Heartland Financial USA (HTLF) 10-Q 5 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 04, 2021
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-15393
Entity Registrant Name	HEARTLAND FINANCIAL USA, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1405748
Entity Address, Address Line One	1398 Central Avenue
Entity Address, City or Town	Dubuque
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52001
City Area Code	563
Local Phone Number	589-2100
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		42,251,798
Entity Central Index Key	0000920112
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock, par value $1.00 per share
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	HTLF
Security Exchange Name	NASDAQ
Depositary Shares, each representing 1/400th interest in a share of 7.00% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Stock, Series E
Entity Information [Line Items]
Title of 12(b) Security	Depositary Shares, each representing 1/400th interest in a share of 7.00% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Stock, Series E
Trading Symbol	HTLFP
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks	$ 192,247	$ 219,243
Interest bearing deposits with other banks and other short-term investments	135,158	118,660
Cash and cash equivalents	327,405	337,903
Time deposits in other financial institutions	3,138	3,129
Securities:
Carried at fair value (cost of $7,416,143 at September 30, 2021, and $6,024,225 at December 31, 2020)	7,449,936	6,127,975
Held to maturity, net of allowance for credit losses of $0 at September 30, 2021, and $51 at December 31, 2020 (fair value of $95,010 at September 30, 2021, and $100,041 at December 31, 2020)	85,354	88,839
Other investments, at cost	83,332	75,253
Loans held for sale	37,078	57,949
Loans receivable:
Held to maturity	9,854,907	10,023,051
Allowance for credit losses	(117,533)	(131,606)
Loans receivable, net	9,737,374	9,891,445
Premises, furniture and equipment, net	219,297	219,595
Premises, furniture and equipment held for sale	2,699	6,499
Other real estate, net	4,744	6,624
Goodwill	576,005	576,005
Core deposit intangibles and customer relationship intangibles, net	35,157	42,383
Servicing rights, net	6,351	6,052
Cash surrender value on life insurance	190,576	187,664
Other assets	237,779	281,024
TOTAL ASSETS	18,996,225	17,908,339
Deposits:
Demand	6,537,722	5,688,810
Savings	8,416,204	8,019,704
Time	1,068,317	1,271,391
Total deposits	16,022,243	14,979,905
Short-term borrowings	265,620	167,872
Other borrowings	371,765	457,042
Accrued expenses and other liabilities	164,345	224,289
TOTAL LIABILITIES	16,823,973	15,829,108
STOCKHOLDERS' EQUITY:
Common stock (par value $1 per share; 60,000,000 shares authorized at both September 30, 2021, and December 31, 2020; issued 42,250,092 shares at September 30, 2021, and 42,093,862 shares at December 31, 2020)	42,250	42,094
Capital surplus	1,068,913	1,062,083
Retained earnings	926,834	791,630
Accumulated other comprehensive income	23,550	72,719
TOTAL STOCKHOLDERS' EQUITY	2,172,252	2,079,231
TOTAL LIABILITIES AND EQUITY	18,996,225	17,908,339
Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series A Junior Participating preferred stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series B Fixed Rate Cumulative Perpetual Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series C Senior Non-Cumulative Perpetual Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Series E Fixed-Rate Reset Cumulative Perpetual Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	$ 110,705	$ 110,705

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Securities carried at fair value, cost	$ 7,416,143	$ 6,024,225
Held to maturity, allowance for credit losses	0	51
Estimated Fair Value	$ 95,010	$ 100,041
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	42,250,092	42,093,862
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	6,104	6,104
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series A Junior Participating preferred stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	16,000	16,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series B Fixed Rate Cumulative Perpetual Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	81,698	81,698
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series C Senior Non-Cumulative Perpetual Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	81,698	81,698
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series D Senior Non-Cumulative Perpetual Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	3,000	3,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series E Fixed-Rate Reset Cumulative Perpetual Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	11,500	11,500
Preferred stock, shares issued (in shares)	11,500	11,500
Preferred stock, shares outstanding (in shares)	11,500	11,500
Obligations of states and political subdivisions
Held to maturity, allowance for credit losses	$ 0	$ 51
Estimated Fair Value	$ 95,010	$ 100,041

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
INTEREST INCOME:
Interest and fees on loans	$ 112,062	$ 102,657	$ 336,416	$ 316,076
Interest on securities:
Taxable	32,384	25,016	94,373	70,109
Nontaxable	4,609	3,222	13,673	8,749
Interest on federal funds sold	0	0	1	0
Interest on interest bearing deposits in other financial institutions	132	72	258	847
TOTAL INTEREST INCOME	149,187	130,967	444,721	395,781
INTEREST EXPENSE:
Interest on deposits	3,444	4,962	11,629	25,678
Interest on short-term borrowings	98	78	348	435
Interest on other borrowings (includes $543 and $595 of interest benefit related to derivatives reclassified from accumulated other comprehensive income (loss) for the three months ended September 30, 2021 and 2020, respectively, and $1,601 and $1,195 of interest benefit related to derivatives reclassified from accumulated other comprehensive income (loss) for the nine months ended September 30, 2021 and 2020, respectively)	3,102	3,430	9,378	10,514
TOTAL INTEREST EXPENSE	6,644	8,470	21,355	36,627
NET INTEREST INCOME	142,543	122,497	423,366	359,154
Provision (benefit) for credit losses	(4,534)	1,678	(12,262)	49,994
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	147,077	120,819	435,628	309,160
NONINTEREST INCOME:
Revenue from contract with customers	22,638	17,755	64,975	52,075
Loan servicing income	784	638	2,495	1,980
Securities gains, net (includes $1,535 and $1,099 of net security gains reclassified from accumulated other comprehensive income (loss) for the three months ended September 30, 2021 and 2020, respectively, and $4,347 and $4,763 of net security gains reclassified from accumulated other comprehensive income (loss) for the nine months ended September 30, 2021 and 2020, respectively)	1,535	1,300	4,347	4,964
Unrealized gain on equity securities, net	112	155	85	604
Net gains on sale of loans held for sale	5,281	8,894	16,454	21,411
Valuation adjustment on servicing rights	195	(120)	586	(1,676)
Income on bank owned life insurance	940	868	2,706	2,533
Other noninterest income	1,239	1,726	4,557	5,779
TOTAL NONINTEREST INCOME	32,724	31,216	96,205	87,670
NONINTEREST EXPENSES:
Salaries and employee benefits	60,689	50,978	177,083	151,053
Occupancy	7,366	6,732	22,683	19,705
Furniture and equipment	3,365	2,500	9,959	8,601
Professional fees	17,242	12,802	46,969	38,951
Advertising	1,921	928	5,039	4,128
Core deposit and customer relationship intangibles amortization	2,295	2,492	7,226	8,169
Other real estate and loan collection expenses	78	335	627	872
(Gain)/loss on sales/valuations of assets, net	(3)	1,763	374	2,480
Acquisition, integration and restructuring costs	204	1,146	3,342	3,195
Partnership investment in tax credit projects	2,374	927	3,754	1,902
Other noninterest expenses	15,096	9,793	39,370	32,638
TOTAL NONINTEREST EXPENSES	110,627	90,396	316,426	271,694
INCOME BEFORE INCOME TAXES	69,174	61,639	215,407	125,136
Income taxes (includes $524 and $429 of income tax expense reclassified from accumulated other comprehensive income (loss) for the three months ended September 30, 2021 and 2020, respectively, and $1,501 and $1,509 of income tax expense reclassified from accumulated other comprehensive income (loss) for the nine months ended September 30, 2021 and 2020, respectively)	13,250	13,681	45,064	27,007
NET INCOME	55,924	47,958	170,343	98,129
Preferred dividends	(2,013)	(2,437)	(6,038)	(2,437)
NET INCOME AVAILABLE TO COMMON STOCKHOLDERS	$ 53,911	$ 45,521	$ 164,305	$ 95,692
EARNINGS PER COMMON SHARE - BASIC (in dollars per share)	$ 1.27	$ 1.23	$ 3.89	$ 2.59
EARNINGS PER COMMON SHARE - DILUTED (in dollars per share)	1.27	1.23	3.88	2.59
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.25	$ 0.20	$ 0.69	$ 0.60
Service charges and fees
NONINTEREST INCOME:
Revenue from contract with customers	$ 15,551	$ 11,749	$ 44,354	$ 34,742
Trust fees
NONINTEREST INCOME:
Revenue from contract with customers	6,221	5,357	18,037	15,356
Brokerage and insurance commissions
NONINTEREST INCOME:
Revenue from contract with customers	$ 866	$ 649	$ 2,584	$ 1,977

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest benefit	$ (3,102)	$ (3,430)	$ (9,378)	$ (10,514)
Gain (loss) on securities	1,535	1,300	4,347	4,964
Income tax expense (benefit)	13,250	13,681	45,064	27,007
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent
Interest benefit	543	595	1,601	1,195
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Net Unrealized Investment Gain (Loss)
Gain (loss) on securities	1,535	1,099	4,347	4,763
Reclassification out of accumulated other comprehensive income (loss) | Accumulated Other Comprehensive Income (Loss)
Income tax expense (benefit)	$ 524	$ 429	$ 1,501	$ 1,509

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 55,924	$ 47,958	$ 170,343	$ 98,129
Securities:
Net change in unrealized gain/(loss) on securities	(44,968)	31,340	(65,613)	84,564
Reclassification adjustment for net gains realized in net income	(1,535)	(1,099)	(4,347)	(4,763)
Income tax (expense)/benefit	12,181	(7,845)	18,264	(20,777)
Other comprehensive gain/(loss) on securities	(34,322)	22,396	(51,696)	59,024
Derivatives used in cash flow hedging relationships:
Net change in unrealized gain/(loss) on derivatives	2,220	1,199	4,853	(2,164)
Reclassification adjustment for net gains on derivatives realized in net income	(543)	(601)	(1,601)	(1,214)
Income tax (expense)/benefit	(392)	(126)	(725)	706
Other comprehensive income (loss) on cash flow hedges	1,285	472	2,527	(2,672)
Other comprehensive income (loss)	(33,037)	22,868	(49,169)	56,352
TOTAL COMPREHENSIVE INCOME	$ 22,887	$ 70,826	$ 121,174	$ 154,481

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 55,924	$ 47,958	$ 170,343	$ 98,129
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			20,342	20,726
Provision (benefit) for credit losses			(12,262)	49,994
Net amortization of premium on securities			30,975	9,925
Securities gains, net	(1,535)	(1,300)	(4,347)	(4,964)
Unrealized gain on equity securities, net			(85)	(604)
Stock based compensation			6,732	5,551
Loans originated for sale			(364,808)	(461,723)
Proceeds on sales of loans held for sale			401,078	443,913
Net gains on sale of loans held for sale			(15,399)	(21,411)
(Increase) decrease in accrued interest receivable			353	(7,955)
Decrease in prepaid expenses			318	408
Decrease in accrued interest payable			(271)	(1,461)
Capitalization of servicing rights			(1,055)	(2,633)
Valuation adjustment on servicing rights	(195)	120	(586)	1,676
Loss on sales/valuations of assets, net			1,970	2,480
Net excess tax benefit (expense) from stock based compensation			304	(93)
Other, net			(751)	(48,914)
NET CASH PROVIDED BY OPERATING ACTIVITIES			232,851	83,044
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of time deposits in other financial institutions			(9)	(8)
Proceeds from the sale of securities available for sale	169,108	306,383	799,588	818,022
Proceeds from the sale of securities held to maturity			0	1,056
Proceeds from the maturity of and principal paydowns on securities available for sale			722,512	400,565
Proceeds from the maturity of and principal paydowns on securities held to maturity			4,634	3,235
Proceeds from the maturity of time deposits in other financial institutions			0	593
Proceeds from the sale, maturity of and principal paydowns on other investments			2,843	6,297
Purchase of securities available for sale			(2,941,662)	(2,777,981)
Purchase of other investments			(10,922)	(10,916)
Net (increase) decrease in loans			150,876
Net (increase) decrease in loans				(746,723)
Purchase of bank owned life insurance policies			(196)	(208)
Proceeds from bank owned life insurance policies			0	606
Capital expenditures			(15,705)	(13,178)
Proceeds from the sale of equipment			7,332	3,339
Net cash expended in divestitures			(15,682)	0
Proceeds on sale of OREO and other repossessed assets			5,032	2,559
NET CASH USED BY INVESTING ACTIVITIES			(1,291,359)	(2,312,742)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in demand deposits			855,996	1,478,704
Net increase in savings deposits			411,864	434,726
Net decrease in time deposit accounts			(198,024)	(190,651)
Net increase in short-term borrowings			97,748	205,277
Proceeds from short term advances			51,700	541,545
Repayments of short term advances			(51,700)	(622,742)
Proceeds from other borrowings			147,614	254,833
Repayments of other borrowings			(233,765)	(7,399)
Net proceeds from the issuance of preferred stock			0	110,705
Proceeds from issuance of common stock			1,716	2,150
Dividends paid			(35,139)	(24,529)
NET CASH PROVIDED BY FINANCING ACTIVITIES			1,048,010	2,182,619
Net decrease in cash and cash equivalents			(10,498)	(47,079)
Cash and cash equivalents at beginning of year			337,903	378,734	$ 378,734
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 327,405	$ 331,655	327,405	331,655	$ 337,903
Supplemental disclosures:
Cash paid for income/franchise taxes			42,425	26,701
Cash paid for interest			21,632	38,088
Loans transferred to OREO			2,713	1,706
Transfer of premises from premises, furniture and equipment, net, to premises, furniture and equipment held for sale			1,564	0
Transfer of premises from premises, furniture and equipment held for sale to premises, furniture and equipment, net			396	450
Dividends declared, not paid			2,013	0
Purchases of securities available for sale, accrued, not settled			0	4,792
Transfer of available for sale securities to held to maturity securities			0	462
Purchases of loans held to maturity accrued, not settled			$ 0	$ 9,600

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Series E Preferred Stock	Impact of ASU 2016-13 adoption	Adjusted balance at January 1, 2020	Preferred Stock	Preferred StockSeries E Preferred Stock	Preferred StockAdjusted balance at January 1, 2020	Common Stock	Common StockAdjusted balance at January 1, 2020	Capital Surplus	Capital SurplusAdjusted balance at January 1, 2020	Retained Earnings	Retained EarningsImpact of ASU 2016-13 adoption	Retained EarningsAdjusted balance at January 1, 2020	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)Adjusted balance at January 1, 2020
Balance at beginning of period at Dec. 31, 2019	$ 1,578,137		$ (14,891)	$ 1,563,246	$ 0		$ 0	$ 36,704	$ 36,704	$ 839,857	$ 839,857	$ 702,502	$ (14,891)	$ 687,611	$ (926)	$ (926)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	154,481											98,129			56,352
Cash dividends declared:
Preferred	(2,437)											(2,437)
Common	(22,092)											(22,092)
Issuance of shares of Series E preferred Stock		$ 110,705				$ 110,705
Issuance of shares of common stock	2,150							181		1,969
Stock based compensation	5,551									5,551
Balance at end of period at Sep. 30, 2020	1,811,604				110,705			36,885		847,377		761,211			55,426
Balance at beginning of period at Jun. 30, 2020	1,747,377				110,705			36,845		844,202		723,067			32,558
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	70,826											47,958			22,868
Cash dividends declared:
Preferred	(2,437)											(2,437)
Common	(7,377)											(7,377)
Issuance of shares of common stock	1,222							40		1,182
Stock based compensation	1,993									1,993
Balance at end of period at Sep. 30, 2020	1,811,604				110,705			36,885		847,377		761,211			55,426
Balance at beginning of period at Dec. 31, 2020	2,079,231				110,705			42,094		1,062,083		791,630			72,719
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	121,174											170,343			(49,169)
Cash dividends declared:
Preferred	(6,038)											(6,038)
Common	(29,101)											(29,101)
Issuance of shares of common stock	254							156		98
Stock based compensation	6,732									6,732
Balance at end of period at Sep. 30, 2021	2,172,252				110,705			42,250		1,068,913		926,834			23,550
Balance at beginning of period at Jun. 30, 2021	2,159,786				110,705			42,245		1,066,765		883,484			56,587
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	22,887											55,924			(33,037)
Cash dividends declared:
Preferred	(2,013)											(2,013)
Common	(10,561)											(10,561)
Issuance of shares of common stock	197							5		192
Stock based compensation	1,956									1,956
Balance at end of period at Sep. 30, 2021	$ 2,172,252				$ 110,705			$ 42,250		$ 1,068,913		$ 926,834			$ 23,550

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Cash dividends per share preferred stock (in dollars per share)	$ 175	$ 211.94	$ 525	$ 211.94
Cash dividends per share common stock (in dollars per share)	$ 0.25	$ 0.20	$ 0.69	$ 0.60
Shares of preferred stock issued (in shares)				11,500
Shares of common stock issued (in shares)	4,640	40,646	156,230	181,112
Accounting Standards Update [Extensible List]					us-gaap:AccountingStandardsUpdate201602Member

