in short-term borrowings	(126,161)	(312,968)
Payments of long-term debt	592	6,337
Cash dividends paid on common stock	(66,886)	(65,504)
Proceeds from exercise of stock options	0	48
Net cash provided by (used in) financing activities	393,318	(170,385)
Cash and due from banks:
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	(22,441)	12,834
Cash and due from bank at beginning of period	213,059	207,501
Cash and due from bank at end of period	190,618	220,335
Supplemental Disclosures
Interest Paid	292,018	150,699
Income Taxes Paid	25,932	8,392
Noncash or Part Noncash Acquisition, Investments Acquired	23,249	0
Supplemental schedule for investing activities
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets, Net Of Purchase Consideration	914	(3,420)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	2,702	941
Goodwill	$ 1,788	$ 4,361

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Cash Flows [Abstract]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	$ (22,441)	$ 12,834
Cash and due from bank at beginning of period	213,059	207,501
Cash and due from bank at end of period	$ 190,618	$ 220,335

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements	9 Months Ended
	Sep. 30, 2024
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, 2023. 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, 2023 has been derived from the audited financial statements in the Company’s 2023 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	9 Months Ended
	Sep. 30, 2024
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 2024 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, if certain conditions are met, regardless of the program giving rise to the related income tax credits. The amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. First Financial adopted this standard on a modified retrospective basis, resulting in amended disclosures in the Company's Consolidated Financial Statements, but not materially impacting the Company's results of operations. The Company recorded a net increase to retained earnings of $0.6 million as of January 1, 2024 for the cumulative effect of adopting this guidance. 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 Issued But Not Yet Adopted In November, 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments are intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Additionally, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment and define other disclosure requirements. A public entity must apply the amendments retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The adoption of this standard will likely result in additional disclosures in the Company's Consolidated Financial Statements, but it is not expected to materially impact the Company's results of operations. In December, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For the three months ended September 30, 2024, there were $135.4 million of sales of AFS securities with gross realized gains of $0.7 million and gross realized losses of $1.0 million. For the nine months ended September 30, 2024 there were $347.4 million of sales of AFS securities with $1.1 million gross realized gains and gross realized losses of $6.9 million. Additionally in the nine months ended September 30, 2024, First Financial sold its remaining Class B Visa shares, which resulted in proceeds of $11.6 million, with gross realized gains of $2.2 million, which is included in Net gain (loss) on investment securities on the Consolidated Statements of Income. For the three months ended September 30, 2023 there were $0.1 million of sales of AFS securities with with no gross realized gains or gross realized losses. For the nine months ended September 30, 2023, there were $4.8 million of sales of AFS securities with no gross realized gains and gross realized losses of $0.4 million. The Company recognized impairment losses of $9.7 million on available-for-sale securities during the three and nine months ended September 30, 2024, respectively. The losses were included in Net gain (loss) on investment securities in the Consolidated Statements of Income. The losses related to two AFS securities in unrealized loss positions due to credit deterioration where the Company had determined that it no longer intended to hold the securities until the recovery of their amortized cost bases. The following is a summary of HTM and AFS investment securities as of September 30, 2024: 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 $ 100 $ 0 $ (7) $ 93 Securities of U.S. government agencies and corporations 0 0 0 0 82,861 0 (8,952) 73,909 Mortgage-backed securities - residential 0 0 0 0 978,973 8,430 (73,462) 913,941 Mortgage-backed securities - commercial 31,242 0 (3,778) 27,464 415,811 384 (23,626) 392,569 Collateralized mortgage obligations 7,231 0 (539) 6,692 605,547 3,272 (44,485) 564,334 Obligations of state and other political subdivisions 8,262 110 (237) 8,135 640,066 593 (98,608) 542,051 Asset-backed securities 0 0 0 0 557,239 1,733 (19,253) 539,719 Other securities 31,250 0 (2,415) 28,835 137,737 113 (7,201) 130,649 Total $ 77,985 $ 110 $ (6,969) $ 71,126 $ 3,418,334 $ 14,525 $ (275,594) $ 3,157,265 The following is a summary of HTM and AFS investment securities as of December 31, 2023: Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 34,904 $ 0 $ (3,661) $ 31,243 Securities of U.S. government agencies and corporations 0 0 0 0 81,790 0 (12,010) 69,780 Mortgage-backed securities - residential 0 0 0 0 744,546 2,034 (85,532) 661,048 Mortgage-backed securities - commercial 32,926 0 (4,628) 28,298 543,134 7 (35,911) 507,230 Collateralized mortgage obligations 7,970 0 (539) 7,431 478,744 181 (60,277) 418,648 Obligations of state and other political subdivisions 8,175 130 (215) 8,090 765,223 1,614 (114,320) 652,517 Asset-backed securities 0 0 0 0 600,055 6 (39,813) 560,248 Other securities 31,250 0 (3,381) 27,869 134,208 0 (13,796) 120,412 Total $ 80,321 $ 130 $ (8,763) $ 71,688 $ 3,382,604 $ 3,842 $ (365,320) $ 3,021,126 The following table provides a summary of investment securities by contractual maturity as of September 30, 2024, 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 $ 6,860 $ 6,878 Due after one year through five years 5,137 5,233 110,769 103,568 Due after five years through ten years 32,760 30,353 238,451 209,263 Due after ten years 1,615 1,384 504,684 426,993 Mortgage-backed securities - residential 0 0 978,973 913,941 Mortgage-backed securities - commercial 31,242 27,464 415,811 392,569 Collateralized mortgage obligations 7,231 6,692 605,547 564,334 Asset-backed securities 0 0 557,239 539,719 Total $ 77,985 $ 71,126 $ 3,418,334 $ 3,157,265 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. Other than the two previously mentioned securities on which the Company recorded impairment losses, 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 September 30, 2024 or December 31, 2023. As of September 30, 2024, the Company's investment securities portfolio consisted of 777 securities, of which 589 were in an unrealized loss position. As of December 31, 2023, the Company's investment securities portfolio consisted of 1,018 securities, of which 783 were in an unrealized loss position. The majority 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 September 30, 2024 or December 31, 2023. 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 September 30, 2024 or December 31, 2023. 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: September 30, 2024 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 93 $ (7) $ 93 $ (7) Securities of U.S. Government agencies and corporations 0 0 73,909 (8,952) 73,909 (8,952) Mortgage-backed securities - residential 32,903 (63) 538,029 (73,399) 570,932 (73,462) Mortgage-backed securities - commercial 23,191 (554) 324,377 (23,072) 347,568 (23,626) Collateralized mortgage obligations 56,534 (353) 311,939 (44,132) 368,473 (44,485) Obligations of state and other political subdivisions 0 0 496,345 (98,608) 496,345 (98,608) Asset-backed securities 14,400 (81) 204,634 (19,172) 219,034 (19,253) Other securities 0 0 114,535 (7,201) 114,535 (7,201) Total $ 127,028 $ (1,051) $ 2,063,861 $ (274,543) $ 2,190,889 $ (275,594) December 31, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 31,243 $ (3,661) $ 31,243 $ (3,661) Securities of U.S. Government agencies and corporations 0 0 69,780 (12,010) 69,780 (12,010) Mortgage-backed securities - residential 31,892 (483) 538,863 (85,049) 570,755 (85,532) Mortgage-backed securities - commercial 1,772 (11) 495,451 (35,900) 497,223 (35,911) Collateralized mortgage obligations 10,699 (157) 393,884 (60,120) 404,583 (60,277) Obligations of state and other political subdivisions 15,155 (132) 562,740 (114,188) 577,895 (114,320) Asset-backed securities 6,853 (15) 542,029 (39,798) 548,882 (39,813) Other securities 14,605 (396) 105,807 (13,400) 120,412 (13,796) Total $ 80,976 $ (1,194) $ 2,739,797 $ (364,126) $ 2,820,773 $ (365,320) The following tables provide the fair value and gross unrecognized losses of HTM investment securities in an unrecognized 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: September 30, 2024 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrecognized Fair Unrecognized Fair Unrecognized 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 27,464 (3,778) 27,464 (3,778) Collateralized mortgage obligations 0 0 6,692 (539) 6,692 (539) Obligations of state and other political subdivisions 1,025 (6) 1,384 (231) 2,409 (237) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 28,835 (2,415) 28,835 (2,415) Total $ 1,025 $ (6) $ 64,375 $ (6,963) $ 65,400 $ (6,969) December 31, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrecognized Fair Unrecognized Fair Unrecognized 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 28,298 (4,628) 28,298 (4,628) Collateralized mortgage obligations 0 0 7,431 (539) 7,431 (539) Obligations of state and other political subdivisions 1,128 (3) 1,488 (212) 2,616 (215) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 27,869 (3,381) 27,869 (3,381) Total $ 1,128 $ (3) $ 65,086 $ (8,760) $ 66,214 $ (8,763) For further detail on the fair value of investment securities, see Note 17 – Fair Value Disclosures.

LOANS AND LEASES

LOANS AND LEASES	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
LOANS AND LEASES	89 days past due Total Commercial & industrial $ 16,184 $ 0 $ 0 $ 0 $ 16,184 Construction real estate 10,500 0 0 0 10,500 Residential real estate 1,949 86 75 125 2,235 Home equity 299 0 0 0 299 Total $ 28,932 $ 86 $ 75 $ 125 $ 29,218 The following table presents the performance as of September 30, 2023 for FDMs granted since the January 1, 2023 adoption date. Nine months ended September 30, 2023 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Total Commercial & industrial $ 6,395 $ 0 $ 0 $ 0 $ 6,395 Residential real estate 1,334 538 0 57 1,929 Home equity 182 0 0 0 182 Total $ 7,911 $ 538 $ 0 $ 57 $ 8,506 Nonaccrual loans. Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest. First Financial individually reviews all nonaccrual loan relationships greater than $250,000 to determine if a 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. These 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 nonaccrual loans and leases: September 30, 2024 December 31, 2023 (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 Commercial & industrial $ 3,732 $ 6,971 $ 10,703 $ 3,329 $ 12,417 $ 15,746 Lease financing 10,666 966 11,632 1,505 2,105 3,610 Construction real estate 0 0 0 0 0 0 Commercial real estate 12,253 11,355 23,608 16,356 11,628 27,984 Residential real estate 0 14,596 14,596 0 14,067 14,067 Home equity 0 4,074 4,074 0 3,476 3,476 Installment 0 826 826 0 870 870 Total nonaccrual loans $ 26,651 $ 38,788 $ 65,439 $ 21,190 $ 44,563 $ 65,753 First Financial recognized interest income on nonaccrual loans and leases of $0.2 million for the three months ended September 30, 2024 and $0.7 million for the three months ended September 30, 2023, and $0.8 million for the nine months ended September 30, 2024 and $1.3 million for the nine months ended September 30, 2023. 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. September 30, 2024 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 6,196 $ 0 $ 2,353 $ 0 $ 0 $ 2,154 $ 10,703 Lease financing 0 0 11,632 0 0 0 11,632 Commercial real estate-investor 0 17,464 0 0 0 0 17,464 Commercial real estate-owner 0 4,250 1,894 0 0 0 6,144 Residential real estate 0 0 0 0 14,596 0 14,596 Home equity 0 0 0 0 4,074 0 4,074 Installment 0 0 0 0 0 826 826 Total $ 6,196 $ 21,714 $ 15,879 $ 0 $ 18,670 $ 2,980 $ 65,439 December 31, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 10,952 $ 0 $ 3,869 $ 0 $ 0 $ 925 $ 15,746 Lease financing 0 0 3,610 0 0 0 3,610 Commercial real estate-investor 0 22,694 0 0 0 0 22,694 Commercial real estate-owner 0 3,397 1,893 0 0 0 5,290 Residential real estate 0 0 0 0 14,067 0 14,067 Home equity 0 0 0 0 3,476 0 3,476 Installment 0 0 0 0 0 870 870 Total $ 10,952 $ 26,091 $ 9,372 $ 0 $ 17,543 $ 1,795 $ 65,753 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 are based on a rate or index plus a spread. 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) September 30, 2024 December 31, 2023 Direct financing leases Lease receivables $ 13,545 $ 16,272 Unguaranteed residual values 10,073 11,402 Sales-type leases Lease receivables 558,144 444,144 Unguaranteed residual values 5,653 2,999 Total net investment in direct financing and sales-type leases $ 587,415 $ 474,817 Interest income for direct financing and sales-type leases was $9.3 million and $6.8 million for the three months ended September 30, 2024 and September 30, 2023, respectively. Interest income for direct financing and sales-type leases was $26.6 million and $17.9 million for the nine months ended September 30, 2024 and September 30, 2023, respectively. The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2024 $ 47,499 2025 182,346 2026 159,623 2027 129,063 2028 75,447 Thereafter 60,663 Total lease payments 654,641 Less: unearned interest income (82,952) Net lease receivables $ 571,689 OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 30 $ 281 $ 106 $ 191 Additions Commercial real estate 0 0 0 0 Residential real estate 0 68 55 387 Total additions 0 68 55 387 Disposals Commercial real estate 0 0 0 0 Residential real estate 0 (167) (106) (252) Total disposals 0 (167) (106) (252) Valuation adjustment Commercial real estate 0 0 0 0 Residential real estate 0 (40) (25) (184) Total valuation adjustment 0 (40) (25) (184) Balance at end of period $ 30 $ 142 $ 30 $ 142 " 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 specialty lending platforms that extend beyond the geographic banking center footprint. These specialty finance businesses provide insurance premium financing, equipment lease financing and financing to franchise owners and clients within the financial services industry. 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 September 30, 2024 by risk attribute and origination date as well as current period gross chargeoffs: (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial & industrial Pass $ 565,576 $ 749,619 $ 618,995 $ 322,452 $ 190,698 $ 264,131 $ 2,711,471 $ 841,607 $ 3,553,078 Special mention 4,975 2,713 2,492 210 1,081 14,116 25,587 13,189 38,776 Substandard 6,269 3,678 21,260 9,424 2,563 6,327 49,521 37,171 86,692 Total $ 576,820 $ 756,010 $ 642,747 $ 332,086 $ 194,342 $ 284,574 $ 2,786,579 $ 891,967 $ 3,678,546 YTD Gross chargeoffs $ 239 $ 996 $ 1,565 $ 4,058 $ 131 $ 3,326 $ 10,315 $ 0 $ 10,315 Lease financing Pass $ 154,598 $ 297,383 $ 83,103 $ 12,910 $ 6,291 $ 1,959 $ 556,244 $ 0 $ 556,244 Special mention 49 3,746 11,035 588 513 0 15,931 0 15,931 Substandard 0 7,439 5,019 155 8 2,619 15,240 0 15,240 Total $ 154,647 $ 308,568 $ 99,157 $ 13,653 $ 6,812 $ 4,578 $ 587,415 $ 0 $ 587,415 YTD Gross chargeoffs $ 0 $ 132 $ 396 $ 33 $ 0 $ 0 $ 561 $ 0 $ 561 Construction real estate Pass $ 39,811 $ 282,001 $ 321,352 $ 99,373 $ 1,365 $ 5,935 $ 749,837 $ 0 $ 749,837 Special mention 0 0 12,020 0 16,541 10,247 38,808 0 38,808 Substandard 3,119 0 0 10,500 0 0 13,619 0 13,619 Total $ 42,930 $ 282,001 $ 333,372 $ 109,873 $ 17,906 $ 16,182 $ 802,264 $ 0 $ 802,264 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 328,726 $ 413,495 $ 537,659 $ 375,416 $ 235,019 $ 1,020,394 $ 2,910,709 $ 40,589 $ 2,951,298 Special mention 0 15,098 0 8,887 107 25,125 49,217 0 49,217 Substandard 0 0 10,600 0 5,075 30,869 46,544 0 46,544 Doubtful 0 0 0 0 0 0 0 0 0 (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Total $ 328,726 $ 428,593 $ 548,259 $ 384,303 $ 240,201 $ 1,076,388 $ 3,006,470 $ 40,589 $ 3,047,059 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 788 $ 4,786 $ 5,574 $ 0 $ 5,574 Commercial real estate - owner Pass $ 175,634 $ 129,987 $ 164,655 $ 108,896 $ 131,245 $ 229,396 $ 939,813 $ 15,044 $ 954,857 Special mention 0 3,604 921 1,407 509 2,319 8,760 0 8,760 Substandard 0 0 723 9,715 1,913 11,793 24,144 0 24,144 Total $ 175,634 $ 133,591 $ 166,299 $ 120,018 $ 133,667 $ 243,508 $ 972,717 $ 15,044 $ 987,761 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 8 $ 0 $ 8 Residential real estate Performing $ 138,710 $ 233,573 $ 338,573 $ 242,157 $ 174,781 $ 276,090 $ 1,403,884 $ 0 $ 1,403,884 Nonperforming 0 263 916 3,610 3,864 9,649 18,302 0 18,302 Total $ 138,710 $ 233,836 $ 339,489 $ 245,767 $ 178,645 $ 285,739 $ 1,422,186 $ 0 $ 1,422,186 YTD Gross chargeoffs $ 0 $ 0 $ 25 $ 16 $ 0 $ 90 $ 131 $ 0 $ 131 Home equity Performing $ 23,480 $ 25,141 $ 21,128 $ 25,694 $ 29,549 $ 25,720 $ 150,712 $ 668,445 $ 819,157 Nonperforming 0 97 114 306 151 272 940 5,334 6,274 Total $ 23,480 $ 25,238 $ 21,242 $ 26,000 $ 29,700 $ 25,992 $ 151,652 $ 673,779 $ 825,431 YTD Gross chargeoffs $ 37 $ 37 $ 0 $ 3 $ 5 $ 155 $ 237 $ 0 $ 237 Installment Performing $ 10,149 $ 11,175 $ 26,059 $ 13,682 $ 2,366 $ 4,041 $ 67,472 $ 71,695 $ 139,167 Nonperforming 208 25 753 503 37 26 1,552 551 2,103 Total $ 10,357 $ 11,200 $ 26,812 $ 14,185 $ 2,403 $ 4,067 $ 69,024 $ 72,246 $ 141,270 YTD Gross chargeoffs $ 189 $ 855 $ 3,283 $ 1,358 $ 53 $ 42 $ 5,780 $ 0 $ 5,780 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 60,947 $ 60,947 Nonperforming 0 0 0 0 0 0 0 193 193 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 61,140 $ 61,140 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,094 $ 2,094 Total Loans $ 1,451,304 $ 2,179,037 $ 2,177,377 $ 1,245,885 $ 803,676 $ 1,941,028 $ 9,798,307 $ 1,754,765 $ 11,553,072 Total YTD Gross Chargeoffs $ 465 $ 2,020 $ 5,269 $ 5,468 $ 977 $ 8,407 $ 22,606 $ 2,094 $ 24,700 The following table sets forth the Company's loan portfolio at December 31, 2023 by risk attribute and origination date: (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial & industrial Pass $ 848,448 $ 736,213 $ 414,460 $ 265,143 $ 113,296 $ 226,970 $ 2,604,530 $ 774,080 $ 3,378,610 Special mention 0 13,373 4,970 882 19,560 1,328 40,113 8,882 48,995 Substandard 3,133 21,505 11,483 1,205 1,023 9,990 48,339 25,277 73,616 Total $ 851,581 $ 771,091 $ 430,913 $ 267,230 $ 133,879 $ 238,288 $ 2,692,982 $ 808,239 $ 3,501,221 YTD Gross chargeoffs $ 10 $ 2,978 $ 7,267 $ 7,055 $ 936 $ 929 $ 19,175 $ 0 $ 19,175 Lease financing Pass $ 261,064 $ 186,997 $ 6,404 $ 1,189 $ 2,222 $ 523 $ 458,399 $ 0 $ 458,399 Special mention 4,761 8,047 0 0 0 0 12,808 0 12,808 Substandard 1,407 1,961 97 0 145 0 3,610 0 3,610 Total $ 267,232 $ 197,005 $ 6,501 $ 1,189 $ 2,367 $ 523 $ 474,817 $ 0 $ 474,817 YTD Gross chargeoffs $ 0 $ 0 $ 4,423 $ 0 $ 0 $ 0 $ 4,423 $ 0 $ 4,423 Construction real estate Pass $ 170,259 $ 208,446 $ 108,886 $ 27,686 $ 7,784 $ 6,165 $ 529,226 $ 19,275 $ 548,501 Special mention 0 0 0 16,331 0 0 16,331 0 16,331 Substandard 0 0 0 0 0 0 0 0 0 Total $ 170,259 $ 208,446 $ 108,886 $ 44,017 $ 7,784 $ 6,165 $ 545,557 $ 19,275 $ 564,832 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 468,579 $ 595,423 $ 473,325 $ 261,794 $ 554,893 $ 636,598 $ 2,990,612 $ 39,668 $ 3,030,280 Special mention 7,894 9,345 12,134 110 32,756 14,204 76,443 0 76,443 Substandard 0 0 0 6,238 0 25,668 31,906 0 31,906 Total $ 476,473 $ 604,768 $ 485,459 $ 268,142 $ 587,649 $ 676,470 $ 3,098,961 $ 39,668 $ 3,138,629 YTD Gross chargeoffs $ 0 $ 0 $ 859 $ 2,030 $ 0 $ 3,119 $ 6,008 $ 0 $ 6,008 Commercial real estate - owner Pass $ 138,932 $ 175,336 $ 130,240 $ 138,919 $ 86,182 $ 215,458 $ 885,067 $ 22,639 $ 907,706 Special mention 396 45 179 2,403 462 19,807 23,292 0 23,292 Substandard 0 0 3,919 835 1,324 5,234 11,312 0 11,312 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 139,328 $ 175,381 $ 134,338 $ 142,157 $ 87,968 $ 240,499 $ 919,671 $ 22,639 $ 942,310 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 2,643 $ 1 $ 71 $ 2,715 $ 0 $ 2,715 Residential real estate Performing $ 325,304 $ 234,583 $ 255,964 $ 188,212 $ 101,663 $ 210,583 $ 1,316,309 $ 0 $ 1,316,309 Nonperforming 243 917 2,584 3,496 2,160 7,965 17,365 0 17,365 Total $ 325,547 $ 235,500 $ 258,548 $ 191,708 $ 103,823 $ 218,548 $ 1,333,674 $ 0 $ 1,333,674 YTD Gross chargeoffs $ 0 $ 0 $ 8 $ 1 $ 27 $ 3 $ 39 $ 0 $ 39 Home equity Performing $ 28,979 $ 23,175 $ 29,084 $ 32,917 $ 9,883 $ 22,419 $ 146,457 $ 606,183 $ 752,640 Nonperforming 20 69 258 162 138 317 964 5,072 6,036 Total $ 28,999 $ 23,244 $ 29,342 $ 33,079 $ 10,021 $ 22,736 $ 147,421 $ 611,255 $ 758,676 YTD Gross chargeoffs $ 0 $ 0 $ 7 $ 0 $ 174 $ 159 $ 340 $ 0 $ 340 Installment Performing $ 16,026 $ 39,212 $ 22,961 $ 3,923 $ 1,691 $ 3,768 $ 87,581 $ 68,673 $ 156,254 Nonperforming 196 1,142 742 12 12 30 2,134 690 2,824 Total $ 16,222 $ 40,354 $ 23,703 $ 3,935 $ 1,703 $ 3,798 $ 89,715 $ 69,363 $ 159,078 YTD Gross chargeoffs $ 168 $ 3,189 $ 2,903 $ 154 $ 5 $ 23 $ 6,442 $ 0 $ 6,442 Credit cards (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 59,438 $ 59,438 Nonperforming 0 0 0 0 0 0 0 501 501 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 59,939 $ 59,939 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1,173 $ 1,173 Total Loans $ 2,275,641 $ 2,255,789 $ 1,477,690 $ 951,457 $ 935,194 $ 1,407,027 $ 9,302,798 $ 1,630,378 $ 10,933,176 Total YTD Gross Chargeoffs $ 178 $ 6,167 $ 15,467 $ 11,883 $ 1,143 $ 4,304 $ 39,142 $ 1,173 $ 40,315 Delinquency. Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the date of the scheduled payment. Loan delinquency, including loans classified as nonaccrual, was as follows: As of September 30, 2024 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 2,799 $ 1,431 $ 5,452 $ 9,682 $ 3,668,864 $ 3,678,546 $ 4 Lease financing 2,641 903 6,723 10,267 577,148 587,415 266 Construction real estate 0 0 0 0 802,264 802,264 0 Commercial real estate-investor 27 0 17,464 17,491 3,029,568 3,047,059 0 Commercial real estate-owner 91 861 5,421 6,373 981,388 987,761 0 Residential real estate 5,759 225 5,310 11,294 1,410,892 1,422,186 0 Home equity 1,408 1,229 2,014 4,651 820,780 825,431 0 Installment 848 574 556 1,978 139,292 141,270 0 Credit card 356 205 193 754 60,386 61,140 193 Total $ 13,929 $ 5,428 $ 43,133 $ 62,490 $ 11,490,582 $ 11,553,072 $ 463 As of December 31, 2023 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 1,717 $ 733 $ 4,822 $ 7,272 $ 3,493,949 $ 3,501,221 $ 376 Lease financing 790 1,028 4,224 6,042 468,775 474,817 1,151 Construction real estate 0 0 0 0 564,832 564,832 0 Commercial real estate-investor 19 16,455 6,238 22,712 3,115,917 3,138,629 0 Commercial real estate-owner 269 205 5,290 5,764 936,546 942,310 0 Residential real estate 4,786 1,929 3,744 10,459 1,323,215 1,333,674 0 Home equity 1,998 1,082 1,919 4,999 753,677 758,676 0 Installment 1,157 864 669 2,690 156,388 159,078 0 Credit card 320 211 501 1,032 58,907 59,939 501 Total $ 11,056 $ 22,507 $ 27,407 $ 60,970 $ 10,872,206 $ 10,933,176 $ 2,028 Financial Difficulty Modifications. 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 payment 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 or 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 tables provide the amortized cost basis, as of the period end date, of FDMs that were granted modifications during the three months ended September 30, 2024 and 2023: Three months ended September 30, 2024 (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 $ 0 $ 0 $ 0 $ 0 0.00 % Construction real estate 0 0 10,500 0 0 10,500 1.31 % Residential real estate 0 921 4 0 0 925 0.07 % Home equity 0 48 0 0 0 48 0.01 % Total $ 0 $ 969 $ 10,504 $ 0 $ 0 $ 11,473 0.10 % Three months ended September 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 $ 2,834 $ 0 $ 0 $ 0 $ 2,834 0.08 % Residential real estate 0 756 0 0 0 756 0.06 % Home equity 0 0 0 0 0 0 0.00 % Total $ 0 $ 3,590 $ 0 $ 0 $ 0 $ 3,590 0.03 % The following tables provide the amortized cost basis, as of the period end date, of FDMs that were granted modifications during the nine months ended September 30, 2024 and 2023: Nine months ended September 30, 2024 (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 $ 383 $ 15,860 $ 0 $ 0 $ 16,243 0.44 % Construction real estate 0 0 10,500 0 0 10,500 1.31 % Residential real estate 0 1,955 4 0 0 1,959 0.14 % Home equity 0 285 0 0 0 285 0.03 % Total $ 0 $ 2,623 $ 26,364 $ 0 $ 0 $ 28,987 0.25 % Nine months ended September 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 $ 2,834 $ 3,561 $ 0 $ 0 $ 6,395 0.19 % Residential real estate 0 1,772 99 0 57 1,928 0.15 % Home equity 0 168 0 0 15 183 0.02 % Total $ 0 $ 4,774 $ 3,660 $ 0 $ 72 $ 8,506 0.08 % The following table provides the financial effect of FDMs granted during the three months ended September 30, 2024 and 2023: Three months ended September 30, 2024 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % N/A Construction real estate 0 0.00 % 0.3 years Residential real estate 0 0.00 % 3.0 years Home equity 0 0.00 % N/A Total $ 0 0.00 % 0.3 years Three months ended September 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % N/A Residential real estate 0 0.00 % N/A Home equity 0 0.00 % N/A Total $ 0 0.00 % N/A The following table provides the financial effect of FDMs granted during the nine months ended September 30, 2024 and 2023: Nine months ended September 30, 2024 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % 0.4 years Construction real estate 0 0.00 % 0.3 years Residential real estate 0 0.00 % 3.0 years Home equity 0 0.00 % N/A Total $ 0 0.00 % 0.4 years Nine months ended September 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % 0.2 years Residential real estate 0 2.00 % 11.4 years Home equity 0 0.31 % 22.6 years Total $ 0 1.65 % 0.8 years The Company has committed to lend no additional amounts to the borrowers who have been classified as FDM as of either September 30, 2024 or September 30, 2023. Additionally, there was one FDM with a balance of $0.1 million that defaulted during the three months ended September 30, 2024 and six FDMs totaling $0.5 million that defaulted during the nine months ended September 30, 2024 and were classified as FDMs during the twelve months preceding the default date. There were four FDMs with a balance of $0.4 million that defaulted during the three months ended September 30, 2023 and five FDMs with a balance of $0.6 million that defaulted during the nine months ended September 30, 2023 and were classified as FDMs during the twelve months preceding the default date. The Company closely monitors the performance of FDMs to understand the effectiveness of its modification efforts. The following table provides the performance of loans, as of the period end date, of FDMs granted during the twelve months preceding September 30, 2024. Twelve months ended September 30, 2024 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Total Commercial & industrial $ 16,184 $ 0 $ 0 $ 0 $ 16,184 Construction real estate 10,500 0 0 0 10,500 Residential real estate 1,949 86 75 125 2,235 Home equity 299 0 0 0 299 Total $ 28,932 $ 86 $ 75 $ 125 $ 29,218 The following table presents the performance as of September 30, 2023 for FDMs granted since the January 1, 2023 adoption date. Nine months ended September 30, 2023 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Total Commercial & industrial $ 6,395 $ 0 $ 0 $ 0 $ 6,395 Residential real estate 1,334 538 0 57 1,929 Home equity 182 0 0 0 182 Total $ 7,911 $ 538 $ 0 $ 57 $ 8,506 Nonaccrual loans. Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest. First Financial individually reviews all nonaccrual loan relationships greater than $250,000 to determine if a 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. These 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 nonaccrual loans and leases: September 30, 2024 December 31, 2023 (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 Commercial & industrial $ 3,732 $ 6,971 $ 10,703 $ 3,329 $ 12,417 $ 15,746 Lease financing 10,666 966 11,632 1,505 2,105 3,610 Construction real estate 0 0 0 0 0 0 Commercial real estate 12,253 11,355 23,608 16,356 11,628 27,984 Residential real estate 0 14,596 14,596 0 14,067 14,067 Home equity 0 4,074 4,074 0 3,476 3,476 Installment 0 826 826 0 870 870 Total nonaccrual loans $ 26,651 $ 38,788 $ 65,439 $ 21,190 $ 44,563 $ 65,753 First Financial recognized interest income on nonaccrual loans and leases of $0.2 million for the three months ended September 30, 2024 and $0.7 million for the three months ended September 30, 2023, and $0.8 million for the nine months ended September 30, 2024 and $1.3 million for the nine months ended September 30, 2023. 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. September 30, 2024 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 6,196 $ 0 $ 2,353 $ 0 $ 0 $ 2,154 $ 10,703 Lease financing 0 0 11,632 0 0 0 11,632 Commercial real estate-investor 0 17,464 0 0 0 0 17,464 Commercial real estate-owner 0 4,250 1,894 0 0 0 6,144 Residential real estate 0 0 0 0 14,596 0 14,596 Home equity 0 0 0 0 4,074 0 4,074 Installment 0 0 0 0 0 826 826 Total $ 6,196 $ 21,714 $ 15,879 $ 0 $ 18,670 $ 2,980 $ 65,439 December 31, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 10,952 $ 0 $ 3,869 $ 0 $ 0 $ 925 $ 15,746 Lease financing 0 0 3,610 0 0 0 3,610 Commercial real estate-investor 0 22,694 0 0 0 0 22,694 Commercial real estate-owner 0 3,397 1,893 0 0 0 5,290 Residential real estate 0 0 0 0 14,067 0 14,067 Home equity 0 0 0 0 3,476 0 3,476 Installment 0 0 0 0 0 870 870 Total $ 10,952 $ 26,091 $ 9,372 $ 0 $ 17,543 $ 1,795 $ 65,753 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 are based on a rate or index plus a spread. 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) September 30, 2024 December 31, 2023 Direct financing leases Lease receivables $ 13,545 $ 16,272 Unguaranteed residual values 10,073 11,402 Sales-type leases Lease receivables 558,144 444,144 Unguaranteed residual values 5,653 2,999 Total net investment in direct financing and sales-type leases $ 587,415 $ 474,817 Interest income for direct financing and sales-type leases was $9.3 million and $6.8 million for the three months ended September 30, 2024 and September 30, 2023, respectively. Interest income for direct financing and sales-type leases was $26.6 million and $17.9 million for the nine months ended September 30, 2024 and September 30, 2023, respectively. The remaining maturities of lease receivables were as follows: (Dollars in thousands) Direct financing and Sales-type Remainder of 2024 $ 47,499 2025 182,346 2026 159,623 2027 129,063 2028 75,447 Thereafter 60,663 Total lease payments 654,641 Less: unearned interest income (82,952) Net lease receivables $ 571,689 OREO. OREO consists of properties acquired by the Company primarily through the loan foreclosure or repossession process, that results in partial or total satisfaction of problem loans. Changes in OREO were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 30 $ 281 $ 106 $ 191 Additions Commercial real estate 0 0 0 0 Residential real estate 0 68 55 387 Total additions 0 68 55 387 Disposals Commercial real estate 0 0 0 0 Residential real estate 0 (167) (106) (252) Total disposals 0 (167) (106) (252) Valuation adjustment Commercial real estate 0 0 0 0 Residential real estate 0 (40) (25) (184) Total valuation adjustment 0 (40) (25) (184) Balance at end of period $ 30 $ 142 $ 30 $ 142

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
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 $58.0 million and $56.9 million as of September 30, 2024 and December 31, 2023, 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, insurance premium financing 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 as well as commercial customers financing their insurance premiums. Expected default activity in the C&I portfolio is based on forecasted manufacturing overtime hours and business bankruptcies. Changes in forecasted expectations for these economic variables could result in volatility in the Company’s ACL in future periods. Lease financing – Lease financing consists of lease transactions for the acquisition of both new and used business equipment for commercial clients. Lease products may include tax leases, finance leases, lease lines of credit and interim funding. The credit underwriting for lease transactions includes detailed analysis of the lessee's industry and business model, nature of the equipment, equipment resale values, historical and projected cash flow analysis, secondary sources of repayment and guarantor, in addition to other considerations. The ACL model for leases sources expected default rates from the C&I portfolio model. Therefore, changes in forecasted expectations for manufacturing overtime hours and business bankruptcies could result in volatility in the Company's ACL as it pertains to finance leases 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, the model is adjusted for forecasted changes in S&P 500 performance, CRE prices, and business bankruptcies. The investor CRE loans model is adjusted by forecasted S&P 500 performance, the return on rental property (NCREIF Property Index) and business bankruptcies. Changes in 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 or 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 basis. 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 household price index, housing starts, mortgage debt service ratio, home sales, and disposable income. 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 debt-to-income and loan-to-value policy limits. The home equity ACL model is adjusted for forecasted changes in personal bankruptcies and outstanding consumer credit. 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 installment ACL model is adjusted for forecasted changes in household consumer debt service ratio, outstanding consumer credit and CPI. Changes in forecasted expectations for these economic variables 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 credit card ACL model is adjusted for forecasted changes in prime rate, outstanding consumer credit and household mortgage debt service ratio. Changes in forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. The Company utilized the Moody's September baseline forecast as its R&S forecast in the quantitative model. For reasonableness, the Company also considered the impact to the model from alternative prepayment speeds and more adverse economic forecasts. 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, office, 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. The ACL as of September 30, 2024 increased from year end primarily due to loan growth and credit migration during the year. Changes in the allowance by loan category were as follows: Three months ended September 30, 2024 (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 $ 49,312 $ 13,919 $ 19,678 $ 34,022 $ 18,415 $ 13,890 $ 4,928 $ 2,021 $ 156,185 Provision for credit losses 5,698 1,502 1 770 163 618 637 541 9,930 Gross charge-offs (5,471) (368) 0 (261) (60) (90) (1,510) (768) (8,528) Recoveries 434 11 0 25 22 240 421 91 1,244 Total net charge-offs (5,037) (357) 0 (236) (38) 150 (1,089) (677) (7,284) Ending allowance for credit losses $ 49,973 $ 15,064 $ 19,679 $ 34,556 $ 18,540 $ 14,658 $ 4,476 $ 1,885 $ 158,831 Three months ended September 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: Balance at beginning of period $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Provision for credit losses (584) 2,918 (821) 7,088 1,969 1,138 1,303 (104) 12,907 Loans charged off (9,207) (76) 0 (6,008) (10) (54) (1,349) (319) (17,023) Recoveries 335 1 0 39 44 125 87 40 671 Total net charge-offs (8,872) (75) 0 (5,969) 34 71 (1,262) (279) (16,352) Ending allowance for credit losses $ 33,171 $ 10,912 $ 10,957 $ 45,570 $ 21,408 $ 16,276 $ 4,507 $ 2,400 $ 145,201 Nine months ended September 30, 2024 (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 $ 44,319 $ 12,365 $ 11,003 $ 34,903 $ 18,088 $ 13,322 $ 4,888 $ 2,545 $ 141,433 Provision for credit losses 15,137 3,189 8,676 5,035 500 1,135 4,583 1,251 39,506 Loans charged off (10,315) (561) 0 (5,582) (131) (237) (5,780) (2,094) (24,700) Recoveries 832 71 0 200 83 438 785 183 2,592 Total net charge-offs (9,483) (490) 0 (5,382) (48) 201 (4,995) (1,911) (22,108) Ending allowance for credit losses $ 49,973 $ 15,064 $ 19,679 $ 34,556 $ 18,540 $ 14,658 $ 4,476 $ 1,885 $ 158,831 Nine months ended September 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 2,092 7,517 (2,570) 10,756 8,531 3,558 3,719 667 34,270 Loans charged off (12,309) (179) 0 (8,722) (30) (166) (4,388) (810) (26,604) Recoveries 1,075 3 0 2,430 223 437 231 159 4,558 Total net charge-offs (11,234) (176) 0 (6,292) 193 271 (4,157) (651) (22,046) Ending allowance for credit losses $ 33,171 $ 10,912 $ 10,957 $ 45,570 $ 21,408 $ 16,276 $ 4,507 $ 2,400 $ 145,201 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 $17.1 million as of September 30, 2024 and $18.4 million as of December 31, 2023. Additionally, First Financial recorded provision expense related to the allowance on unfunded commitments of $0.7 million for the three months ended September 30, 2024 and a provision recapture related to the allowance on unfunded commitments of $1.3 million for the nine months ended September 30, 2024. For the three and nine months ended September 30, 2023, First Financial recorded a provision recapture related to the allowance on unfunded commitments of $1.2 million and $1.4 million, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill. Assets and liabilities acquired in a business combination are recorded at their estimated fair values as of the acquisition date. The excess of the purchase price of the acquisition over the fair value of net assets acquired is recorded as goodwill. Changes in the carrying amount of goodwill for the three and nine months ended September 30, 2024 and September 30, 2023 were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 1,007,656 $ 1,005,828 $ 1,005,868 $ 1,001,507 Goodwill resulting from business combinations 0 40 1,788 4,361 Balance at end of period $ 1,007,656 $ 1,005,868 $ 1,007,656 $ 1,005,868 In the first quarter of 2024, First Financial recorded $1.8 million of goodwill related to the acquisition of Agile Premium Finance. Agile specializes in lending to commercial customers to finance insurance premiums. These loans are generally secured by the unearned premiums on the underlying insurance policies and are typically short in duration. This acquisition is consistent with First Financial's approach of adding niche financial services to its line-up of core banking services and will complement First Financial's existing specialty lending business. The measurement period for recording adjustments to the fair value of assets and liabilities acquired in the Agile acquisition ends in February 2025. 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. Similar to Agile, this acquisition is consistent with First Financial's approach of adding niche financial services to further expand 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 measurement period for recording adjustments to the fair value of assets and liabilities ended in January 2024 for Brady Ware Capital and in May 2024 for Brady Ware Corporate Finance. 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, 2023 and no impairment was indicated. As of September 30, 2024, 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, trade name intangibles and premium finance servicing rights. 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 3.5 years. First Financial recorded a customer list intangible asset in conjunction with the Agile, Summit and Bannockburn acquisitions 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. These customer list intangibles are being amortized on a straight-line basis over their estimated used lives. The Agile customer list was $2.6 million at September 30, 2024 and is being amortized over an estimated remaining life of 12.4 years. The Summit customer list was $23.2 million and $25.1 million at September 30, 2024 and December 31, 2023, respectively, and is being amortized over an estimated remaining life of 9.3 years. The Bannockburn customer list was $21.2 million and $23.9 million at September 30, 2024 and December 31, 2023, respectively, and is being amortized over an estimated remaining life of 5.9 years. Mortgage servicing rights represent the value of servicing fees First Financial expects to receive from the servicing responsibilities it retains when selling fixed and adjustable-rate residential mortgage loans. In those sales, First Financial retains servicing responsibilities and provides 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 September 30, 2024 and September 30, 2023 was $3.3 million and $3.4 million, which includes MSR amortization of $0.9 million and $0.8 million, respectively. Amortization expense recognized on other intangible assets for the nine months ended September 30, 2024 and September 30, 2023 was $9.7 million and $10.1 million, which includes MSR amortization of $2.6 million and $2.3 million, respectively. The gross carrying amount and accumulated amortization of other intangible assets at September 30, 2024 and December 31, 2023 were as follows: (Dollars in thousands) September 30, 2024 December 31, 2023 Gross Accumulated Gross Accumulated Core deposit intangibles $ 41,750 $ (31,575) $ 41,750 $ (29,395) Customer list 72,278 (25,246) 69,563 (20,553) Other 9,381 (3,284) 10,960 (5,477) Mortgage servicing rights 26,508 (8,265) 23,791 (6,690) Total $ 149,917 $ (68,370) $ 146,064 $ (62,115)

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
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 lessee contracts 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 $51.5 million and $54.2 million at September 30, 2024 and December 31, 2023, 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 September 30, 2024 and December 31, 2023, 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 Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Operating lease cost $ 2,010 $ 1,945 $ 6,088 $ 5,736 Variable lease cost 419 787 1,956 2,301 Total operating lease cost $ 2,429 $ 2,732 $ 8,044 $ 8,037 Future minimum commitments due under these lease agreements as of September 30, 2024 are as follows: (Dollars in thousands) Operating leases 2024 (remaining three months) $ 2,066 2025 8,133 2026 7,846 2027 7,514 2028 7,482 Thereafter 43,916 Total lease payments 76,957 Less imputed interest (15,429) Total $ 61,528 The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: September 30, 2024 December 31, 2023 Operating leases Weighted-average remaining lease term 11.8 years 12.3 years Weighted-average discount rate 3.47 % 3.43 % Supplemental cash information at September 30, 2024 and 2023 related to leases was as follows: Nine months ended September 30, (Dollars in thousands) 2024 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 6,338 $ 5,857 ROU assets obtained in exchange for lease obligations Operating leases 1,713 6,160

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Sep. 30, 2024
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 $201.1 million and $153.2 million at September 30, 2024 and December 31, 2023, respectively, net of accumulated depreciation of $85.7 million and $62.1 million, respectively. The Company recorded lease income of $14.6 million and $10.9 million related to lease payments for operating leases in Leasing business income in the Consolidated Statements of Income for the three months ended September 30, 2024 and 2023, respectively. The Company recorded lease income of $39.1 million and $28.9 million related to lease payments for operating leases in Leasing business income in the Consolidated Statements of Income for the nine months ended September 30, 2024 and 2023, respectively. Depreciation expense related to operating lease equipment was $11.9 million and $8.9 million for the three months ended September 30, 2024 and 2023, respectively, and $31.8 million and $23.5 million for the nine months ended September 30, 2024 and 2023, respectively. Depreciation expense related to operating lease equipment is included in Leasing business expense in the Consolidated Statements of Income. 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 nine months ended September 30, 2024 or 2023. 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 September 30, 2024 are as follows: (Dollars in thousands) Undiscounted cash flows 2024 (remaining three months) $ 15,305 2025 55,177 2026 44,925 2027 29,230 2028 16,518 Thereafter 11,686 Total operating lease payments $ 172,841