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2020, included in the Annual Report on Form 10-K of Heartland Financial USA, Inc. ("HTLF") filed with the Securities and Exchange Commission ("SEC") on February 25, 2021 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended September 30, 2021, are not necessarily indicative of the results expected for the year ending December 31, 2021. Earnings Per Share Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued. Amounts used in the determination of basic and diluted earnings per share for the three- and nine-months ended September 30, 2021, and 2020, are shown in the table below, dollars and number of shares in thousands, except per share data: Three Months Ended 2021 2020 Net income $ 55,924 $ 47,958 Preferred dividends (2,013) (2,437) Net income available to common stockholders $ 53,911 $ 45,521 Weighted average common shares outstanding for basic earnings per share 42,303 36,941 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 113 54 Weighted average common shares for diluted earnings per share 42,416 36,995 Earnings per common share — basic $ 1.27 $ 1.23 Earnings per common share — diluted $ 1.27 $ 1.23 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 3 41 Nine Months Ended 2021 2020 Net income $ 170,343 $ 98,129 Preferred dividends (6,038) (2,437) Net income available to stockholders $ 164,305 $ 95,692 Weighted average common shares outstanding for basic earnings per share 42,241 36,882 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 140 74 Weighted average common shares for diluted earnings per share 42,381 36,956 Earnings per common share — basic $ 3.89 $ 2.59 Earnings per common share — diluted $ 3.88 $ 2.59 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 1 — Subsequent Events - HTLF has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC. Effect of New Financial Accounting Standards ASU 2018-16 In October 2018, the FASB issued ASU 2018-16, " Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting." In the United States, eligible benchmark interest rates under Topic 815 are interest rates on direct Treasury obligations of the U.S. government, the London Interbank Offered Rate ("LIBOR") swap rate, and the Overnight Index Swap ("OIS") Rate based on the Fed Funds Effective Rate. When the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , in August 2017, it introduced the Securities Industry and Financial Markets Association ("SIFMA") Municipal Swap Rate as the fourth permissible U.S. benchmark rate. ASU 2018-16 adds the OIS rate based on the Secured Overnight Financing Rate ("SOFR") as a U.S. benchmark interest rate to facilitate the LIBOR to SOFR transition and provide sufficient lead time for entities to prepare for changes to interest rate risk hedging strategies for both risk management and hedge accounting purposes. ASU 2018-16 became effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years and the financial statement impact immediately upon adoption was immaterial. The future financial statement impact will depend on any new contracts entered into using new benchmark rates, as well as any existing contracts that are migrated from LIBOR to new benchmark interest rates. HTLF has a formal working group that is responsible for the planning, assessment and execution of the transition from LIBOR as an interest rate benchmark to term SOFR. Currently, HTLF has adjustable rate loans, several debt obligations and securities and derivative instruments in place that reference LIBOR-based rates. HTLF’s transition plan provides for the cessation in new contracts of the use of LIBOR as a reference rate no later than December 31, 2021. Management will continue to assess HTLF preparedness and risk management through oversight and internal reporting on the progress of the transition plan. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, "Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes." ASU 2019-12 simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in ASC 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition for deferred tax liabilities for outside basis differences. ASU 2019-12 also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. HTLF adopted this ASU on January 1, 2021, as required, and the adoption did not have a material impact on its results of operations, financial position and liquidity. ASU 2020-04 In March 2020, the FASB issued ASU 2020-04, " Reference Rate Reform, " which provides optional expedients and exceptions for applying GAAP to loan and lease agreements, derivative contracts, and other transactions affected by the anticipated transition away from LIBOR toward new interest rate benchmarks. For loan and lease agreements that are modified because of reference rate reform and that meet certain scope guidance (i) modifications of loan agreements should be accounted for by prospectively adjusting the effective interest rate, and the modifications would be considered "minor" with the result that any existing unamortized origination fees/costs would carry forward and continue to be amortized and (ii) modifications of lease agreements should be accounted for as a continuation of the existing agreement, with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required for modifications not accounted for as separate contracts. ASU 2020-04 also provides numerous optional expedients for derivative accounting. ASU 2020-04 is effective March 12, 2020 through December 31, 2022. An entity may elect to apply ASU 2020-04 for contract modifications as of January 1, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Once elected for a Topic or an Industry Subtopic within the ASC, ASU 2020-04 must be applied prospectively for all eligible contract modifications for that Topic or Industry Subtopic. HTLF anticipates that ASU 2020-04 will simplify any modifications executed between the selected start date and December 31, 2022 that are directly related to LIBOR transition by allowing prospective recognition of the continuation of the contract, rather than extinguishment of the old contract that would result in writing off unamortized fees/costs. Management will continue to actively assess the impacts of ASU 2020-04 and the related opportunities and risks involved in the LIBOR transition.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Johnson Bank branches On December 4, 2020, Arizona Bank & Trust ("AB&T"), a wholly-owned subsidiary headquartered in Phoenix, Arizona, completed its acquisition of certain assets and assumed substantially all of the deposits and certain other liabilities of Johnson Bank's Arizona operations, which includes four banking centers. Johnson Bank is a wholly-owned subsidiary of Johnson Financial Group, Inc., headquartered in Racine, Wisconsin. As of the closing date, AB&T acquired, at fair value, total assets of $419.7 million, which included gross loans of $150.7 million and assumed deposits of $415.5 million and certain other liabilities. AIM Bancshares, Inc.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses, and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value that are carried at fair value as of September 30, 2021, and December 31, 2020, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2021 U.S. treasuries $ 997 $ 16 $ — $ 1,013 U.S. agencies 35,453 208 (628) 35,033 Obligations of states and political subdivisions 1,790,972 53,601 (21,108) 1,823,465 Mortgage-backed securities - agency 2,387,792 17,104 (33,632) 2,371,264 Mortgage-backed securities - non-agency 1,619,636 9,760 (1,493) 1,627,903 Commercial mortgage-backed securities - agency 128,609 2,021 (2,769) 127,861 Commercial mortgage-backed securities - non-agency 560,445 1,612 (390) 561,667 Asset-backed securities 868,215 10,570 (1,139) 877,646 Corporate bonds 3,234 63 (3) 3,294 Total debt securities 7,395,353 94,955 (61,162) 7,429,146 Equity securities with a readily determinable fair value 20,790 — — 20,790 Total $ 7,416,143 $ 94,955 $ (61,162) $ 7,449,936 December 31, 2020 U.S. treasuries $ 1,995 $ 31 $ — $ 2,026 U.S. agencies 167,048 657 (926) 166,779 Obligations of states and political subdivisions 1,562,631 75,555 (2,959) 1,635,227 Mortgage-backed securities - agency 1,351,964 16,029 (12,723) 1,355,270 Mortgage-backed securities - non-agency 1,428,068 22,688 (1,640) 1,449,116 Commercial mortgage-backed securities - agency 171,451 3,440 (738) 174,153 Commercial mortgage-backed securities - non-agency 253,421 37 (691) 252,767 Asset-backed securities 1,064,255 9,421 (4,410) 1,069,266 Corporate bonds 3,763 8 (29) 3,742 Total debt securities 6,004,596 127,866 (24,116) 6,108,346 Equity securities with a readily determinable fair value 19,629 — — 19,629 Total $ 6,024,225 $ 127,866 $ (24,116) $ 6,127,975 The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of September 30, 2021, and December 31, 2020, are summarized in the table below, in thousands: Amortized Gross Gross Estimated Allowance for Credit Losses September 30, 2021 Obligations of states and political subdivisions $ 85,354 $ 9,656 $ — $ 95,010 $ — Total $ 85,354 $ 9,656 $ — $ 95,010 $ — December 31, 2020 Obligations of states and political subdivisions $ 88,890 $ 11,151 $ — $ 100,041 $ (51) Total $ 88,890 $ 11,151 $ — $ 100,041 $ (51) As of September 30, 2021, and December 31, 2020, HTLF had $25.3 million and $20.8 million, respectively, of accrued interest receivable, which is included in other assets on the consolidated balance sheet. HTLF does not consider accrued interest receivable in the carrying amount of financial assets held at amortized cost basis or in the allowance for credit losses calculation. The amortized cost and estimated fair value of investment securities carried at fair value at September 30, 2021, by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. September 30, 2021 Amortized Cost Estimated Fair Value Due in 1 year or less $ 12,487 $ 12,527 Due in 1 to 5 years 19,354 20,278 Due in 5 to 10 years 238,253 241,971 Due after 10 years 1,560,562 1,588,029 Total debt securities 1,830,656 1,862,805 Mortgage and asset-backed securities 5,564,697 5,566,341 Equity securities with a readily determinable fair value 20,790 20,790 Total investment securities $ 7,416,143 $ 7,449,936 The amortized cost and estimated fair value of debt securities held to maturity at September 30, 2021, by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. September 30, 2021 Amortized Cost Estimated Fair Value Due in 1 year or less $ 2,547 $ 2,553 Due in 1 to 5 years 42,225 44,163 Due in 5 to 10 years 34,046 39,188 Due after 10 years 6,536 9,106 Total debt securities 85,354 95,010 As of September 30, 2021, and December 31, 2020, securities with a carrying value of $1.88 billion and $2.12 billion, respectively, were pledged to secure public and trust deposits, short-term borrowings and for other purposes as required or permitted by law. Gross gains and losses realized related to the sales of securities carried at fair value for the three and nine months ended September 30, 2021 and 2020, are summarized as follows, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Proceeds from sales $ 169,108 $ 306,383 $ 799,588 $ 818,022 Gross security gains 1,591 1,825 5,880 8,687 Gross security losses 56 726 1,533 3,924 The following table summarizes, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in the securities portfolio as of September 30, 2021, and December 31, 2020. The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 months or more. The reference point for determining how long an investment was in an unrealized loss position w as September 30, 2020, and December 31, 2019 , respectively. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2021 U.S. agencies $ 18,861 $ (628) 1 $ — $ — — $ 18,861 $ (628) 1 Obligations of states and political subdivisions 740,885 (18,939) 131 47,453 (2,169) 13 788,338 (21,108) 144 Mortgage-backed securities - agency 1,413,527 (21,898) 58 336,528 (11,734) 15 1,750,055 (33,632) 73 Mortgage-backed securities - non-agency 468,119 (1,241) 12 48,728 (252) 5 516,847 (1,493) 17 Commercial mortgage-backed securities - agency 80,595 (2,769) 14 — — — 80,595 (2,769) 14 Commercial mortgage-backed securities - non-agency 76,559 (218) 1 14,944 (172) 2 91,503 (390) 3 Asset-backed securities 127,455 (943) 10 21,692 (196) 8 149,147 (1,139) 18 Corporate bonds 497 (3) 1 — — — 497 (3) 1 Total temporarily impaired securities $ 2,926,498 $ (46,639) 228 $ 469,345 $ (14,523) 43 $ 3,395,843 $ (61,162) 271 December 31, 2020 U.S. agencies $ 2,981 $ (8) 5 $ 99,922 $ (918) 72 $ 102,903 $ (926) 77 Obligations of states and political subdivisions 346,598 (2,959) 49 — — — 346,598 (2,959) 49 Mortgage-backed securities - agency 653,793 (12,342) 35 31,012 (381) 3 684,805 (12,723) 38 Mortgage-backed securities - non-agency 378,843 (1,639) 17 1,622 (1) 1 380,465 (1,640) 18 Commercial mortgage-backed securities - agency 46,541 (738) 6 — — — 46,541 (738) 6 Commercial mortgage-backed securities - non-agency 100,042 (15) 2 35,428 (676) 3 135,470 (691) 5 Asset-backed securities 141,824 (643) 9 340,452 (3,767) 24 482,276 (4,410) 33 Corporate bonds 1,908 (29) 4 — — — 1,908 (29) 4 Total temporarily impaired securities $ 1,672,530 $ (18,373) 127 $ 508,436 $ (5,743) 103 $ 2,180,966 $ (24,116) 230 HTLF had no securities held to maturity with unrealized losses at September 30, 2021, or December 31, 2020. HTLF reviews the investment securities portfolio at the security level on a quarterly basis for potential credit losses, which takes into consideration numerous factors, and the relative significance of any single factor can vary by security. Some factors HTLF may consider include changes in security ratings, financial condition of the issuer, as well as security and industry specific economic conditions. In addition, with regard to debt securities, HTLF may also evaluate payment structure, whether there are defaulted payments or expected defaults, prepayment speeds and the value of any underlying collateral. For certain debt securities in unrealized loss positions, HTLF prepares cash flow analyses to compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. The remaining unrealized losses on HTLF's mortgage and asset-backed securities are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. The losses are not related to concerns regarding the underlying credit of the issuers or the underlying collateral. It is expected that the securities will not be settled at a price less than the amortized cost of the investment. Because the decline in fair value is attributable to changes in interest rates or widening market spreads and not credit quality, and because HTLF has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, no credit losses were recognized on these securities during the three and nine months ended September 30, 2021 and 2020. The unrealized losses on HTLF's obligations of states and political subdivisions are the result of changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities. Management monitors the published credit ratings of these securities and the stability of the underlying municipalities. Because the decline in fair value is attributable to changes in interest rates or widening market spreads due to insurance company downgrades and not underlying credit quality, and because HTLF has the intent and ability to hold these investments until a market price recovery or to maturity and does not believe it will be required to sell the securities before maturity, no credit losses were recognized on these securities during the three and nine months ended September 30, 2021 and 2020. The credit loss model under ASC 326-30, applicable to held to maturity debt securities, requires the recognition of lifetime expected credit losses through an allowance account at the time when the security is purchased. The following tables present, in thousands, the activity in the allowance for credit losses for securities held to maturity by obligations of states and political subdivisions securities for the three and nine months ended September 30, 2021 and 2020: Three Months Ended 2021 2020 Beginning balance $ 51 $ 62 Provision (benefit) for credit losses (51) (1) Balance at period end $ — $ 61 Nine Months Ended 2021 2020 Beginning balance $ 51 $ — Impact of ASU 2016-13 adoption on January 1, — 158 Adjusted balance at January 1, 51 158 Provision (benefit) for credit losses (51) (97) Balance at period end $ — $ 61 Based on HTLF's credit loss model applicable to held to maturity debt securities, no allowance for credit losses was required at September 30, 2021 compared to $51,000 at December 31, 2020. The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of September 30, 2021 and December 31, 2020, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2021 December 31, 2020 Rating AAA $ 3,236 $ — AA, AA+, AA- 61,793 64,385 A+, A, A- 14,933 18,353 BBB 4,914 4,208 Not Rated 478 1,944 Total $ 85,354 $ 88,890 Included in other securities were shares of stock in each Federal Home Loan Bank (the "FHLB") of Des Moines, Chicago, Dallas, San Francisco and Topeka at an amortized cost of $21.9 million at September 30, 2021 and $19.5 million at December 31, 2020. The HTLF banks are required by federal law to maintain FHLB stock as members of the various FHLBs. These equity securities are "restricted" in that they can only be sold back to the respective institutions from which they were acquired or another member institution at par. Therefore, the FHLB stock is less liquid than other marketable equity securities, and the fair value approximates amortized cost. HTLF considers its FHLB stock as a long-term investment that provides access to competitive products and liquidity. HTLF evaluates impairment in these investments based on the ultimate recoverability of the par value and, at September 30, 2021, did not consider the investments to be impaired.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
LOANS	LOANS Loans as of September 30, 2021, and December 31, 2020, were as follows, in thousands: September 30, 2021 December 31, 2020 Loans receivable held to maturity: Commercial and industrial $ 2,538,369 $ 2,534,799 Paycheck Protection Program ("PPP") 409,247 957,785 Owner occupied commercial real estate 2,135,227 1,776,406 Non-owner occupied commercial real estate 2,020,487 1,921,481 Real estate construction 814,001 863,220 Agricultural and agricultural real estate 684,670 714,526 Residential real estate 840,356 840,442 Consumer 412,550 414,392 Total loans receivable held to maturity 9,854,907 10,023,051 Allowance for credit losses (117,533) (131,606) Loans receivable, net $ 9,737,374 $ 9,891,445 As of September 30, 2021, and December 31, 2020, HTLF had $37.4 million and $42.4 million, respectively, of accrued interest receivable, which is included in other assets on the consolidated balance sheet. HTLF does not consider accrued interest receivable in the allowance for credit losses calculation. The following table shows the balance in the allowance for credit losses at September 30, 2021, and December 31, 2020, and the related loan balances, disaggregated on the basis of measurement methodology, in thousands. If a loan no longer shares similar risk characteristics with other loans in the pool, it is evaluated on an individual basis and is not included in the collective evaluation. Lending relationships with $500,000 or more of total exposure and are on nonaccrual are individually assessed using a collateral dependency calculation. All other loans are collectively evaluated for losses. Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total September 30, 2021 Commercial and industrial $ 4,710 $ 23,198 $ 27,908 $ 15,524 $ 2,522,845 $ 2,538,369 PPP — — — — 409,247 409,247 Owner occupied commercial real estate 110 19,018 19,128 10,166 2,125,061 2,135,227 Non-owner occupied commercial real estate 2,847 19,268 22,115 19,314 2,001,173 2,020,487 Real estate construction — 23,698 23,698 — 814,001 814,001 Agricultural and agricultural real estate 3,062 3,264 6,326 13,917 670,753 684,670 Residential real estate — 9,238 9,238 — 840,356 840,356 Consumer — 9,120 9,120 — 412,550 412,550 Total $ 10,729 $ 106,804 $ 117,533 $ 58,921 $ 9,795,986 $ 9,854,907 Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2020 Commercial and industrial $ 4,077 $ 34,741 $ 38,818 $ 16,578 $ 2,518,221 $ 2,534,799 PPP — — — — 957,785 957,785 Owner occupied commercial real estate 111 19,890 20,001 11,174 1,765,232 1,776,406 Non-owner occupied commercial real estate 3,250 17,623 20,873 13,490 1,907,991 1,921,481 Real estate construction — 20,080 20,080 — 863,220 863,220 Agricultural and agricultural real estate 1,988 5,141 7,129 15,453 699,073 714,526 Residential real estate — 11,935 11,935 535 839,907 840,442 Consumer — 12,770 12,770 — 414,392 414,392 Total $ 9,426 $ 122,180 $ 131,606 $ 57,230 $ 9,965,821 $ 10,023,051 HTLF had $13.2 million of troubled debt restructured loans at September 30, 2021, of which $11.4 million were classified as nonaccrual and $1.8 million were accruing according to the restructured terms. HTLF had $6.2 million of troubled debt restructured loans at December 31, 2020, of which $3.8 million were classified as nonaccrual and $2.4 million were accruing according to the restructured terms. The following tables provide information on troubled debt restructured loans that were modified during the three- and nine- months ended September 30, 2021, and September 30, 2020, dollars in thousands: Three Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Commercial — $ — $ — 1 $ 20 $ 20 PPP — — — — — — Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate — — — 1 9,434 9,434 Real estate construction — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate — — — — — — Consumer — — — — — — Total — $ — $ — 2 $ 9,454 $ 9,454 Nine Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Commercial and industrial — $ — $ — 1 $ 20 $ 20 PPP — — — — — — Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate 2 7,850 7,850 1 9,434 9,434 Real estate construction — — — — — — Agricultural and agricultural real estate — — — — — — Nine Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Residential real estate — — — 2 92 98 Consumer — — — — — — Total 2 $ 7,850 $ 7,850 4 $ 9,546 $ 9,552 At September 30, 2021, there were no commitments to extend credit to any of the borrowers with an existing troubled debt restructured loan. The tables above do not include any loan modifications made under COVID-19 modification programs. The following tables show troubled debt restructured loans for which there was a payment default during the three- and nine- months ended September 30, 2021, and September 30, 2020, that had been modified during the twelve-month period prior to default. With Payment Defaults During the Three Months Ended September 30, 2021 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial and industrial — $ — — $ — PPP — — — — Owner occupied commercial real estate — — — — Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate — — — — Residential real estate — — — — Consumer — — — — Total — $ — — $ — With Payment Defaults During the Nine Months Ended September 30, 2021 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial and industrial — $ — — $ — PPP — — — — Owner occupied commercial real estate — — — — Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate — — — — Residential real estate — — 1 236 Consumer — — — — Total — $ — 1 $ 236 HTLF's internal rating system is a series of grades reflecting management's risk assessment, based on its analysis of the borrower's financial condition. The "pass" category consists of all loans that are not in the "nonpass" category and categorized into a range of loan grades that reflect increasing, though still acceptable, risk. Movement of risk through the various grade levels in the pass category is monitored for early identification of credit deterioration. The "nonpass" category consists of watch, substandard, doubtful and loss rated loans. The "watch" rating is attached to loans where the borrower exhibits negative trends in financial circumstances due to borrower specific or systemic conditions that, if left uncorrected, threaten the borrower's capacity to meet its debt obligations. The borrower is believed to have sufficient financial flexibility to react to and resolve its negative financial situation. These credits are closely monitored for improvement or deterioration. The "substandard" rating is assigned to loans that are inadequately protected by the current net worth and repaying capacity of the borrower and that may be further at risk due to deterioration in the value of collateral pledged. Well-defined weaknesses jeopardize liquidation of the debt. These loans are still considered collectible; however, a distinct possibility exists that HTLF will sustain some loss if deficiencies are not corrected. Substandard loans may exhibit some or all of the following weaknesses: deteriorating financial trends, lack of earnings, inadequate debt service capacity, excessive debt and/or lack of liquidity. The "doubtful" rating is assigned to loans where identified weaknesses in the borrowers' ability to repay the loan make collection or liquidation in full, on the basis of existing facts, conditions and values, highly questionable and improbable. These borrowers are usually in default, lack liquidity and capital, as well as resources necessary to remain as an operating entity. Specific pending events, such as capital injections, liquidations or perfection of liens on additional collateral, may strengthen the credit, thus deferring the rating of the loan as "loss" until the exact status of the loan can be determined. The "loss" rating is assigned to loans considered uncollectible. HTLF had no loans classified as "loss" or "doubtful" as of September 30, 2021, and December 31, 2020. The following tables show the risk category of loans by loan category and year of origination as of September 30, 2021, and December 31, 2020, in thousands: As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 460,258 $ 401,606 $ 239,419 $ 100,840 $ 179,241 $ 343,238 $ 602,155 $ 2,326,757 Watch 13,274 14,096 13,982 11,230 6,363 16,657 30,157 105,759 Substandard 14,511 9,315 14,949 8,858 10,880 16,921 30,419 105,853 Commercial and industrial total $ 488,043 $ 425,017 $ 268,350 $ 120,928 $ 196,484 $ 376,816 $ 662,731 $ 2,538,369 PPP Pass $ 297,218 $ 59,481 $ — $ — $ — $ — $ — $ 356,699 Watch 19,656 11,210 — — — — — 30,866 Substandard 19,434 2,248 — — — — — 21,682 PPP total $ 336,308 $ 72,939 $ — $ — $ — $ — $ — $ 409,247 Owner occupied commercial real estate Pass $ 679,698 $ 378,366 $ 337,572 $ 207,982 $ 128,973 $ 220,013 $ 29,446 $ 1,982,050 Watch 2,517 16,981 13,277 18,264 15,618 9,216 1,853 77,726 Substandard 4,490 17,518 13,338 2,866 13,857 21,632 1,750 75,451 Owner occupied commercial real estate total $ 686,705 $ 412,865 $ 364,187 $ 229,112 $ 158,448 $ 250,861 $ 33,049 $ 2,135,227 Non-owner occupied commercial real estate Pass $ 394,782 $ 316,992 $ 353,092 $ 274,618 $ 166,123 $ 199,072 $ 37,518 $ 1,742,197 Watch 12,832 17,170 48,377 35,098 7,595 35,783 — 156,855 Substandard 18,113 15,291 22,011 2,828 14,848 48,036 308 121,435 Non-owner occupied commercial real estate total $ 425,727 $ 349,453 $ 423,480 $ 312,544 $ 188,566 $ 282,891 $ 37,826 $ 2,020,487 Real estate construction Pass $ 240,048 $ 282,023 $ 177,594 $ 15,228 $ 8,501 $ 9,628 $ 13,269 $ 746,291 Watch 2,191 876 15,006 47,267 — — 112 65,452 Substandard — 50 47 1,992 — 169 — 2,258 Real estate construction total $ 242,239 $ 282,949 $ 192,647 $ 64,487 $ 8,501 $ 9,797 $ 13,381 $ 814,001 Agricultural and agricultural real estate Pass $ 174,014 $ 114,928 $ 66,869 $ 37,763 $ 24,751 $ 39,479 $ 128,684 $ 586,488 As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Watch 5,343 10,435 5,967 3,013 38 3,711 6,840 35,347 Substandard 7,559 6,354 8,570 18,243 3,937 9,826 8,346 62,835 Agricultural and agricultural real estate total $ 186,916 $ 131,717 $ 81,406 $ 59,019 $ 28,726 $ 53,016 $ 143,870 $ 684,670 Residential real estate Pass $ 251,931 $ 103,529 $ 58,179 $ 68,551 $ 50,817 $ 244,641 $ 32,474 $ 810,122 Watch 1,086 4,650 1,205 1,503 807 5,043 — 14,294 Substandard 4,085 537 496 2,555 1,185 7,082 — 15,940 Residential real estate total $ 257,102 $ 108,716 $ 59,880 $ 72,609 $ 52,809 $ 256,766 $ 32,474 $ 840,356 Consumer Pass $ 57,680 $ 22,845 $ 16,732 $ 10,290 $ 11,722 $ 18,442 $ 265,241 $ 402,952 Watch 912 196 281 1,368 190 542 1,387 4,876 Substandard 891 359 511 259 335 1,742 625 4,722 Consumer total $ 59,483 $ 23,400 $ 17,524 $ 11,917 $ 12,247 $ 20,726 $ 267,253 $ 412,550 Total Pass $ 2,555,629 $ 1,679,770 $ 1,249,457 $ 715,272 $ 570,128 $ 1,074,513 $ 1,108,787 $ 8,953,556 Total Watch 57,811 75,614 98,095 117,743 30,611 70,952 40,349 491,175 Total Substandard 69,083 51,672 59,922 37,601 45,042 105,408 41,448 410,176 Total Loans $ 2,682,523 $ 1,807,056 $ 1,407,474 $ 870,616 $ 645,781 $ 1,250,873 $ 1,190,584 $ 9,854,907 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Commercial and industrial Pass $ 557,853 $ 340,809 $ 168,873 $ 215,696 $ 101,010 $ 337,834 $ 541,627 $ 2,263,702 Watch 41,574 24,676 19,672 14,262 8,072 2,474 49,432 160,162 Substandard 23,024 16,274 8,897 15,717 9,098 19,537 18,388 110,935 Commercial and industrial total $ 622,451 $ 381,759 $ 197,442 $ 245,675 $ 118,180 $ 359,845 $ 609,447 $ 2,534,799 PPP Pass $ 880,709 $ — $ — $ — $ — $ — $ — $ 880,709 Watch 22,533 — — — — — — 22,533 Substandard 54,543 — — — — — — 54,543 PPP total $ 957,785 $ — $ — $ — $ — $ — $ — $ 957,785 Owner occupied commercial real estate Pass $ 400,662 $ 369,401 $ 300,242 $ 167,470 $ 107,234 $ 213,780 $ 33,759 $ 1,592,548 Watch 15,345 13,764 22,488 20,811 8,717 15,282 4,311 100,718 Substandard 15,914 9,522 12,164 14,147 8,580 21,708 1,105 83,140 Owner occupied commercial real estate total $ 431,921 $ 392,687 $ 334,894 $ 202,428 $ 124,531 $ 250,770 $ 39,175 $ 1,776,406 Non-owner occupied commercial real estate Pass $ 334,722 $ 411,301 $ 305,456 $ 194,101 $ 108,070 $ 233,153 $ 24,466 $ 1,611,269 Watch 22,826 55,225 24,718 18,724 20,954 45,672 5,114 193,233 Substandard 30,899 15,035 23,290 17,046 9,147 21,060 502 116,979 Non-owner occupied commercial real estate total $ 388,447 $ 481,561 $ 353,464 $ 229,871 $ 138,171 $ 299,885 $ 30,082 $ 1,921,481 Real estate construction Pass $ 311,625 $ 309,678 $ 157,171 $ 12,625 $ 6,954 $ 5,110 $ 21,431 $ 824,594 Watch 2,105 26,659 2,403 332 55 388 1,295 33,237 Substandard 196 2,760 2,036 — 39 358 — 5,389 Real estate construction total $ 313,926 $ 339,097 $ 161,610 $ 12,957 $ 7,048 $ 5,856 $ 22,726 $ 863,220 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 171,578 $ 90,944 $ 62,349 $ 39,252 $ 17,626 $ 37,696 $ 148,456 $ 567,901 Watch 20,500 16,202 8,854 2,448 3,515 3,157 12,282 66,958 Substandard 17,403 7,044 23,519 6,758 3,917 9,952 11,074 79,667 Agricultural and agricultural real estate total $ 209,481 $ 114,190 $ 94,722 $ 48,458 $ 25,058 $ 50,805 $ 171,812 $ 714,526 Residential real estate Pass $ 153,017 $ 99,440 $ 118,854 $ 83,534 $ 63,477 $ 244,852 $ 33,467 $ 796,641 Watch 3,986 4,507 2,188 1,896 3,117 8,525 — 24,219 Substandard 980 442 2,507 1,528 884 12,141 1,100 19,582 Residential real estate total $ 157,983 $ 104,389 $ 123,549 $ 86,958 $ 67,478 $ 265,518 $ 34,567 $ 840,442 Consumer Pass $ 37,037 $ 27,646 $ 18,811 $ 15,034 $ 4,009 $ 19,483 $ 280,996 $ 403,016 Watch 168 352 647 340 82 646 1,622 3,857 Substandard 481 959 1,884 500 897 1,976 822 7,519 Consumer total $ 37,686 $ 28,957 $ 21,342 $ 15,874 $ 4,988 $ 22,105 $ 283,440 $ 414,392 Total Pass $ 2,847,203 $ 1,649,219 $ 1,131,756 $ 727,712 $ 408,380 $ 1,091,908 $ 1,084,202 $ 8,940,380 Total Watch 129,037 141,385 80,970 58,813 44,512 76,144 74,056 604,917 Total Substandard 143,440 52,036 74,297 55,696 32,562 86,732 32,991 477,754 Total Loans $ 3,119,680 $ 1,842,640 $ 1,287,023 $ 842,221 $ 485,454 $ 1,254,784 $ 1,191,249 $ 10,023,051 Included in the nonpass loans at September 30, 2021 and December 31, 2020 were $52.5 million and $77.1 million, respectively, of nonpass PPP loans as a result of risk ratings on non-PPP related credits. HTLF's risk rating methodology assigns a risk rating to the whole lending relationship. HTLF has no allowance recorded related to the PPP loans because of the 100% government guarantee. As of September 30, 2021, HTLF had $712,000 of loans secured by residential real estate property that were in the process of foreclosure. The following table sets forth information regarding accruing and nonaccrual loans at September 30, 2021, and December 31, 2020, in thousands: Accruing Loans 30-59 60-89 90 Days or Total Current Nonaccrual Total Loans September 30, 2021 Commercial and industrial $ 3,800 $ 653 $ 727 $ 5,180 $ 2,513,785 $ 19,404 $ 2,538,369 PPP — — — — 409,247 — 409,247 Owner occupied commercial real estate 1,255 952 6 2,213 2,120,755 12,259 2,135,227 Non-owner occupied commercial real estate 41 26 — 67 1,999,904 20,516 2,020,487 Real estate construction 50 101 52 203 813,343 455 814,001 Agricultural and agricultural real estate 625 — — 625 668,065 15,980 684,670 Residential real estate 2,168 903 76 3,147 825,013 12,196 840,356 Consumer 1,112 27 — 1,139 409,846 1,565 412,550 Total gross loans receivable held to maturity $ 9,051 $ 2,662 $ 861 $ 12,574 $ 9,759,958 $ 82,375 $ 9,854,907 December 31, 2020 Commercial and industrial $ 5,825 $ 2,322 $ 720 $ 8,867 $ 2,504,170 $ 21,762 $ 2,534,799 PPP 1 — — 1 957,784 — 957,785 Owner occupied commercial real estate 2,815 167 — 2,982 1,759,649 13,775 1,776,406 Non-owner occupied commercial real estate 2,143 2,674 — 4,817 1,902,003 14,661 1,921,481 Real estate construction 2,446 96 — 2,542 859,784 894 863,220 Agricultural and agricultural real estate 1,688 — — 1,688 694,150 18,688 714,526 Residential real estate 1,675 83 — 1,758 825,047 13,637 840,442 Consumer 807 139 — 946 409,477 3,969 414,392 Total gross loans receivable held to maturity $ 17,400 $ 5,481 $ 720 $ 23,601 $ 9,912,064 $ 87,386 $ 10,023,051 Loans delinquent 30 to 89 days as a percent of total loans were 0.12% at September 30, 2021, compared to 0.23% at December 31, 2020. Changes in credit risk are monitored on a continuous basis as part of relationship management, and changes in risk ratings are made when identified. All individually assessed loans are reviewed at least annually. HTLF recognized $0 of interest income on nonaccrual loans during the three and nine months ended September 30, 2021 and September 30, 2020. As of September 30, 2021, and December 31, 2020, HTLF had $28.6 million and $32.5 million of nonaccrual loans with no related allowance, respectively. On December 4, 2020, HTLF's Arizona Bank & Trust subsidiary completed the acquisition of certain assets and substantially all of the deposits and certain other liabilities of Johnson Bank's Arizona operations, headquartered in Racine, Wisconsin. As of December 4, 2020, the Johnson Bank branches acquired had gross loans with a fair value of $150.7 million. On December 4, 2020, HTLF completed the acquisition of AimBank, headquartered in Levelland, Texas. As of December 4, 2020, AimBank had gross loans with a fair value of $1.09 billion.