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 and December 31, 2023, the Bank had no securities sold under agreements to repurchase. First Financial had no federal funds purchased at September 30, 2024 or December 31, 2023, while the Company had $765.0 million and $800.0 million in short-term borrowings with the FHLB at September 30, 2024 and December 31, 2023, respectively. These short-term borrowings are used to manage normal liquidity needs and support the Company's asset and liability management strategies. Additionally, at September 30, 2024 and December 31, 2023, other short-term borrowings included $46.7 million and $137.8 million, respectively, of collateral owed to counterparty banks by First Financial. First Financial also has a $40.0 million short-term credit facility with an unaffiliated bank that matures in December 2024, 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 September 30, 2024 and December 31, 2023, First Financial had no outstanding balance on this facility. 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 September 30, 2024 and December 31, 2023. 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) September 30, 2024 December 31, 2023 FHLB short-term borrowings $ 765,000 $ 800,000 Other short-term borrowings 46,653 137,814 Total short-term borrowings $ 811,653 $ 937,814 First Financial had $344.1 million of long-term debt as of both September 30, 2024 and December 31, 2023 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: September 30, 2024 December 31, 2023 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 314,505 5.50 % $ 314,163 5.60 % Unamortized debt issuance costs (1,324) N/A (1,613) N/A Notes issued in conjunction with acquisition of property and equipment 28,587 4.61 % 29,179 4.40 % Capital lease liability 1,543 3.85 % 1,611 3.84 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 344,086 5.43 % $ 344,115 5.51 % 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. Subordinated notes are included in Long-term debt on the Consolidated Balance Sheets and treated as Tier 2 capital for regulatory capital purposes, subject to certain limitations. When subordinated notes are within five years of maturity, the tier 2 capital eligibility reduces by 20% each year. Since this subordinated debt is within one year of maturity, it is no longer eligible to be treated as Tier 2 capital at September 30, 2024 for regulatory capital purposes. 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. This subordinated debt issued in April 2020 that matures in May 2030 is eligible to be treated as Tier 2 capital for 100% of its original issuance amount at September 30, 2024 for regulatory capital purposes. 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 $44.5 million and $44.2 million for these notes at September 30, 2024 and December 31, 2023, 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. All of these acquired notes are callable as of September 30, 2024 and are treated as Tier 1 capital for regulatory capital purposes. Additionally, long-term borrowings included $28.6 million and $29.2 million of term notes, both with and without recourse, with an average interest rate of 4.61% and 4.40% at September 30, 2024 and December 31, 2023, 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)	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 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 $ 94,520 $ (17,694) $ 112,214 $ (24,717) $ 87,497 $ (291,143) $ 87,497 $ (203,646) Unrealized gain (loss) on derivatives 3,855 (199) 4,054 (938) 3,116 (794) 3,116 2,322 Retirement obligation 0 (489) 489 (113) 376 (30,540) 376 (30,164) Foreign currency translation 158 0 158 0 158 (932) 158 (774) Total $ 98,533 $ (18,382) $ 116,915 $ (25,768) $ 91,147 $ (323,409) $ 91,147 $ (232,262) Three months ended September 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 $ (71,051) $ (4) $ (71,047) $ 15,650 $ (55,397) $ (320,336) $ (55,397) $ (375,733) Unrealized gain (loss) on derivatives (2,014) (71) (1,943) 450 (1,493) (331) (1,493) (1,824) Retirement obligation 0 (213) 213 (49) 164 (31,776) 164 (31,612) Foreign currency translation (269) 0 (269) 0 (269) (567) (269) (836) Total $ (73,334) $ (288) $ (73,046) $ 16,051 $ (56,995) $ (353,010) $ (56,995) $ (410,005) Nine months ended September 30, 2024 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 $ 75,223 $ (25,212) $ 100,435 $ (22,123) $ 78,312 $ (281,958) $ 78,312 $ (203,646) Unrealized gain (loss) on derivatives (2,460) (596) (1,864) 431 (1,433) 3,755 (1,433) 2,322 Retirement obligation 0 (1,239) 1,239 (286) 953 (31,117) 953 (30,164) Foreign currency translation (275) 0 (275) 0 (275) (499) (275) (774) Total $ 72,488 $ (27,047) $ 99,535 $ (21,978) $ 77,557 $ (309,819) $ 77,557 $ (232,262) Nine months ended September 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 $ (64,285) $ (407) $ (63,878) $ 14,070 $ (49,808) $ (325,925) $ (49,808) $ (375,733) Unrealized gain (loss) on derivatives (2,445) (72) (2,373) 549 (1,824) 0 (1,824) (1,824) Retirement obligation 0 (534) 534 (123) 411 (32,023) 411 (31,612) Foreign currency translation (121) 0 (121) 0 (121) (715) (121) (836) Total $ (66,851) $ (1,013) $ (65,838) $ 14,496 $ (51,342) $ (358,663) $ (51,342) $ (410,005) The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and nine month periods ended September 30, 2024 and 2023, respectively: Amount reclassified from Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Affected Line Item in the Consolidated Statements of Income Gains and losses on cash flow hedges Interest rate contracts $ (199) $ (71) $ (596) $ (72) Interest income - Loans and leases, including fees Realized gain (loss) on securities available-for-sale (17,694) (4) (25,212) (407) Net gain (loss) on investments securities Defined benefit pension plan Amortization of prior service cost (1) (4) (5) (4) (6) Other noninterest expense Recognized net actuarial loss (1) (485) (208) (1,235) (528) Other noninterest expense Defined benefit pension plan total (489) (213) (1,239) (534) Total reclassifications for the period, before tax $ (18,382) $ (288) $ (27,047) $ (1,013) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2024
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 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 with changes in value reported in Accumulated other comprehensive income (loss). 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 client derivatives. First Financial utilizes interest rate swaps as a means to offer commercial borrowers fixed rate funding while providing the Company with floating rate assets. These derivatives are classified as free-standing instruments with the revaluation gain or loss recorded in Client derivative fees in the Consolidated Statements of Income. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes. At September 30, 2024, for the interest rate client derivatives, the Company had a total counterparty notional amount outstanding of $2.2 billion, spread among six counterparties, with an estimated fair value of $51.1 million. At December 31, 2023, the Company had interest rate client derivatives with a total counterparty notional amount outstanding of $2.2 billion, spread among six counterparties, with an estimated fair value of $95.7 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 client 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 when providing this service to customers. These controls include a determination of currency volatility and credit equivalent exposure on these contracts. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes. At September 30, 2024, the Company had total counterparty notional amount outstanding of $7.4 billion spread among four counterparties, with an estimated fair value of $4.6 million . At December 31, 2023, the Company had total counterparty notional amounts outstanding of $7.0 billion spread among five counterparties, with an estimated fair value of $23.9 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. Commodity contracts. In August of 2024, First Financial began entering into financially settled commodity derivative contracts for the benefit of commercial customers to hedge their exposure to various commodity price fluctuations. Similar to the hedging of interest rate risk from interest rate client derivative and foreign exchange contracts, First Financial also enters into commodity contracts with major financial institutions to economically hedge a substantial portion of the exposure from client driven commodity derivative activity. These derivatives are classified as free-standing instruments with the revaluation gain or loss recorded in Derivative 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 when providing this service to customers. These controls include monitoring of commodity volatility and credit exposure on these contracts. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes. At September 30, 2024, the Company had total counterparty notional amount outstanding of $0.3 million with one counterparty, with an estimated fair value of $0.2 million. Cash Flow Hedges . In 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 both September 30, 2024 and December 31, 2023, these hedges were determined to be effective and are expected to remain effective during the remaining terms. Changes in the 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 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 notional value of the Company's cash flow hedges was $1.0 billion at September 30, 2024, with a $2.3 million loss recorded in AOCI in the Consolidated Balance Sheet. As of September 30, 2024, the maximum length of time over which the Company is hedging its exposure to the variability in future cash flows is 51 months. It is estimated that $0.7 million will be reclassified from OCI to interest income during the next 12 months. At December 31, 2023, the notional value of the Company's cash flow hedges was $1.0 billion, with a $3.8 million gain recorded in AOCI in the Consolidated Balance Sheet. As of December 31, 2023, the maximum length of time over which the Company was hedging its exposure to the variability in future cash flows was 60 months. The effect of derivative instruments in cash flow hedging relationships on the Consolidated Statements of Income for the three months ended September 30, were as follows: Derivatives in Cash Flow Hedging Relationship Location of Gain or (Loss) Reclassified from AOCI into income Gain (loss) reclassified in AOCI on Derivatives Gain (loss) recognized in OCI on Derivatives (Dollars in thousands) September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Interest rate contracts Interest income/(expense) $ (199) $ (71) $ 3,116 $ (1,493) The effect of derivative instruments in cash flow hedging relationships on the Consolidated Statements of Income for the nine months ended September 30, were as follows: Derivatives in Cash Flow Hedging Relationship Location of Gain or (Loss) Reclassified from AOCI into income Gain (loss) reclassified in AOCI on Derivatives Gain (loss) recognized in OCI on Derivatives (Dollars in thousands) September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Interest rate contracts Interest income/(expense) $ (596) $ (72) $ (1,433) $ (1,824) 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: September 30, 2024 December 31, 2023 Estimated fair value Estimated fair value (Dollars in thousands) Notional Gain (1) Loss (2) Notional Gain (1) Loss (2) Derivatives not designated as qualifying hedging instruments Interest rate derivatives - instruments associated with loans Matched interest rate contracts with borrowers $ 2,198,862 $ 22,400 $ (69,381) $ 2,172,714 $ 13,232 $ (104,343) Matched interest rate contracts with counterparty 2,198,862 69,205 (22,400) 2,172,714 104,092 (13,232) Foreign exchange contracts Matched foreign exchange contracts with customers 7,362,469 88,853 (93,429) 7,021,569 84,731 (60,825) Match foreign exchange contracts with counterparty 7,301,358 93,429 (88,853) 6,972,870 60,825 (84,731) Commodity contracts Matched commodity with client 300 0 (155) 0 0 0 Matched commodity with counterparty 300 155 0 0 0 0 Total derivatives not designated as qualifying hedging instruments 19,062,151 274,042 (274,218) 18,339,867 262,880 (263,131) Derivatives designated as qualifying hedging instruments Cash flow hedges Interest rate collars and floors 1,000,000 4,497 0 1,000,000 6,896 0 Total derivatives designated as qualifying hedging instruments 1,000,000 4,497 0 1,000,000 6,896 0 Total $ 20,062,151 $ 278,539 $ (274,218) $ 19,339,867 $ 269,776 $ (263,131) (1) Derivative assets are included in Accrued interest and other assets in the Consolidated Balance Sheets. (2) Derivative liabilities are included in Accrued interest and other liabilities in the Consolidated Balance Sheets. 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: September 30, 2024 December 31, 2023 (Dollars in thousands) Gross amounts of recognized assets (liabilities) Gross amounts offset in the Consolidated Balance Sheets Net amounts of assets/(liabilities) presented in the Consolidated Balance Sheets Gross amounts of recognized assets (liabilities) Gross amounts offset in the Consolidated Balance Sheets Net amounts of assets/(liabilities) presented in the Consolidated Balance Sheets Interest rate contracts (1) $ (91,605) $ 111,251 $ 19,646 $ (117,324) $ 270,678 $ 153,354 Foreign exchange contracts (182,282) 4,608 (177,674) (145,556) 55,959 (89,597) Commodity contracts (155) 155 0 0 0 0 Cash flow hedges 4,497 (3,021) 1,476 6,896 (4,886) 2,010 Total $ (269,545) $ 112,993 $ (156,552) $ (255,984) $ 321,751 $ 65,767 (1) Includes accrued interest receivable and collateral. The following table details the derivative financial instruments and the average remaining maturities at September 30, 2024: (Dollars in thousands) Notional Average Fair Interest rate contracts Receive fixed, matched interest rate contracts with borrower $ 2,198,862 4.3 $ (46,981) Pay fixed, matched interest rate contracts with counterparty 2,198,862 4.3 46,805 Foreign exchange contracts Foreign exchange contracts-pay USD 7,362,469 0.7 (4,576) Foreign exchange contracts-receive USD 7,301,358 0.7 4,576 Commodities contracts Client commodity contracts 300 1.4 (155) Counterparty commodity contracts 300 1.4 155 Total client derivatives 19,062,151 1.5 (176) Cash flow hedges Interest rate collars and floors on loan pools 1,000,000 2.8 4,497 Total cash flow hedges 1,000,000 2.8 4,497 Total $ 20,062,151 1.6 $ 4,321 At September 30, 2024, the derivative collateral owed by the Company to counterparty banks was $30.1 million with $16.5 million restricted within cash and due from banks on the Company's Consolidated Balance Sheets and $46.7 million recorded in short-term borrowings. Derivative collateral owed by the Company to the counterparty banks at December 31, 2023 was $116.2 million with $21.6 million restricted within cash and due from banks and $137.8 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 $219.3 million as of September 30, 2024 and $232.5 million as of December 31, 2023. The total notional value of the sold risk agreements totaled $104.5 million as of September 30, 2024 and $109.2 million as of December 31, 2023. The net fair value of these agreements was recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets and was $0.1 million at both September 30, 2024 and December 31, 2023. Mortgage derivatives.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
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 $17.1 million and $18.4 million of reserves for unfunded commitments recorded in Accrued interest and other liabilities on the Consolidated Balance Sheets at September 30, 2024 and December 31, 2023, respectively. First Financial had commitments to extend credit, including overdraft lending lines, of $4.1 billion at September 30, 2024 and $4.5 billion at December 31, 2023. As of September 30, 2024, commitments with a fixed interest rate totaled $100.1 million while commitments with variable interest rates totaled $4.0 billion. At December 31, 2023, commitments with a fixed interest rate totaled $108.2 million while commitments with variable interest rates totaled $4.4 billion. First Financial's fixed rate commitments have interest rates ranging from 0.00% to 21.00% at both September 30, 2024 and December 31, 2023 and have maturities ranging from less than one year to 31.0 years at September 30, 2024 and maturities ranging from less than one year to 31.6 years at December 31, 2023. 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: September 30, 2024 December 31, 2023 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,872,041 $ 3,678,546 $ 1,942,868 $ 3,501,221 Lease financing 0 587,415 0 474,817 Construction real estate 398,031 802,264 565,009 564,832 Commercial real estate-investor 85,838 3,047,059 101,689 3,138,629 Commercial real estate-owner 38,149 987,761 40,346 942,310 Residential real estate 70,690 1,422,186 98,686 1,333,674 Home equity 998,439 825,431 972,474 758,676 Installment 30,130 141,270 25,841 159,078 Credit card 287,032 61,140 235,686 59,939 Total $ 3,780,350 $ 11,553,072 $ 3,982,599 $ 10,933,176 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 $60.9 million and $34.9 million at September 30, 2024 and December 31, 2023, respectively. Management conducts regular reviews of these instruments on an individual client basis. Risk participation agreements. 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 amount of the risk participation agreements was $323.8 million and $341.7 million at September 30, 2024 and December 31, 2023, 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 September 30, 2024, First Financial expects to recover its remaining investments through the use of the tax credits that are generated by the investments. First Financial adopted ASU 2023-02 effective January 1, 2024, using the modified retrospective basis. This ASU was required for fiscal years beginning after December 15, 2023 and expanded the scope of the proportional amortization method to equity investments beyond LIHTC investments. First Financial has made an accounting policy election to apply PAM to the following tax credit programs: HTC, NMTC, and renewable energy tax credits. For each program that First Financial elected to the apply proportional amortization method, First Financial analyzed each investment individually under the scope criteria to determine if PAM applies. First Financial determined that it was eligible to apply PAM to certain HTC investments, however not every HTC investment qualified under the existing guidance. At the time of adoption, First Financial's existing NMTC and renewable energy tax credits were also not eligible to apply PAM. Consistent with the guidance set forth in the ASU, First Financial recorded a $0.6 million adjustment to retained earnings to account for the transition of qualified HTC that transitioned to PAM during the first quarter of 2024. The following table summarizes First Financial's investments in affordable housing projects and other tax credit investments. (Dollars in thousands) September 30, 2024 December 31, 2023 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 147,038 $ 69,971 $ 142,933 $ 80,465 HTC Proportional amortization 13,958 11,955 0 0 HTC Equity 3,749 1,347 19,798 14,043 NMTC Equity 1,380 0 1,938 0 Renewable energy Equity 23,573 231 23,981 1,857 Total $ 189,698 $ 83,504 $ 188,650 $ 96,365 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 September 30, 2024 September 30, 2023 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC Proportional amortization $ 3,398 $ (3,905) $ 3,455 $ (3,434) HTC Proportional amortization 1,193 (1,104) 0 0 HTC Equity 0 0 0 (80) NMTC Equity 31 (1) 104 (53) Renewable energy Equity 0 0 0 0 Total $ 4,622 $ (5,010) $ 3,559 $ (3,567) Nine months ended September 30, 2024 September 30, 2023 (Dollars in thousands) Accounting Method Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC Proportional amortization $ 10,506 $ (11,926) $ 10,520 $ (10,411) HTC Proportional amortization 2,092 (3,312) 0 0 HTC Equity 0 0 0 (239) NMTC Equity 94 (4) 311 (158) Renewable energy Equity 0 0 0 0 Total $ 12,692 $ (15,242) $ 10,831 $ (10,808) (1) The amortization expense for investments using the proportional amortization method is included in income tax expense. The amortization expense for the equity method investments 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 equity method 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. As part of the ordinary course of business, First Financial and its subsidiaries are parties to 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 September 30, 2024. Reserves are established for these various matters of litigation when appropriate under FASB ASC Topic 450, Contingencies, based in part upon the advice of legal counsel. First Financial had no reserves related to litigation matters as of September 30, 2024 or December 31, 2023.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the third quarter of 2024, income tax expense was $12.4 million, resulting in an effective tax rate of 19.2% compared to income tax expense of $15.3 million and an effective tax rate of 19.5% for the comparable period in 2023. For the first nine months of 2024, income tax expense was $37.5 million, resulting in an effective tax rate of 18.6% compared to $48.1 million and an effective tax rate of 19.4% for the comparable period in 2023. The lower effective tax rate in 2024 is primarily driven by tax credits realized in 2024 as well as lower taxable income. At both September 30, 2024 and December 31, 2023, First Financial had no unrecognized tax benefits. As defined by FASB ASC Topic 740-10, Income Taxes, an unrecognized tax benefit is a position that if recognized would favorably impact the effective income tax rate in future periods. First Financial recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. At September 30, 2024 and December 31, 2023, 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 numerous jurisdictions. Tax years prior to 2020 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2020 through 2023 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 2019.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	9 Months Ended
	Sep. 30, 2024
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. Given the plan's over-funded status, First Financial made no cash contributions to fund the pension plan during the nine months ended September 30, 2024 or the year ended December 31, 2023, and it does not expect to make cash contributions to the plan through the remainder of 2024. As a result of the plan’s actuarial projections, First Financial recorded expense in the Company's Consolidated Statements of Income, as set forth in the following table. Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Service cost $ 2,624 $ 2,304 $ 7,474 $ 6,988 Interest cost 1,080 1,066 3,680 3,213 Expected return on assets (2,647) (2,701) (7,897) (8,101) Amortization of prior service cost 4 5 4 6 Net actuarial loss 485 208 1,235 528 Net periodic benefit cost (income) $ 1,546 $ 882 $ 4,496 $ 2,634

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2024
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, excluding spot transactions. 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, wealth management fees, bankcard income, foreign exchange spot 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 third quarter of 2024 was $7.6 million, partially offset by $3.9 million of expenses within Noninterest income. Gross interchange income for the same period in 2023 was $7.5 million, partially offset by $4.1 million of expenses within Noninterest income. Gross interchange income for the first nine months of 2024 was $22.5 million, partially offset by $11.8 million of expenses within Noninterest income. Gross interchange income for the same period in 2023 was $22.3 million, partially offset by $11.6 million of expenses within Noninterest income. Foreign exchange income. Foreign exchange income includes both spot and forward income in First Financial's Consolidated Statements of Income. Forward income is excluded from the scope of ASU 2019-04, however, spot income is within the scope of the guidance. A foreign exchange spot trade is a trade made for immediate exchange and delivery of the currency, thus satisfying the performance obligation. Income from foreign exchange spot trades was $2.3 million and $2.1 million for the quarters ended September 30, 2024 and 2023, respectively. Income from foreign exchange spot trades was $7.8 million and $7.5 million for the first nine months of September 30, 2024 and 2023, respectively. 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	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per common share: Three months ended Nine months ended September 30, September 30, (Dollars in thousands, except per share data) 2024 2023 2024 2023 Numerator Net income available to common shareholders $ 52,451 $ 63,061 $ 163,945 $ 199,131 Denominator Weighted average shares outstanding for basic earnings per common share 94,473,666 94,030,275 94,377,010 93,896,716 Effect of dilutive securities Employee stock awards 1,005,844 1,095,994 1,001,228 1,189,155 Adjusted weighted average shares for diluted earnings per common share 95,479,510 95,126,269 95,378,238 95,085,871 Earnings per share available to common shareholders Basic $ 0.56 $ 0.67 $ 1.74 $ 2.12 Diluted $ 0.55 $ 0.66 $ 1.72 $ 2.09

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES The fair value framework as disclosed in the Fair Value Topic includes a hierarchy which focuses on prioritizing the inputs used in valuation techniques. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1), a lower priority to observable inputs other than quoted prices in active markets for identical assets and liabilities (Level 2) and the lowest priority to unobservable inputs (Level 3). When determining the fair value measurements for assets and liabilities, First Financial looks to active markets to price identical assets or liabilities whenever possible and classifies such items in Level 1. When identical assets and liabilities are not traded in active markets, First Financial looks to observable market data for similar assets and liabilities and classifies such items as Level 2. Certain assets and liabilities are not actively traded in observable markets and First Financial must use alternative techniques, based on unobservable inputs, to determine the fair value and classifies such items as Level 3. The level within the fair value hierarchy is based on the lowest level of input that is significant in the fair value measurement. The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 September 30, 2024 Financial assets Cash and short-term investments $ 851,194 $ 851,194 $ 851,194 $ 0 $ 0 Investment securities held-to-maturity 77,985 71,126 0 71,126 0 Other investments (1) 11,487 11,487 1,447 10,040 0 Loans and leases 11,394,241 11,348,797 0 0 11,348,797 Accrued interest receivable 72,147 72,147 0 14,170 57,977 Financial liabilities Deposits 13,947,754 13,945,883 0 13,945,883 0 Short-term borrowings 811,653 811,653 811,653 0 0 Long-term debt 344,086 343,609 0 343,609 0 Accrued interest payable 52,350 52,350 8,936 43,414 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2023 Financial assets Cash and short-term investments $ 1,006,019 $ 1,006,019 $ 1,006,019 $ 0 $ 0 Investment securities held-to-maturity 80,321 71,688 0 71,688 0 Other investments (1) 20,554 20,554 1,194 10,040 9,320 Loans and leases 10,791,743 10,468,144 0 0 10,468,144 Accrued interest receivable 72,620 72,620 0 15,697 56,923 Financial liabilities Deposits 13,360,797 13,347,319 0 13,347,319 0 Short-term borrowings 937,814 937,814 937,814 0 0 Long-term debt 344,115 350,426 0 350,426 0 Accrued interest payable 51,454 51,454 15,494 35,960 0 (1) FHLB stock and FRB stock of $108.8 million and $109.4 million as of September 30, 2024 and December 31, 2023, respectively, are excluded from the numbers above. 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, which includes interest rate derivatives, foreign exchange derivatives, floors, collars and commodities contracts, 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 are defined as loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral when the borrowers are experiencing financial difficulty. Collateral dependent loans are carried at fair value when the value of the operation or collateral less any costs to sell is not sufficient to cover the remaining balance. In these instances, the loans will either be 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 $26.7 million and $19.7 million at September 30, 2024 and December 31, 2023, respectively, with a valuation allowance of $8.1 million and $4.4 million at September 30, 2024 and December 31, 2023, 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. Mortgage servicing rights. Mortgage servicing rights are evaluated for impairment based upon the fair value of the rights as compared to the carrying amount. If the carrying amount of the servicing asset exceeds fair value, impairment is recorded so that the servicing asset is carried at fair value. Fair value is determined based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model utilized a discount rate of 11.51% at September 30, 2024 and 11.50% at December 31, 2023, respectively, weighted average prepayment speed of 6.16% at September 30, 2024 and 5.92% at December 31, 2023, respectively, and other economic factors that market participants would use in estimating future net servicing income and that can be validated against available market data. 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 September 30, 2024 Assets Investment securities available-for-sale $ 92 $ 3,111,093 $ 46,080 $ 3,157,265 Loans held for sale 0 12,685 0 12,685 Interest rate derivative contracts 0 91,653 0 91,653 Foreign exchange derivative contracts 0 182,282 0 182,282 Interest rate floors 0 4,497 0 4,497 Commodities contracts 0 155 0 155 Total $ 92 $ 3,402,365 $ 46,080 $ 3,448,537 Liabilities Interest rate derivative contracts $ 0 $ 92,257 $ 0 $ 92,257 Foreign exchange derivative contracts 0 182,282 0 182,282 Commodities contracts 0 155 0 155 Total $ 0 $ 274,694 $ 0 $ 274,694 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2023 Assets Investment securities available-for-sale $ 31,243 $ 2,956,938 $ 32,945 $ 3,021,126 Loans held for sale 0 9,213 0 9,213 Interest rate derivative contracts 0 117,344 0 117,344 Foreign exchange derivative contracts 0 145,556 0 145,556 Interest rate floors 0 6,896 0 6,896 Total $ 31,243 $ 3,235,947 $ 32,945 $ 3,300,135 Liabilities Interest rate derivative contracts $ 0 $ 118,105 $ 0 $ 118,105 Foreign exchange derivative contracts 0 145,556 0 145,556 Total $ 0 $ 263,661 $ 0 $ 263,661 The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three and nine months ended September 30, 2024 and September 30, 2023. Three months ended Nine months ended September 30, September 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 31,428 $ 34,132 $ 32,945 $ 35,857 Accretion (amortization) (47) (30) (73) (84) Increase (decrease) in fair value (549) (162) (527) (119) Settlements (1,924) (795) (3,437) (2,509) Transfers into level 3 17,172 0 17,172 0 Ending balance $ 46,080 $ 33,145 $ 46,080 $ 33,145 Four commercial mortgage-backed securities with a fair value of $17.2 million as of September 30, 2024 were transferred from level 2 to level 3 due to credit deterioration and a lack of observable market data for these investments due to a decrease in market activity for these securities. The Company's valuations were supported by an analysis prepared by an independent third party and approved by management. The approach to determining fair value involved several steps which included: 1) detailed collateral analysis; 2) collateral performance projections and 3) discounted cash flow modeling. 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 September 30, 2024 Assets Collateral dependent loans Commercial & industrial $ 0 $ 0 $ 2,445 Commercial real estate 0 0 12,039 Lease financing 0 0 4,049 OREO 0 0 30 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2023 Assets Collateral dependent loans Commercial & industrial $ 0 $ 0 $ 1,795 Commercial real estate 0 0 13,538 OREO 0 0 106 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 September 30, 2024 and December 31, 2023 was $12.7 million and $9.2 million, respectively. The aggregate unpaid principal balance of the Company’s residential mortgage loans held for sale as of September 30, 2024 and December 31, 2023 was $11.6 million and $8.5 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 $1.1 million and $0.7 million as of September 30, 2024 and December 31, 2023, respectively. Changes in the estimated fair value of residential mortgage loans held for sale are reported as a component of Net gain from sales of loans in the Company’s Consolidated Statements of Income. The change in fair value of the Company’s residential mortgage loans held for sale resulted in a loss of $0.1 million for each of the third quarters of 2024 and 2023. The change in fair value of the Company’s residential mortgage loans held for sale resulted in gains of $0.4 million and $0.6 million for the nine months ended September 30, 2024 and September 30, 2023, respectively.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS On February 29, 2024, First Financial acquired Agile Premium Finance for $96.9 million in an all cash transaction. Agile originates commercial loans for the payment of annual property and casualty insurance for businesses. The loans are secured by the unearned premium of the policies and have an average term of approximately ten months. Upon completion of the transaction, Agile became a division of the Bank and continues to operate as Agile Premium Finance, taking advantage of its existing brand recognition within the insurance premium financing industry. Operating results from the Agile acquisition have been included in the Consolidated Statements of Income since the acquisition date. The Agile transaction was accounted for using the acquisition method of accounting and accordingly, assets acquired, liabilities assumed and consideration exchanged were recorded at estimated fair value on the acquisition date in accordance with FASB ASC Topic 805, Business Combinations. The fair value measurements of assets acquired and liabilities assumed were $97.8 million and $2.7 million, respectively. Acquisition accounting adjustments are considered preliminary at September 30, 2024. These present value measurements are subject to refinement for up to one year after the closing date of the acquisition as additional information relative to closing date fair values become available, and the measurement period ends in February 2025. Goodwill arising from the Agile acquisition was $1.8 million and reflects the additional revenue growth expected with the Company's expansion into the insurance premium financing business. First Financial incurred no expenses related to the Agile acquisition in the third quarter of 2024 and $0.2 million for the nine months ended September 30, 2024. The goodwill is deductible for income tax purposes. For further detail, see Note 8 – Goodwill and Other Intangible Assets. The following table provides the purchase price calculation as of the acquisition date, identifiable assets purchased and liabilities assumed at their estimated fair value. (Dollars in thousands) Agile Purchase consideration Cash consideration $ 96,887 Assets acquired Commercial loans 93,353 Premises and equipment 651 Intangible assets 3,797 Total assets acquired 97,801 Liabilities assumed Other liabilities 2,702 Total liabilities assumed 2,702 Net identifiable assets 95,099 Goodwill $ 1,788

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income	$ 52,451	$ 63,061	$ 163,945	$ 199,131

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
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)	9 Months Ended
	Sep. 30, 2024
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, 2023. 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, 2023 has been derived from the audited financial statements in the Company’s 2023 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	Nonaccrual loans. Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest.
Loans and Leases Receivable, FDM Policy	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 payment 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 or 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	First Financial individually reviews all nonaccrual loan relationships greater than $250,000 to determine if a 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. These 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 $58.0 million and $56.9 million as of September 30, 2024 and December 31, 2023, 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, insurance premium financing 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 as well as commercial customers financing their insurance premiums. Expected default activity in the C&I portfolio is based on forecasted manufacturing overtime hours and business bankruptcies. Changes in forecasted expectations for these economic variables could result in volatility in the Company’s ACL in future periods. Lease financing – Lease financing consists of lease transactions for the acquisition of both new and used business equipment for commercial clients. Lease products may include tax leases, finance leases, lease lines of credit and interim funding. The credit underwriting for lease transactions includes detailed analysis of the lessee's industry and business model, nature of the equipment, equipment resale values, historical and projected cash flow analysis, secondary sources of repayment and guarantor, in addition to other considerations. The ACL model for leases sources expected default rates from the C&I portfolio model. Therefore, changes in forecasted expectations for manufacturing overtime hours and business bankruptcies could result in volatility in the Company's ACL as it pertains to finance leases 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, the model is adjusted for forecasted changes in S&P 500 performance, CRE prices, and business bankruptcies. The investor CRE loans model is adjusted by forecasted S&P 500 performance, the return on rental property (NCREIF Property Index) and business bankruptcies. Changes in 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 or 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 basis. 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 household price index, housing starts, mortgage debt service ratio, home sales, and disposable income. 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 debt-to-income and loan-to-value policy limits. The home equity ACL model is adjusted for forecasted changes in personal bankruptcies and outstanding consumer credit. 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 installment ACL model is adjusted for forecasted changes in household consumer debt service ratio, outstanding consumer credit and CPI. Changes in forecasted expectations for these economic variables 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 credit card ACL model is adjusted for forecasted changes in prime rate, outstanding consumer credit and household mortgage debt service ratio. Changes in forecasted expectations for these economic variables could result in volatility in the Company's ACL in future periods. The Company utilized the Moody's September baseline forecast as its R&S forecast in the quantitative model. For reasonableness, the Company also considered the impact to the model from alternative prepayment speeds and more adverse economic forecasts. 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, office, 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. The ACL as of September 30, 2024 increased from year end primarily due to loan growth and credit migration during the year. Changes in the allowance by loan category were as follows:
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, 2023 and no impairment was indicated. As of September 30, 2024, 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	s defined by FASB ASC Topic 740-10, Income Taxes, an unrecognized tax benefit is a position that if recognized would favorably impact the effective income tax rate in future periods.
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, which includes interest rate derivatives, foreign exchange derivatives, floors, collars and commodities contracts, 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 are defined as loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral when the borrowers are experiencing financial difficulty. Collateral dependent loans are carried at fair value when the value of the operation or collateral less any costs to sell is not sufficient to cover the remaining balance. In these instances, the loans will either be 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 $26.7 million and $19.7 million at September 30, 2024 and December 31, 2023, respectively, with a valuation allowance of $8.1 million and $4.4 million at September 30, 2024 and December 31, 2023, 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. Mortgage servicing rights. Mortgage servicing rights are evaluated for impairment based upon the fair value of the rights as compared to the carrying amount. If the carrying amount of the servicing asset exceeds fair value, impairment is recorded so that the servicing asset is carried at fair value. Fair value is determined based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model utilized a discount rate of 11.51% at September 30, 2024 and 11.50% at December 31, 2023, respectively, weighted average prepayment speed of 6.16% at September 30, 2024 and 5.92% at December 31, 2023, respectively, and other economic factors that market participants would use in estimating future net servicing income and that can be validated against available market data. 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. These derivatives are classified as free-standing instruments with the revaluation gain or loss recorded in Client derivative fees in the Consolidated Statements of Income. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes.
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 client 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 when providing this service to customers. These controls include a determination of currency volatility and credit equivalent exposure on these contracts. While these derivatives represent economic hedges, they do not qualify as hedges for accounting purposes.

Receivables, Loans, Notes Recei

Receivables, Loans, Notes Receivable, and Others (Policies)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans and Leases Receivable, Nonaccrual Loan and Lease Status, Policy	Nonaccrual loans. Loans are classified as nonaccrual when, in the opinion of management, collection of principal or interest is doubtful or when principal or interest payments are 90 days or more past due. Generally, loans are classified as nonaccrual due to the continued failure to adhere to contractual payment terms by the borrower, coupled with other pertinent factors. When a loan is classified as nonaccrual, the accrual of interest income is discontinued and previously accrued but unpaid interest is reversed. Any payments received while a loan is on nonaccrual status are applied as a reduction to the carrying value of the loan. A loan classified as nonaccrual may return to accrual status if none of the principal and interest is due and unpaid, and the Bank expects repayment of the remaining contractual principal and interest.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of Held-To-Maturity and Available-For-Sale Investment Securities	The following is a summary of HTM and AFS investment securities as of September 30, 2024: 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 $ 100 $ 0 $ (7) $ 93 Securities of U.S. government agencies and corporations 0 0 0 0 82,861 0 (8,952) 73,909 Mortgage-backed securities - residential 0 0 0 0 978,973 8,430 (73,462) 913,941 Mortgage-backed securities - commercial 31,242 0 (3,778) 27,464 415,811 384 (23,626) 392,569 Collateralized mortgage obligations 7,231 0 (539) 6,692 605,547 3,272 (44,485) 564,334 Obligations of state and other political subdivisions 8,262 110 (237) 8,135 640,066 593 (98,608) 542,051 Asset-backed securities 0 0 0 0 557,239 1,733 (19,253) 539,719 Other securities 31,250 0 (2,415) 28,835 137,737 113 (7,201) 130,649 Total $ 77,985 $ 110 $ (6,969) $ 71,126 $ 3,418,334 $ 14,525 $ (275,594) $ 3,157,265 The following is a summary of HTM and AFS investment securities as of December 31, 2023: Held-to-maturity Available-for-sale (Dollars in thousands) Amortized Unrecognized gain Unrecognized Fair Amortized Unrealized Unrealized Fair U.S. Treasuries $ 0 $ 0 $ 0 $ 0 $ 34,904 $ 0 $ (3,661) $ 31,243 Securities of U.S. government agencies and corporations 0 0 0 0 81,790 0 (12,010) 69,780 Mortgage-backed securities - residential 0 0 0 0 744,546 2,034 (85,532) 661,048 Mortgage-backed securities - commercial 32,926 0 (4,628) 28,298 543,134 7 (35,911) 507,230 Collateralized mortgage obligations 7,970 0 (539) 7,431 478,744 181 (60,277) 418,648 Obligations of state and other political subdivisions 8,175 130 (215) 8,090 765,223 1,614 (114,320) 652,517 Asset-backed securities 0 0 0 0 600,055 6 (39,813) 560,248 Other securities 31,250 0 (3,381) 27,869 134,208 0 (13,796) 120,412 Total $ 80,321 $ 130 $ (8,763) $ 71,688 $ 3,382,604 $ 3,842 $ (365,320) $ 3,021,126
Summary of Investment Securities by Estimated Maturity	The following table provides a summary of investment securities by contractual maturity as of September 30, 2024, 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 $ 6,860 $ 6,878 Due after one year through five years 5,137 5,233 110,769 103,568 Due after five years through ten years 32,760 30,353 238,451 209,263 Due after ten years 1,615 1,384 504,684 426,993 Mortgage-backed securities - residential 0 0 978,973 913,941 Mortgage-backed securities - commercial 31,242 27,464 415,811 392,569 Collateralized mortgage obligations 7,231 6,692 605,547 564,334 Asset-backed securities 0 0 557,239 539,719 Total $ 77,985 $ 71,126 $ 3,418,334 $ 3,157,265
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: September 30, 2024 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 93 $ (7) $ 93 $ (7) Securities of U.S. Government agencies and corporations 0 0 73,909 (8,952) 73,909 (8,952) Mortgage-backed securities - residential 32,903 (63) 538,029 (73,399) 570,932 (73,462) Mortgage-backed securities - commercial 23,191 (554) 324,377 (23,072) 347,568 (23,626) Collateralized mortgage obligations 56,534 (353) 311,939 (44,132) 368,473 (44,485) Obligations of state and other political subdivisions 0 0 496,345 (98,608) 496,345 (98,608) Asset-backed securities 14,400 (81) 204,634 (19,172) 219,034 (19,253) Other securities 0 0 114,535 (7,201) 114,535 (7,201) Total $ 127,028 $ (1,051) $ 2,063,861 $ (274,543) $ 2,190,889 $ (275,594) December 31, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrealized Fair Unrealized Fair Unrealized U.S. Treasuries $ 0 $ 0 $ 31,243 $ (3,661) $ 31,243 $ (3,661) Securities of U.S. Government agencies and corporations 0 0 69,780 (12,010) 69,780 (12,010) Mortgage-backed securities - residential 31,892 (483) 538,863 (85,049) 570,755 (85,532) Mortgage-backed securities - commercial 1,772 (11) 495,451 (35,900) 497,223 (35,911) Collateralized mortgage obligations 10,699 (157) 393,884 (60,120) 404,583 (60,277) Obligations of state and other political subdivisions 15,155 (132) 562,740 (114,188) 577,895 (114,320) Asset-backed securities 6,853 (15) 542,029 (39,798) 548,882 (39,813) Other securities 14,605 (396) 105,807 (13,400) 120,412 (13,796) Total $ 80,976 $ (1,194) $ 2,739,797 $ (364,126) $ 2,820,773 $ (365,320) The following tables provide the fair value and gross unrecognized losses of HTM investment securities in an unrecognized 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: September 30, 2024 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrecognized Fair Unrecognized Fair Unrecognized 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 27,464 (3,778) 27,464 (3,778) Collateralized mortgage obligations 0 0 6,692 (539) 6,692 (539) Obligations of state and other political subdivisions 1,025 (6) 1,384 (231) 2,409 (237) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 28,835 (2,415) 28,835 (2,415) Total $ 1,025 $ (6) $ 64,375 $ (6,963) $ 65,400 $ (6,969) December 31, 2023 Less than 12 months 12 months or more Total (Dollars in thousands) Fair Unrecognized Fair Unrecognized Fair Unrecognized 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 28,298 (4,628) 28,298 (4,628) Collateralized mortgage obligations 0 0 7,431 (539) 7,431 (539) Obligations of state and other political subdivisions 1,128 (3) 1,488 (212) 2,616 (215) Asset-backed securities 0 0 0 0 0 0 Other securities 0 0 27,869 (3,381) 27,869 (3,381) Total $ 1,128 $ (3) $ 65,086 $ (8,760) $ 66,214 $ (8,763)

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Financial Receivable Credit Quality Indicators	The following table sets forth the Company's loan portfolio at September 30, 2024 by risk attribute and origination date as well as current period gross chargeoffs: (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Commercial & industrial Pass $ 565,576 $ 749,619 $ 618,995 $ 322,452 $ 190,698 $ 264,131 $ 2,711,471 $ 841,607 $ 3,553,078 Special mention 4,975 2,713 2,492 210 1,081 14,116 25,587 13,189 38,776 Substandard 6,269 3,678 21,260 9,424 2,563 6,327 49,521 37,171 86,692 Total $ 576,820 $ 756,010 $ 642,747 $ 332,086 $ 194,342 $ 284,574 $ 2,786,579 $ 891,967 $ 3,678,546 YTD Gross chargeoffs $ 239 $ 996 $ 1,565 $ 4,058 $ 131 $ 3,326 $ 10,315 $ 0 $ 10,315 Lease financing Pass $ 154,598 $ 297,383 $ 83,103 $ 12,910 $ 6,291 $ 1,959 $ 556,244 $ 0 $ 556,244 Special mention 49 3,746 11,035 588 513 0 15,931 0 15,931 Substandard 0 7,439 5,019 155 8 2,619 15,240 0 15,240 Total $ 154,647 $ 308,568 $ 99,157 $ 13,653 $ 6,812 $ 4,578 $ 587,415 $ 0 $ 587,415 YTD Gross chargeoffs $ 0 $ 132 $ 396 $ 33 $ 0 $ 0 $ 561 $ 0 $ 561 Construction real estate Pass $ 39,811 $ 282,001 $ 321,352 $ 99,373 $ 1,365 $ 5,935 $ 749,837 $ 0 $ 749,837 Special mention 0 0 12,020 0 16,541 10,247 38,808 0 38,808 Substandard 3,119 0 0 10,500 0 0 13,619 0 13,619 Total $ 42,930 $ 282,001 $ 333,372 $ 109,873 $ 17,906 $ 16,182 $ 802,264 $ 0 $ 802,264 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 328,726 $ 413,495 $ 537,659 $ 375,416 $ 235,019 $ 1,020,394 $ 2,910,709 $ 40,589 $ 2,951,298 Special mention 0 15,098 0 8,887 107 25,125 49,217 0 49,217 Substandard 0 0 10,600 0 5,075 30,869 46,544 0 46,544 Doubtful 0 0 0 0 0 0 0 0 0 (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Term Total Revolving Total Total $ 328,726 $ 428,593 $ 548,259 $ 384,303 $ 240,201 $ 1,076,388 $ 3,006,470 $ 40,589 $ 3,047,059 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 788 $ 4,786 $ 5,574 $ 0 $ 5,574 Commercial real estate - owner Pass $ 175,634 $ 129,987 $ 164,655 $ 108,896 $ 131,245 $ 229,396 $ 939,813 $ 15,044 $ 954,857 Special mention 0 3,604 921 1,407 509 2,319 8,760 0 8,760 Substandard 0 0 723 9,715 1,913 11,793 24,144 0 24,144 Total $ 175,634 $ 133,591 $ 166,299 $ 120,018 $ 133,667 $ 243,508 $ 972,717 $ 15,044 $ 987,761 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 8 $ 0 $ 8 Residential real estate Performing $ 138,710 $ 233,573 $ 338,573 $ 242,157 $ 174,781 $ 276,090 $ 1,403,884 $ 0 $ 1,403,884 Nonperforming 0 263 916 3,610 3,864 9,649 18,302 0 18,302 Total $ 138,710 $ 233,836 $ 339,489 $ 245,767 $ 178,645 $ 285,739 $ 1,422,186 $ 0 $ 1,422,186 YTD Gross chargeoffs $ 0 $ 0 $ 25 $ 16 $ 0 $ 90 $ 131 $ 0 $ 131 Home equity Performing $ 23,480 $ 25,141 $ 21,128 $ 25,694 $ 29,549 $ 25,720 $ 150,712 $ 668,445 $ 819,157 Nonperforming 0 97 114 306 151 272 940 5,334 6,274 Total $ 23,480 $ 25,238 $ 21,242 $ 26,000 $ 29,700 $ 25,992 $ 151,652 $ 673,779 $ 825,431 YTD Gross chargeoffs $ 37 $ 37 $ 0 $ 3 $ 5 $ 155 $ 237 $ 0 $ 237 Installment Performing $ 10,149 $ 11,175 $ 26,059 $ 13,682 $ 2,366 $ 4,041 $ 67,472 $ 71,695 $ 139,167 Nonperforming 208 25 753 503 37 26 1,552 551 2,103 Total $ 10,357 $ 11,200 $ 26,812 $ 14,185 $ 2,403 $ 4,067 $ 69,024 $ 72,246 $ 141,270 YTD Gross chargeoffs $ 189 $ 855 $ 3,283 $ 1,358 $ 53 $ 42 $ 5,780 $ 0 $ 5,780 Credit cards Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 60,947 $ 60,947 Nonperforming 0 0 0 0 0 0 0 193 193 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 61,140 $ 61,140 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2,094 $ 2,094 Total Loans $ 1,451,304 $ 2,179,037 $ 2,177,377 $ 1,245,885 $ 803,676 $ 1,941,028 $ 9,798,307 $ 1,754,765 $ 11,553,072 Total YTD Gross Chargeoffs $ 465 $ 2,020 $ 5,269 $ 5,468 $ 977 $ 8,407 $ 22,606 $ 2,094 $ 24,700 The following table sets forth the Company's loan portfolio at December 31, 2023 by risk attribute and origination date: (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Commercial & industrial Pass $ 848,448 $ 736,213 $ 414,460 $ 265,143 $ 113,296 $ 226,970 $ 2,604,530 $ 774,080 $ 3,378,610 Special mention 0 13,373 4,970 882 19,560 1,328 40,113 8,882 48,995 Substandard 3,133 21,505 11,483 1,205 1,023 9,990 48,339 25,277 73,616 Total $ 851,581 $ 771,091 $ 430,913 $ 267,230 $ 133,879 $ 238,288 $ 2,692,982 $ 808,239 $ 3,501,221 YTD Gross chargeoffs $ 10 $ 2,978 $ 7,267 $ 7,055 $ 936 $ 929 $ 19,175 $ 0 $ 19,175 Lease financing Pass $ 261,064 $ 186,997 $ 6,404 $ 1,189 $ 2,222 $ 523 $ 458,399 $ 0 $ 458,399 Special mention 4,761 8,047 0 0 0 0 12,808 0 12,808 Substandard 1,407 1,961 97 0 145 0 3,610 0 3,610 Total $ 267,232 $ 197,005 $ 6,501 $ 1,189 $ 2,367 $ 523 $ 474,817 $ 0 $ 474,817 YTD Gross chargeoffs $ 0 $ 0 $ 4,423 $ 0 $ 0 $ 0 $ 4,423 $ 0 $ 4,423 Construction real estate Pass $ 170,259 $ 208,446 $ 108,886 $ 27,686 $ 7,784 $ 6,165 $ 529,226 $ 19,275 $ 548,501 Special mention 0 0 0 16,331 0 0 16,331 0 16,331 Substandard 0 0 0 0 0 0 0 0 0 Total $ 170,259 $ 208,446 $ 108,886 $ 44,017 $ 7,784 $ 6,165 $ 545,557 $ 19,275 $ 564,832 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - investor Pass $ 468,579 $ 595,423 $ 473,325 $ 261,794 $ 554,893 $ 636,598 $ 2,990,612 $ 39,668 $ 3,030,280 Special mention 7,894 9,345 12,134 110 32,756 14,204 76,443 0 76,443 Substandard 0 0 0 6,238 0 25,668 31,906 0 31,906 Total $ 476,473 $ 604,768 $ 485,459 $ 268,142 $ 587,649 $ 676,470 $ 3,098,961 $ 39,668 $ 3,138,629 YTD Gross chargeoffs $ 0 $ 0 $ 859 $ 2,030 $ 0 $ 3,119 $ 6,008 $ 0 $ 6,008 Commercial real estate - owner Pass $ 138,932 $ 175,336 $ 130,240 $ 138,919 $ 86,182 $ 215,458 $ 885,067 $ 22,639 $ 907,706 Special mention 396 45 179 2,403 462 19,807 23,292 0 23,292 Substandard 0 0 3,919 835 1,324 5,234 11,312 0 11,312 Doubtful 0 0 0 0 0 0 0 0 0 Total $ 139,328 $ 175,381 $ 134,338 $ 142,157 $ 87,968 $ 240,499 $ 919,671 $ 22,639 $ 942,310 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 2,643 $ 1 $ 71 $ 2,715 $ 0 $ 2,715 Residential real estate Performing $ 325,304 $ 234,583 $ 255,964 $ 188,212 $ 101,663 $ 210,583 $ 1,316,309 $ 0 $ 1,316,309 Nonperforming 243 917 2,584 3,496 2,160 7,965 17,365 0 17,365 Total $ 325,547 $ 235,500 $ 258,548 $ 191,708 $ 103,823 $ 218,548 $ 1,333,674 $ 0 $ 1,333,674 YTD Gross chargeoffs $ 0 $ 0 $ 8 $ 1 $ 27 $ 3 $ 39 $ 0 $ 39 Home equity Performing $ 28,979 $ 23,175 $ 29,084 $ 32,917 $ 9,883 $ 22,419 $ 146,457 $ 606,183 $ 752,640 Nonperforming 20 69 258 162 138 317 964 5,072 6,036 Total $ 28,999 $ 23,244 $ 29,342 $ 33,079 $ 10,021 $ 22,736 $ 147,421 $ 611,255 $ 758,676 YTD Gross chargeoffs $ 0 $ 0 $ 7 $ 0 $ 174 $ 159 $ 340 $ 0 $ 340 Installment Performing $ 16,026 $ 39,212 $ 22,961 $ 3,923 $ 1,691 $ 3,768 $ 87,581 $ 68,673 $ 156,254 Nonperforming 196 1,142 742 12 12 30 2,134 690 2,824 Total $ 16,222 $ 40,354 $ 23,703 $ 3,935 $ 1,703 $ 3,798 $ 89,715 $ 69,363 $ 159,078 YTD Gross chargeoffs $ 168 $ 3,189 $ 2,903 $ 154 $ 5 $ 23 $ 6,442 $ 0 $ 6,442 Credit cards (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Term Total Revolving Total Performing $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 59,438 $ 59,438 Nonperforming 0 0 0 0 0 0 0 501 501 Total $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 59,939 $ 59,939 YTD Gross chargeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1,173 $ 1,173 Total Loans $ 2,275,641 $ 2,255,789 $ 1,477,690 $ 951,457 $ 935,194 $ 1,407,027 $ 9,302,798 $ 1,630,378 $ 10,933,176 Total YTD Gross Chargeoffs $ 178 $ 6,167 $ 15,467 $ 11,883 $ 1,143 $ 4,304 $ 39,142 $ 1,173 $ 40,315
Loan Delinquency, including Nonaccrual Loans	Loan delinquency, including loans classified as nonaccrual, was as follows: As of September 30, 2024 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 2,799 $ 1,431 $ 5,452 $ 9,682 $ 3,668,864 $ 3,678,546 $ 4 Lease financing 2,641 903 6,723 10,267 577,148 587,415 266 Construction real estate 0 0 0 0 802,264 802,264 0 Commercial real estate-investor 27 0 17,464 17,491 3,029,568 3,047,059 0 Commercial real estate-owner 91 861 5,421 6,373 981,388 987,761 0 Residential real estate 5,759 225 5,310 11,294 1,410,892 1,422,186 0 Home equity 1,408 1,229 2,014 4,651 820,780 825,431 0 Installment 848 574 556 1,978 139,292 141,270 0 Credit card 356 205 193 754 60,386 61,140 193 Total $ 13,929 $ 5,428 $ 43,133 $ 62,490 $ 11,490,582 $ 11,553,072 $ 463 As of December 31, 2023 (Dollars in thousands) 30 – 59 60 – 89 > 89 days Total Current Total > 89 days Loans Commercial & industrial $ 1,717 $ 733 $ 4,822 $ 7,272 $ 3,493,949 $ 3,501,221 $ 376 Lease financing 790 1,028 4,224 6,042 468,775 474,817 1,151 Construction real estate 0 0 0 0 564,832 564,832 0 Commercial real estate-investor 19 16,455 6,238 22,712 3,115,917 3,138,629 0 Commercial real estate-owner 269 205 5,290 5,764 936,546 942,310 0 Residential real estate 4,786 1,929 3,744 10,459 1,323,215 1,333,674 0 Home equity 1,998 1,082 1,919 4,999 753,677 758,676 0 Installment 1,157 864 669 2,690 156,388 159,078 0 Credit card 320 211 501 1,032 58,907 59,939 501 Total $ 11,056 $ 22,507 $ 27,407 $ 60,970 $ 10,872,206 $ 10,933,176 $ 2,028
Schedule of Amortized Cost Basis and Financial Effect of Loan Modifications to Borrowers Experiencing Financial Difficulty	The following tables provide the amortized cost basis, as of the period end date, of FDMs that were granted modifications during the three months ended September 30, 2024 and 2023: Three months ended September 30, 2024 (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 $ 0 $ 0 $ 0 $ 0 0.00 % Construction real estate 0 0 10,500 0 0 10,500 1.31 % Residential real estate 0 921 4 0 0 925 0.07 % Home equity 0 48 0 0 0 48 0.01 % Total $ 0 $ 969 $ 10,504 $ 0 $ 0 $ 11,473 0.10 % Three months ended September 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 $ 2,834 $ 0 $ 0 $ 0 $ 2,834 0.08 % Residential real estate 0 756 0 0 0 756 0.06 % Home equity 0 0 0 0 0 0 0.00 % Total $ 0 $ 3,590 $ 0 $ 0 $ 0 $ 3,590 0.03 % The following tables provide the amortized cost basis, as of the period end date, of FDMs that were granted modifications during the nine months ended September 30, 2024 and 2023: Nine months ended September 30, 2024 (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 $ 383 $ 15,860 $ 0 $ 0 $ 16,243 0.44 % Construction real estate 0 0 10,500 0 0 10,500 1.31 % Residential real estate 0 1,955 4 0 0 1,959 0.14 % Home equity 0 285 0 0 0 285 0.03 % Total $ 0 $ 2,623 $ 26,364 $ 0 $ 0 $ 28,987 0.25 % Nine months ended September 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 $ 2,834 $ 3,561 $ 0 $ 0 $ 6,395 0.19 % Residential real estate 0 1,772 99 0 57 1,928 0.15 % Home equity 0 168 0 0 15 183 0.02 % Total $ 0 $ 4,774 $ 3,660 $ 0 $ 72 $ 8,506 0.08 % The following table provides the financial effect of FDMs granted during the three months ended September 30, 2024 and 2023: Three months ended September 30, 2024 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % N/A Construction real estate 0 0.00 % 0.3 years Residential real estate 0 0.00 % 3.0 years Home equity 0 0.00 % N/A Total $ 0 0.00 % 0.3 years Three months ended September 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % N/A Residential real estate 0 0.00 % N/A Home equity 0 0.00 % N/A Total $ 0 0.00 % N/A The following table provides the financial effect of FDMs granted during the nine months ended September 30, 2024 and 2023: Nine months ended September 30, 2024 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % 0.4 years Construction real estate 0 0.00 % 0.3 years Residential real estate 0 0.00 % 3.0 years Home equity 0 0.00 % N/A Total $ 0 0.00 % 0.4 years Nine months ended September 30, 2023 (Dollars in thousands) Principal forgiveness Weighted average interest rate reduction Weighted average term extension Commercial & industrial $ 0 0.00 % 0.2 years Residential real estate 0 2.00 % 11.4 years Home equity 0 0.31 % 22.6 years Total $ 0 1.65 % 0.8 years
Financing Receivable, Modified, Past Due	The Company closely monitors the performance of FDMs to understand the effectiveness of its modification efforts. The following table provides the performance of loans, as of the period end date, of FDMs granted during the twelve months preceding September 30, 2024. Twelve months ended September 30, 2024 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Total Commercial & industrial $ 16,184 $ 0 $ 0 $ 0 $ 16,184 Construction real estate 10,500 0 0 0 10,500 Residential real estate 1,949 86 75 125 2,235 Home equity 299 0 0 0 299 Total $ 28,932 $ 86 $ 75 $ 125 $ 29,218 The following table presents the performance as of September 30, 2023 for FDMs granted since the January 1, 2023 adoption date. Nine months ended September 30, 2023 (Dollars in thousands) Current 30 – 59 days past due 60 – 89 days past due > 89 days past due Total Commercial & industrial $ 6,395 $ 0 $ 0 $ 0 $ 6,395 Residential real estate 1,334 538 0 57 1,929 Home equity 182 0 0 0 182 Total $ 7,911 $ 538 $ 0 $ 57 $ 8,506
Financing Receivable, Nonaccrual	The following table provides information on nonaccrual loans and leases: September 30, 2024 December 31, 2023 (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 Commercial & industrial $ 3,732 $ 6,971 $ 10,703 $ 3,329 $ 12,417 $ 15,746 Lease financing 10,666 966 11,632 1,505 2,105 3,610 Construction real estate 0 0 0 0 0 0 Commercial real estate 12,253 11,355 23,608 16,356 11,628 27,984 Residential real estate 0 14,596 14,596 0 14,067 14,067 Home equity 0 4,074 4,074 0 3,476 3,476 Installment 0 826 826 0 870 870 Total nonaccrual loans $ 26,651 $ 38,788 $ 65,439 $ 21,190 $ 44,563 $ 65,753
Schedule of Collateral Dependent Loans	The following table presents the amortized cost basis of collateral dependent loans by class of loan. September 30, 2024 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 6,196 $ 0 $ 2,353 $ 0 $ 0 $ 2,154 $ 10,703 Lease financing 0 0 11,632 0 0 0 11,632 Commercial real estate-investor 0 17,464 0 0 0 0 17,464 Commercial real estate-owner 0 4,250 1,894 0 0 0 6,144 Residential real estate 0 0 0 0 14,596 0 14,596 Home equity 0 0 0 0 4,074 0 4,074 Installment 0 0 0 0 0 826 826 Total $ 6,196 $ 21,714 $ 15,879 $ 0 $ 18,670 $ 2,980 $ 65,439 December 31, 2023 Type of Collateral (Dollar in thousands) Business Commercial real estate Equipment Land Residential real estate Other Total Class of loan Commercial & industrial $ 10,952 $ 0 $ 3,869 $ 0 $ 0 $ 925 $ 15,746 Lease financing 0 0 3,610 0 0 0 3,610 Commercial real estate-investor 0 22,694 0 0 0 0 22,694 Commercial real estate-owner 0 3,397 1,893 0 0 0 5,290 Residential real estate 0 0 0 0 14,067 0 14,067 Home equity 0 0 0 0 3,476 0 3,476 Installment 0 0 0 0 0 870 870 Total $ 10,952 $ 26,091 $ 9,372 $ 0 $ 17,543 $ 1,795 $ 65,753
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) September 30, 2024 December 31, 2023 Direct financing leases Lease receivables $ 13,545 $ 16,272 Unguaranteed residual values 10,073 11,402 Sales-type leases Lease receivables 558,144 444,144 Unguaranteed residual values 5,653 2,999 Total net investment in direct financing and sales-type leases $ 587,415 $ 474,817
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 2024 $ 47,499 2025 182,346 2026 159,623 2027 129,063 2028 75,447 Thereafter 60,663 Total lease payments 654,641 Less: unearned interest income (82,952) Net lease receivables $ 571,689
Changes in Other Real Estate Owned	Changes in OREO were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 30 $ 281 $ 106 $ 191 Additions Commercial real estate 0 0 0 0 Residential real estate 0 68 55 387 Total additions 0 68 55 387 Disposals Commercial real estate 0 0 0 0 Residential real estate 0 (167) (106) (252) Total disposals 0 (167) (106) (252) Valuation adjustment Commercial real estate 0 0 0 0 Residential real estate 0 (40) (25) (184) Total valuation adjustment 0 (40) (25) (184) Balance at end of period $ 30 $ 142 $ 30 $ 142