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2021
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2021, and September 30, 2020, were as follows, in thousands: Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Real Estate Residential Consumer Total Balance at June 30, 2021 $ 31,332 $ — $ 19,990 $ 22,828 $ 19,580 $ 7,160 $ 9,741 $ 10,095 $ 120,726 Charge-offs (106) — (119) — — (195) (22) (725) (1,167) Recoveries 1,553 — 46 20 2 466 2 333 2,422 Provision (benefit) (4,871) — (789) (733) 4,116 (1,105) (483) (583) (4,448) Balance at September 30, 2021 $ 27,908 $ — $ 19,128 $ 22,115 $ 23,698 $ 6,326 $ 9,238 $ 9,120 $ 117,533 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2020 $ 38,818 $ — $ 20,001 $ 20,873 $ 20,080 $ 7,129 $ 11,935 $ 12,770 $ 131,606 Charge-offs (1,896) — (232) (1,637) (10) (870) (113) (2,032) (6,790) Recoveries 2,111 — 143 33 8 487 7 826 3,615 Provision (benefit) (11,125) — (784) 2,846 3,620 (420) (2,591) (2,444) (10,898) Balance at September 30, 2021 $ 27,908 $ — $ 19,128 $ 22,115 $ 23,698 $ 6,326 $ 9,238 $ 9,120 $ 117,533 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Real Estate Residential Consumer Total Balance at June 30, 2020 $ 32,518 $ — $ 23,402 $ 10,161 $ 28,667 $ 5,701 $ 9,304 $ 10,184 $ 119,937 Charge-offs (6,888) — (13,328) (25) — (936) (54) (522) (21,753) Recoveries 283 — 1 10 2 1 2 153 452 Provision (benefit) 8,668 — 1,154 1,981 (7,882) 576 419 (175) 4,741 Balance at September 30, 2020 $ 34,581 $ 32,531 $ — $ 11,229 $ 12,127 $ 20,787 $ 5,342 $ 9,671 $ 9,640 $ 103,377 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2019 $ 34,207 $ — $ 7,921 $ 7,584 $ 8,677 $ 5,680 $ 1,504 $ 4,822 $ 70,395 Impact of ASU 2016-13 adoption (272) — (114) (2,617) 6,335 (387) 4,817 4,309 12,071 Adjusted balance at January 1, 2020 33,935 — 7,807 4,967 15,012 5,293 6,321 9,131 82,466 Charge-offs (14,655) — (13,541) (44) (105) (1,190) (368) (1,715) (31,618) Recoveries 893 — 193 18 217 827 97 671 2,916 Provision (benefit) 14,408 — 16,770 7,186 5,663 412 3,621 1,553 49,613 Balance at September 30, 2020 $ 34,581 $ — $ 11,229 $ 12,127 $ 20,787 $ 5,342 $ 9,671 $ 9,640 $ 103,377 Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The allocation of the allowance for credit losses by loan portfolio is made for analytical purposes and is not necessarily indicative of the trend of future loan losses in any particular category. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio. Changes in the allowance for credit losses on unfunded commitments for the three and nine months ended September 30, 2021 and September 30, 2020, were as follows: For the Three Months Ended September 30, 2021 2020 Balance at June 30, $ 14,002 $ 17,392 Provision (benefit) (35) (3,062) Balance at September 30, $ 13,967 $ 14,330 For the Nine Months Ended September 30, 2021 2020 Balance at December 31, $ 15,280 $ 248 Impact of ASU 2016-13 adoption on January 1, 2020 — 13,604 Adjusted balance at January 1, 15,280 13,852 Provision (benefit) (1,313) 478 Balance at September 30, $ 13,967 $ 14,330

GOODWILL, CORE DEPOSIT PREMIUM

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS	GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS HTLF had goodwill of $576.0 million at both September 30, 2021 and December 31, 2020. HTLF conducts its annual internal assessment of the goodwill both at the consolidated level and at its subsidiaries as of September 30. Due to the COVID-19 pandemic and economic conditions, HTLF performed an interim quantitative assessment of goodwill in the second quarter of 2020, which was the most recent annual assessment, and there was no goodwill impairment. HTLF recorded $91.4 million of goodwill and $3.1 million of core deposit intangible in connection with the acquisition of AimBank, headquartered in Levelland, Texas on December 4, 2020. HTLF recorded $38.4 million of goodwill and $1.3 million of core deposit intangible in connection with the acquisition of certain assets and substantially all of the deposits and certain other liabilities of Johnson Bank's Arizona operations, headquartered in Racine, Wisconsin, on December 4, 2020. The core deposit intangible recorded with the AimBank acquisition is not deductible for tax purposes and is expected to be amortized over a period of 10 years on an accelerated basis. Goodwill related to the AimBank acquisition resulted from expected operational synergies, increased market presence, cross-selling opportunities, and expanded business lines and is not deductible for tax purposes. The core deposit intangible and goodwill recorded with the Johnson Bank transaction are deductible for tax purposes, and the core deposit intangible is expected to be amortized over a period of 10 years on an accelerated basis. HTLF's intangible assets consist of core deposit intangibles, mortgage servicing rights, customer relationship intangibles, and commercial servicing rights. The gross carrying amount of these intangible assets and the associated accumulated amortization at September 30, 2021, and December 31, 2020, are presented in the table below, in thousands: September 30, 2021 December 31, 2020 Gross Accumulated Net Gross Accumulated Net Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 66,169 $ 35,016 $ 101,185 $ 58,970 $ 42,215 Customer relationship intangibles 1,177 1,036 141 1,177 1,009 168 Mortgage servicing rights 12,323 6,522 5,801 11,268 6,079 5,189 Commercial servicing rights 7,054 6,504 550 7,054 6,191 863 Total $ 121,739 $ 80,231 $ 41,508 $ 120,684 $ 72,249 $ 48,435 The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Customer Mortgage Commercial Three months ending December 31, 2021 $ 2,160 $ 9 $ 304 $ 51 $ 2,524 Year ending December 31, 2022 7,702 34 1,374 181 9,291 2023 6,739 33 1,178 130 8,080 2024 5,591 33 982 91 6,697 2025 4,700 32 785 97 5,614 2026 3,533 — 589 — 4,122 Thereafter 4,591 — 589 — 5,180 Total $ 35,016 $ 141 $ 5,801 $ 550 $ 41,508 Projections of amortization expense for mortgage servicing rights are based on existing asset balances and the existing interest rate environment as of September 30, 2021. HTLF's actual experience may be significantly different depending upon changes in mortgage interest rates and market conditions. Mortgage loans serviced for others were approximately $711.6 million at September 30, 2021, compared to $743.3 million at December 31, 2020. Custodial escrow balances maintained in connection with the mortgage loan servicing portfolio were approximately $16.2 million at September 30, 2021, and $5.7 million at December 31, 2020. At September 30, 2021, the fair value of the mortgage servicing rights was estimated at $5.8 million compared to $5.2 million at December 31, 2020. The fair value of mortgage servicing rights is calculated based upon a discounted cash flow analysis. Cash flow assumptions, including prepayment speeds, servicing costs and escrow earnings of the mortgage servicing rights are considered in the calculation. The average constant prepayment rate was 14.80% for the September 30, 2021, valuation compared to 16.20% for the December 31, 2020 valuation. The discount rate was 9.02% for both September 30, 2021 and December 31, 2020. The average capitalization rate for the first nine months of 2021 ranged from 76 to 120 basis points compared to a range of 76 to 116 basis points for the first nine months of 2020. Fees collected for the servicing of mortgage loans for others were $446,000 and $443,000 for the quarters ended September 30, 2021 and September 30, 2020, respectively. Fees collected for the servicing of mortgage loans for others were $1.4 million and $1.3 million for the nine months ended September 30, 2021 and 2020, respectively. The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the nine months ended September 30, 2021, and September 30, 2020: 2021 2020 Balance at January 1, $ 5,189 $ 5,621 Originations 1,055 2,571 Amortization (1,029) (1,693) Valuation adjustment 586 (1,676) Balance at period end $ 5,801 $ 4,823 Mortgage servicing rights, net to servicing portfolio 0.82 % 0.68 % HTLF's commercial servicing portfolio is comprised of loans guaranteed by the United States Small Business Administration ("SBA") and United States Department of Agriculture that have been sold with servicing retained by HTLF, which totaled $52.8 million at September 30, 2021 and $66.2 million at December 31, 2020. The commercial servicing rights portfolio is separated into two tranches at each respective HTLF subsidiary, loans with a term of less than 20 years and loans with a term of more than 20 years. Fees collected for the servicing of commercial loans for others were $102,000 and $70,000 for the quarters ended September 30, 2021 and September 30, 2020, respectively, and $396,000 and $242,000 for the nine months ended September 30, 2021 and September 30, 2020, respectively. The fair value of each commercial servicing rights portfolio is calculated based upon a discounted cash flow analysis. Cash flow assumptions, including prepayment speeds and servicing costs, are considered in the calculation. The range of average constant prepayment rates for the valuations was 13.45% to 16.85% as of September 30, 2021 compared to 14.95% to 19.25% as of December 31, 2020. The discount rate range was 8.02% to 9.42% for the September 30, 2021, valuations compared to 7.70% to 12.88% for the December 31, 2020 valuations. The capitalization rate for 2020 ranged from 310 to 445 basis points. The total fair value of the commercial servicing rights was estimated at $958,000 as of September 30, 2021, and $1.3 million as of December 31, 2020. The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the nine months ended September 30, 2021, and September 30, 2020: 2021 2020 Balance at January 1, $ 863 $ 1,115 Originations — 62 Amortization (313) (248) Balance at period end $ 550 $ 929 Fair value of commercial servicing rights $ 958 $ 1,497 Commercial servicing rights, net to servicing portfolio 1.04 % 1.31 % Mortgage and commercial servicing rights are initially recorded at fair value in net gains on sale of loans held for sale when they are capitalized through loan sales. Fair value is based on market prices for comparable servicing contracts, when available, or based on a valuation model that calculates the present value of estimated future net servicing income. Mortgage and commercial servicing rights are subsequently measured using the amortization method, which requires the asset to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing rights are evaluated for impairment at each HTLF subsidiary based upon the fair value of the assets as compared to the carrying amount. Impairment is recognized through a valuation allowance for specific tranches to the extent that fair value is less than the carrying amount at each HTLF subsidiary. At September 30, 2021, a $435,000 valuation allowance was required on the mortgage servicing rights 15-year tranche and a $1.7 million valuation allowance was required on the mortgage servicing rights 30-year tranche. At December 31, 2020, a $422,000 valuation allowance was required on the mortgage servicing rights 15-year tranche and a $1.4 million valuation allowance was required on the mortgage servicing rights 30-year tranche. At both September 30, 2021 and December 31, 2020, no valuation allowance was required on commercial servicing rights with a term less than 20 years and no valuation allowance was required on commercial servicing rights with a term greater than 20 years. The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at September 30, 2021, and December 31, 2020: Book Value 15-Year Tranche Fair Value 15-Year Tranche Valuation Allowance Book Value 30-Year Tranche Fair Value 30-Year Tranche Valuation Allowance September 30, 2021 $ 1,622 $ 1,187 $ 435 $ 6,340 $ 4,614 $ 1,726 December 31, 2020 $ 1,522 $ 1,100 $ 422 $ 5,445 $ 4,089 $ 1,356 The following table summarizes, in thousands, the book value and the fair value of each tranche of the commercial servicing rights at September 30, 2021, and December 31, 2020. Book Value Fair Value Book Value Fair Value September 30, 2021 $ 51 $ 211 $ 499 $ 747 December 31, 2020 $ 87 $ 203 $ 776 $ 1,085

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS HTLF uses derivative financial instruments as part of its interest rate risk management strategy. As part of the strategy, HTLF considers the use of interest rate swaps, caps, floors, collars, and certain interest rate lock commitments and forward sales of securities related to mortgage banking activities. HTLF's current strategy includes the use of interest rate swaps, interest rate lock commitments and forward sales of mortgage securities. In addition, HTLF is facilitating back-to-back loan swaps to assist customers in managing interest rate risk. HTLF's objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amounts to be exchanged between the counterparties. HTLF is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. HTLF minimizes this risk by entering into derivative contracts with counterparties that meet HTLF’s credit standards, and the contracts contain collateral provisions protecting the at-risk party. HTLF has not experienced any losses from nonperformance by these counterparties. HTLF monitors counterparty risk in accordance with the provisions of ASC 815. In addition, interest rate-related derivative instruments generally contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by the credit ratings of each counterparty. HTLF was required to pledge cash of $2.7 million as collateral at September 30, 2021 compared to $3.8 million at December 31, 2020. At both September 30, 2021 and December 31, 2020, no collateral was required to be pledged by HTLF's counterparties. HTLF's derivative and hedging instruments are recorded at fair value on the consolidated balance sheets. See Note 8, "Fair Value," for additional fair value information and disclosures. Cash Flow Hedges HTLF has variable rate funding which creates exposure to variability in interest payments due to changes in interest rates. To manage the interest rate risk related to the variability of interest payments, HTLF entered into various interest rate swap agreements. Amounts reported in accumulated other comprehensive income (loss) related to derivatives will be reclassified to interest expense as interest payments are received or made on HTLF's variable-rate liabilities. For the nine months ended September 30, 2021, the change in net unrealized losses on cash flow hedges reflects changes in the fair value of the swaps and reclassification from accumulated other comprehensive income (loss) to interest expense totaling $1.4 million. HTLF entered into forward starting interest rate swap transactions to effectively convert Heartland Financial Statutory Trust VI and VII, which total $40.0 million, from variable rate subordinated debentures to fixed rate debt. For accounting purposes, these swap transactions were designated as cash flow hedges of the changes in LIBOR, the benchmark interest rate being hedged, associated with the interest payments made on $40.0 million of HTLF's subordinated debentures that reset quarterly on a specified reset date. During the third quarter of 2021, the interest rate swap transactions associated with Heartland Financial Statutory VI and VII were terminated, and the debt was converted to variable rate subordinated debentures. In addition, HTLF had two swap transactions associated with an unaffiliated bank, one of which matured in the second quarter, and the other was terminated in the third quarter. The underlying debt with the unaffiliated bank was paid off in the third quarter of 2021. For the next twelve months, HTLF estimates that cash payments and reclassification from accumulated other comprehensive income (loss) to interest expense related to the terminated swaps will total $733,000. At September 30, 2021, HTLF had no derivative instruments designated as cash flow hedges. The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as cash flow hedges at December 31, 2020, in thousands: Notional Fair Balance Receive Weighted Maturity December 31, 2020 Interest rate swap $ 25,000 $ (127) Other liabilities 0.229 % 2.255 % 03/17/2021 Interest rate swap 21,667 (91) Other liabilities 2.649 3.674 05/10/2021 Interest rate swap 22,750 (2,220) Other liabilities 2.643 5.425 07/24/2028 Interest rate swap 20,000 (1,482) Other liabilities 0.217 2.390 06/15/2024 Interest rate swap 20,000 (1,385) Other liabilities 0.225 2.352 03/01/2024 Interest rate swap 6,000 (50) Other liabilities 0.217 1.866 06/15/2021 Interest rate swap 3,000 (25) Other liabilities 0.241 1.878 06/30/2021 The table below identifies the gains and losses recognized on HTLF's derivative instruments designated as cash flow hedges for the three- and nine-months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Effective Portion Gain (loss) recognized in other comprehensive income (loss) on interest rate swaps $ 3,792 $ (604) $ 5,380 $ (3,359) Gain (loss) reclassified from accumulated other comprehensive income (loss) into income (expense) on interest rate swaps 358 595 1,403 1,195 Fair Value Hedges HTLF uses interest rate swaps to convert certain long term fixed rate loans to floating rates to hedge interest rate risk exposure. HTLF uses hedge accounting in accordance with ASC 815, with the unrealized gains and losses, representing the change in fair value of the derivative and the change in fair value of the risk being hedged on the related loan, being recorded in the consolidated statements of income. The ineffective portions of the unrealized gains or losses, if any, are recorded in interest income and interest expense in the consolidated statements of income. HTLF uses statistical regression to assess hedge effectiveness, both at the inception of the hedge as well as on a continual basis. The regression analysis involves regressing the periodic change in the fair value of the hedging instrument against the periodic changes in the fair value of the asset being hedged due to changes in the hedge risk. HTLF was required to pledge $3.8 million and $4.2 million of cash as collateral for these fair value hedges at September 30, 2021, and December 31, 2020, respectively. The table below identifies the notional amount, fair value and balance sheet category of HTLF's fair value hedges at September 30, 2021, and December 31, 2020, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2021 Fair value hedges $ 16,829 $ (1,550) Other liabilities December 31, 2020 Fair value hedges $ 20,841 $ (2,480) Other liabilities The table below identifies the gains and losses recognized on HTLF's fair value hedges for the three- and nine-months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Gain (loss) recognized in interest income on fair value hedges $ 35 $ 26 $ 930 $ (1,647) Embedded Derivatives HTLF has fixed rate loans with embedded derivatives. These loans contain terms that affect the cash flows or value of the loan similar to a derivative instrument, and therefore are considered to contain an embedded derivative. The embedded derivatives are bifurcated from the loans because the terms of the derivative instrument are not clearly and closely related to the loans. The embedded derivatives are recorded at fair value on the consolidated balance sheets as a part of other assets, and changes in the fair value are a component of noninterest income. The table below identifies the notional amount, fair value and balance sheet category of the embedded derivatives at September 30, 2021, and December 31, 2020, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2021 Embedded derivatives $ 8,857 $ 431 Other assets December 31, 2020 Embedded derivatives $ 9,198 $ 680 Other assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the three- and nine- months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Gain (loss) recognized in other noninterest income on embedded derivatives $ (66) $ (69) $ (249) $ 293 Back-to-Back Loan Swaps HTLF has interest rate swap loan relationships with customers to meet their financing needs. Upon entering into these loan swaps, HTLF enters into offsetting positions with counterparties in order to minimize interest rate risk. These back-to-back loan swaps qualify as free standing financial derivatives with the fair values reported in other assets and other liabilities on the consolidated balance sheets. HTLF was required to post $28.6 million and $46.5 million as of September 30, 2021, and December 31, 2020, respectively, as collateral related to these back-to-back swaps. HTLF's counterparties were required to pledge $0 at both September 30, 2021, and December 31, 2020. Any gains and losses on these back-to-back swaps are recorded in noninterest income on the consolidated statements of income, and for the three and nine months ended September 30, 2021 and September 30, 2020, no gain or loss was recognized. The table below identifies the balance sheet category and fair values of the derivative instruments designated as loan swaps at September 30, 2021, and December 31, 2020, in thousands: Notional Fair Balance Sheet Weighted Weighted September 30, 2021 Customer interest rate swaps $ 428,782 $ 25,801 Other assets 4.49 % 2.41 % Customer interest rate swaps 428,782 (25,801) Other liabilities 2.41 4.49 December 31, 2020 Customer interest rate swaps $ 440,719 $ 43,422 Other assets 4.46 % 2.46 % Customer interest rate swaps 440,719 (43,422) Other liabilities 2.46 4.46 Other Free Standing Derivatives HTLF has entered into interest rate lock commitments to originate residential mortgage loans held for sale and forward commitments to sell residential mortgage loans and mortgage backed securities that are considered derivative instruments. HTLF enters into forward commitments for the future delivery of residential mortgage loans when interest rate lock commitments are entered into in order to economically hedge the effect of future changes in interest rates on the commitments to fund the loans as well as on residential mortgage loans available for sale. The fair value of these commitments is recorded on the consolidated balance sheets, with the changes in fair value recorded in the consolidated statements of income as a component of gains on sale of loans held for sale. These derivative contracts are designated as free standing derivative contracts and are not designated against specific assets and liabilities on the consolidated balance sheets or forecasted transactions and therefore do not qualify for hedge accounting treatment. HTLF was required to pledge no collateral at both September 30, 2021, and December 31, 2020. HTLF's counterparties were required to pledge no collateral at both September 30, 2021 and December 31, 2020, as collateral for these forward commitments. HTLF acquired undesignated interest rate swaps in 2015. These swaps were entered into primarily for the benefit of customers seeking to manage their interest rate risk and are not designated against specific assets or liabilities on the consolidated balance sheet or forecasted transactions and therefore do not qualify for hedge accounting in accordance with ASC 815. These swaps are carried at fair value on the consolidated balance sheets as a component of other liabilities, with changes in the fair value recorded as a component of other noninterest income. The table below identifies the balance sheet category and fair values of HTLF's other free standing derivative instruments not designated as hedging instruments at September 30, 2021, and December 31, 2020, in thousands: Balance Sheet Category Notional Amount Fair Value September 30, 2021 Interest rate lock commitments (mortgage) Other assets $ 37,209 $ 1,204 Forward commitments Other assets 47,500 278 Forward commitments Other liabilities 19,500 (59) Undesignated interest rate swaps Other liabilities 8,857 (431) December 31, 2020 Interest rate lock commitments (mortgage) Other assets $ 42,078 $ 1,827 Forward commitments Other assets — — Forward commitments Other liabilities 86,500 (697) Undesignated interest rate swaps Other liabilities 9,198 (680) HTLF recognizes gains and losses on other free standing derivatives in two separate income statement categories. Interest rate lock commitments and forward commitments are recognized in net gains on sale of loans held for sale and undesignated interest rate swaps are recognized in other noninterest income. The table below identifies the gains and losses recognized in income on HTLF's other free standing derivative instruments not designated as hedging instruments for the three- and nine- months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Interest rate lock commitments (mortgage) $ (189) $ 249 $ (1,924) $ 3,243 Forward commitments 413 (44) 916 (228) Undesignated interest rate swaps 66 69 249 (293)

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE HTLF utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities carried at fair value, which include available for sale, trading securities and equity securities with a readily determinable fair value, and derivatives are recorded in the consolidated balance sheets at fair value on a recurring basis. Additionally, from time to time, HTLF may be required to record at fair value other assets on a nonrecurring basis such as loans held for sale, loans held to maturity and certain other assets including, but not limited to, mortgage servicing rights, commercial servicing rights and other real estate owned. These nonrecurring fair value adjustments typically involve application of the lower of cost or fair value accounting or write-downs of individual assets. Fair Value Hierarchy Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for all significant assumptions are observable in the market. Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost and are recorded at fair value only to the extent a decline in fair value is determined to be other-than-temporary. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from HTLF's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, HTLF classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity HTLF does not record loans held to maturity at fair value on a recurring basis. However, from time to time, certain loans are considered collateral dependent and an allowance for credit losses is established. The fair value of individually assessed loans is measured using the fair value of the collateral. In accordance with ASC 820, individually assessed loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale HTLF values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of the assumptions in the discounted cash flow analysis require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a fair value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and the United States Department of Agriculture that have been sold with servicing retained by HTLF. HTLF uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments HTLF's current interest rate risk strategy includes interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, HTLF incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HTLF has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although HTLF has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of September 30, 2021, and December 31, 2020, HTLF has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, HTLF has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest rate lock commitments HTLF uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward commitments The fair value of forward commitments are estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that HTLF has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. HTLF periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy. The table below presents HTLFs assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2021, and December 31, 2020, in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 September 30, 2021 Assets Securities available for sale U.S. treasuries $ 1,013 $ 1,013 $ — $ — U.S. agencies 35,033 — 35,033 — Obligations of states and political subdivisions 1,823,465 — 1,823,465 — Mortgage-backed securities - agency 2,371,264 — 2,371,264 — Mortgage-backed securities - non-agency 1,627,903 — 1,627,903 — Commercial mortgage-backed securities - agency 127,861 — 127,861 — Commercial mortgage-backed securities - non-agency 561,667 — 561,667 — Asset-backed securities 877,646 — 877,646 — Corporate bonds 3,294 — 3,294 — Equity securities with a readily determinable fair value 20,790 — 20,790 — Derivative financial instruments (1) 26,232 — 26,232 — Interest rate lock commitments 1,204 — — 1,204 Forward commitments 278 — 278 — Total assets at fair value $ 7,477,650 $ 1,013 $ 7,475,433 $ 1,204 Liabilities Derivative financial instruments (2) $ 27,782 $ — $ 27,782 $ — Forward commitments 59 — 59 — Total liabilities at fair value $ 27,841 $ — $ 27,841 $ — December 31, 2020 Assets Securities available for sale U.S. treasuries $ 2,026 $ 2,026 $ — $ — U.S. agencies 166,779 — 166,779 — Obligations of states and political subdivisions 1,635,227 — 1,635,227 — Mortgage-backed securities - agency 1,355,270 — 1,355,270 — Mortgage-backed securities - non-agency 1,449,116 — 1,449,116 — Commercial mortgage-backed securities - agency 174,153 — 174,153 — Commercial mortgage-backed securities - non-agency 252,767 — 252,767 — Asset-backed securities 1,069,266 — 1,069,266 — Corporate bonds 3,742 — 3,742 — Equity securities with a readily determinable fair value 19,629 — 19,629 — Derivative financial instruments (1) 44,102 — 44,102 — Interest rate lock commitments 1,827 — — 1,827 Total assets at fair value $ 6,173,904 $ 2,026 $ 6,170,051 $ 1,827 Liabilities Derivative financial instruments (2) $ 51,962 $ — $ 51,962 $ — Forward commitments 697 — 697 — Total liabilities at fair value $ 52,659 $ — $ 52,659 $ — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments. The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at September 30, 2021 Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 10,270 $ — $ — $ 10,270 $ 248 Owner occupied commercial real estate 3,552 — — 3,552 — Non-owner occupied commercial real estate 15,212 — — 15,212 1,637 Agricultural and agricultural real estate 9,145 — — 9,145 — Total collateral dependent individually assessed loans $ 38,179 $ — $ — $ 38,179 $ 1,885 Loans held for sale $ 37,078 $ — $ 37,078 $ — $ (1,335) Other real estate owned 4,744 — — 4,744 (119) Premises, furniture and equipment held for sale 2,699 — — 2,699 (86) Servicing rights 5,801 — — 5,801 (586) Fair Value Measurements at Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 11,256 $ — $ — $ 11,256 $ 451 Owner occupied commercial real estate 5,874 — — 5,874 11,631 Non-owner occupied commercial real estate 4,907 — — 4,907 — Agricultural and agricultural real estate 12,451 — — 12,451 — Total collateral dependent individually assessed loans $ 34,488 $ — $ — $ 34,488 $ 12,082 Loans held for sale $ 57,949 $ — $ 57,949 $ — $ (982) Other real estate owned 6,624 — — 6,624 1,044 Premises, furniture and equipment held for sale 6,499 — — 6,499 3,288 Servicing rights 5,189 — — 5,189 1,778 The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which HTLF has utilized Level 3 inputs to determine fair value, in thousands: Fair Value Valuation Unobservable Range Interest rate lock commitments $ 1,204 Discounted cash flows Closing ratio 0-99% (88%) (1) Other real estate owned 4,744 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Servicing rights 5,801 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 2,699 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent individually assessed loans: Commercial 10,270 Modified appraised value Third party appraisal (2) Appraisal discount 0-15% (3) Owner occupied commercial real estate 3,552 Modified appraised value Third party appraisal (2) Appraisal discount 0-11% (3) Non-owner occupied commercial real estate 15,212 Modified appraised value Third party appraisal (2) Appraisal discount 0-11% (3) Agricultural and agricultural real estate 9,145 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. Fair Value Valuation Unobservable Range Interest rate lock commitments $ 1,827 Discounted cash flows Closing ratio 0-99% (86%) (1) Other real estate owned 6,624 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Servicing rights 5,189 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 6,499 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent individually assessed loans: Commercial and industrial 11,256 Modified appraised value Third party appraisal (2) Appraisal discount 0-8% (3) Fair Value Valuation Unobservable Range Owner occupied commercial real estate $ 5,874 Modified appraised value Third party appraisal (2) Appraisal discount 0-12% (3) Non-owner occupied commercial real estate 4,907 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Agricultural and agricultural real estate 12,451 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments measured on a recurring basis, are summarized in the following table, in thousands: For the Nine Months Ended For the Year Ended Balance at January 1, $ 1,827 $ 681 Total net gains included in earnings (1,924) 2,803 Issuances 12,548 17,221 Settlements (11,247) (18,878) Balance at period end $ 1,204 $ 1,827 Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments held at September 30, 2021, and December 31, 2020, were $1.2 million and $1.8 million, respectively. The table below is a summary of the estimated fair value of HTLF's financial instruments (as defined by ASC 825) as of September 30, 2021, and December 31, 2020, in thousands. The carrying amounts in the following tables are recorded in the consolidated balance sheets under the indicated captions. In accordance with ASC 825, the assets and liabilities that are not financial instruments are not included in the disclosure, including the value of the commercial and mortgage servicing rights, premises, furniture and equipment, premises, furniture and equipment held for sale, OREO, goodwill, and other intangibles and other liabilities. HTLF does not believe that the estimated information presented herein is representative of the earnings power or value of HTLF. The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of HTLF to create value through loan origination, deposit gathering or fee generating activities. Many of the estimates presented herein are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at September 30, 2021 Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 327,405 $ 327,405 $ 327,405 $ — $ — Time deposits in other financial institutions 3,138 3,138 3,138 — — Securities: Carried at fair value 7,449,936 7,449,936 1,013 7,448,923 — Held to maturity 85,354 95,010 — 95,010 — Other investments 83,332 83,332 — 83,332 — Loans held for sale 37,078 37,078 — 37,078 — Loans, net: Commercial and industrial 2,510,461 2,498,314 — 2,488,044 10,270 PPP 409,247 409,247 — 409,247 — Owner occupied commercial real estate 2,116,099 2,119,011 — 2,115,459 3,552 Non-owner occupied commercial real estate 1,998,372 2,008,824 — 1,993,612 15,212 Real estate construction 790,303 803,298 — 803,298 — Agricultural and agricultural real estate 678,344 680,701 — 671,556 9,145 Residential real estate 831,118 831,021 — 831,021 — Consumer 403,430 408,147 — 408,147 — Total Loans, net 9,737,374 9,758,563 — 9,720,384 38,179 Cash surrender value on life insurance 190,576 190,576 — 190,576 — Derivative financial instruments (1) 26,232 26,232 — 26,232 — Interest rate lock commitments 1,204 1,204 — — 1,204 Forward commitments 278 278 — 278 — Financial liabilities: Deposits Demand deposits 6,537,722 6,537,722 — 6,537,722 — Savings deposits 8,416,204 8,416,204 — 8,416,204 — Time deposits 1,068,317 1,070,957 — 1,070,957 — Short term borrowings 265,620 265,620 — 265,620 — Other borrowings 371,765 372,902 — 372,902 — Derivative financial instruments (2) 27,782 27,782 — 27,782 — Forward commitments 59 59 — 59 — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 337,903 $ 337,903 $ 337,903 $ — $ — Time deposits in other financial institutions 3,129 3,129 3,129 — — Securities: Carried at fair value 6,127,975 6,127,975 2,026 6,125,949 — Held to maturity 88,839 100,041 — 100,041 — Other investments 75,253 75,523 — 75,523 — Loans held for sale 57,949 57,949 — 57,949 — Loans, net: Commercial and industrial 2,495,981 2,391,041 — 2,379,785 11,256 PPP 957,785 957,785 — 957,785 — Owner occupied commercial real estate 1,756,405 1,745,397 — 1,739,523 5,874 Non-owner occupied commercial real estate 1,900,608 1,892,213 — 1,887,306 4,907 Real estate construction 843,140 849,224 — 849,224 — Agricultural and agricultural real estate 707,397 697,729 — 685,278 12,451 Residential real estate 828,507 828,366 — 828,366 — Consumer 401,622 407,914 — 407,914 — Total Loans, net 9,891,445 9,769,669 — 9,735,181 34,488 Cash surrender value on life insurance 187,664 187,664 — 187,664 — Derivative financial instruments (1) 44,102 44,102 — 44,102 — Interest rate lock commitments 1,827 1,827 — — 1,827 Financial liabilities: Deposits Demand deposits 5,688,810 5,688,810 — 5,688,810 — Savings deposits 8,019,704 8,019,704 — 8,019,704 — Time deposits 1,271,391 1,273,468 — 1,273,468 — Short term borrowings 167,872 167,872 — 167,872 — Other borrowings 457,042 458,806 — 458,806 — Derivative financial instruments (1) 51,962 51,962 — 51,962 — Forward commitments 697 697 — 697 — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments. Cash and Cash Equivalents — The carrying amount is a reasonable estimate of fair value due to the short-term nature of these instruments. Time Deposits in Other Financial Institutions — The carrying amount is a reasonable estimate of fair value due to the short-term nature of these instruments. Securities — For equity securities with a readily determinable fair value and debt securities either held to maturity, available for sale or trading, fair value equals quoted market price if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities. For Level 3 securities, HTLF utilizes independent pricing provided by third party vendors or brokers. Other Investments — Fair value measurement of other investments, which consists primarily of FHLB stock, are based on their redeemable value, which is at cost due to the restrictions placed on their transferability. The market for these securities is restricted to the issuer of the stock and subject to impairment evaluation. Loans — The fair value of loans is determined using an exit price methodology. The exit price estimation of fair value is based on the present value of the expected cash flows. The projected cash flows are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk. The fair value of individually assessed or impaired loans is measured using the fair value of the underlying collateral. The fair value of loans held for sale is estimated using quoted market prices. Cash surrender value on life insurance — Life insurance policies are held on certain officers. The carrying value of these policies approximates fair value as it is based on the cash surrender value adjusted for other charges or amounts due that are probable at settlement. As such, HTLF classifies the estimated fair value of the cash surrender value on life insurance as Level 2. Derivative Financial Instruments — The fair value of all derivatives is estimated based on the amount that HTLF would pay or would be paid to terminate the contract or agreement, using current rates and prices, and, when appropriate, the current creditworthiness of the counter-party. Interest Rate Lock Commitments — The fair value of interest rate lock commitments is estimated using an internal valuation model, which includes grouping the interest rate lock commitments by interest rate and terms, applying an estimated closing ratio based on historical experience, and then multiplying by quoted investor prices determined to be reasonably applicable to the loan commitment groups based on interest rate, terms, and rate lock expiration dates of the loan commitment group. Forward Commitments — The fair value of these instruments is estimated using an internal valuation model, which includes current trade pricing for similar financial instruments. Deposits — The fair value of demand deposits, savings accounts and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. If the fair value of the fixed maturity certificates of deposit is calculated at less than the carrying amount, the carrying value of these deposits is reported as the fair value. Short-term and Other Borrowings — Rates currently available to HTLF for debt with similar terms and remaining maturities are used to estimate fair value of existing debt. Commitments to Extend Credit, Unused Lines of Credit and Standby Letters of Credit — Based upon management's analysis of the off balance sheet financial instruments, there are no significant unrealized gains or losses associated with these financial instruments based upon review of the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties.