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Allowance for Credit Losses by Classification	Changes in the allowance by loan category were as follows: Three months ended September 30, 2024 (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 $ 49,312 $ 13,919 $ 19,678 $ 34,022 $ 18,415 $ 13,890 $ 4,928 $ 2,021 $ 156,185 Provision for credit losses 5,698 1,502 1 770 163 618 637 541 9,930 Gross charge-offs (5,471) (368) 0 (261) (60) (90) (1,510) (768) (8,528) Recoveries 434 11 0 25 22 240 421 91 1,244 Total net charge-offs (5,037) (357) 0 (236) (38) 150 (1,089) (677) (7,284) Ending allowance for credit losses $ 49,973 $ 15,064 $ 19,679 $ 34,556 $ 18,540 $ 14,658 $ 4,476 $ 1,885 $ 158,831 Three months ended September 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: Balance at beginning of period $ 42,627 $ 8,069 $ 11,778 $ 44,451 $ 19,405 $ 15,067 $ 4,466 $ 2,783 $ 148,646 Provision for credit losses (584) 2,918 (821) 7,088 1,969 1,138 1,303 (104) 12,907 Loans charged off (9,207) (76) 0 (6,008) (10) (54) (1,349) (319) (17,023) Recoveries 335 1 0 39 44 125 87 40 671 Total net charge-offs (8,872) (75) 0 (5,969) 34 71 (1,262) (279) (16,352) Ending allowance for credit losses $ 33,171 $ 10,912 $ 10,957 $ 45,570 $ 21,408 $ 16,276 $ 4,507 $ 2,400 $ 145,201 Nine months ended September 30, 2024 (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 $ 44,319 $ 12,365 $ 11,003 $ 34,903 $ 18,088 $ 13,322 $ 4,888 $ 2,545 $ 141,433 Provision for credit losses 15,137 3,189 8,676 5,035 500 1,135 4,583 1,251 39,506 Loans charged off (10,315) (561) 0 (5,582) (131) (237) (5,780) (2,094) (24,700) Recoveries 832 71 0 200 83 438 785 183 2,592 Total net charge-offs (9,483) (490) 0 (5,382) (48) 201 (4,995) (1,911) (22,108) Ending allowance for credit losses $ 49,973 $ 15,064 $ 19,679 $ 34,556 $ 18,540 $ 14,658 $ 4,476 $ 1,885 $ 158,831 Nine months ended September 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 2,092 7,517 (2,570) 10,756 8,531 3,558 3,719 667 34,270 Loans charged off (12,309) (179) 0 (8,722) (30) (166) (4,388) (810) (26,604) Recoveries 1,075 3 0 2,430 223 437 231 159 4,558 Total net charge-offs (11,234) (176) 0 (6,292) 193 271 (4,157) (651) (22,046) Ending allowance for credit losses $ 33,171 $ 10,912 $ 10,957 $ 45,570 $ 21,408 $ 16,276 $ 4,507 $ 2,400 $ 145,201

GOODWILL (Tables)

GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the three and nine months ended September 30, 2024 and September 30, 2023 were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Balance at beginning of period $ 1,007,656 $ 1,005,828 $ 1,005,868 $ 1,001,507 Goodwill resulting from business combinations 0 40 1,788 4,361 Balance at end of period $ 1,007,656 $ 1,005,868 $ 1,007,656 $ 1,005,868
Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Dollars in thousands) September 30, 2024 December 31, 2023 Gross Accumulated Gross Accumulated Core deposit intangibles $ 41,750 $ (31,575) $ 41,750 $ (29,395) Customer list 72,278 (25,246) 69,563 (20,553) Other 9,381 (3,284) 10,960 (5,477) Mortgage servicing rights 26,508 (8,265) 23,791 (6,690) Total $ 149,917 $ (68,370) $ 146,064 $ (62,115)

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense were as follows: Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Operating lease cost $ 2,010 $ 1,945 $ 6,088 $ 5,736 Variable lease cost 419 787 1,956 2,301 Total operating lease cost $ 2,429 $ 2,732 $ 8,044 $ 8,037
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments due under these lease agreements as of September 30, 2024 are as follows: (Dollars in thousands) Operating leases 2024 (remaining three months) $ 2,066 2025 8,133 2026 7,846 2027 7,514 2028 7,482 Thereafter 43,916 Total lease payments 76,957 Less imputed interest (15,429) Total $ 61,528
Schedule of supplemental balance sheet information related to leases. [Table Text Block]	The weighted average remaining lease term and discount rate for the Company's operating leases were as follows: September 30, 2024 December 31, 2023 Operating leases Weighted-average remaining lease term 11.8 years 12.3 years Weighted-average discount rate 3.47 % 3.43 %
Schedule of supplemental cash flow information related to leases [Table Text Block]	Supplemental cash information at September 30, 2024 and 2023 related to leases was as follows: Nine months ended September 30, (Dollars in thousands) 2024 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 6,338 $ 5,857 ROU assets obtained in exchange for lease obligations Operating leases 1,713 6,160

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Operating Leases Maturity (Table Text Block)	The future lease payments receivable from operating leases as of September 30, 2024 are as follows: (Dollars in thousands) Undiscounted cash flows 2024 (remaining three months) $ 15,305 2025 55,177 2026 44,925 2027 29,230 2028 16,518 Thereafter 11,686 Total operating lease payments $ 172,841

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Short-term Debt	The following is a summary of First Financial's short-term borrowings: (Dollars in thousands) September 30, 2024 December 31, 2023 FHLB short-term borrowings $ 765,000 $ 800,000 Other short-term borrowings 46,653 137,814 Total short-term borrowings $ 811,653 $ 937,814
Summary of Long-term Debt	The following is a summary of First Financial's long-term debt: September 30, 2024 December 31, 2023 (Dollars in thousands) Amount Average rate Amount Average rate Subordinated notes $ 314,505 5.50 % $ 314,163 5.60 % Unamortized debt issuance costs (1,324) N/A (1,613) N/A Notes issued in conjunction with acquisition of property and equipment 28,587 4.61 % 29,179 4.40 % Capital lease liability 1,543 3.85 % 1,611 3.84 % Capital loan with municipality 775 0.00 % 775 0.00 % Total long-term debt $ 344,086 5.43 % $ 344,115 5.51 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 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 $ 94,520 $ (17,694) $ 112,214 $ (24,717) $ 87,497 $ (291,143) $ 87,497 $ (203,646) Unrealized gain (loss) on derivatives 3,855 (199) 4,054 (938) 3,116 (794) 3,116 2,322 Retirement obligation 0 (489) 489 (113) 376 (30,540) 376 (30,164) Foreign currency translation 158 0 158 0 158 (932) 158 (774) Total $ 98,533 $ (18,382) $ 116,915 $ (25,768) $ 91,147 $ (323,409) $ 91,147 $ (232,262) Three months ended September 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 $ (71,051) $ (4) $ (71,047) $ 15,650 $ (55,397) $ (320,336) $ (55,397) $ (375,733) Unrealized gain (loss) on derivatives (2,014) (71) (1,943) 450 (1,493) (331) (1,493) (1,824) Retirement obligation 0 (213) 213 (49) 164 (31,776) 164 (31,612) Foreign currency translation (269) 0 (269) 0 (269) (567) (269) (836) Total $ (73,334) $ (288) $ (73,046) $ 16,051 $ (56,995) $ (353,010) $ (56,995) $ (410,005) Nine months ended September 30, 2024 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 $ 75,223 $ (25,212) $ 100,435 $ (22,123) $ 78,312 $ (281,958) $ 78,312 $ (203,646) Unrealized gain (loss) on derivatives (2,460) (596) (1,864) 431 (1,433) 3,755 (1,433) 2,322 Retirement obligation 0 (1,239) 1,239 (286) 953 (31,117) 953 (30,164) Foreign currency translation (275) 0 (275) 0 (275) (499) (275) (774) Total $ 72,488 $ (27,047) $ 99,535 $ (21,978) $ 77,557 $ (309,819) $ 77,557 $ (232,262) Nine months ended September 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 $ (64,285) $ (407) $ (63,878) $ 14,070 $ (49,808) $ (325,925) $ (49,808) $ (375,733) Unrealized gain (loss) on derivatives (2,445) (72) (2,373) 549 (1,824) 0 (1,824) (1,824) Retirement obligation 0 (534) 534 (123) 411 (32,023) 411 (31,612) Foreign currency translation (121) 0 (121) 0 (121) (715) (121) (836) Total $ (66,851) $ (1,013) $ (65,838) $ 14,496 $ (51,342) $ (358,663) $ (51,342) $ (410,005)
Other Accumulated Comprehensive income reclassified from AOCI	The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and nine month periods ended September 30, 2024 and 2023, respectively: Amount reclassified from Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Affected Line Item in the Consolidated Statements of Income Gains and losses on cash flow hedges Interest rate contracts $ (199) $ (71) $ (596) $ (72) Interest income - Loans and leases, including fees Realized gain (loss) on securities available-for-sale (17,694) (4) (25,212) (407) Net gain (loss) on investments securities Defined benefit pension plan Amortization of prior service cost (1) (4) (5) (4) (6) Other noninterest expense Recognized net actuarial loss (1) (485) (208) (1,235) (528) Other noninterest expense Defined benefit pension plan total (489) (213) (1,239) (534) Total reclassifications for the period, before tax $ (18,382) $ (288) $ (27,047) $ (1,013) (1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments, Gain (Loss)	The effect of derivative instruments in cash flow hedging relationships on the Consolidated Statements of Income for the three months ended September 30, were as follows: Derivatives in Cash Flow Hedging Relationship Location of Gain or (Loss) Reclassified from AOCI into income Gain (loss) reclassified in AOCI on Derivatives Gain (loss) recognized in OCI on Derivatives (Dollars in thousands) September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Interest rate contracts Interest income/(expense) $ (199) $ (71) $ 3,116 $ (1,493) The effect of derivative instruments in cash flow hedging relationships on the Consolidated Statements of Income for the nine months ended September 30, were as follows: Derivatives in Cash Flow Hedging Relationship Location of Gain or (Loss) Reclassified from AOCI into income Gain (loss) reclassified in AOCI on Derivatives Gain (loss) recognized in OCI on Derivatives (Dollars in thousands) September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Interest rate contracts Interest income/(expense) $ (596) $ (72) $ (1,433) $ (1,824)
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: September 30, 2024 December 31, 2023 Estimated fair value Estimated fair value (Dollars in thousands) Notional Gain (1) Loss (2) Notional Gain (1) Loss (2) Derivatives not designated as qualifying hedging instruments Interest rate derivatives - instruments associated with loans Matched interest rate contracts with borrowers $ 2,198,862 $ 22,400 $ (69,381) $ 2,172,714 $ 13,232 $ (104,343) Matched interest rate contracts with counterparty 2,198,862 69,205 (22,400) 2,172,714 104,092 (13,232) Foreign exchange contracts Matched foreign exchange contracts with customers 7,362,469 88,853 (93,429) 7,021,569 84,731 (60,825) Match foreign exchange contracts with counterparty 7,301,358 93,429 (88,853) 6,972,870 60,825 (84,731) Commodity contracts Matched commodity with client 300 0 (155) 0 0 0 Matched commodity with counterparty 300 155 0 0 0 0 Total derivatives not designated as qualifying hedging instruments 19,062,151 274,042 (274,218) 18,339,867 262,880 (263,131) Derivatives designated as qualifying hedging instruments Cash flow hedges Interest rate collars and floors 1,000,000 4,497 0 1,000,000 6,896 0 Total derivatives designated as qualifying hedging instruments 1,000,000 4,497 0 1,000,000 6,896 0 Total $ 20,062,151 $ 278,539 $ (274,218) $ 19,339,867 $ 269,776 $ (263,131) (1) Derivative assets are included in Accrued interest and other assets in the Consolidated Balance Sheets.
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: September 30, 2024 December 31, 2023 (Dollars in thousands) Gross amounts of recognized assets (liabilities) Gross amounts offset in the Consolidated Balance Sheets Net amounts of assets/(liabilities) presented in the Consolidated Balance Sheets Gross amounts of recognized assets (liabilities) Gross amounts offset in the Consolidated Balance Sheets Net amounts of assets/(liabilities) presented in the Consolidated Balance Sheets Interest rate contracts (1) $ (91,605) $ 111,251 $ 19,646 $ (117,324) $ 270,678 $ 153,354 Foreign exchange contracts (182,282) 4,608 (177,674) (145,556) 55,959 (89,597) Commodity contracts (155) 155 0 0 0 0 Cash flow hedges 4,497 (3,021) 1,476 6,896 (4,886) 2,010 Total $ (269,545) $ 112,993 $ (156,552) $ (255,984) $ 321,751 $ 65,767 (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 and the average remaining maturities at September 30, 2024: (Dollars in thousands) Notional Average Fair Interest rate contracts Receive fixed, matched interest rate contracts with borrower $ 2,198,862 4.3 $ (46,981) Pay fixed, matched interest rate contracts with counterparty 2,198,862 4.3 46,805 Foreign exchange contracts Foreign exchange contracts-pay USD 7,362,469 0.7 (4,576) Foreign exchange contracts-receive USD 7,301,358 0.7 4,576 Commodities contracts Client commodity contracts 300 1.4 (155) Counterparty commodity contracts 300 1.4 155 Total client derivatives 19,062,151 1.5 (176) Cash flow hedges Interest rate collars and floors on loan pools 1,000,000 2.8 4,497 Total cash flow hedges 1,000,000 2.8 4,497 Total $ 20,062,151 1.6 $ 4,321

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2024
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: September 30, 2024 December 31, 2023 (dollars in thousands) Unfunded commitment Loan balance Unfunded commitment Loan balance Commercial & industrial $ 1,872,041 $ 3,678,546 $ 1,942,868 $ 3,501,221 Lease financing 0 587,415 0 474,817 Construction real estate 398,031 802,264 565,009 564,832 Commercial real estate-investor 85,838 3,047,059 101,689 3,138,629 Commercial real estate-owner 38,149 987,761 40,346 942,310 Residential real estate 70,690 1,422,186 98,686 1,333,674 Home equity 998,439 825,431 972,474 758,676 Installment 30,130 141,270 25,841 159,078 Credit card 287,032 61,140 235,686 59,939 Total $ 3,780,350 $ 11,553,072 $ 3,982,599 $ 10,933,176
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) September 30, 2024 December 31, 2023 Investment Accounting Method Investment Unfunded commitment Investment Unfunded commitment LIHTC Proportional amortization $ 147,038 $ 69,971 $ 142,933 $ 80,465 HTC Proportional amortization 13,958 11,955 0 0 HTC Equity 3,749 1,347 19,798 14,043 NMTC Equity 1,380 0 1,938 0 Renewable energy Equity 23,573 231 23,981 1,857 Total $ 189,698 $ 83,504 $ 188,650 $ 96,365 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 September 30, 2024 September 30, 2023 (Dollars in thousands) Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC Proportional amortization $ 3,398 $ (3,905) $ 3,455 $ (3,434) HTC Proportional amortization 1,193 (1,104) 0 0 HTC Equity 0 0 0 (80) NMTC Equity 31 (1) 104 (53) Renewable energy Equity 0 0 0 0 Total $ 4,622 $ (5,010) $ 3,559 $ (3,567) Nine months ended September 30, 2024 September 30, 2023 (Dollars in thousands) Accounting Method Amortization expense (1) Tax expense (benefit) recognized (2) Amortization expense (1) Tax expense (benefit) recognized (2) LIHTC Proportional amortization $ 10,506 $ (11,926) $ 10,520 $ (10,411) HTC Proportional amortization 2,092 (3,312) 0 0 HTC Equity 0 0 0 (239) NMTC Equity 94 (4) 311 (158) Renewable energy Equity 0 0 0 0 Total $ 12,692 $ (15,242) $ 10,831 $ (10,808) (1) The amortization expense for investments using the proportional amortization method is included in income tax expense. The amortization expense for the equity method investments 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 equity method 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)	9 Months Ended
	Sep. 30, 2024
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 in the Company's Consolidated Statements of Income, as set forth in the following table. Three months ended Nine months ended September 30, September 30, (Dollars in thousands) 2024 2023 2024 2023 Service cost $ 2,624 $ 2,304 $ 7,474 $ 6,988 Interest cost 1,080 1,066 3,680 3,213 Expected return on assets (2,647) (2,701) (7,897) (8,101) Amortization of prior service cost 4 5 4 6 Net actuarial loss 485 208 1,235 528 Net periodic benefit cost (income) $ 1,546 $ 882 $ 4,496 $ 2,634