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers, requires revenue to be recognized at an amount that reflects the consideration to which HTLF expects to be entitled in exchange for transferring goods or services to a customer. ASC 606 applies to all contracts with customers to provide goods or services in the ordinary course of business, except for contracts that are specifically excluded from its scope. The majority of HTLF's revenue streams including interest income, loan servicing income, net securities gain, net unrealized gains and losses on equity securities, net gains on sale of loans held for sale, valuation adjustment on servicing rights, income from bank owned life insurance and other noninterest income are outside the scope of ASC 606. Revenue streams including service charges and fees, interchange fees on credit and debit cards, trust fees and brokerage and insurance commissions are within the scope of ASC 606. Service Charges and Fees Service charges and fees consist of revenue generated from deposit account related service charges and fees, overdraft fees, customer service fees and other service charges, credit card fee income, debit card income and other service charges and fees. Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders and other deposit account related fees. HTLF's performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees, including overdraft fees, are largely transaction based, and therefore, the performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Customer service fees and other service charges include revenue from processing wire transfers, bill pay services, cashier’s checks, and other services. HTLF's performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Credit card fee income and debit card income are comprised of interchange fees, ATM fees, and merchant services income. Credit card fee income and debit card income are earned whenever the banks' debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a bank cardholder uses an ATM that is not owned by one of HTLF's banks or a non-bank cardholder uses a HTLF-owned ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Trust Fees Trust fees are primarily comprised of fees earned from the management and administration of trusts and other customer assets. HTLF's performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the average daily market value or month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days before or after month end through a direct charge to customers’ accounts. HTLF does not earn performance-based incentives. HTLF's performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Brokerage and Insurance Commissions Brokerage commissions primarily consist of commissions related to broker-dealer contracts. The contracts are between the customer and the broker-dealer, and HTLF satisfies its performance obligation and earns commission when the transactions are completed. The recognition of revenue is based on a defined fee schedule and does not require significant judgment. Payment is received shortly after services are rendered. Insurance commissions are related to commissions received directly from the insurance carrier. HTLF acts as an insurance agent between the customer and the insurance carrier. HTLF's performance obligations and associated fee and commission income are defined with each insurance product with the insurance company. When insurance payments are received from customers, a portion of the payment is recognized as commission revenue. The following table presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and nine months ended September 30, 2021, and 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 4,146 $ 3,710 $ 12,096 $ 10,623 Overdraft fees 3,044 2,184 8,185 6,627 Customer service and other service fees 52 39 152 133 Credit card fee income 5,673 3,894 15,835 11,861 Debit card income 2,636 1,922 8,086 5,498 Total service charges and fees 15,551 11,749 44,354 34,742 Trust fees 6,221 5,357 18,037 15,356 Brokerage and insurance commissions 866 649 2,584 1,977 Total noninterest income in-scope of Topic 606 22,638 17,755 64,975 52,075 Out-of-scope of Topic 606 Loan servicing income $ 784 $ 638 $ 2,495 $ 1,980 Securities gains, net 1,535 1,300 4,347 4,964 Unrealized gain on equity securities, net 112 155 85 604 Net gains on sale of loans held for sale 5,281 8,894 16,454 21,411 Valuation adjustment on servicing rights 195 (120) 586 (1,676) Income on bank owned life insurance 940 868 2,706 2,533 Other noninterest income 1,239 1,726 4,557 5,779 Total noninterest income out-of-scope of Topic 606 10,086 13,461 31,230 35,595 Total noninterest income $ 32,724 $ 31,216 $ 96,205 $ 87,670 Contract Balances

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION HTLF may grant, through its Nominating, Compensation and Corporate Governance Committee (the "Compensation Committee"), non-qualified and incentive stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and cash incentive awards, under its 2020 Long-Term Incentive Plan (the "Plan"). The Plan was approved by stockholders in May 2020 and replaces the 2012 Long-Term Incentive Plan. The Plan increased the number of shares of common stock authorized for issuance to 1,460,000 and made certain other changes to the Plan. As of September 30, 2021, 1,194,377 shares of common stock were available for issuance under future awards that may be granted under the Plan to employees and directors of, and service providers to, HTLF or its subsidiaries. ASC Topic 718, "Compensation-Stock Compensation," requires the measurement of the cost of employee services received in exchange for an award of equity instruments based upon the fair value of the award on the grant date. The cost of the award is based upon its fair value estimated on the date of grant and recognized in the consolidated statements of income over the vesting period of the award. The fair market value of restricted stock and restricted stock units is based on the fair value of the underlying shares of common stock on the date of grant. Forfeitures are accounted for as they occur. HTLF's income tax expense included $304,000 of tax benefit during the nine months ended September 30, 2021 and a tax expense of $93,000 during the nine months ended September 30, 2020, related to the exercise, vesting and forfeiture of equity-based awards. Restricted Stock Units The Plan permits the Compensation Committee to grant restricted stock units ("RSUs"). The time-based RSUs represent the right, without payment, to receive shares of HTLF common stock on a specified date in the future. Generally, the time-based RSUs vest over three years in equal installments in March of each of the three years following the year of the grant. The Compensation Committee has also granted three three The time-based RSUs may also vest upon death or disability, upon a change in control or upon a "qualified retirement" (as defined in the RSU agreement), and the three All of HTLF's RSUs will be settled in common stock upon vesting and are not entitled to dividends until vested. A summary of the RSUs outstanding as of September 30, 2021, and September 30, 2020, and changes during the nine months ended September 30, 2021 and 2020, follows: 2021 2020 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 348,275 $ 38.22 254,383 $ 46.76 Granted 214,943 51.49 220,688 31.95 Vested (146,864) 40.87 (119,325) 44.49 Forfeited (24,088) 42.98 (15,674) 47.13 Outstanding at September 30, 392,266 $ 44.14 340,072 $ 38.37 Total compensation costs recorded for RSUs were $6.5 million and $5.4 million for the nine months ended September 30, 2021 and 2020, respectively. As of September 30, 2021, there were $8.5 million of total unrecognized compensation costs related to the Plan for RSUs that are expected to be recognized through 2024.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The interim unaudited consolidated financial statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2020, included in the Annual Report on Form 10-K of Heartland Financial USA, Inc. ("HTLF") filed with the Securities and Exchange Commission ("SEC") on February 25, 2021 . Foot note disclosures to the interim unaudited consolidated financial statements which would substantially duplicate the disclosure contained in the footnotes to the audited consolidated financial statements have been omitted. The financial information included herein has been prepared in accordance with U.S. generally accepted accounting principles for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments), that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the interim period ended September 30, 2021, are not necessarily indicative of the results expected for the year ending December 31, 2021.
Earnings Per Share	Basic earnings per share is determined using net income available to common stockholders and weighted average common shares outstanding. Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted average common shares and assumed incremental common shares issued.
Subsequent Events	HTLF has evaluated subsequent events that may require recognition or disclosure through the filing date of this Quarterly Report on Form 10-Q with the SEC.
Effect of New Financial Accounting Standards	ASU 2018-16 In October 2018, the FASB issued ASU 2018-16, " Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting." In the United States, eligible benchmark interest rates under Topic 815 are interest rates on direct Treasury obligations of the U.S. government, the London Interbank Offered Rate ("LIBOR") swap rate, and the Overnight Index Swap ("OIS") Rate based on the Fed Funds Effective Rate. When the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , in August 2017, it introduced the Securities Industry and Financial Markets Association ("SIFMA") Municipal Swap Rate as the fourth permissible U.S. benchmark rate. ASU 2018-16 adds the OIS rate based on the Secured Overnight Financing Rate ("SOFR") as a U.S. benchmark interest rate to facilitate the LIBOR to SOFR transition and provide sufficient lead time for entities to prepare for changes to interest rate risk hedging strategies for both risk management and hedge accounting purposes. ASU 2018-16 became effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years and the financial statement impact immediately upon adoption was immaterial. The future financial statement impact will depend on any new contracts entered into using new benchmark rates, as well as any existing contracts that are migrated from LIBOR to new benchmark interest rates. HTLF has a formal working group that is responsible for the planning, assessment and execution of the transition from LIBOR as an interest rate benchmark to term SOFR. Currently, HTLF has adjustable rate loans, several debt obligations and securities and derivative instruments in place that reference LIBOR-based rates. HTLF’s transition plan provides for the cessation in new contracts of the use of LIBOR as a reference rate no later than December 31, 2021. Management will continue to assess HTLF preparedness and risk management through oversight and internal reporting on the progress of the transition plan. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, "Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes." ASU 2019-12 simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in ASC 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition for deferred tax liabilities for outside basis differences. ASU 2019-12 also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. HTLF adopted this ASU on January 1, 2021, as required, and the adoption did not have a material impact on its results of operations, financial position and liquidity. ASU 2020-04 In March 2020, the FASB issued ASU 2020-04, " Reference Rate Reform, " which provides optional expedients and exceptions for applying GAAP to loan and lease agreements, derivative contracts, and other transactions affected by the anticipated transition away from LIBOR toward new interest rate benchmarks. For loan and lease agreements that are modified because of reference rate reform and that meet certain scope guidance (i) modifications of loan agreements should be accounted for by prospectively adjusting the effective interest rate, and the modifications would be considered "minor" with the result that any existing unamortized origination fees/costs would carry forward and continue to be amortized and (ii) modifications of lease agreements should be accounted for as a continuation of the existing agreement, with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required for modifications not accounted for as separate contracts. ASU 2020-04 also provides numerous optional expedients for derivative accounting. ASU 2020-04 is effective March 12, 2020 through December 31, 2022. An entity may elect to apply ASU 2020-04 for contract modifications as of January 1, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. Once elected for a Topic or an Industry Subtopic within the ASC, ASU 2020-04 must be applied prospectively for all eligible contract modifications for that Topic or Industry Subtopic. HTLF anticipates that ASU 2020-04 will simplify any modifications executed between the selected start date and December 31, 2022 that are directly related to LIBOR transition by allowing prospective recognition of the continuation of the contract, rather than extinguishment of the old contract that would result in writing off unamortized fees/costs. Management will continue to actively assess the impacts of ASU 2020-04 and the related opportunities and risks involved in the LIBOR transition.
Fair Value Hierarchy	Under ASC 820, assets and liabilities are grouped at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 — Valuation is based upon quoted prices for identical instruments in active markets. Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, or similar instruments in markets that are not active, and model-based valuation techniques for all significant assumptions are observable in the market. Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. The following is a description of valuation methodologies used for assets and liabilities recorded at fair value on a recurring or non-recurring basis. Securities Available for Sale and Held to Maturity Securities available for sale are recorded at fair value on a recurring basis. Securities held to maturity are generally recorded at cost and are recorded at fair value only to the extent a decline in fair value is determined to be other-than-temporary. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security's credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities. Level 2 securities include U.S. government and agency securities, mortgage and asset-backed securities and private collateralized mortgage obligations, municipal bonds and corporate debt securities. On a quarterly basis, a secondary independent pricing service is used for the securities portfolio to validate the pricing from HTLF's primary pricing service. Equity Securities with a Readily Determinable Fair Value Equity securities with a readily determinable fair value generally include Community Reinvestment Act mutual funds and are classified as Level 2 due to the infrequent trading of these securities. The fair value is based on the price per share. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value on an aggregate basis. The fair value of loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics. As such, HTLF classifies loans held for sale subjected to nonrecurring fair value adjustments as Level 2. Loans Held to Maturity HTLF does not record loans held to maturity at fair value on a recurring basis. However, from time to time, certain loans are considered collateral dependent and an allowance for credit losses is established. The fair value of individually assessed loans is measured using the fair value of the collateral. In accordance with ASC 820, individually assessed loans measured at fair value are classified as nonrecurring Level 3 in the fair value hierarchy. Premises, Furniture and Equipment Held for Sale HTLF values premises, furniture and equipment held for sale based on third-party appraisals less estimated disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling bank premises, furniture and equipment, in determining the fair value of particular properties. Accordingly, the valuation of premises, furniture and equipment held for sale is subject to significant external and internal judgment. HTLF periodically reviews premises, furniture and equipment held for sale to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. Premises, furniture and equipment held for sale are classified as nonrecurring Level 3 in the fair value hierarchy. Mortgage Servicing Rights Mortgage servicing rights assets represent the value associated with servicing residential real estate loans that have been sold to outside investors with servicing retained. The fair value for servicing assets is determined through discounted cash flow analysis and utilizes discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of the assumptions in the discounted cash flow analysis require a significant degree of management estimation and judgment. Mortgage servicing rights are subject to impairment testing. The carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. For purposes of measuring impairment, the rights are stratified into certain risk characteristics including note type and note term. If the valuation model reflects a fair value less than the carrying value, mortgage servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies mortgage servicing rights as nonrecurring with Level 3 measurement inputs. Commercial Servicing Rights Commercial servicing rights assets represent the value associated with servicing commercial loans guaranteed by the Small Business Administration and the United States Department of Agriculture that have been sold with servicing retained by HTLF. HTLF uses the amortization method (i.e., the lower of amortized cost or estimated fair value measured on a nonrecurring basis), not fair value measurement accounting, to determine the carrying value of its commercial servicing rights. The fair value for servicing assets is determined through market prices for comparable servicing contracts, when available, or through a valuation model that calculates the present value of estimated future net servicing income. Inputs utilized include discount rates, prepayment speeds and delinquency rate assumptions as inputs. All of these assumptions require a significant degree of management estimation and judgment. Commercial servicing rights are subject to impairment testing, and the carrying values of these rights are reviewed quarterly for impairment based upon the calculation of fair value as performed by an outside third party. If the valuation model reflects a fair value less than the carrying value, commercial servicing rights are adjusted to fair value through a valuation allowance. HTLF classifies commercial servicing rights as nonrecurring with Level 3 measurement inputs. Derivative Financial Instruments HTLF's current interest rate risk strategy includes interest rate swaps. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. To comply with the provisions of ASC 820, HTLF incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, HTLF has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although HTLF has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of September 30, 2021, and December 31, 2020, HTLF has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, HTLF has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest rate lock commitments HTLF uses an internal valuation model that relies on internally developed inputs to estimate the fair value of its interest rate lock commitments which is based on unobservable inputs that reflect management's assumptions and specific information about each borrower. Interest rate lock commitments are classified in Level 3 of the fair value hierarchy. Forward commitments The fair value of forward commitments are estimated using an internal valuation model, which includes current trade pricing for similar financial instruments in active markets that HTLF has the ability to access and are classified in Level 2 of the fair value hierarchy. Other Real Estate Owned Other real estate owned ("OREO") represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the fair value of the property at the time of acquisition (representing the property's cost basis), plus any acquisition costs, or the estimated fair value of the property, less disposal costs. HTLF considers third party appraisals, as well as independent fair value assessments from realtors or persons involved in selling OREO, in determining the fair value of particular properties. Accordingly, the valuation of OREO is subject to significant external and internal judgment. HTLF periodically reviews OREO to determine if the fair value of the property, less disposal costs, has declined below its recorded book value and records any adjustments accordingly. OREO is classified as nonrecurring Level 3 of the fair value hierarchy.
Revenue Recognition	Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers, requires revenue to be recognized at an amount that reflects the consideration to which HTLF expects to be entitled in exchange for transferring goods or services to a customer. ASC 606 applies to all contracts with customers to provide goods or services in the ordinary course of business, except for contracts that are specifically excluded from its scope. The majority of HTLF's revenue streams including interest income, loan servicing income, net securities gain, net unrealized gains and losses on equity securities, net gains on sale of loans held for sale, valuation adjustment on servicing rights, income from bank owned life insurance and other noninterest income are outside the scope of ASC 606. Revenue streams including service charges and fees, interchange fees on credit and debit cards, trust fees and brokerage and insurance commissions are within the scope of ASC 606. Service Charges and Fees Service charges and fees consist of revenue generated from deposit account related service charges and fees, overdraft fees, customer service fees and other service charges, credit card fee income, debit card income and other service charges and fees. Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders and other deposit account related fees. HTLF's performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees, including overdraft fees, are largely transaction based, and therefore, the performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Customer service fees and other service charges include revenue from processing wire transfers, bill pay services, cashier’s checks, and other services. HTLF's performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Credit card fee income and debit card income are comprised of interchange fees, ATM fees, and merchant services income. Credit card fee income and debit card income are earned whenever the banks' debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a bank cardholder uses an ATM that is not owned by one of HTLF's banks or a non-bank cardholder uses a HTLF-owned ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Trust Fees Trust fees are primarily comprised of fees earned from the management and administration of trusts and other customer assets. HTLF's performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the average daily market value or month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days before or after month end through a direct charge to customers’ accounts. HTLF does not earn performance-based incentives. HTLF's performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Brokerage and Insurance Commissions Brokerage commissions primarily consist of commissions related to broker-dealer contracts. The contracts are between the customer and the broker-dealer, and HTLF satisfies its performance obligation and earns commission when the transactions are completed. The recognition of revenue is based on a defined fee schedule and does not require significant judgment. Payment is received shortly after services are rendered. Insurance commissions are related to commissions received directly from the insurance carrier. HTLF acts as an insurance agent between the customer and the insurance carrier. HTLF's performance obligations and associated fee and commission income are defined with each insurance product with the insurance company. When insurance payments are received from customers, a portion of the payment is recognized as commission revenue.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Amounts used in the determination of basic and diluted earnings per share for the three- and nine-months ended September 30, 2021, and 2020, are shown in the table below, dollars and number of shares in thousands, except per share data: Three Months Ended 2021 2020 Net income $ 55,924 $ 47,958 Preferred dividends (2,013) (2,437) Net income available to common stockholders $ 53,911 $ 45,521 Weighted average common shares outstanding for basic earnings per share 42,303 36,941 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 113 54 Weighted average common shares for diluted earnings per share 42,416 36,995 Earnings per common share — basic $ 1.27 $ 1.23 Earnings per common share — diluted $ 1.27 $ 1.23 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 3 41 Nine Months Ended 2021 2020 Net income $ 170,343 $ 98,129 Preferred dividends (6,038) (2,437) Net income available to stockholders $ 164,305 $ 95,692 Weighted average common shares outstanding for basic earnings per share 42,241 36,882 Assumed incremental common shares issued upon vesting of outstanding restricted stock units 140 74 Weighted average common shares for diluted earnings per share 42,381 36,956 Earnings per common share — basic $ 3.89 $ 2.59 Earnings per common share — diluted $ 3.88 $ 2.59 Number of antidilutive common stock equivalents excluded from diluted earnings per share computation 1 —