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per common share: Three months ended Nine months ended September 30, September 30, (Dollars in thousands, except per share data) 2024 2023 2024 2023 Numerator Net income available to common shareholders $ 52,451 $ 63,061 $ 163,945 $ 199,131 Denominator Weighted average shares outstanding for basic earnings per common share 94,473,666 94,030,275 94,377,010 93,896,716 Effect of dilutive securities Employee stock awards 1,005,844 1,095,994 1,001,228 1,189,155 Adjusted weighted average shares for diluted earnings per common share 95,479,510 95,126,269 95,378,238 95,085,871 Earnings per share available to common shareholders Basic $ 0.56 $ 0.67 $ 1.74 $ 2.12 Diluted $ 0.55 $ 0.66 $ 1.72 $ 2.09

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of First Financial’s financial instruments not measured at fair value on a recurring or nonrecurring basis in the consolidated financial statements were as follows: Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 September 30, 2024 Financial assets Cash and short-term investments $ 851,194 $ 851,194 $ 851,194 $ 0 $ 0 Investment securities held-to-maturity 77,985 71,126 0 71,126 0 Other investments (1) 11,487 11,487 1,447 10,040 0 Loans and leases 11,394,241 11,348,797 0 0 11,348,797 Accrued interest receivable 72,147 72,147 0 14,170 57,977 Financial liabilities Deposits 13,947,754 13,945,883 0 13,945,883 0 Short-term borrowings 811,653 811,653 811,653 0 0 Long-term debt 344,086 343,609 0 343,609 0 Accrued interest payable 52,350 52,350 8,936 43,414 0 Carrying Estimated fair value (Dollars in thousands) value Total Level 1 Level 2 Level 3 December 31, 2023 Financial assets Cash and short-term investments $ 1,006,019 $ 1,006,019 $ 1,006,019 $ 0 $ 0 Investment securities held-to-maturity 80,321 71,688 0 71,688 0 Other investments (1) 20,554 20,554 1,194 10,040 9,320 Loans and leases 10,791,743 10,468,144 0 0 10,468,144 Accrued interest receivable 72,620 72,620 0 15,697 56,923 Financial liabilities Deposits 13,360,797 13,347,319 0 13,347,319 0 Short-term borrowings 937,814 937,814 937,814 0 0 Long-term debt 344,115 350,426 0 350,426 0 Accrued interest payable 51,454 51,454 15,494 35,960 0 (1) FHLB stock and FRB stock of $108.8 million and $109.4 million as of September 30, 2024 and December 31, 2023, respectively, are excluded from the numbers above.
Summary of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The financial assets and liabilities measured at fair value on a recurring basis in the consolidated financial statements were as follows: Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities September 30, 2024 Assets Investment securities available-for-sale $ 92 $ 3,111,093 $ 46,080 $ 3,157,265 Loans held for sale 0 12,685 0 12,685 Interest rate derivative contracts 0 91,653 0 91,653 Foreign exchange derivative contracts 0 182,282 0 182,282 Interest rate floors 0 4,497 0 4,497 Commodities contracts 0 155 0 155 Total $ 92 $ 3,402,365 $ 46,080 $ 3,448,537 Liabilities Interest rate derivative contracts $ 0 $ 92,257 $ 0 $ 92,257 Foreign exchange derivative contracts 0 182,282 0 182,282 Commodities contracts 0 155 0 155 Total $ 0 $ 274,694 $ 0 $ 274,694 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 Assets/liabilities December 31, 2023 Assets Investment securities available-for-sale $ 31,243 $ 2,956,938 $ 32,945 $ 3,021,126 Loans held for sale 0 9,213 0 9,213 Interest rate derivative contracts 0 117,344 0 117,344 Foreign exchange derivative contracts 0 145,556 0 145,556 Interest rate floors 0 6,896 0 6,896 Total $ 31,243 $ 3,235,947 $ 32,945 $ 3,300,135 Liabilities Interest rate derivative contracts $ 0 $ 118,105 $ 0 $ 118,105 Foreign exchange derivative contracts 0 145,556 0 145,556 Total $ 0 $ 263,661 $ 0 $ 263,661
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents a reconciliation for certain AFS securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three and nine months ended September 30, 2024 and September 30, 2023. Three months ended Nine months ended September 30, September 30, (dollars in thousands) 2024 2023 2024 2023 Beginning balance $ 31,428 $ 34,132 $ 32,945 $ 35,857 Accretion (amortization) (47) (30) (73) (84) Increase (decrease) in fair value (549) (162) (527) (119) Settlements (1,924) (795) (3,437) (2,509) Transfers into level 3 17,172 0 17,172 0 Ending balance $ 46,080 $ 33,145 $ 46,080 $ 33,145
Summary of Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis	The following table summarizes financial assets and liabilities measured at fair value on a nonrecurring basis. Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 September 30, 2024 Assets Collateral dependent loans Commercial & industrial $ 0 $ 0 $ 2,445 Commercial real estate 0 0 12,039 Lease financing 0 0 4,049 OREO 0 0 30 Fair value measurements using (Dollars in thousands) Level 1 Level 2 Level 3 December 31, 2023 Assets Collateral dependent loans Commercial & industrial $ 0 $ 0 $ 1,795 Commercial real estate 0 0 13,538 OREO 0 0 106

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table provides the purchase price calculation as of the acquisition date, identifiable assets purchased and liabilities assumed at their estimated fair value. (Dollars in thousands) Agile Purchase consideration Cash consideration $ 96,887 Assets acquired Commercial loans 93,353 Premises and equipment 651 Intangible assets 3,797 Total assets acquired 97,801 Liabilities assumed Other liabilities 2,702 Total liabilities assumed 2,702 Net identifiable assets 95,099 Goodwill $ 1,788

RECENTLY ADOPTED AND ISSUED A_2

RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
Stockholders' Equity Attributable to Parent	$ 2,450,438	$ 2,326,439	$ 2,267,974	$ 2,129,509	$ 2,143,419	$ 2,041,373

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Gain (Loss) on Securities [Line Items]
Proceeds from Sale of Debt Securities, Available-for-sale	$ 135,400	$ 100	$ 347,403	$ 4,821
Debt Securities, Available-for-sale, Realized Gain	700	0	1,100	0
Available-for-sale Securities, Gross Realized Losses	1,000	0	6,900	400
Debt Securities, Held-to-maturity, Allowance for Credit Loss	$ 0		$ 0		$ 0
NumberOfSecuritiesInSecurityPortfolio	777		777		1,018
NumberOfSecuritiesInUnrealizedLossPosition	589		589		783
Debt Securities, Held-to-maturity, Nonaccrual	$ 0		$ 0		$ 0
Net gain (loss) on investment securities	(17,468)	$ (58)	(22,719)	$ (403)
Marketable Securities, Gain (Loss)			2,200
Other-than-temporary Impairment Loss, Debt Securities, Portion Recognized in Earnings	$ 9,700		$ 9,700

INVESTMENTS - Summary of Held-T

INVESTMENTS - Summary of Held-To-Maturity and Available-For-Sale Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Investment Holdings [Line Items]
Total	$ 77,985	$ 80,321
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	110	130
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(6,969)	(8,763)
Held-to-Maturity Market Value	71,126	71,688
Total	3,418,334	3,382,604
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	14,525	3,842
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(275,594)	(365,320)
Investment securities available-for-sale	3,157,265	3,021,126
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	100	34,904
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(7)	(3,661)
Investment securities available-for-sale	93	31,243
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	82,861	81,790
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	0	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(8,952)	(12,010)
Investment securities available-for-sale	73,909	69,780
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	978,973	744,546
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	8,430	2,034
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(73,462)	(85,532)
Investment securities available-for-sale	913,941	661,048
Commercial Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	31,242	32,926
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(3,778)	(4,628)
Held-to-Maturity Market Value	27,464	28,298
Total	415,811	543,134
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	384	7
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(23,626)	(35,911)
Investment securities available-for-sale	392,569	507,230
Collateralized Mortgage Backed Securities [Member]
Investment Holdings [Line Items]
Total	7,231	7,970
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(539)	(539)
Held-to-Maturity Market Value	6,692	7,431
Total	605,547	478,744
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	3,272	181
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(44,485)	(60,277)
Investment securities available-for-sale	564,334	418,648
Obligations of state and other political subdivisions
Investment Holdings [Line Items]
Total	8,262	8,175
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain	110	130
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss	(237)	(215)
Held-to-Maturity Market Value	8,135	8,090
Total	640,066	765,223
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	593	1,614
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(98,608)	(114,320)
Investment securities available-for-sale	542,051	652,517
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	557,239	600,055
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	1,733	6
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(19,253)	(39,813)
Investment securities available-for-sale	539,719	560,248
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	(2,415)	(3,381)
Held-to-Maturity Market Value	28,835	27,869
Total	137,737	134,208
Available for Sale Securities Gross Unrealized Gain Accumulated In Investments	113	0
Available for Sale Securities Gross Unrealized Loss Accumulated In Investments	(7,201)	(13,796)
Investment securities available-for-sale	$ 130,649	$ 120,412

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investment Securities by Estimated Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Held-to-Maturity Amortized Cost
Amortized Cost	$ 77,985	$ 80,321
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	71,126	71,688
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	3,418,334	3,382,604
Available-for-Sale Market Value
Investment securities available-for-sale	3,157,265	3,021,126
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	6,860
Available-for-Sale Market Value
Investment securities available-for-sale	6,878
After One Year Through Five Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	5,137
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	5,233
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	110,769
Available-for-Sale Market Value
Investment securities available-for-sale	103,568
After Five Years Through Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	32,760
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	30,353
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	238,451
Available-for-Sale Market Value
Investment securities available-for-sale	209,263
After Ten Years [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	1,615
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	1,384
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	504,684
Available-for-Sale Market Value
Investment securities available-for-sale	426,993
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	978,973	744,546
Available-for-Sale Market Value
Investment securities available-for-sale	913,941	661,048
Commercial Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	31,242	32,926
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	27,464	28,298
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	415,811	543,134
Available-for-Sale Market Value
Investment securities available-for-sale	392,569	507,230
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Amortized Cost
Amortized Cost	7,231	7,970
Held-to-Maturity Market Value
Debt Securities, Held-to-maturity, Fair Value	6,692	7,431
Available-for-Sale Amortized Cost
Debt Securities, Available-for-sale, Amortized Cost	605,547	478,744
Available-for-Sale Market Value
Investment securities available-for-sale	564,334	418,648
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	557,239	600,055
Available-for-Sale Market Value
Investment securities available-for-sale	$ 539,719	$ 560,248

INVESTMENTS - Age of Gross Unre

INVESTMENTS - Age of Gross Unrealized Losses and Associated Fair Value by Investment Category (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 127,028	$ 80,976
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	1,051	1,194
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	2,063,861	2,739,797
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	274,543	364,126
Debt Securities, Available-for-Sale, Unrealized Loss Position	2,190,889	2,820,773
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(275,594)	(365,320)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	1,025	1,128
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(6)	(3)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	64,375	65,086
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(6,963)	(8,760)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	65,400	66,214
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(6,969)	(8,763)
U.S. Treasuries
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	93	31,243
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	7	3,661
Debt Securities, Available-for-Sale, Unrealized Loss Position	93	31,243
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(7)	(3,661)
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	73,909	69,780
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	8,952	12,010
Debt Securities, Available-for-Sale, Unrealized Loss Position	73,909	69,780
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(8,952)	(12,010)
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	32,903	31,892
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	63	483
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	538,029	538,863
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	73,399	85,049
Debt Securities, Available-for-Sale, Unrealized Loss Position	570,932	570,755
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(73,462)	(85,532)
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	23,191	1,772
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	554	11
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	324,377	495,451
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	23,072	35,900
Debt Securities, Available-for-Sale, Unrealized Loss Position	347,568	497,223
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(23,626)	(35,911)
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	27,464	28,298
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(3,778)	(4,628)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	27,464	28,298
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(3,778)	(4,628)
Collateralized Mortgage Backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	56,534	10,699
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	353	157
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	311,939	393,884
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	44,132	60,120
Debt Securities, Available-for-Sale, Unrealized Loss Position	368,473	404,583
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(44,485)	(60,277)
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	6,692	7,431
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(539)	(539)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	6,692	7,431
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(539)	(539)
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	0	15,155
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	132
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	496,345	562,740
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	98,608	114,188
Debt Securities, Available-for-Sale, Unrealized Loss Position	496,345	577,895
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(98,608)	(114,320)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	1,025	1,128
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(6)	(3)
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	1,384	1,488
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(231)	(212)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	2,409	2,616
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	(237)	(215)
Asset-backed Securities [Member]
Investments, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	14,400	6,853
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	81	15
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	204,634	542,029
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	19,172	39,798
Debt Securities, Available-for-Sale, Unrealized Loss Position	219,034	548,882
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(19,253)	(39,813)
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	0	14,605
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	396
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	114,535	105,807
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	7,201	13,400
Debt Securities, Available-for-Sale, Unrealized Loss Position	114,535	120,412
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	(7,201)	(13,796)
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	28,835	27,869
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,415)	(3,381)
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Fair Value	28,835	27,869
Debt Securities, Held-to-Maturity, Unrealized Loss Position, Accumulated Loss	$ (2,415)	$ (3,381)

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) loans	Sep. 30, 2023 USD ($) loans	Sep. 30, 2024 USD ($) loans	Sep. 30, 2023 USD ($) loans	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 100,000	$ 400,000	$ 500,000	$ 600,000
Real Estate Acquired Through Foreclosure	30,000	$ 142,000	30,000	$ 142,000	$ 30,000	$ 106,000	$ 281,000	$ 191,000
Loans and Leases Receivable, Net of Deferred Income	11,553,072,000		11,553,072,000			10,933,176,000
Unused Commitments to Extend Credit	$ 3,780,350,000		$ 3,780,350,000			3,982,599,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	1	4	6	5
Nonaccrual loans	$ 200,000	$ 700,000		$ 1,300,000
Commercial segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	10,703,000		$ 10,703,000			15,746,000
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	14,596,000		14,596,000			14,067,000
Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,632,000		11,632,000			$ 3,610,000
Financial Difficulty Modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused Commitments to Extend Credit	$ 0	$ 0	$ 0	$ 0

LOANS AND LEASES - Commercial a

LOANS AND LEASES - Commercial and Consumer Credit Exposure by Risk Attribute (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		$ 9,798,307	$ 9,302,798
Loans and Leases Receivable, Net of Deferred Income		11,553,072	10,933,176
Gross loans and leases, excluding accrued interest		11,553,072	10,933,176
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	$ 40,315	24,700
Financing Receivable Allowance For Credit Losses Write Offs Revolving	1,173	2,094
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	39,142	22,606
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	4,304	8,407
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	1,143	977
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	11,883	5,468
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	15,467	5,269
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	6,167	2,020
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	178	465
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		1,451,304	2,275,641
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		2,179,037	2,255,789
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		2,177,377	1,477,690
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		1,245,885	951,457
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		803,676	935,194
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		1,941,028	1,407,027
Financing Receivable, Excluding Accrued Interest, Revolving		1,754,765	1,630,378
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	19,175	10,315
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	19,175	10,315
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	929	3,326
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	936	131
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	7,055	4,058
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	7,267	1,565
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	2,978	996
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	10	239
Credit card
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	1,173	2,094
Financing Receivable Allowance For Credit Losses Write Offs Revolving	1,173	2,094
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	0
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	6,442	5,780
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	6,442	5,780
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	23	42
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	5	53
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	154	1,358
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	2,903	3,283
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	3,189	855
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	168	189
Home Equity Loan
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		4,074	3,476
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	340	237
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	340	237
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	159	155
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	174	5
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0	3
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	7	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	37
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	37
Residential Portfolio Segment [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		14,596	14,067
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	39	131
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	39	131
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	3	90
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	27	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	1	16
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	8	25
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	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	2,715	8
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	2,715	8
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	71	8
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	1	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	2,643	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	0
Commercial real estate - investor
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		17,464	22,694
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	6,008	5,574
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	6,008	5,574
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	3,119	4,786
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0	788
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	2,030	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	859	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	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	0
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	0	0
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans and Leases Receivable, Net of Deferred Income		11,632	3,610
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year Including Revolving	4,423	561
Financing Receivable Allowance For Credit Losses Write Offs Revolving	0	0
Financing Receivable Allowance For Credit Losses Write Offs By Origination Year	4,423	561
Financing Receivable Allowance For Credit Losses Write Offs in Five or More Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Four Years Before Latest Fiscal Year	0	0
Financing Receivable Allowance For Credit Losses Write Offs Three Years Before Latest Fiscal Year	0	33
Financing Receivable Allowance For Credit Losses Write Offs Two Years Before Latest Fiscal Year	4,423	396
Financing Receivable Allowance For Credit Losses Write Offs In Fiscal Year Before Latest Fiscal Year	0	132
Financing Receivable Allowance For Credit Losses Write Offs In Current Fiscal Year	$ 0	0
Commercial
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		2,786,579	2,692,982
Loans and Leases Receivable, Net of Deferred Income		3,678,546	3,501,221
Gross loans and leases, excluding accrued interest		3,678,546	3,501,221
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		576,820	851,581
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		756,010	771,091
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		642,747	430,913
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		332,086	267,230
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		194,342	133,879
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		284,574	238,288
Financing Receivable, Excluding Accrued Interest, Revolving		891,967	808,239
Commercial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		2,711,471	2,604,530
Gross loans and leases, excluding accrued interest		3,553,078	3,378,610
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		565,576	848,448
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		749,619	736,213
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		618,995	414,460
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		322,452	265,143
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		190,698	113,296
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		264,131	226,970
Financing Receivable, Excluding Accrued Interest, Revolving		841,607	774,080
Commercial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		25,587	40,113
Gross loans and leases, excluding accrued interest		38,776	48,995
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		4,975	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		2,713	13,373
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		2,492	4,970
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		210	882
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		1,081	19,560
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		14,116	1,328
Financing Receivable, Excluding Accrued Interest, Revolving		13,189	8,882
Commercial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		49,521	48,339
Gross loans and leases, excluding accrued interest		86,692	73,616
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		6,269	3,133
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		3,678	21,505
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		21,260	11,483
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		9,424	1,205
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		2,563	1,023
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		6,327	9,990
Financing Receivable, Excluding Accrued Interest, Revolving		37,171	25,277
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		587,415	474,817
Loans and Leases Receivable, Net of Deferred Income		587,415	474,817
Gross loans and leases, excluding accrued interest		587,415	474,817
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		154,647	267,232
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		308,568	197,005
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		99,157	6,501
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		13,653	1,189
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		6,812	2,367
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		4,578	523
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		556,244	458,399
Gross loans and leases, excluding accrued interest		556,244	458,399
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		154,598	261,064
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		297,383	186,997
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		83,103	6,404
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		12,910	1,189
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		6,291	2,222
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		1,959	523
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		15,931	12,808
Gross loans and leases, excluding accrued interest		15,931	12,808
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		49	4,761
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		3,746	8,047
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		11,035	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		588	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		513	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		15,240	3,610
Gross loans and leases, excluding accrued interest		15,240	3,610
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0	1,407
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		7,439	1,961
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		5,019	97
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		155	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		8	145
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		2,619	0
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		802,264	545,557
Loans and Leases Receivable, Net of Deferred Income		802,264	564,832
Gross loans and leases, excluding accrued interest		802,264	564,832
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		42,930	170,259
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		282,001	208,446
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		333,372	108,886
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		109,873	44,017
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		17,906	7,784
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		16,182	6,165
Financing Receivable, Excluding Accrued Interest, Revolving		0	19,275
Construction real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		749,837	529,226
Gross loans and leases, excluding accrued interest		749,837	548,501
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		39,811	170,259
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		282,001	208,446
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		321,352	108,886
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		99,373	27,686
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		1,365	7,784
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		5,935	6,165
Financing Receivable, Excluding Accrued Interest, Revolving		0	19,275
Construction real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		38,808	16,331
Gross loans and leases, excluding accrued interest		38,808	16,331
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		12,020	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		0	16,331
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		16,541	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		10,247	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		13,619	0
Gross loans and leases, excluding accrued interest		13,619	0
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		3,119	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		10,500	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		3,006,470	3,098,961
Loans and Leases Receivable, Net of Deferred Income		3,047,059	3,138,629
Gross loans and leases, excluding accrued interest		3,047,059	3,138,629
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		328,726	476,473
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		428,593	604,768
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		548,259	485,459
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		384,303	268,142
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		240,201	587,649
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		1,076,388	676,470
Financing Receivable, Excluding Accrued Interest, Revolving		40,589	39,668
Commercial real estate - investor | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		2,910,709	2,990,612
Gross loans and leases, excluding accrued interest		2,951,298	3,030,280
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		328,726	468,579
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		413,495	595,423
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		537,659	473,325
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		375,416	261,794
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		235,019	554,893
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		1,020,394	636,598
Financing Receivable, Excluding Accrued Interest, Revolving		40,589	39,668
Commercial real estate - investor | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		49,217	76,443
Gross loans and leases, excluding accrued interest		49,217	76,443
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0	7,894
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		15,098	9,345
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		0	12,134
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		8,887	110
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		107	32,756
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		25,125	14,204
Financing Receivable, Excluding Accrued Interest, Revolving		0	0
Commercial real estate - investor | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		46,544	31,906
Gross loans and leases, excluding accrued interest		46,544	31,906
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		10,600	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		0	6,238
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		5,075	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		30,869	25,668
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		972,717	919,671
Loans and Leases Receivable, Net of Deferred Income		987,761	942,310
Gross loans and leases, excluding accrued interest		987,761	942,310
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		175,634	139,328
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		133,591	175,381
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		166,299	134,338
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		120,018	142,157
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		133,667	87,968
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		243,508	240,499
Financing Receivable, Excluding Accrued Interest, Revolving		15,044	22,639
Commercial real estate-owner | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		939,813	885,067
Gross loans and leases, excluding accrued interest		954,857	907,706
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		175,634	138,932
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		129,987	175,336
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		164,655	130,240
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		108,896	138,919
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		131,245	86,182
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		229,396	215,458
Financing Receivable, Excluding Accrued Interest, Revolving		15,044	22,639
Commercial real estate-owner | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		8,760	23,292
Gross loans and leases, excluding accrued interest		8,760	23,292
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0	396
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		3,604	45
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		921	179
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		1,407	2,403
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		509	462
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		2,319	19,807
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		24,144	11,312
Gross loans and leases, excluding accrued interest		24,144	11,312
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		723	3,919
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		9,715	835
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		1,913	1,324
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		11,793	5,234
Financing Receivable, Excluding Accrued Interest, Revolving		0	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		1,422,186	1,333,674
Loans and Leases Receivable, Net of Deferred Income		1,422,186	1,333,674
Gross loans and leases, excluding accrued interest		1,422,186	1,333,674
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		138,710	325,547
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		233,836	235,500
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		339,489	258,548
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		245,767	191,708
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		178,645	103,823
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		285,739	218,548
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		1,403,884	1,316,309
Gross loans and leases, excluding accrued interest		1,403,884	1,316,309
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		138,710	325,304
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		233,573	234,583
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		338,573	255,964
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		242,157	188,212
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		174,781	101,663
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		276,090	210,583
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		18,302	17,365
Gross loans and leases, excluding accrued interest		18,302	17,365
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0	243
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		263	917
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		916	2,584
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		3,610	3,496
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		3,864	2,160
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		9,649	7,965
Financing Receivable, Excluding Accrued Interest, Revolving		0	0
Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		151,652	147,421
Loans and Leases Receivable, Net of Deferred Income		825,431	758,676
Gross loans and leases, excluding accrued interest		825,431	758,676
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		23,480	28,999
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		25,238	23,244
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		21,242	29,342
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		26,000	33,079
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		29,700	10,021
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		25,992	22,736
Financing Receivable, Excluding Accrued Interest, Revolving		673,779	611,255
Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		150,712	146,457
Gross loans and leases, excluding accrued interest		819,157	752,640
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		23,480	28,979
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		25,141	23,175
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		21,128	29,084
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		25,694	32,917
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		29,549	9,883
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		25,720	22,419
Financing Receivable, Excluding Accrued Interest, Revolving		668,445	606,183
Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		940	964
Gross loans and leases, excluding accrued interest		6,274	6,036
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		0	20
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		97	69
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		114	258
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		306	162
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		151	138
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		272	317
Financing Receivable, Excluding Accrued Interest, Revolving		5,334	5,072
Installment
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		69,024	89,715
Loans and Leases Receivable, Net of Deferred Income		141,270	159,078
Gross loans and leases, excluding accrued interest		141,270	159,078
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		10,357	16,222
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		11,200	40,354
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		26,812	23,703
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		14,185	3,935
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		2,403	1,703
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		4,067	3,798
Financing Receivable, Excluding Accrued Interest, Revolving		72,246	69,363
Installment | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		67,472	87,581
Gross loans and leases, excluding accrued interest		139,167	156,254
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		10,149	16,026
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		11,175	39,212
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		26,059	22,961
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		13,682	3,923
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		2,366	1,691
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		4,041	3,768
Financing Receivable, Excluding Accrued Interest, Revolving		71,695	68,673
Installment | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss		1,552	2,134
Gross loans and leases, excluding accrued interest		2,103	2,824
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year		208	196
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year		25	1,142
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year		753	742
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year		503	12
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year		37	12
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year		26	30
Financing Receivable, Excluding Accrued Interest, Revolving		551	690
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		61,140	59,939
Gross loans and leases, excluding accrued interest		61,140	59,939
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		61,140	59,939
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		60,947	59,438
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		60,947	59,438
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		193	501
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		$ 193	$ 501