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of Available for Sale Securities	The amortized cost, gross unrealized gains and losses, and estimated fair values of debt securities available for sale and equity securities with a readily determinable fair value that are carried at fair value as of September 30, 2021, and December 31, 2020, are summarized in the table below, in thousands: Amortized Gross Gross Estimated September 30, 2021 U.S. treasuries $ 997 $ 16 $ — $ 1,013 U.S. agencies 35,453 208 (628) 35,033 Obligations of states and political subdivisions 1,790,972 53,601 (21,108) 1,823,465 Mortgage-backed securities - agency 2,387,792 17,104 (33,632) 2,371,264 Mortgage-backed securities - non-agency 1,619,636 9,760 (1,493) 1,627,903 Commercial mortgage-backed securities - agency 128,609 2,021 (2,769) 127,861 Commercial mortgage-backed securities - non-agency 560,445 1,612 (390) 561,667 Asset-backed securities 868,215 10,570 (1,139) 877,646 Corporate bonds 3,234 63 (3) 3,294 Total debt securities 7,395,353 94,955 (61,162) 7,429,146 Equity securities with a readily determinable fair value 20,790 — — 20,790 Total $ 7,416,143 $ 94,955 $ (61,162) $ 7,449,936 December 31, 2020 U.S. treasuries $ 1,995 $ 31 $ — $ 2,026 U.S. agencies 167,048 657 (926) 166,779 Obligations of states and political subdivisions 1,562,631 75,555 (2,959) 1,635,227 Mortgage-backed securities - agency 1,351,964 16,029 (12,723) 1,355,270 Mortgage-backed securities - non-agency 1,428,068 22,688 (1,640) 1,449,116 Commercial mortgage-backed securities - agency 171,451 3,440 (738) 174,153 Commercial mortgage-backed securities - non-agency 253,421 37 (691) 252,767 Asset-backed securities 1,064,255 9,421 (4,410) 1,069,266 Corporate bonds 3,763 8 (29) 3,742 Total debt securities 6,004,596 127,866 (24,116) 6,108,346 Equity securities with a readily determinable fair value 19,629 — — 19,629 Total $ 6,024,225 $ 127,866 $ (24,116) $ 6,127,975
Schedule of Held to Maturity Securities	The amortized cost, gross unrealized gains and losses and estimated fair values of held to maturity securities as of September 30, 2021, and December 31, 2020, are summarized in the table below, in thousands: Amortized Gross Gross Estimated Allowance for Credit Losses September 30, 2021 Obligations of states and political subdivisions $ 85,354 $ 9,656 $ — $ 95,010 $ — Total $ 85,354 $ 9,656 $ — $ 95,010 $ — December 31, 2020 Obligations of states and political subdivisions $ 88,890 $ 11,151 $ — $ 100,041 $ (51) Total $ 88,890 $ 11,151 $ — $ 100,041 $ (51)
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of investment securities carried at fair value at September 30, 2021, by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. September 30, 2021 Amortized Cost Estimated Fair Value Due in 1 year or less $ 12,487 $ 12,527 Due in 1 to 5 years 19,354 20,278 Due in 5 to 10 years 238,253 241,971 Due after 10 years 1,560,562 1,588,029 Total debt securities 1,830,656 1,862,805 Mortgage and asset-backed securities 5,564,697 5,566,341 Equity securities with a readily determinable fair value 20,790 20,790 Total investment securities $ 7,416,143 $ 7,449,936 The amortized cost and estimated fair value of debt securities held to maturity at September 30, 2021, by contractual maturity, are as follows, in thousands. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties. September 30, 2021 Amortized Cost Estimated Fair Value Due in 1 year or less $ 2,547 $ 2,553 Due in 1 to 5 years 42,225 44,163 Due in 5 to 10 years 34,046 39,188 Due after 10 years 6,536 9,106 Total debt securities 85,354 95,010
Schedule of Realized Gross Gains (Losses)	Gross gains and losses realized related to the sales of securities carried at fair value for the three and nine months ended September 30, 2021 and 2020, are summarized as follows, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Proceeds from sales $ 169,108 $ 306,383 $ 799,588 $ 818,022 Gross security gains 1,591 1,825 5,880 8,687 Gross security losses 56 726 1,533 3,924
Schedule of Debt Securities Available-for-sale	The following table summarizes, in thousands, the amount of unrealized losses, defined as the amount by which cost or amortized cost exceeds fair value, and the related fair value of investments with unrealized losses in the securities portfolio as of September 30, 2021, and December 31, 2020. The investments were segregated into two categories: those that have been in a continuous unrealized loss position for less than 12 months and those that have been in a continuous unrealized loss position for 12 months or more. The reference point for determining how long an investment was in an unrealized loss position w as September 30, 2020, and December 31, 2019 , respectively. Debt securities available for sale Less than 12 months 12 months or longer Total Fair Unrealized Count Fair Unrealized Count Fair Unrealized Count September 30, 2021 U.S. agencies $ 18,861 $ (628) 1 $ — $ — — $ 18,861 $ (628) 1 Obligations of states and political subdivisions 740,885 (18,939) 131 47,453 (2,169) 13 788,338 (21,108) 144 Mortgage-backed securities - agency 1,413,527 (21,898) 58 336,528 (11,734) 15 1,750,055 (33,632) 73 Mortgage-backed securities - non-agency 468,119 (1,241) 12 48,728 (252) 5 516,847 (1,493) 17 Commercial mortgage-backed securities - agency 80,595 (2,769) 14 — — — 80,595 (2,769) 14 Commercial mortgage-backed securities - non-agency 76,559 (218) 1 14,944 (172) 2 91,503 (390) 3 Asset-backed securities 127,455 (943) 10 21,692 (196) 8 149,147 (1,139) 18 Corporate bonds 497 (3) 1 — — — 497 (3) 1 Total temporarily impaired securities $ 2,926,498 $ (46,639) 228 $ 469,345 $ (14,523) 43 $ 3,395,843 $ (61,162) 271 December 31, 2020 U.S. agencies $ 2,981 $ (8) 5 $ 99,922 $ (918) 72 $ 102,903 $ (926) 77 Obligations of states and political subdivisions 346,598 (2,959) 49 — — — 346,598 (2,959) 49 Mortgage-backed securities - agency 653,793 (12,342) 35 31,012 (381) 3 684,805 (12,723) 38 Mortgage-backed securities - non-agency 378,843 (1,639) 17 1,622 (1) 1 380,465 (1,640) 18 Commercial mortgage-backed securities - agency 46,541 (738) 6 — — — 46,541 (738) 6 Commercial mortgage-backed securities - non-agency 100,042 (15) 2 35,428 (676) 3 135,470 (691) 5 Asset-backed securities 141,824 (643) 9 340,452 (3,767) 24 482,276 (4,410) 33 Corporate bonds 1,908 (29) 4 — — — 1,908 (29) 4 Total temporarily impaired securities $ 1,672,530 $ (18,373) 127 $ 508,436 $ (5,743) 103 $ 2,180,966 $ (24,116) 230
Schedule of Debt Securities, Held-to-maturity, Allowance for Credit Loss	The following tables present, in thousands, the activity in the allowance for credit losses for securities held to maturity by obligations of states and political subdivisions securities for the three and nine months ended September 30, 2021 and 2020: Three Months Ended 2021 2020 Beginning balance $ 51 $ 62 Provision (benefit) for credit losses (51) (1) Balance at period end $ — $ 61 Nine Months Ended 2021 2020 Beginning balance $ 51 $ — Impact of ASU 2016-13 adoption on January 1, — 158 Adjusted balance at January 1, 51 158 Provision (benefit) for credit losses (51) (97) Balance at period end $ — $ 61
Schedule of Financing Receivable Credit Quality Indicators	The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of September 30, 2021 and December 31, 2020, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2021 December 31, 2020 Rating AAA $ 3,236 $ — AA, AA+, AA- 61,793 64,385 A+, A, A- 14,933 18,353 BBB 4,914 4,208 Not Rated 478 1,944 Total $ 85,354 $ 88,890 The following tables show the risk category of loans by loan category and year of origination as of September 30, 2021, and December 31, 2020, in thousands: As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 460,258 $ 401,606 $ 239,419 $ 100,840 $ 179,241 $ 343,238 $ 602,155 $ 2,326,757 Watch 13,274 14,096 13,982 11,230 6,363 16,657 30,157 105,759 Substandard 14,511 9,315 14,949 8,858 10,880 16,921 30,419 105,853 Commercial and industrial total $ 488,043 $ 425,017 $ 268,350 $ 120,928 $ 196,484 $ 376,816 $ 662,731 $ 2,538,369 PPP Pass $ 297,218 $ 59,481 $ — $ — $ — $ — $ — $ 356,699 Watch 19,656 11,210 — — — — — 30,866 Substandard 19,434 2,248 — — — — — 21,682 PPP total $ 336,308 $ 72,939 $ — $ — $ — $ — $ — $ 409,247 Owner occupied commercial real estate Pass $ 679,698 $ 378,366 $ 337,572 $ 207,982 $ 128,973 $ 220,013 $ 29,446 $ 1,982,050 Watch 2,517 16,981 13,277 18,264 15,618 9,216 1,853 77,726 Substandard 4,490 17,518 13,338 2,866 13,857 21,632 1,750 75,451 Owner occupied commercial real estate total $ 686,705 $ 412,865 $ 364,187 $ 229,112 $ 158,448 $ 250,861 $ 33,049 $ 2,135,227 Non-owner occupied commercial real estate Pass $ 394,782 $ 316,992 $ 353,092 $ 274,618 $ 166,123 $ 199,072 $ 37,518 $ 1,742,197 Watch 12,832 17,170 48,377 35,098 7,595 35,783 — 156,855 Substandard 18,113 15,291 22,011 2,828 14,848 48,036 308 121,435 Non-owner occupied commercial real estate total $ 425,727 $ 349,453 $ 423,480 $ 312,544 $ 188,566 $ 282,891 $ 37,826 $ 2,020,487 Real estate construction Pass $ 240,048 $ 282,023 $ 177,594 $ 15,228 $ 8,501 $ 9,628 $ 13,269 $ 746,291 Watch 2,191 876 15,006 47,267 — — 112 65,452 Substandard — 50 47 1,992 — 169 — 2,258 Real estate construction total $ 242,239 $ 282,949 $ 192,647 $ 64,487 $ 8,501 $ 9,797 $ 13,381 $ 814,001 Agricultural and agricultural real estate Pass $ 174,014 $ 114,928 $ 66,869 $ 37,763 $ 24,751 $ 39,479 $ 128,684 $ 586,488 As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Watch 5,343 10,435 5,967 3,013 38 3,711 6,840 35,347 Substandard 7,559 6,354 8,570 18,243 3,937 9,826 8,346 62,835 Agricultural and agricultural real estate total $ 186,916 $ 131,717 $ 81,406 $ 59,019 $ 28,726 $ 53,016 $ 143,870 $ 684,670 Residential real estate Pass $ 251,931 $ 103,529 $ 58,179 $ 68,551 $ 50,817 $ 244,641 $ 32,474 $ 810,122 Watch 1,086 4,650 1,205 1,503 807 5,043 — 14,294 Substandard 4,085 537 496 2,555 1,185 7,082 — 15,940 Residential real estate total $ 257,102 $ 108,716 $ 59,880 $ 72,609 $ 52,809 $ 256,766 $ 32,474 $ 840,356 Consumer Pass $ 57,680 $ 22,845 $ 16,732 $ 10,290 $ 11,722 $ 18,442 $ 265,241 $ 402,952 Watch 912 196 281 1,368 190 542 1,387 4,876 Substandard 891 359 511 259 335 1,742 625 4,722 Consumer total $ 59,483 $ 23,400 $ 17,524 $ 11,917 $ 12,247 $ 20,726 $ 267,253 $ 412,550 Total Pass $ 2,555,629 $ 1,679,770 $ 1,249,457 $ 715,272 $ 570,128 $ 1,074,513 $ 1,108,787 $ 8,953,556 Total Watch 57,811 75,614 98,095 117,743 30,611 70,952 40,349 491,175 Total Substandard 69,083 51,672 59,922 37,601 45,042 105,408 41,448 410,176 Total Loans $ 2,682,523 $ 1,807,056 $ 1,407,474 $ 870,616 $ 645,781 $ 1,250,873 $ 1,190,584 $ 9,854,907 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Commercial and industrial Pass $ 557,853 $ 340,809 $ 168,873 $ 215,696 $ 101,010 $ 337,834 $ 541,627 $ 2,263,702 Watch 41,574 24,676 19,672 14,262 8,072 2,474 49,432 160,162 Substandard 23,024 16,274 8,897 15,717 9,098 19,537 18,388 110,935 Commercial and industrial total $ 622,451 $ 381,759 $ 197,442 $ 245,675 $ 118,180 $ 359,845 $ 609,447 $ 2,534,799 PPP Pass $ 880,709 $ — $ — $ — $ — $ — $ — $ 880,709 Watch 22,533 — — — — — — 22,533 Substandard 54,543 — — — — — — 54,543 PPP total $ 957,785 $ — $ — $ — $ — $ — $ — $ 957,785 Owner occupied commercial real estate Pass $ 400,662 $ 369,401 $ 300,242 $ 167,470 $ 107,234 $ 213,780 $ 33,759 $ 1,592,548 Watch 15,345 13,764 22,488 20,811 8,717 15,282 4,311 100,718 Substandard 15,914 9,522 12,164 14,147 8,580 21,708 1,105 83,140 Owner occupied commercial real estate total $ 431,921 $ 392,687 $ 334,894 $ 202,428 $ 124,531 $ 250,770 $ 39,175 $ 1,776,406 Non-owner occupied commercial real estate Pass $ 334,722 $ 411,301 $ 305,456 $ 194,101 $ 108,070 $ 233,153 $ 24,466 $ 1,611,269 Watch 22,826 55,225 24,718 18,724 20,954 45,672 5,114 193,233 Substandard 30,899 15,035 23,290 17,046 9,147 21,060 502 116,979 Non-owner occupied commercial real estate total $ 388,447 $ 481,561 $ 353,464 $ 229,871 $ 138,171 $ 299,885 $ 30,082 $ 1,921,481 Real estate construction Pass $ 311,625 $ 309,678 $ 157,171 $ 12,625 $ 6,954 $ 5,110 $ 21,431 $ 824,594 Watch 2,105 26,659 2,403 332 55 388 1,295 33,237 Substandard 196 2,760 2,036 — 39 358 — 5,389 Real estate construction total $ 313,926 $ 339,097 $ 161,610 $ 12,957 $ 7,048 $ 5,856 $ 22,726 $ 863,220 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 171,578 $ 90,944 $ 62,349 $ 39,252 $ 17,626 $ 37,696 $ 148,456 $ 567,901 Watch 20,500 16,202 8,854 2,448 3,515 3,157 12,282 66,958 Substandard 17,403 7,044 23,519 6,758 3,917 9,952 11,074 79,667 Agricultural and agricultural real estate total $ 209,481 $ 114,190 $ 94,722 $ 48,458 $ 25,058 $ 50,805 $ 171,812 $ 714,526 Residential real estate Pass $ 153,017 $ 99,440 $ 118,854 $ 83,534 $ 63,477 $ 244,852 $ 33,467 $ 796,641 Watch 3,986 4,507 2,188 1,896 3,117 8,525 — 24,219 Substandard 980 442 2,507 1,528 884 12,141 1,100 19,582 Residential real estate total $ 157,983 $ 104,389 $ 123,549 $ 86,958 $ 67,478 $ 265,518 $ 34,567 $ 840,442 Consumer Pass $ 37,037 $ 27,646 $ 18,811 $ 15,034 $ 4,009 $ 19,483 $ 280,996 $ 403,016 Watch 168 352 647 340 82 646 1,622 3,857 Substandard 481 959 1,884 500 897 1,976 822 7,519 Consumer total $ 37,686 $ 28,957 $ 21,342 $ 15,874 $ 4,988 $ 22,105 $ 283,440 $ 414,392 Total Pass $ 2,847,203 $ 1,649,219 $ 1,131,756 $ 727,712 $ 408,380 $ 1,091,908 $ 1,084,202 $ 8,940,380 Total Watch 129,037 141,385 80,970 58,813 44,512 76,144 74,056 604,917 Total Substandard 143,440 52,036 74,297 55,696 32,562 86,732 32,991 477,754 Total Loans $ 3,119,680 $ 1,842,640 $ 1,287,023 $ 842,221 $ 485,454 $ 1,254,784 $ 1,191,249 $ 10,023,051