LOANS AND LEASES - Loan Delinqu

LOANS AND LEASES - Loan Delinquency, including Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	$ 62,490	$ 60,970
Current	11,490,582	10,872,206
Gross loans and leases, excluding accrued interest	11,553,072	10,933,176
> 90 days past due and still accruing	463	2,028
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	13,929	11,056
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	5,428	22,507
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	43,133	27,407
Commercial
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	9,682	7,272
Current	3,668,864	3,493,949
Gross loans and leases, excluding accrued interest	3,678,546	3,501,221
> 90 days past due and still accruing	4	376
Commercial | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	2,799	1,717
Commercial | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,431	733
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	5,452	4,822
Lease financing
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	10,267	6,042
Current	577,148	468,775
Gross loans and leases, excluding accrued interest	587,415	474,817
> 90 days past due and still accruing	266	1,151
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	2,641	790
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	903	1,028
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	6,723	4,224
Construction real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	0	0
Current	802,264	564,832
Gross loans and leases, excluding accrued interest	802,264	564,832
> 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	17,491	22,712
Current	3,029,568	3,115,917
Gross loans and leases, excluding accrued interest	3,047,059	3,138,629
> 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	27	19
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	16,455
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	17,464	6,238
Commercial real estate-owner
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	6,373	5,764
Current	981,388	936,546
Gross loans and leases, excluding accrued interest	987,761	942,310
> 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	91	269
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	861	205
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	5,421	5,290
Residential real estate
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	11,294	10,459
Current	1,410,892	1,323,215
Gross loans and leases, excluding accrued interest	1,422,186	1,333,674
> 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	5,759	4,786
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	225	1,929
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	5,310	3,744
Home equity
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	4,651	4,999
Current	820,780	753,677
Gross loans and leases, excluding accrued interest	825,431	758,676
> 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	1,408	1,998
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	1,229	1,082
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	2,014	1,919
Installment
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	1,978	2,690
Current	139,292	156,388
Gross loans and leases, excluding accrued interest	141,270	159,078
> 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	848	1,157
Installment | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	574	864
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	556	669
Credit card
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss, Noncurrent	754	1,032
Current	60,386	58,907
Gross loans and leases, excluding accrued interest	61,140	59,939
> 90 days past due and still accruing	193	501
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	356	320
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	205	211
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	$ 193	$ 501

LOANS AND LEASES - Financial Di

LOANS AND LEASES - Financial Difficulty Modifications (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) loans	Sep. 30, 2023 USD ($) loans	Sep. 30, 2024 USD ($) loans	Sep. 30, 2023 USD ($) loans	Dec. 31, 2023 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 11,473	$ 3,590	$ 28,987	$ 8,506
Finance Receivable Percentage Of Class Of Loans And Leases	0.0010	0.0003	0.0025	0.0008
Derivative liabilities	$ 274,218		$ 274,218		$ 263,131
Unused Commitments to Extend Credit	$ 3,780,350		$ 3,780,350		3,982,599
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | loans	1	4	6	5
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 100	$ 400	$ 500	$ 600
Foreign Exchange | Fair Value, Measurements, Recurring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Derivative liabilities	182,282		182,282		145,556
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	182,282		182,282		145,556
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
Financial Difficulty Modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused Commitments to Extend Credit	0	0	0	0
Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0	0	0	0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification	0	0	0	0
Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	969	3,590	2,623	4,774
Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 10,504	$ 0	$ 26,364	$ 3,660
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension	0.3 years	N/A	0.4 years	0.8 years
Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0%	0%	0%	1.65%
Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 72
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 2,834	$ 16,243	$ 6,395
Finance Receivable Percentage Of Class Of Loans And Leases	0	0.0008	0.0044	0.0019
Unused Commitments to Extend Credit	$ 1,872,041		$ 1,872,041		1,942,868
Commercial | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0	$ 0	0	$ 0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification	0	0	0	0
Commercial | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0	2,834	383	2,834
Commercial | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 15,860	$ 3,561
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension	N/A	N/A	0.4 years	0.2 years
Commercial | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0%	0%	0%	0%
Commercial | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 925	$ 756	$ 1,959	$ 1,928
Finance Receivable Percentage Of Class Of Loans And Leases	0.0007	0.0006	0.0014	0.0015
Unused Commitments to Extend Credit	$ 70,690		$ 70,690		98,686
Residential real estate | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0	$ 0	0	$ 0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification	0	0	0	0
Residential real estate | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	921	756	1,955	1,772
Residential real estate | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 4	$ 0	$ 4	$ 99
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension	3.0 years	N/A	3.0 years	11.4 years
Residential real estate | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0%	0%	0%	2%
Residential real estate | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 57
Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 48	$ 0	$ 285	$ 183
Finance Receivable Percentage Of Class Of Loans And Leases	0.0001	0	0.0003	0.0002
Unused Commitments to Extend Credit	$ 998,439		$ 998,439		972,474
Home equity | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0	$ 0	0	$ 0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification	0	0	0	0
Home equity | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	48	0	285	168
Home equity | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension	N/A	N/A	N/A	22.6 years
Home equity | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0%	0%	0%	0.31%
Home equity | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0	$ 0	$ 15
Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unused Commitments to Extend Credit	30,130		30,130		25,841
Construction real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 10,500		$ 10,500
Finance Receivable Percentage Of Class Of Loans And Leases	0.0131		0.0131
Unused Commitments to Extend Credit	$ 398,031		$ 398,031		$ 565,009
Construction real estate | Principal Forgiveness
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0		0
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification	0		0
Construction real estate | Payment Delay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	0		0
Construction real estate | Extended Maturity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 10,500		$ 10,500
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Term Extension	0.3 years		0.3 years
Construction real estate | Contractual Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0		$ 0
Financing Receivable Restructured Loans Not Considered TDRs Weighted Average Interest Rate Reduction	0%		0%
Construction real estate | Term Extension and Interest Rate Reduction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0		$ 0

LOANS AND LEASES - Financial _2

LOANS AND LEASES - Financial Difficulty Modifications, Payment Status (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Financing Receivable, Troubled Debt Restructuring, Subsequent Default	$ 100	$ 400	$ 500	$ 600
Financial Receivables, Financial Difficulty Modifications	29,218		29,218		$ 8,506
Financial Receivables, Financial Difficulty Modifications	29,218		29,218		8,506
Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	28,932		28,932		7,911
Financial Receivables, Financial Difficulty Modifications	28,932		28,932		7,911
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	86		86		538
Financial Receivables, Financial Difficulty Modifications	86		86		538
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	75		75		0
Financial Receivables, Financial Difficulty Modifications	75		75		0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	125		125		57
Financial Receivables, Financial Difficulty Modifications	125		125		57
Residential Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	2,235		2,235		1,929
Financial Receivables, Financial Difficulty Modifications	2,235		2,235		1,929
Residential Portfolio Segment [Member] | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	1,949		1,949		1,334
Financial Receivables, Financial Difficulty Modifications	1,949		1,949		1,334
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	86		86		538
Financial Receivables, Financial Difficulty Modifications	86		86		538
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	75		75		0
Financial Receivables, Financial Difficulty Modifications	75		75		0
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	125		125		57
Financial Receivables, Financial Difficulty Modifications	125		125		57
Home equity
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	299		299		182
Financial Receivables, Financial Difficulty Modifications	299		299		182
Home equity | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	299		299		182
Financial Receivables, Financial Difficulty Modifications	299		299		182
Home equity | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0		0		0
Financial Receivables, Financial Difficulty Modifications	0		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		0
Financial Receivables, Financial Difficulty Modifications	0		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		0
Financial Receivables, Financial Difficulty Modifications	0		0		0
Commercial
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	16,184		16,184		6,395
Financial Receivables, Financial Difficulty Modifications	16,184		16,184		6,395
Commercial | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	16,184		16,184		6,395
Financial Receivables, Financial Difficulty Modifications	16,184		16,184		6,395
Commercial | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	0		0		0
Financial Receivables, Financial Difficulty Modifications	0		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		0
Financial Receivables, Financial Difficulty Modifications	0		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		0
Financial Receivables, Financial Difficulty Modifications	0		0		$ 0
Construction real estate
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	10,500		10,500
Financial Receivables, Financial Difficulty Modifications	10,500		10,500
Construction real estate | Financial Asset, 1 to 29 Days Past Due
Financing Receivable, Past Due [Line Items]
Financial Receivables, Financial Difficulty Modifications	10,500		10,500
Financial Receivables, Financial Difficulty Modifications	10,500		10,500
Construction real estate | 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
Construction real estate | 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
Construction real estate | 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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	$ 26,651		$ 21,190
Financing Receivable, Nonaccrual, No Allowance	38,788		44,563
Nonaccrual loans	65,439		65,753
Interest included in income
Interest income recognized	800	$ 800
Commercial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	3,732		3,329
Financing Receivable, Nonaccrual, No Allowance	6,971		12,417
Nonaccrual loans	10,703		15,746
Lease financing
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	10,666		1,505
Financing Receivable, Nonaccrual, No Allowance	966		2,105
Nonaccrual loans	11,632		3,610
Construction real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	0		0
Nonaccrual loans	0		0
Commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	12,253		16,356
Financing Receivable, Nonaccrual, No Allowance	11,355		11,628
Nonaccrual loans	23,608		27,984
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	14,596		14,067
Nonaccrual loans	14,596		14,067
Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	4,074		3,476
Nonaccrual loans	4,074		3,476
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Nonaccrual, With Allowance	0		0
Financing Receivable, Nonaccrual, No Allowance	826		870
Nonaccrual loans	$ 826		$ 870

LOANS AND LEASES - Collateral (

LOANS AND LEASES - Collateral (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 11,553,072	$ 10,933,176
Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,196	10,952
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	21,714	26,091
Equipment
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	15,879	9,372
Land
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	18,670	17,543
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	2,980	1,795
Total Collateral
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	65,439	65,753
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	10,703	15,746
Commercial | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	6,196	10,952
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	2,353	3,869
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	2,154	925
Commercial real estate - investor
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	17,464	22,694
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	17,464	22,694
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	0	0
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	6,144	5,290
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	4,250	3,397
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	0	0
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	14,596	14,067
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	14,596	14,067
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	4,074	3,476
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	4,074	3,476
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	826	870
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	826	870
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans and Leases Receivable, Net of Deferred Income	11,632	3,610
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	11,632	3,610
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Receivables [Abstract]
Direct Financing Lease, Lease Receivable	$ 13,545		$ 13,545		$ 16,272
Direct Financing Lease, Unguaranteed Residual Asset	10,073		10,073		11,402
Sales-type Lease, Lease Receivable	558,144		558,144		444,144
Sales-type Lease, Unguaranteed Residual Asset	5,653		5,653		2,999
Net Investment in Lease, before Allowance for Credit Loss, Total	587,415		587,415		$ 474,817
Sales-type and Direct Financing Leases, Interest Income	$ 9,300	$ 6,800	$ 26,600	$ 17,900

LOANS AND LEASES - Leasing Matu

LOANS AND LEASES - Leasing Maturity (Details) $ in Thousands	Sep. 30, 2024 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	$ 47,499
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Two	182,346
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Three	159,623
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Four	129,063
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, Year Five	75,447
Sales-Type and Direct Financing Leases, Lease Receivable, to be Received, after Year Five	60,663
Sales-type and Direct Financing Leases, Lease Receivable	654,641
Sales-type and Direct Financing Leases, Lease Receivable, Undiscounted Excess Amount	(82,952)
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received	$ 571,689

LOANS AND LEASES - Changes in O

LOANS AND LEASES - Changes in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of period	$ 30	$ 281	$ 106	$ 191
Additions	0	68	55	387
Disposals	0	(167)	(106)	(252)
Other Real Estate, Period Increase (Decrease)	0	40	25	184
Balance at end of period	30	142	30	142
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	0	0	0	0
Disposals	0	0	0	0
Other Real Estate, Period Increase (Decrease)	0	0	0	0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Additions	0	68	55	387
Disposals	0	(167)	(106)	(252)
Other Real Estate, Period Increase (Decrease)	$ 0	$ 40	$ 25	$ 184

ALLOWANCE FOR CREDIT LOSSES - C

ALLOWANCE FOR CREDIT LOSSES - Changes in the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	$ 156,185	$ 148,646	$ 141,433	$ 132,977
Provision for Credit Losses-loans and leases	9,930	12,907	39,506	34,270
Loans charged off	(8,528)	(17,023)	(24,700)	(26,604)
Recoveries	1,244	671	2,592	4,558
Total net charge-offs	(7,284)	(16,352)	(22,108)	(22,046)
Balance at end of year	158,831	145,201	158,831	145,201
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	49,312	42,627	44,319	42,313
Provision for Credit Losses-loans and leases	5,698	(584)	15,137	2,092
Loans charged off	(5,471)	(9,207)	(10,315)	(12,309)
Recoveries	434	335	832	1,075
Total net charge-offs	(5,037)	(8,872)	(9,483)	(11,234)
Balance at end of year	49,973	33,171	49,973	33,171
Lease financing
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	13,919	8,069	12,365	3,571
Provision for Credit Losses-loans and leases	1,502	2,918	3,189	7,517
Loans charged off	(368)	(76)	(561)	(179)
Recoveries	11	1	71	3
Total net charge-offs	(357)	(75)	(490)	(176)
Balance at end of year	15,064	10,912	15,064	10,912
Construction real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	19,678	11,778	11,003	13,527
Provision for Credit Losses-loans and leases	1	(821)	8,676	(2,570)
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	19,679	10,957	19,679	10,957
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	34,022	44,451	34,903	41,106
Provision for Credit Losses-loans and leases	770	7,088	5,035	10,756
Loans charged off	(261)	(6,008)	(5,582)	(8,722)
Recoveries	25	39	200	2,430
Total net charge-offs	(236)	(5,969)	(5,382)	(6,292)
Balance at end of year	34,556	45,570	34,556	45,570
Residential Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	18,415	19,405	18,088	12,684
Provision for Credit Losses-loans and leases	163	1,969	500	8,531
Loans charged off	(60)	(10)	(131)	(30)
Recoveries	22	44	83	223
Total net charge-offs	(38)	34	(48)	193
Balance at end of year	18,540	21,408	18,540	21,408
Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	13,890	15,067	13,322	12,447
Provision for Credit Losses-loans and leases	618	1,138	1,135	3,558
Loans charged off	(90)	(54)	(237)	(166)
Recoveries	240	125	438	437
Total net charge-offs	150	71	201	271
Balance at end of year	14,658	16,276	14,658	16,276
Installment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	4,928	4,466	4,888	4,945
Provision for Credit Losses-loans and leases	637	1,303	4,583	3,719
Loans charged off	(1,510)	(1,349)	(5,780)	(4,388)
Recoveries	421	87	785	231
Total net charge-offs	(1,089)	(1,262)	(4,995)	(4,157)
Balance at end of year	4,476	4,507	4,476	4,507
Credit card
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of year	2,021	2,783	2,545	2,384
Provision for Credit Losses-loans and leases	541	(104)	1,251	667
Loans charged off	(768)	(319)	(2,094)	(810)
Recoveries	91	40	183	159
Total net charge-offs	677	279	1,911	651
Balance at end of year	$ 1,885	$ 2,400	$ 1,885	$ 2,400

ALLOWANCE FOR CREDIT LOSSES- Ad

ALLOWANCE FOR CREDIT LOSSES- Additional information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Receivables [Abstract]
Interest Receivable	$ 57,977		$ 57,977		$ 56,900
Reserves for unfunded commitments	17,100		17,100		$ 18,400
Provision for credit losses-unfunded commitments	$ 694	$ (1,234)	$ (1,279)	$ (1,393)

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Goodwill [Roll Forward]
Balance at beginning of period	$ 1,007,656	$ 1,005,868	$ 1,005,828	$ 1,001,507	$ 1,005,868	$ 1,001,507
Goodwill	0	$ 1,800	40	$ 4,200	1,788	4,361
Balance at end of period	$ 1,007,656		$ 1,005,868		$ 1,007,656	$ 1,005,868

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS--Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Feb. 29, 2024	Dec. 31, 2023	Dec. 31, 2021	Aug. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 0	$ 1,800	$ 40		$ 4,200	$ 1,788	$ 4,361
Other Depreciation and Amortization	3,300		3,400			9,700	10,100
Amortization of Mortgage Servicing Rights (MSRs)	$ 900		$ 800			$ 2,600	$ 2,300
Brady Ware Corporate Finance
Finite-Lived Intangible Assets [Line Items]
Goodwill				$ 100
Core deposits
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method						accelerated basis
Estimated weighted average life (in years)	3 years 6 months					3 years 6 months
Customer lists
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization method						straight-line basis
Finite-Lived Intangible Assets, Remaining Amortization Period								12 years 4 months 24 days		9 years 3 months 18 days	5 years 10 months 24 days
Customer lists | Summit Funding Group
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 23,200					$ 23,200			$ 25,100
Customer lists | Bannockburn [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	21,200					21,200			$ 23,900
Customer lists | Agile Premium Finance
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 2,600					$ 2,600

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS--Schedule of Other Intangibles (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 149,917	$ 146,064
Finite-Lived Intangible Assets, Accumulated Amortization	(68,370)	(62,115)
Servicing Asset	26,508	23,791
Core deposits
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	41,750	41,750
Finite-Lived Intangible Assets, Accumulated Amortization	(31,575)	(29,395)
Customer lists
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	72,278	69,563
Finite-Lived Intangible Assets, Accumulated Amortization	(25,246)	(20,553)
Other
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	9,381	10,960
Finite-Lived Intangible Assets, Accumulated Amortization	(3,284)	(5,477)
Servicing Contracts
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	$ (8,265)	$ (6,690)

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating Lease, Right-of-Use Asset	$ 51,500	$ 54,200
Operating Lease, Liability	$ 61,528	$ 64,500

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Lease, Cost [Abstract]
Operating Lease, Cost	$ 2,010	$ 1,945	$ 6,088	$ 5,736
Variable Lease, Cost	419	787	1,956	2,301
Lease, Cost	$ 2,429	$ 2,732	$ 8,044	$ 8,037

LEASES - Lease Maturity (Detail

LEASES - Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 2,066
Lessee, Operating Lease, Liability, to be Paid, Year One	8,133
Lessee, Operating Lease, Liability, to be Paid, Year Two	7,846
Lessee, Operating Lease, Liability, to be Paid, Year Three	7,514
Lessee, Operating Lease, Liability, to be Paid, Year Four	7,482
Lessee, Operating Lease, Liability, to be Paid, after Year Five	43,916
Lessee, Operating Lease, Liability, to be Paid	76,957
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(15,429)
Operating Lease, Liability	$ 61,528	$ 64,500

LEASES - Schedule of supplement

LEASES - Schedule of supplemental balance sheet information related to assets (Details)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	11 years 9 months 18 days	12 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	3.47%	3.43%

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information related to leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating cash flows from operating leases	$ 6,338	$ 5,857
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ (1,713)	$ (6,160)

OPERATING LEASES - Additional i

OPERATING LEASES - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Operating leases	$ 201,080		$ 201,080		$ 153,214
Property, Plant, and Equipment, Lessor Asset under Operating Lease, Accumulated Depreciation	85,700		85,700		$ 62,100
Operating Lease, Lease Income, Lease Payments	14,600	$ 10,900	39,100	$ 28,900
Depreciation, Lessor Asset under Operating Lease	$ 11,900	$ 8,900	31,800	$ 23,500
Impairment, Lessor Asset under Operating Lease			$ 0

OPERATING LEASES - Maturity Tab

OPERATING LEASES - Maturity Table (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Leases [Abstract]
Lessor, Operating Lease, Payment to be Received, Remainder of Fiscal Year	$ 15,305
Lessor, Operating Lease, Payment to be Received, Year Two	55,177
Lessor, Operating Lease, Payment to be Received, Year Three	44,925
Lessor, Operating Lease, Payment to be Received, Year Four	29,230
Lessor, Operating Lease, Payment to be Received, Year Five	16,518
Lessor, Operating Lease, Payment to be Received, after Year Five	11,686
Lessor, Operating Lease, Payments to be Received	$ 172,841

BORROWINGS - Schedule of Short-

BORROWINGS - Schedule of Short-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Short-term Debt [Line Items]
Short-term Debt	$ 811,653	$ 937,814
Other Short-term Borrowings	46,653	137,814
Federal Home Loan Bank Borrowings
Short-term Debt [Line Items]
Short-term Debt	765,000	800,000
Short-term Debt
Short-term Debt [Line Items]
Short-term Debt	46,653	137,814
Other Short-term Borrowings	$ 0	$ 0

BORROWINGS - Schedule of Long-t

BORROWINGS - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amount
Subordinated debt	$ 314,505	$ 314,163
Unamortized debt issuance costs	(1,324)	(1,613)
Other Notes Payable, Noncurrent	28,587	29,179
Finance Lease, Liability	1,543	1,611
Capital loan with municipality	775	775
Total long-term debt	$ 344,086	$ 344,115
Average Rate
Debt, Weighted Average Interest Rate	5.50%	5.60%
Other Notes payable interest rate	4.61%	4.40%
Lessee, Finance Lease, Discount Rate	3.85%	3.84%
Weighted average rate on other long-term debt	0%	0%
Total long-term debt	5.43%	5.51%

BORROWINGS Borrowings - - Addit

BORROWINGS Borrowings - - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	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	765,000	800,000
Line of Credit Facility, Maximum Borrowing Capacity	40,000
Short-term Debt	811,653	937,814
Long-term Debt	344,086	344,115
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	$ 314,505	$ 314,163
Debt, Weighted Average Interest Rate	5.50%	5.60%
Weighted average rate on other long-term debt	0%	0%
Other Notes payable interest rate	4.61%	4.40%
Short-term Debt
Short-term Debt	$ 46,653	$ 137,814
Federal Home Loan Bank Borrowings
Short-term Debt	$ 765,000	800,000
Long-term Debt [Member]
Subordinated Borrowing, Interest Rate	5.25%
Subordinated Debt [Member]
Subordinated debt	$ 44,500	$ 44,200	$ 49,500
Debt Instrument Maturity Period	30 years
DebtInstrumentMinimumCallablePeriod	5 years