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of Loans	Loans as of September 30, 2021, and December 31, 2020, were as follows, in thousands: September 30, 2021 December 31, 2020 Loans receivable held to maturity: Commercial and industrial $ 2,538,369 $ 2,534,799 Paycheck Protection Program ("PPP") 409,247 957,785 Owner occupied commercial real estate 2,135,227 1,776,406 Non-owner occupied commercial real estate 2,020,487 1,921,481 Real estate construction 814,001 863,220 Agricultural and agricultural real estate 684,670 714,526 Residential real estate 840,356 840,442 Consumer 412,550 414,392 Total loans receivable held to maturity 9,854,907 10,023,051 Allowance for credit losses (117,533) (131,606) Loans receivable, net $ 9,737,374 $ 9,891,445
Allowance for Loan and Lease Losses, Based on Impairment Methodology	The following table shows the balance in the allowance for credit losses at September 30, 2021, and December 31, 2020, and the related loan balances, disaggregated on the basis of measurement methodology, in thousands. If a loan no longer shares similar risk characteristics with other loans in the pool, it is evaluated on an individual basis and is not included in the collective evaluation. Lending relationships with $500,000 or more of total exposure and are on nonaccrual are individually assessed using a collateral dependency calculation. All other loans are collectively evaluated for losses. Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total September 30, 2021 Commercial and industrial $ 4,710 $ 23,198 $ 27,908 $ 15,524 $ 2,522,845 $ 2,538,369 PPP — — — — 409,247 409,247 Owner occupied commercial real estate 110 19,018 19,128 10,166 2,125,061 2,135,227 Non-owner occupied commercial real estate 2,847 19,268 22,115 19,314 2,001,173 2,020,487 Real estate construction — 23,698 23,698 — 814,001 814,001 Agricultural and agricultural real estate 3,062 3,264 6,326 13,917 670,753 684,670 Residential real estate — 9,238 9,238 — 840,356 840,356 Consumer — 9,120 9,120 — 412,550 412,550 Total $ 10,729 $ 106,804 $ 117,533 $ 58,921 $ 9,795,986 $ 9,854,907 Allowance For Credit Losses Gross Loans Receivable Held to Maturity Individually Evaluated for Credit Losses Collectively Evaluated for Credit Losses Total Loans Individually Evaluated for Credit Losses Loans Collectively Evaluated for Credit Losses Total December 31, 2020 Commercial and industrial $ 4,077 $ 34,741 $ 38,818 $ 16,578 $ 2,518,221 $ 2,534,799 PPP — — — — 957,785 957,785 Owner occupied commercial real estate 111 19,890 20,001 11,174 1,765,232 1,776,406 Non-owner occupied commercial real estate 3,250 17,623 20,873 13,490 1,907,991 1,921,481 Real estate construction — 20,080 20,080 — 863,220 863,220 Agricultural and agricultural real estate 1,988 5,141 7,129 15,453 699,073 714,526 Residential real estate — 11,935 11,935 535 839,907 840,442 Consumer — 12,770 12,770 — 414,392 414,392 Total $ 9,426 $ 122,180 $ 131,606 $ 57,230 $ 9,965,821 $ 10,023,051
Troubled Debt Restructuring on Loans Modified	The following tables provide information on troubled debt restructured loans that were modified during the three- and nine- months ended September 30, 2021, and September 30, 2020, dollars in thousands: Three Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Commercial — $ — $ — 1 $ 20 $ 20 PPP — — — — — — Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate — — — 1 9,434 9,434 Real estate construction — — — — — — Agricultural and agricultural real estate — — — — — — Residential real estate — — — — — — Consumer — — — — — — Total — $ — $ — 2 $ 9,454 $ 9,454 Nine Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Commercial and industrial — $ — $ — 1 $ 20 $ 20 PPP — — — — — — Owner occupied commercial real estate — — — — — — Non-owner occupied commercial real estate 2 7,850 7,850 1 9,434 9,434 Real estate construction — — — — — — Agricultural and agricultural real estate — — — — — — Nine Months Ended 2021 2020 Number Pre- Post- Number Pre- Post- Residential real estate — — — 2 92 98 Consumer — — — — — — Total 2 $ 7,850 $ 7,850 4 $ 9,546 $ 9,552
Troubled Debt Restructuring on Loans With Payment Defaults	The following tables show troubled debt restructured loans for which there was a payment default during the three- and nine- months ended September 30, 2021, and September 30, 2020, that had been modified during the twelve-month period prior to default. With Payment Defaults During the Three Months Ended September 30, 2021 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial and industrial — $ — — $ — PPP — — — — Owner occupied commercial real estate — — — — Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate — — — — Residential real estate — — — — Consumer — — — — Total — $ — — $ — With Payment Defaults During the Nine Months Ended September 30, 2021 2020 Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial and industrial — $ — — $ — PPP — — — — Owner occupied commercial real estate — — — — Non-owner occupied commercial real estate — — — — Real estate construction — — — — Agricultural and agricultural real estate — — — — Residential real estate — — 1 236 Consumer — — — — Total — $ — 1 $ 236
Schedule of Financing Receivable Credit Quality Indicators	The following table summarizes, in thousands, the carrying amount of HTLF's held to maturity debt securities by investment rating as of September 30, 2021 and December 31, 2020, which are updated quarterly and used to monitor the credit quality of the securities: September 30, 2021 December 31, 2020 Rating AAA $ 3,236 $ — AA, AA+, AA- 61,793 64,385 A+, A, A- 14,933 18,353 BBB 4,914 4,208 Not Rated 478 1,944 Total $ 85,354 $ 88,890 The following tables show the risk category of loans by loan category and year of origination as of September 30, 2021, and December 31, 2020, in thousands: As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Commercial and industrial Pass $ 460,258 $ 401,606 $ 239,419 $ 100,840 $ 179,241 $ 343,238 $ 602,155 $ 2,326,757 Watch 13,274 14,096 13,982 11,230 6,363 16,657 30,157 105,759 Substandard 14,511 9,315 14,949 8,858 10,880 16,921 30,419 105,853 Commercial and industrial total $ 488,043 $ 425,017 $ 268,350 $ 120,928 $ 196,484 $ 376,816 $ 662,731 $ 2,538,369 PPP Pass $ 297,218 $ 59,481 $ — $ — $ — $ — $ — $ 356,699 Watch 19,656 11,210 — — — — — 30,866 Substandard 19,434 2,248 — — — — — 21,682 PPP total $ 336,308 $ 72,939 $ — $ — $ — $ — $ — $ 409,247 Owner occupied commercial real estate Pass $ 679,698 $ 378,366 $ 337,572 $ 207,982 $ 128,973 $ 220,013 $ 29,446 $ 1,982,050 Watch 2,517 16,981 13,277 18,264 15,618 9,216 1,853 77,726 Substandard 4,490 17,518 13,338 2,866 13,857 21,632 1,750 75,451 Owner occupied commercial real estate total $ 686,705 $ 412,865 $ 364,187 $ 229,112 $ 158,448 $ 250,861 $ 33,049 $ 2,135,227 Non-owner occupied commercial real estate Pass $ 394,782 $ 316,992 $ 353,092 $ 274,618 $ 166,123 $ 199,072 $ 37,518 $ 1,742,197 Watch 12,832 17,170 48,377 35,098 7,595 35,783 — 156,855 Substandard 18,113 15,291 22,011 2,828 14,848 48,036 308 121,435 Non-owner occupied commercial real estate total $ 425,727 $ 349,453 $ 423,480 $ 312,544 $ 188,566 $ 282,891 $ 37,826 $ 2,020,487 Real estate construction Pass $ 240,048 $ 282,023 $ 177,594 $ 15,228 $ 8,501 $ 9,628 $ 13,269 $ 746,291 Watch 2,191 876 15,006 47,267 — — 112 65,452 Substandard — 50 47 1,992 — 169 — 2,258 Real estate construction total $ 242,239 $ 282,949 $ 192,647 $ 64,487 $ 8,501 $ 9,797 $ 13,381 $ 814,001 Agricultural and agricultural real estate Pass $ 174,014 $ 114,928 $ 66,869 $ 37,763 $ 24,751 $ 39,479 $ 128,684 $ 586,488 As of September 30, 2021 Amortized Cost Basis of Term Loans by Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Revolving Total Watch 5,343 10,435 5,967 3,013 38 3,711 6,840 35,347 Substandard 7,559 6,354 8,570 18,243 3,937 9,826 8,346 62,835 Agricultural and agricultural real estate total $ 186,916 $ 131,717 $ 81,406 $ 59,019 $ 28,726 $ 53,016 $ 143,870 $ 684,670 Residential real estate Pass $ 251,931 $ 103,529 $ 58,179 $ 68,551 $ 50,817 $ 244,641 $ 32,474 $ 810,122 Watch 1,086 4,650 1,205 1,503 807 5,043 — 14,294 Substandard 4,085 537 496 2,555 1,185 7,082 — 15,940 Residential real estate total $ 257,102 $ 108,716 $ 59,880 $ 72,609 $ 52,809 $ 256,766 $ 32,474 $ 840,356 Consumer Pass $ 57,680 $ 22,845 $ 16,732 $ 10,290 $ 11,722 $ 18,442 $ 265,241 $ 402,952 Watch 912 196 281 1,368 190 542 1,387 4,876 Substandard 891 359 511 259 335 1,742 625 4,722 Consumer total $ 59,483 $ 23,400 $ 17,524 $ 11,917 $ 12,247 $ 20,726 $ 267,253 $ 412,550 Total Pass $ 2,555,629 $ 1,679,770 $ 1,249,457 $ 715,272 $ 570,128 $ 1,074,513 $ 1,108,787 $ 8,953,556 Total Watch 57,811 75,614 98,095 117,743 30,611 70,952 40,349 491,175 Total Substandard 69,083 51,672 59,922 37,601 45,042 105,408 41,448 410,176 Total Loans $ 2,682,523 $ 1,807,056 $ 1,407,474 $ 870,616 $ 645,781 $ 1,250,873 $ 1,190,584 $ 9,854,907 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Commercial and industrial Pass $ 557,853 $ 340,809 $ 168,873 $ 215,696 $ 101,010 $ 337,834 $ 541,627 $ 2,263,702 Watch 41,574 24,676 19,672 14,262 8,072 2,474 49,432 160,162 Substandard 23,024 16,274 8,897 15,717 9,098 19,537 18,388 110,935 Commercial and industrial total $ 622,451 $ 381,759 $ 197,442 $ 245,675 $ 118,180 $ 359,845 $ 609,447 $ 2,534,799 PPP Pass $ 880,709 $ — $ — $ — $ — $ — $ — $ 880,709 Watch 22,533 — — — — — — 22,533 Substandard 54,543 — — — — — — 54,543 PPP total $ 957,785 $ — $ — $ — $ — $ — $ — $ 957,785 Owner occupied commercial real estate Pass $ 400,662 $ 369,401 $ 300,242 $ 167,470 $ 107,234 $ 213,780 $ 33,759 $ 1,592,548 Watch 15,345 13,764 22,488 20,811 8,717 15,282 4,311 100,718 Substandard 15,914 9,522 12,164 14,147 8,580 21,708 1,105 83,140 Owner occupied commercial real estate total $ 431,921 $ 392,687 $ 334,894 $ 202,428 $ 124,531 $ 250,770 $ 39,175 $ 1,776,406 Non-owner occupied commercial real estate Pass $ 334,722 $ 411,301 $ 305,456 $ 194,101 $ 108,070 $ 233,153 $ 24,466 $ 1,611,269 Watch 22,826 55,225 24,718 18,724 20,954 45,672 5,114 193,233 Substandard 30,899 15,035 23,290 17,046 9,147 21,060 502 116,979 Non-owner occupied commercial real estate total $ 388,447 $ 481,561 $ 353,464 $ 229,871 $ 138,171 $ 299,885 $ 30,082 $ 1,921,481 Real estate construction Pass $ 311,625 $ 309,678 $ 157,171 $ 12,625 $ 6,954 $ 5,110 $ 21,431 $ 824,594 Watch 2,105 26,659 2,403 332 55 388 1,295 33,237 Substandard 196 2,760 2,036 — 39 358 — 5,389 Real estate construction total $ 313,926 $ 339,097 $ 161,610 $ 12,957 $ 7,048 $ 5,856 $ 22,726 $ 863,220 As of December 31, 2020 Amortized Cost Basis of Term Loans by Year of Origination 2020 2019 2018 2017 2016 2015 and Prior Revolving Total Agricultural and agricultural real estate Pass $ 171,578 $ 90,944 $ 62,349 $ 39,252 $ 17,626 $ 37,696 $ 148,456 $ 567,901 Watch 20,500 16,202 8,854 2,448 3,515 3,157 12,282 66,958 Substandard 17,403 7,044 23,519 6,758 3,917 9,952 11,074 79,667 Agricultural and agricultural real estate total $ 209,481 $ 114,190 $ 94,722 $ 48,458 $ 25,058 $ 50,805 $ 171,812 $ 714,526 Residential real estate Pass $ 153,017 $ 99,440 $ 118,854 $ 83,534 $ 63,477 $ 244,852 $ 33,467 $ 796,641 Watch 3,986 4,507 2,188 1,896 3,117 8,525 — 24,219 Substandard 980 442 2,507 1,528 884 12,141 1,100 19,582 Residential real estate total $ 157,983 $ 104,389 $ 123,549 $ 86,958 $ 67,478 $ 265,518 $ 34,567 $ 840,442 Consumer Pass $ 37,037 $ 27,646 $ 18,811 $ 15,034 $ 4,009 $ 19,483 $ 280,996 $ 403,016 Watch 168 352 647 340 82 646 1,622 3,857 Substandard 481 959 1,884 500 897 1,976 822 7,519 Consumer total $ 37,686 $ 28,957 $ 21,342 $ 15,874 $ 4,988 $ 22,105 $ 283,440 $ 414,392 Total Pass $ 2,847,203 $ 1,649,219 $ 1,131,756 $ 727,712 $ 408,380 $ 1,091,908 $ 1,084,202 $ 8,940,380 Total Watch 129,037 141,385 80,970 58,813 44,512 76,144 74,056 604,917 Total Substandard 143,440 52,036 74,297 55,696 32,562 86,732 32,991 477,754 Total Loans $ 3,119,680 $ 1,842,640 $ 1,287,023 $ 842,221 $ 485,454 $ 1,254,784 $ 1,191,249 $ 10,023,051
Past Due Financing Receivables	The following table sets forth information regarding accruing and nonaccrual loans at September 30, 2021, and December 31, 2020, in thousands: Accruing Loans 30-59 60-89 90 Days or Total Current Nonaccrual Total Loans September 30, 2021 Commercial and industrial $ 3,800 $ 653 $ 727 $ 5,180 $ 2,513,785 $ 19,404 $ 2,538,369 PPP — — — — 409,247 — 409,247 Owner occupied commercial real estate 1,255 952 6 2,213 2,120,755 12,259 2,135,227 Non-owner occupied commercial real estate 41 26 — 67 1,999,904 20,516 2,020,487 Real estate construction 50 101 52 203 813,343 455 814,001 Agricultural and agricultural real estate 625 — — 625 668,065 15,980 684,670 Residential real estate 2,168 903 76 3,147 825,013 12,196 840,356 Consumer 1,112 27 — 1,139 409,846 1,565 412,550 Total gross loans receivable held to maturity $ 9,051 $ 2,662 $ 861 $ 12,574 $ 9,759,958 $ 82,375 $ 9,854,907 December 31, 2020 Commercial and industrial $ 5,825 $ 2,322 $ 720 $ 8,867 $ 2,504,170 $ 21,762 $ 2,534,799 PPP 1 — — 1 957,784 — 957,785 Owner occupied commercial real estate 2,815 167 — 2,982 1,759,649 13,775 1,776,406 Non-owner occupied commercial real estate 2,143 2,674 — 4,817 1,902,003 14,661 1,921,481 Real estate construction 2,446 96 — 2,542 859,784 894 863,220 Agricultural and agricultural real estate 1,688 — — 1,688 694,150 18,688 714,526 Residential real estate 1,675 83 — 1,758 825,047 13,637 840,442 Consumer 807 139 — 946 409,477 3,969 414,392 Total gross loans receivable held to maturity $ 17,400 $ 5,481 $ 720 $ 23,601 $ 9,912,064 $ 87,386 $ 10,023,051

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2021
Loans and Leases Receivable Disclosure [Abstract]
Changes in the Allowance for Loan and Leases Losses	Changes in the allowance for credit losses on loans for the three- and nine- months ended September 30, 2021, and September 30, 2020, were as follows, in thousands: Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Agricultural and Agricultural Real Estate Residential Consumer Total Balance at June 30, 2021 $ 31,332 $ — $ 19,990 $ 22,828 $ 19,580 $ 7,160 $ 9,741 $ 10,095 $ 120,726 Charge-offs (106) — (119) — — (195) (22) (725) (1,167) Recoveries 1,553 — 46 20 2 466 2 333 2,422 Provision (benefit) (4,871) — (789) (733) 4,116 (1,105) (483) (583) (4,448) Balance at September 30, 2021 $ 27,908 $ — $ 19,128 $ 22,115 $ 23,698 $ 6,326 $ 9,238 $ 9,120 $ 117,533 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2020 $ 38,818 $ — $ 20,001 $ 20,873 $ 20,080 $ 7,129 $ 11,935 $ 12,770 $ 131,606 Charge-offs (1,896) — (232) (1,637) (10) (870) (113) (2,032) (6,790) Recoveries 2,111 — 143 33 8 487 7 826 3,615 Provision (benefit) (11,125) — (784) 2,846 3,620 (420) (2,591) (2,444) (10,898) Balance at September 30, 2021 $ 27,908 $ — $ 19,128 $ 22,115 $ 23,698 $ 6,326 $ 9,238 $ 9,120 $ 117,533 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Real Estate Residential Consumer Total Balance at June 30, 2020 $ 32,518 $ — $ 23,402 $ 10,161 $ 28,667 $ 5,701 $ 9,304 $ 10,184 $ 119,937 Charge-offs (6,888) — (13,328) (25) — (936) (54) (522) (21,753) Recoveries 283 — 1 10 2 1 2 153 452 Provision (benefit) 8,668 — 1,154 1,981 (7,882) 576 419 (175) 4,741 Balance at September 30, 2020 $ 34,581 $ 32,531 $ — $ 11,229 $ 12,127 $ 20,787 $ 5,342 $ 9,671 $ 9,640 $ 103,377 Commercial PPP Owner Occupied Commercial Real Estate Non-Owner Occupied Commercial Real Estate Real Estate Construction Agricultural and Agricultural Residential Consumer Total Balance at December 31, 2019 $ 34,207 $ — $ 7,921 $ 7,584 $ 8,677 $ 5,680 $ 1,504 $ 4,822 $ 70,395 Impact of ASU 2016-13 adoption (272) — (114) (2,617) 6,335 (387) 4,817 4,309 12,071 Adjusted balance at January 1, 2020 33,935 — 7,807 4,967 15,012 5,293 6,321 9,131 82,466 Charge-offs (14,655) — (13,541) (44) (105) (1,190) (368) (1,715) (31,618) Recoveries 893 — 193 18 217 827 97 671 2,916 Provision (benefit) 14,408 — 16,770 7,186 5,663 412 3,621 1,553 49,613 Balance at September 30, 2020 $ 34,581 $ — $ 11,229 $ 12,127 $ 20,787 $ 5,342 $ 9,671 $ 9,640 $ 103,377
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	Changes in the allowance for credit losses on unfunded commitments for the three and nine months ended September 30, 2021 and September 30, 2020, were as follows: For the Three Months Ended September 30, 2021 2020 Balance at June 30, $ 14,002 $ 17,392 Provision (benefit) (35) (3,062) Balance at September 30, $ 13,967 $ 14,330 For the Nine Months Ended September 30, 2021 2020 Balance at December 31, $ 15,280 $ 248 Impact of ASU 2016-13 adoption on January 1, 2020 — 13,604 Adjusted balance at January 1, 15,280 13,852 Provision (benefit) (1,313) 478 Balance at September 30, $ 13,967 $ 14,330