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Other Comprehensive Income (Loss), before Reclassification Adjustments and Tax [Abstract]
Unrealized gain (loss) on investment securities	$ 94,520	$ (71,051)	$ 75,223	$ (64,285)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	3,855	(2,014)	(2,460)	(2,445)
Retirement obligation	0	0	0	0
Foreign currency translation	158	(269)	(275)	(121)
Total	98,533	(73,334)	72,488	(66,851)
Other Comprehensive Income (Loss) Reclassifications before Tax [Abstract]
Realized gain (loss) on securities available-for-sale	(17,694)	(4)	(25,212)	(407)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(199)	(71)	(596)	(72)
Retirement obligation	(489)	(213)	(1,239)	(534)
Foreign currency translation	0	0	0	0
Total	(18,382)	(288)	(27,047)	(1,013)
Transactions Pre-tax
Unrealized gain (loss) on investment securities	112,214	(71,047)	100,435	(63,878)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, before Tax	4,054	(1,943)	(1,864)	(2,373)
Unfunded pension obligation	489	213	1,239	534
Foreign currency translation	158	(269)	(275)	(121)
Total	116,915	(73,046)	99,535	(65,838)
Transactions Tax-effect
Unrealized gain (loss) on investment securities	(24,717)	15,650	(22,123)	14,070
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	938	(450)	(431)	(549)
Retirement obligation	(113)	(49)	(286)	(123)
Foreign currency translation	0	0	0	0
Total	(25,768)	16,051	(21,978)	14,496
Transactions Net of tax
Unrealized gain (loss) on investment securities	87,497	(55,397)	78,312	(49,808)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	3,116	(1,493)	(1,433)	(1,824)
Retirement obligation	376	164	953	411
Foreign currency translation	158	(269)	(275)	(121)
Total	91,147	(56,995)	77,557	(51,342)
Balances Net of tax
Unrealized gain (loss) on investment securities	(203,646)	(375,733)	(203,646)	(375,733)	$ (291,143)	$ (281,958)	$ (320,336)	$ (325,925)
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax	2,322	(1,824)	2,322	(1,824)	(794)	3,755	(331)	0
Retirement obligation	(30,164)	(31,612)	(30,164)	(31,612)	(30,540)	(31,117)	(31,776)	(32,023)
Foreign currency translation	(774)	(836)	(774)	(836)	(932)	(499)	(567)	(715)
Accumulated other comprehensive loss	(232,262)	(410,005)	(232,262)	(410,005)	$ (323,409)	$ (309,819)	$ (353,010)	$ (358,663)
Accumulated other comprehensive income (loss)
Transactions Net of tax
Total	$ 91,147	$ (56,995)	$ 77,557	$ (51,342)

AMOUNT RECLASSIFIED FROM ACCUMU

AMOUNT RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other Accumulated Comprehensive income reclassified from AOCI [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	$ (199)	$ (71)	$ (596)	$ (72)
Realized gain (loss) on securities available-for-sale	(17,694)	(4)	(25,212)	(407)
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	(4)	(5)	(4)	(6)
Defined Benefit Plan, Amortization of Gain (Loss)	(485)	(208)	(1,235)	(528)
Other Comprehensive Income, Reclassification, Amortization of Defined Benefit Plans items, Pre-tax	(489)	(213)	(1,239)	(534)
Total	$ (18,382)	$ (288)	$ (27,047)	$ (1,013)

DERIVATIVES - Additional Inform

DERIVATIVES - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) entity	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) entity	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($) entity	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Derivative [Line Items]
Derivative, Notional Amount	$ 20,062,151		$ 20,062,151			$ 19,339,867
Number of counterparties | entity	6		6			6
Derivative liabilities	$ 274,218		$ 274,218			$ 263,131
Derivative Liability, Fair Value of Collateral, net of restricted cash	30,100		30,100			116,200
Derivative Liability, Fair Value of Collateral	46,700		46,700			137,800
Restricted Cash	16,500		16,500			21,600
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax	2,322	$ (1,824)	2,322	$ (1,824)	$ (794)	$ 3,755	$ (331)	$ 0
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	700		700
Client derivative fees	1,160	1,612	3,173	4,444
Available-for-sale Securities, Gross Realized Losses	$ 1,000	$ 0	$ 6,900	$ 400
Foreign Exchange
Derivative [Line Items]
Number of counterparties | entity	4		4			5
Credit Risk Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 219,300		$ 219,300			$ 232,500
Credit Risk Derivative Liabilities, at Fair Value	100		100			100
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Derivative, Notional Amount	38,800		38,800			25,200
Other Credit Derivatives [Member]
Derivative [Line Items]
Derivative, Notional Amount	40,800		40,800			25,500
Credit Risk Derivative Liabilities, at Fair Value	300		300			300
Other Contract-Mortgage
Derivative [Line Items]
Derivative, Notional Amount	$ 104,500		$ 104,500			109,200
Commodity
Derivative [Line Items]
Number of counterparties | entity	1		1
Derivative
Derivative [Line Items]
Derivative liabilities	$ 51,100		$ 51,100			95,700
Derivative | Foreign Exchange
Derivative [Line Items]
Derivative, Notional Amount						7,000,000
Derivative liabilities	4,600		4,600			23,900
Derivative | Commodity
Derivative [Line Items]
Derivative liabilities	200		200
Accrued interest and other liabilities | Derivative
Derivative [Line Items]
Derivative, Notional Amount	2,200,000		2,200,000			$ 2,200,000
Accrued interest and other liabilities | Derivative | Foreign Exchange
Derivative [Line Items]
Derivative, Notional Amount	$ 7,400,000		$ 7,400,000

DERIVATIVES Cash Flow Hedging R

DERIVATIVES Cash Flow Hedging Relationships (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Maximum Length of Time Hedged in Cash Flow Hedge		60 months		51 months
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	$ 3,116		$ (1,493)	$ (1,433)	$ (1,824)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(199)		(71)	(596)	(72)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	3,116		(1,493)	(1,433)	(1,824)
Interest Income | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	$ (199)		$ (71)	$ (596)	$ (72)

DERIVATIVES - Summary of Deriva

DERIVATIVES - Summary of Derivative Financial Instruments and Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 20,062,151	$ 19,339,867
Derivative Asset	278,539	269,776
Derivative liabilities	(274,218)	(263,131)
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	19,062,151	18,339,867
Derivative Asset	274,042	262,880
Derivative liabilities	(274,218)	(263,131)
Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	1,000,000	1,000,000
Derivative Asset	4,497	6,896
Derivative liabilities	0	0
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other assets | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	2,198,862	2,172,714
Derivative Asset	22,400	13,232
Derivative liabilities	(69,381)	(104,343)
Fair Value Hedges | Matched interest rate swaps | Accrued interest and other liabilities | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	2,198,862	2,172,714
Derivative Asset	69,205	104,092
Derivative liabilities	(22,400)	(13,232)
Foreign Exchange | Matched interest rate swaps | Accrued interest and other assets | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	7,362,469	7,021,569
Derivative Asset	88,853	84,731
Derivative liabilities	(93,429)	(60,825)
Foreign Exchange | Matched interest rate swaps | Accrued interest and other liabilities | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	7,301,358	6,972,870
Derivative Asset	93,429	60,825
Derivative liabilities	$ (88,853)	$ (84,731)
Cash Flow Hedging | Interest Rate Floor | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Cash Flow Hedging | Interest Rate Floor | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 1,000,000	$ 1,000,000
Cash Flow Hedging | Interest Rate Floor | Accrued interest and other liabilities | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	1,000,000	1,000,000
Commodity | Matched interest rate swaps | Accrued interest and other assets | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	300	0
Derivative Asset	0	0
Derivative liabilities	(155)	0
Commodity | Matched interest rate swaps | Accrued interest and other liabilities | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	300	0
Derivative Asset	155	0
Derivative liabilities	$ 0	$ 0

DERIVATIVES - Disclosure by Typ

DERIVATIVES - Disclosure by Type of Financial Instrument (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	$ (269,545)	$ (255,984)
Derivative Liability, Fair Value, Gross Asset	112,993	321,751
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		65,767
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	(156,552)
Fair Value Hedges | Foreign Exchange | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	182,282	145,556
Derivative Liability, Fair Value, Gross Asset	(4,608)	(55,959)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		89,597
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	177,674
Fair Value Hedges | Interest Rate Swap | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	91,605	117,324
Derivative Liability, Fair Value, Gross Asset	(111,251)	(270,678)
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		(153,354)
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	(19,646)
Fair Value Hedges | Cash Flow Hedging | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	(4,497)	(6,896)
Derivative Liability, Fair Value, Gross Asset	3,021	4,886
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		(2,010)
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	(1,476)
Fair Value Hedges | Commodity | Accrued interest and other liabilities
Derivatives, Fair Value [Line Items]
Gross amounts of recognized liabilities	155	0
Derivative Liability, Fair Value, Gross Asset	(155)	0
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		$ 0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 0

DERIVATIVES - Derivative Financ

DERIVATIVES - Derivative Financial Instruments, Average Remaining Maturity and the Weighted-Average Interest Rates being Paid and Received (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Derivative, Notional Amount	$ 20,062,151	$ 19,339,867
Average Maturity (years)	1 year 7 months 6 days
Fair Value	$ 4,321
Interest Rate Swap | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 2,198,862
Average Maturity (years)	4 years 3 months 18 days
Fair Value	$ (46,981)
Interest Rate Swap | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 2,198,862
Average Maturity (years)	4 years 3 months 18 days
Fair Value	$ 46,805
Foreign Exchange | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 7,362,469
Average Maturity (years)	8 months 12 days
Fair Value	$ (4,576)
Foreign Exchange | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 7,301,358
Average Maturity (years)	8 months 12 days
Fair Value	$ 4,576
Interest Rate Floor
Derivative [Line Items]
Average Maturity (years)	2 years 9 months 18 days
Interest Rate Floor | Fixed Income Interest Rate
Derivative [Line Items]
Derivative, Notional Amount	$ 1,000,000
Average Maturity (years)	2 years 9 months 18 days
Fair Value	$ 4,497
Derivative
Derivative [Line Items]
Derivative, Notional Amount	$ 19,062,151
Average Maturity (years)	1 year 6 months
Fair Value	$ (176)
Commodity | Derivative Financial Instruments Receive Fixed Pay Variable
Derivative [Line Items]
Derivative, Notional Amount	$ 300
Average Maturity (years)	1 year 4 months 24 days
Fair Value	$ (155)
Commodity | Derivative Financial Instruments Receive Variable Pay Fixed
Derivative [Line Items]
Derivative, Notional Amount	$ 300
Average Maturity (years)	1 year 4 months 24 days
Fair Value	$ 155

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Loan and Unfunded Commitments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Other Commitments [Line Items]
Unused Commitments to Extend Credit	$ 3,780,350	$ 3,982,599
Loans and Leases Receivable, Net of Deferred Income	11,553,072	10,933,176
Commercial
Other Commitments [Line Items]
Unused Commitments to Extend Credit	1,872,041	1,942,868
Loans and Leases Receivable, Net of Deferred Income	3,678,546	3,501,221
Lease financing
Other Commitments [Line Items]
Unused Commitments to Extend Credit	0	0
Loans and Leases Receivable, Net of Deferred Income	587,415	474,817
Construction real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	398,031	565,009
Loans and Leases Receivable, Net of Deferred Income	802,264	564,832
Commercial real estate - investor
Other Commitments [Line Items]
Unused Commitments to Extend Credit	85,838	101,689
Loans and Leases Receivable, Net of Deferred Income	3,047,059	3,138,629
Commercial real estate-owner
Other Commitments [Line Items]
Unused Commitments to Extend Credit	38,149	40,346
Loans and Leases Receivable, Net of Deferred Income	987,761	942,310
Residential real estate
Other Commitments [Line Items]
Unused Commitments to Extend Credit	70,690	98,686
Loans and Leases Receivable, Net of Deferred Income	1,422,186	1,333,674
Home equity
Other Commitments [Line Items]
Unused Commitments to Extend Credit	998,439	972,474
Loans and Leases Receivable, Net of Deferred Income	825,431	758,676
Installment
Other Commitments [Line Items]
Unused Commitments to Extend Credit	30,130	25,841
Loans and Leases Receivable, Net of Deferred Income	141,270	159,078
Credit card
Other Commitments [Line Items]
Unused Commitments to Extend Credit	287,032	235,686
Loans and Leases Receivable, Net of Deferred Income	$ 61,140	$ 59,939

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Investment holdings schedule (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	$ 189,698		$ 189,698		$ 188,650
Qualified Affordable Housing Project Investments, Commitment	83,504		83,504		96,365
Amortization Method Qualified Affordable Housing Project Investments, Amortization	4,622	$ 3,559	12,692	$ 10,831
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(5,010)	(3,567)	(15,242)	(10,808)
Low Income Housing Tax Credits
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	147,038		147,038		142,933
Qualified Affordable Housing Project Investments, Commitment	69,971		69,971		80,465
Amortization Method Qualified Affordable Housing Project Investments, Amortization	3,398	3,455	10,506	10,520
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(3,905)	(3,434)	(11,926)	(10,411)
Historic tax credit [Member]
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	3,749		3,749		19,798
Qualified Affordable Housing Project Investments, Commitment	1,347		1,347		14,043
Amortization Method Qualified Affordable Housing Project Investments, Amortization	0	0	0	0
Affordable Housing Tax Credits and Other Tax Benefits, Amount	0	(80)	0	(239)
New Markets Tax Credit
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	1,380		1,380		1,938
Qualified Affordable Housing Project Investments, Commitment	0		0		0
Amortization Method Qualified Affordable Housing Project Investments, Amortization	31	104	94	311
Affordable Housing Tax Credits and Other Tax Benefits, Amount	(1)	(53)	(4)	(158)
Renewable Energy Program
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	23,573		23,573		23,981
Qualified Affordable Housing Project Investments, Commitment	231		231		1,857
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
Historic tax credit-Proportional Amort
Summary of Investment Holdings [Line Items]
Amortization Method Qualified Affordable Housing Project Investments	13,958		13,958		0
Qualified Affordable Housing Project Investments, Commitment	11,955		11,955		$ 0
Amortization Method Qualified Affordable Housing Project Investments, Amortization	1,193	0	2,092	0
Affordable Housing Tax Credits and Other Tax Benefits, Amount	$ (1,104)	$ 0	$ (3,312)	$ 0

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Jun. 30, 2024	Jan. 01, 2024	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Line Items]
Reserves for unfunded commitments	$ 17,100	$ 18,400
Loans and Leases Receivable, Commitments, Fixed Rates	100,100	108,200
Loans and Leases Receivable, Commitments, Variable Rates	$ 4,000,000	$ 4,400,000
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	$ 60,900	$ 34,900
Derivative, Notional Amount	20,062,151	19,339,867
Stockholders' Equity Attributable to Parent	2,450,438	2,267,974	$ 2,326,439		$ 2,129,509	$ 2,143,419	$ 2,041,373
Estimated Litigation Liability	0	0
Retained earnings
Commitments and Contingencies Disclosure [Line Items]
Stockholders' Equity Attributable to Parent	1,234,375	1,136,718	$ 1,204,844		$ 1,101,905	$ 1,060,715	$ 968,237
Cumulative Effect, Period of Adoption, Adjustment [Member]
Commitments and Contingencies Disclosure [Line Items]
Stockholders' Equity Attributable to Parent		599
Cumulative Effect, Period of Adoption, Adjustment [Member] | Retained earnings
Commitments and Contingencies Disclosure [Line Items]
Stockholders' Equity Attributable to Parent		599		$ 600
Credit Default Swap
Commitments and Contingencies Disclosure [Line Items]
Derivative, Notional Amount	323,800	341,700
Commitments to Extend Credit
Commitments and Contingencies Disclosure [Line Items]
Commitments outstanding to extend credit	$ 4,100,000	$ 4,500,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 12,427	$ 15,305		$ 37,465	$ 48,074
Effective tax rate	19.20%	19.50%		18.60%	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, 2024	Sep. 30, 2024
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Service cost	$ 2,624	$ 2,304	$ 7,474	$ 6,988
Interest cost	1,080	1,066	3,680	3,213
Expected return on plan assets	(2,647)	(2,701)	(7,897)	(8,101)
Amortization of prior service cost	4	5	4	6
Defined Benefit Plan, Amortization of Gain (Loss)	485	208	1,235	528
Net periodic benefit cost (income)	$ 1,546	$ 882	$ 4,496	$ 2,634

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue Recognition [Abstract]
Interchange income	$ 7.6	$ 7.5	$ 22.5	$ 22.3
Credit card expense	3.9	4.1	11.8	11.6
Spot foreign exchange income	$ 2.3	$ 2.1	$ 7.8	$ 7.5

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Numerator for basic and diluted earnings per share -income available to common shareholders:
Net income	$ 52,451	$ 63,061	$ 163,945	$ 199,131
Denominator for basic earnings per share - weighted average shares	94,473,666	94,030,275	94,377,010	93,896,716
Effect of dilutive securities -
Employee stock awards	1,005,844	1,095,994	1,001,228	1,189,155
Denominator for diluted earnings per share - adjusted weighted average shares	95,479,510	95,126,269	95,378,238	95,085,871
Basic	$ 0.56	$ 0.67	$ 1.74	$ 2.12
Diluted	$ 0.55	$ 0.66	$ 1.72	$ 2.09

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
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	3 Months Ended	9 Months Ended
	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023
Financial assets
Investment securities held-to-maturity		$ 77,985	$ 80,321
Other investments (1)		120,318	129,945
Interest Receivable		57,977	56,900
Deposits
Noninterest-bearing		3,107,699	3,317,960
Savings		4,710,223	4,331,228
Time		3,244,861	2,718,390
Federal Home Loan Bank Stock and Federal Reserve Bank Stock		$ 108,800	109,400
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Discount Rate	11.50%	11.51%
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Prepayment Speed	5.92%	6.16%
Impaired Commercial And Commercial Real Estate Loans Member
Deposits
Principal Amount of Commercial and Commercial Real Estate Loans		$ 26,700	19,700
Allowance for Loan and Lease Losses, Real Estate		8,100	4,400
Carrying value
Financial assets
Cash and short-term investments		851,194	1,006,019
Investment securities held-to-maturity		77,985	80,321
Other investments (1)		11,487	20,554
Loans and leases		11,394,241	10,791,743
Interest Receivable		72,147	72,620
Deposits
Deposits		13,947,754	13,360,797
Short-term borrowings		811,653	937,814
Long-term debt		344,086	344,115
Interest Payable		52,350	51,454
Fair value
Financial assets
Cash and short-term investments		851,194	1,006,019
Investment securities held-to-maturity		71,126	71,688
Other investments (1)		11,487	20,554
Loans and leases		11,348,797	10,468,144
Interest Receivable		72,147	72,620
Deposits
Deposits		13,945,883	13,347,319
Short-term borrowings		811,653	937,814
Long-term debt		343,609	350,426
Interest Payable		52,350	51,454
Fair Value, Inputs, Level 1 [Member] | Fair value
Financial assets
Cash and short-term investments		851,194	1,006,019
Investment securities held-to-maturity		0	0
Other investments (1)		1,447	1,194
Loans and leases		0	0
Interest Receivable		0	0
Deposits
Deposits		0	0
Short-term borrowings		811,653	937,814
Long-term debt		0	0
Interest Payable		8,936	15,494
Fair Value, Inputs, Level 2 [Member] | Fair value
Financial assets
Cash and short-term investments		0	0
Investment securities held-to-maturity		71,126	71,688
Other investments (1)		10,040	10,040
Loans and leases		0	0
Interest Receivable		14,170	15,697
Deposits
Deposits		13,945,883	13,347,319
Short-term borrowings		0	0
Long-term debt		343,609	350,426
Interest Payable		43,414	35,960
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 (1)		0	9,320
Loans and leases		11,348,797	10,468,144
Interest Receivable			56,923
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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Assets
Investment securities available-for-sale		$ 3,157,265		$ 3,021,126
Loans Held-for-sale, Fair Value Disclosure		12,700		9,200
Derivative Asset		278,539		269,776
Liabilities
Derivative liabilities		274,218		263,131
Fair Value, Option, Changes in Fair Value, Gain (Loss)	$ (100)	400	$ 600
Financing Receivable, Held-for-Sale		11,600		8,500
Fair Value, Option, Aggregate Differences, Loans and Long-term Receivables		1,100		700
Fair Value, Measurements, Recurring
Assets
Investment securities available-for-sale		3,157,265		3,021,126
Derivative Asset				117,344
Total		3,448,537		3,300,135
Liabilities
Total		274,694		263,661
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Investment securities available-for-sale		92		31,243
Derivative Asset				0
Total		92		31,243
Liabilities
Total		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure		12,685		9,213
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Investment securities available-for-sale		3,111,093		2,956,938
Derivative Asset				117,344
Total		3,402,365		3,235,947
Liabilities
Total		274,694		263,661
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3 | Fair value
Assets
Loans Held-for-sale, Fair Value Disclosure		0		0
Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Investment securities available-for-sale		46,080		32,945
Derivative Asset				0
Total		46,080		32,945
Liabilities
Total		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1, 2 and 3
Assets
Loans Held-for-sale, Fair Value Disclosure		12,685		9,213
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring
Assets
Derivative Asset		91,653
Liabilities
Derivative liabilities		92,257		118,105
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset		0
Liabilities
Derivative liabilities		0		0
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset		91,653
Liabilities
Derivative liabilities		92,257		118,105
Interest Rate Contract [Member] | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset		0
Liabilities
Derivative liabilities		0		0
Foreign Exchange | Fair Value, Measurements, Recurring
Assets
Derivative Asset		182,282		145,556
Liabilities
Derivative liabilities		182,282		145,556
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset		0		0
Liabilities
Derivative liabilities		0		0
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset		182,282		145,556
Liabilities
Derivative liabilities		182,282		145,556
Foreign Exchange | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset		0		0
Liabilities
Derivative liabilities		0		0
Cash Flow Hedging | Fair Value, Measurements, Recurring
Assets
Derivative Asset		4,497		6,896
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset		0		0
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset		4,497		6,896
Cash Flow Hedging | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset		0		$ 0
Commodity | Fair Value, Measurements, Recurring
Assets
Derivative Asset		155
Liabilities
Derivative liabilities		155
Commodity | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 1
Assets
Derivative Asset		0
Liabilities
Derivative liabilities		0
Commodity | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 2
Assets
Derivative Asset		155
Liabilities
Derivative liabilities		155
Commodity | Fair Value, Measurements, Recurring | Fair Value Measurements Using Level 3
Assets
Derivative Asset		0
Liabilities
Derivative liabilities		$ 0

FAIR VALUE DISCLOSURES - Reconc

FAIR VALUE DISCLOSURES - Reconciliation of Gains and Losses on Level 3 Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Beginning balance	$ 31,428	$ 34,132	$ 32,945	$ 35,857
Accretion (amortization)	(47)	(30)	(73)	(84)
Increase (decrease) in fair value	(549)	(162)	(527)	(119)
Settlements	(1,924)	(795)	(3,437)	(2,509)
Transfers Into Level 3	17,172	0	17,172	0
Ending balance	$ 46,080	$ 33,145	$ 46,080	$ 33,145

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	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Assets
Fair Value, Option, Changes in Fair Value, Gain (Loss)	$ (100)	$ 400	$ 600
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Other real estate owned
Assets
Assets, Fair Value Disclosure		0		$ 0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 1 | Lease financing | Fair value
Assets
Assets, Fair Value Disclosure		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Other real estate owned
Assets
Assets, Fair Value Disclosure		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure		0		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 2 | Lease financing | Fair value
Assets
Assets, Fair Value Disclosure		0
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Other real estate owned
Assets
Assets, Fair Value Disclosure		30		106
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial | Fair value
Assets
Assets, Fair Value Disclosure		2,445		1,795
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Commercial real estate | Fair value
Assets
Assets, Fair Value Disclosure		12,039		$ 13,538
Fair Value, Measurements, Nonrecurring | Fair Value Measurements Using Level 3 | Lease financing | Fair value
Assets
Assets, Fair Value Disclosure		$ 4,049

BUSINESS COMBINATION - Addition

BUSINESS COMBINATION - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Feb. 29, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Payments for Merger Related Costs		$ 0	$ 200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	$ 97,801
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	2,702	$ 2,702	$ 2,702	$ 941
Goodwill	$ 1,788

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Thousands		9 Months Ended
	Feb. 29, 2024	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Cash consideration	$ 96,887	$ 96,887	$ 3,535
Commercial Loans	93,353
Premises and equipment	651
Intangible Assets,	3,797
Total assets acquired	97,801
Other liabilities	2,702
Total liabilities assumed	2,702	$ 2,702	$ 941
Net identifiable assets	95,099
Goodwill	$ 1,788