GOODWILL, CORE DEPOSIT PREMIU_2

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Schedule of Gross Carrying Amount and Accumulated Amortization of Other Intangible Assets	The gross carrying amount of these intangible assets and the associated accumulated amortization at September 30, 2021, and December 31, 2020, are presented in the table below, in thousands: September 30, 2021 December 31, 2020 Gross Accumulated Net Gross Accumulated Net Amortizing intangible assets: Core deposit intangibles $ 101,185 $ 66,169 $ 35,016 $ 101,185 $ 58,970 $ 42,215 Customer relationship intangibles 1,177 1,036 141 1,177 1,009 168 Mortgage servicing rights 12,323 6,522 5,801 11,268 6,079 5,189 Commercial servicing rights 7,054 6,504 550 7,054 6,191 863 Total $ 121,739 $ 80,231 $ 41,508 $ 120,684 $ 72,249 $ 48,435
Schedule of Estimated Future Amortization Expense of Amortizable Intangible Assets	The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands: Core Customer Mortgage Commercial Three months ending December 31, 2021 $ 2,160 $ 9 $ 304 $ 51 $ 2,524 Year ending December 31, 2022 7,702 34 1,374 181 9,291 2023 6,739 33 1,178 130 8,080 2024 5,591 33 982 91 6,697 2025 4,700 32 785 97 5,614 2026 3,533 — 589 — 4,122 Thereafter 4,591 — 589 — 5,180 Total $ 35,016 $ 141 $ 5,801 $ 550 $ 41,508
Schedule of Servicing Asset at Fair Value and Amortized Cost	The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at September 30, 2021, and December 31, 2020: Book Value 15-Year Tranche Fair Value 15-Year Tranche Valuation Allowance Book Value 30-Year Tranche Fair Value 30-Year Tranche Valuation Allowance September 30, 2021 $ 1,622 $ 1,187 $ 435 $ 6,340 $ 4,614 $ 1,726 December 31, 2020 $ 1,522 $ 1,100 $ 422 $ 5,445 $ 4,089 $ 1,356 The following table summarizes, in thousands, the book value and the fair value of each tranche of the commercial servicing rights at September 30, 2021, and December 31, 2020. Book Value Fair Value Book Value Fair Value September 30, 2021 $ 51 $ 211 $ 499 $ 747 December 31, 2020 $ 87 $ 203 $ 776 $ 1,085
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Summary of Changes in Servicing Rights	The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the nine months ended September 30, 2021, and September 30, 2020: 2021 2020 Balance at January 1, $ 5,189 $ 5,621 Originations 1,055 2,571 Amortization (1,029) (1,693) Valuation adjustment 586 (1,676) Balance at period end $ 5,801 $ 4,823 Mortgage servicing rights, net to servicing portfolio 0.82 % 0.68 %
Commercial servicing rights
Finite-Lived Intangible Assets [Line Items]
Summary of Changes in Servicing Rights	The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the nine months ended September 30, 2021, and September 30, 2020: 2021 2020 Balance at January 1, $ 863 $ 1,115 Originations — 62 Amortization (313) (248) Balance at period end $ 550 $ 929 Fair value of commercial servicing rights $ 958 $ 1,497 Commercial servicing rights, net to servicing portfolio 1.04 % 1.31 %

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance Sheet Category and Fair Values of Embedded Derivatives	The table below identifies the notional amount, fair value and balance sheet category of the embedded derivatives at September 30, 2021, and December 31, 2020, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2021 Embedded derivatives $ 8,857 $ 431 Other assets December 31, 2020 Embedded derivatives $ 9,198 $ 680 Other assets The table below identifies the gains and losses recognized on HTLF's embedded derivatives for the three- and nine- months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Gain (loss) recognized in other noninterest income on embedded derivatives $ (66) $ (69) $ (249) $ 293
Schedule of Other Derivatives Not Designated as Hedging Instruments, Balance Sheet and Income Category	The table below identifies the balance sheet category and fair values of HTLF's other free standing derivative instruments not designated as hedging instruments at September 30, 2021, and December 31, 2020, in thousands: Balance Sheet Category Notional Amount Fair Value September 30, 2021 Interest rate lock commitments (mortgage) Other assets $ 37,209 $ 1,204 Forward commitments Other assets 47,500 278 Forward commitments Other liabilities 19,500 (59) Undesignated interest rate swaps Other liabilities 8,857 (431) December 31, 2020 Interest rate lock commitments (mortgage) Other assets $ 42,078 $ 1,827 Forward commitments Other assets — — Forward commitments Other liabilities 86,500 (697) Undesignated interest rate swaps Other liabilities 9,198 (680) HTLF recognizes gains and losses on other free standing derivatives in two separate income statement categories. Interest rate lock commitments and forward commitments are recognized in net gains on sale of loans held for sale and undesignated interest rate swaps are recognized in other noninterest income. The table below identifies the gains and losses recognized in income on HTLF's other free standing derivative instruments not designated as hedging instruments for the three- and nine- months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Interest rate lock commitments (mortgage) $ (189) $ 249 $ (1,924) $ 3,243 Forward commitments 413 (44) 916 (228) Undesignated interest rate swaps 66 69 249 (293)
Cash Flow Hedges
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance Sheet Category and Fair Values of Derivative Instruments	The table below identifies the balance sheet category and fair values of HTLF's derivative instruments designated as cash flow hedges at December 31, 2020, in thousands: Notional Fair Balance Receive Weighted Maturity December 31, 2020 Interest rate swap $ 25,000 $ (127) Other liabilities 0.229 % 2.255 % 03/17/2021 Interest rate swap 21,667 (91) Other liabilities 2.649 3.674 05/10/2021 Interest rate swap 22,750 (2,220) Other liabilities 2.643 5.425 07/24/2028 Interest rate swap 20,000 (1,482) Other liabilities 0.217 2.390 06/15/2024 Interest rate swap 20,000 (1,385) Other liabilities 0.225 2.352 03/01/2024 Interest rate swap 6,000 (50) Other liabilities 0.217 1.866 06/15/2021 Interest rate swap 3,000 (25) Other liabilities 0.241 1.878 06/30/2021
Gains (Losses) on Derivative Instruments	The table below identifies the gains and losses recognized on HTLF's derivative instruments designated as cash flow hedges for the three- and nine-months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Effective Portion Gain (loss) recognized in other comprehensive income (loss) on interest rate swaps $ 3,792 $ (604) $ 5,380 $ (3,359) Gain (loss) reclassified from accumulated other comprehensive income (loss) into income (expense) on interest rate swaps 358 595 1,403 1,195
Fair value hedges
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance Sheet Category and Fair Values of Derivative Instruments	The table below identifies the notional amount, fair value and balance sheet category of HTLF's fair value hedges at September 30, 2021, and December 31, 2020, in thousands: Notional Amount Fair Value Balance Sheet Category September 30, 2021 Fair value hedges $ 16,829 $ (1,550) Other liabilities December 31, 2020 Fair value hedges $ 20,841 $ (2,480) Other liabilities
Gains (Losses) on Derivative Instruments	The table below identifies the gains and losses recognized on HTLF's fair value hedges for the three- and nine-months ended September 30, 2021, and September 30, 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 Gain (loss) recognized in interest income on fair value hedges $ 35 $ 26 $ 930 $ (1,647)
Loan Swap Hedges
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance Sheet Category and Fair Values of Derivative Instruments	The table below identifies the balance sheet category and fair values of the derivative instruments designated as loan swaps at September 30, 2021, and December 31, 2020, in thousands: Notional Fair Balance Sheet Weighted Weighted September 30, 2021 Customer interest rate swaps $ 428,782 $ 25,801 Other assets 4.49 % 2.41 % Customer interest rate swaps 428,782 (25,801) Other liabilities 2.41 4.49 December 31, 2020 Customer interest rate swaps $ 440,719 $ 43,422 Other assets 4.46 % 2.46 % Customer interest rate swaps 440,719 (43,422) Other liabilities 2.46 4.46

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The table below presents HTLFs assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2021, and December 31, 2020, in thousands, aggregated by the level in the fair value hierarchy within which those measurements fall: Total Fair Value Level 1 Level 2 Level 3 September 30, 2021 Assets Securities available for sale U.S. treasuries $ 1,013 $ 1,013 $ — $ — U.S. agencies 35,033 — 35,033 — Obligations of states and political subdivisions 1,823,465 — 1,823,465 — Mortgage-backed securities - agency 2,371,264 — 2,371,264 — Mortgage-backed securities - non-agency 1,627,903 — 1,627,903 — Commercial mortgage-backed securities - agency 127,861 — 127,861 — Commercial mortgage-backed securities - non-agency 561,667 — 561,667 — Asset-backed securities 877,646 — 877,646 — Corporate bonds 3,294 — 3,294 — Equity securities with a readily determinable fair value 20,790 — 20,790 — Derivative financial instruments (1) 26,232 — 26,232 — Interest rate lock commitments 1,204 — — 1,204 Forward commitments 278 — 278 — Total assets at fair value $ 7,477,650 $ 1,013 $ 7,475,433 $ 1,204 Liabilities Derivative financial instruments (2) $ 27,782 $ — $ 27,782 $ — Forward commitments 59 — 59 — Total liabilities at fair value $ 27,841 $ — $ 27,841 $ — December 31, 2020 Assets Securities available for sale U.S. treasuries $ 2,026 $ 2,026 $ — $ — U.S. agencies 166,779 — 166,779 — Obligations of states and political subdivisions 1,635,227 — 1,635,227 — Mortgage-backed securities - agency 1,355,270 — 1,355,270 — Mortgage-backed securities - non-agency 1,449,116 — 1,449,116 — Commercial mortgage-backed securities - agency 174,153 — 174,153 — Commercial mortgage-backed securities - non-agency 252,767 — 252,767 — Asset-backed securities 1,069,266 — 1,069,266 — Corporate bonds 3,742 — 3,742 — Equity securities with a readily determinable fair value 19,629 — 19,629 — Derivative financial instruments (1) 44,102 — 44,102 — Interest rate lock commitments 1,827 — — 1,827 Total assets at fair value $ 6,173,904 $ 2,026 $ 6,170,051 $ 1,827 Liabilities Derivative financial instruments (2) $ 51,962 $ — $ 51,962 $ — Forward commitments 697 — 697 — Total liabilities at fair value $ 52,659 $ — $ 52,659 $ — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps, embedded derivatives and free standing derivative instruments.
Fair Value Measurements, Nonrecurring	The tables below present HTLF's assets that are measured at fair value on a nonrecurring basis, in thousands: Fair Value Measurements at September 30, 2021 Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 10,270 $ — $ — $ 10,270 $ 248 Owner occupied commercial real estate 3,552 — — 3,552 — Non-owner occupied commercial real estate 15,212 — — 15,212 1,637 Agricultural and agricultural real estate 9,145 — — 9,145 — Total collateral dependent individually assessed loans $ 38,179 $ — $ — $ 38,179 $ 1,885 Loans held for sale $ 37,078 $ — $ 37,078 $ — $ (1,335) Other real estate owned 4,744 — — 4,744 (119) Premises, furniture and equipment held for sale 2,699 — — 2,699 (86) Servicing rights 5,801 — — 5,801 (586) Fair Value Measurements at Total Quoted Prices in Significant Other Significant Year-to- Collateral dependent individually assessed loans: Commercial and industrial $ 11,256 $ — $ — $ 11,256 $ 451 Owner occupied commercial real estate 5,874 — — 5,874 11,631 Non-owner occupied commercial real estate 4,907 — — 4,907 — Agricultural and agricultural real estate 12,451 — — 12,451 — Total collateral dependent individually assessed loans $ 34,488 $ — $ — $ 34,488 $ 12,082 Loans held for sale $ 57,949 $ — $ 57,949 $ — $ (982) Other real estate owned 6,624 — — 6,624 1,044 Premises, furniture and equipment held for sale 6,499 — — 6,499 3,288 Servicing rights 5,189 — — 5,189 1,778
Fair Value Inputs, Assets, Quantitative Information	The following tables present additional quantitative information about assets measured at fair value on a recurring and nonrecurring basis and for which HTLF has utilized Level 3 inputs to determine fair value, in thousands: Fair Value Valuation Unobservable Range Interest rate lock commitments $ 1,204 Discounted cash flows Closing ratio 0-99% (88%) (1) Other real estate owned 4,744 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Servicing rights 5,801 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 2,699 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent individually assessed loans: Commercial 10,270 Modified appraised value Third party appraisal (2) Appraisal discount 0-15% (3) Owner occupied commercial real estate 3,552 Modified appraised value Third party appraisal (2) Appraisal discount 0-11% (3) Non-owner occupied commercial real estate 15,212 Modified appraised value Third party appraisal (2) Appraisal discount 0-11% (3) Agricultural and agricultural real estate 9,145 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups. Fair Value Valuation Unobservable Range Interest rate lock commitments $ 1,827 Discounted cash flows Closing ratio 0-99% (86%) (1) Other real estate owned 6,624 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Servicing rights 5,189 Discounted cash flows Third party valuation (4) Premises, furniture and equipment held for sale 6,499 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Collateral dependent individually assessed loans: Commercial and industrial 11,256 Modified appraised value Third party appraisal (2) Appraisal discount 0-8% (3) Fair Value Valuation Unobservable Range Owner occupied commercial real estate $ 5,874 Modified appraised value Third party appraisal (2) Appraisal discount 0-12% (3) Non-owner occupied commercial real estate 4,907 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) Agricultural and agricultural real estate 12,451 Modified appraised value Third party appraisal (2) Appraisal discount 0-10% (3) (1) The significant unobservable input used in the fair value measurement is the closing ratio, which represents the percentage of loans currently in a lock position which management estimates will ultimately close. The closing ratio calculation takes into consideration historical data and loan-level data. (2) Third party appraisals are obtained and updated at least annually to establish the value of the underlying asset, but the disclosure of the unobservable inputs used by the appraisers would not be meaningful because the range will vary widely from appraisal to appraisal. (3) Discounts applied to the appraised values primarily include estimated sales costs, but also consider the age of the appraisal, changes in local market conditions and changes in the current condition of the collateral. (4) The significant unobservable input used in the fair value measurement are the value indices, which are weighted-average spreads to LIBOR based on maturity groups.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The changes in fair value of the interest rate lock commitments, which are Level 3 financial instruments measured on a recurring basis, are summarized in the following table, in thousands: For the Nine Months Ended For the Year Ended Balance at January 1, $ 1,827 $ 681 Total net gains included in earnings (1,924) 2,803 Issuances 12,548 17,221 Settlements (11,247) (18,878) Balance at period end $ 1,204 $ 1,827
Fair Value, by Balance Sheet Grouping	HTLF does not believe that the estimated information presented herein is representative of the earnings power or value of HTLF. The following analysis, which is inherently limited in depicting fair value, also does not consider any value associated with either existing customer relationships or the ability of HTLF to create value through loan origination, deposit gathering or fee generating activities. Many of the estimates presented herein are based upon the use of highly subjective information and assumptions and, accordingly, the results may not be precise. Management believes that fair value estimates may not be comparable between financial institutions due to the wide range of permitted valuation techniques and numerous estimates which must be made. Furthermore, because the disclosed fair value amounts were estimated as of the balance sheet date, the amounts actually realized or paid upon maturity or settlement of the various financial instruments could be significantly different. Fair Value Measurements at September 30, 2021 Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 327,405 $ 327,405 $ 327,405 $ — $ — Time deposits in other financial institutions 3,138 3,138 3,138 — — Securities: Carried at fair value 7,449,936 7,449,936 1,013 7,448,923 — Held to maturity 85,354 95,010 — 95,010 — Other investments 83,332 83,332 — 83,332 — Loans held for sale 37,078 37,078 — 37,078 — Loans, net: Commercial and industrial 2,510,461 2,498,314 — 2,488,044 10,270 PPP 409,247 409,247 — 409,247 — Owner occupied commercial real estate 2,116,099 2,119,011 — 2,115,459 3,552 Non-owner occupied commercial real estate 1,998,372 2,008,824 — 1,993,612 15,212 Real estate construction 790,303 803,298 — 803,298 — Agricultural and agricultural real estate 678,344 680,701 — 671,556 9,145 Residential real estate 831,118 831,021 — 831,021 — Consumer 403,430 408,147 — 408,147 — Total Loans, net 9,737,374 9,758,563 — 9,720,384 38,179 Cash surrender value on life insurance 190,576 190,576 — 190,576 — Derivative financial instruments (1) 26,232 26,232 — 26,232 — Interest rate lock commitments 1,204 1,204 — — 1,204 Forward commitments 278 278 — 278 — Financial liabilities: Deposits Demand deposits 6,537,722 6,537,722 — 6,537,722 — Savings deposits 8,416,204 8,416,204 — 8,416,204 — Time deposits 1,068,317 1,070,957 — 1,070,957 — Short term borrowings 265,620 265,620 — 265,620 — Other borrowings 371,765 372,902 — 372,902 — Derivative financial instruments (2) 27,782 27,782 — 27,782 — Forward commitments 59 59 — 59 — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments. Fair Value Measurements at Carrying Estimated Quoted Prices in Significant Other Significant Financial assets: Cash and cash equivalents $ 337,903 $ 337,903 $ 337,903 $ — $ — Time deposits in other financial institutions 3,129 3,129 3,129 — — Securities: Carried at fair value 6,127,975 6,127,975 2,026 6,125,949 — Held to maturity 88,839 100,041 — 100,041 — Other investments 75,253 75,523 — 75,523 — Loans held for sale 57,949 57,949 — 57,949 — Loans, net: Commercial and industrial 2,495,981 2,391,041 — 2,379,785 11,256 PPP 957,785 957,785 — 957,785 — Owner occupied commercial real estate 1,756,405 1,745,397 — 1,739,523 5,874 Non-owner occupied commercial real estate 1,900,608 1,892,213 — 1,887,306 4,907 Real estate construction 843,140 849,224 — 849,224 — Agricultural and agricultural real estate 707,397 697,729 — 685,278 12,451 Residential real estate 828,507 828,366 — 828,366 — Consumer 401,622 407,914 — 407,914 — Total Loans, net 9,891,445 9,769,669 — 9,735,181 34,488 Cash surrender value on life insurance 187,664 187,664 — 187,664 — Derivative financial instruments (1) 44,102 44,102 — 44,102 — Interest rate lock commitments 1,827 1,827 — — 1,827 Financial liabilities: Deposits Demand deposits 5,688,810 5,688,810 — 5,688,810 — Savings deposits 8,019,704 8,019,704 — 8,019,704 — Time deposits 1,271,391 1,273,468 — 1,273,468 — Short term borrowings 167,872 167,872 — 167,872 — Other borrowings 457,042 458,806 — 458,806 — Derivative financial instruments (1) 51,962 51,962 — 51,962 — Forward commitments 697 697 — 697 — (1) Includes embedded derivatives, back-to-back loan swaps and fair value hedges. (2) Includes cash flow hedges, fair value hedges, back-to-back loan swaps and free standing derivative instruments.

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of noninterest income in-scope and out-of-scope of Topic 606	The following table presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and nine months ended September 30, 2021, and 2020, in thousands: Three Months Ended Nine Months Ended 2021 2020 2021 2020 In-scope of Topic 606 Service charges and fees Service charges and fees on deposit accounts $ 4,146 $ 3,710 $ 12,096 $ 10,623 Overdraft fees 3,044 2,184 8,185 6,627 Customer service and other service fees 52 39 152 133 Credit card fee income 5,673 3,894 15,835 11,861 Debit card income 2,636 1,922 8,086 5,498 Total service charges and fees 15,551 11,749 44,354 34,742 Trust fees 6,221 5,357 18,037 15,356 Brokerage and insurance commissions 866 649 2,584 1,977 Total noninterest income in-scope of Topic 606 22,638 17,755 64,975 52,075 Out-of-scope of Topic 606 Loan servicing income $ 784 $ 638 $ 2,495 $ 1,980 Securities gains, net 1,535 1,300 4,347 4,964 Unrealized gain on equity securities, net 112 155 85 604 Net gains on sale of loans held for sale 5,281 8,894 16,454 21,411 Valuation adjustment on servicing rights 195 (120) 586 (1,676) Income on bank owned life insurance 940 868 2,706 2,533 Other noninterest income 1,239 1,726 4,557 5,779 Total noninterest income out-of-scope of Topic 606 10,086 13,461 31,230 35,595 Total noninterest income $ 32,724 $ 31,216 $ 96,205 $ 87,670

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Summary of Status of RSUs	A summary of the RSUs outstanding as of September 30, 2021, and September 30, 2020, and changes during the nine months ended September 30, 2021 and 2020, follows: 2021 2020 Shares Weighted-Average Grant Date Shares Weighted-Average Grant Date Outstanding at January 1, 348,275 $ 38.22 254,383 $ 46.76 Granted 214,943 51.49 220,688 31.95 Vested (146,864) 40.87 (119,325) 44.49 Forfeited (24,088) 42.98 (15,674) 47.13 Outstanding at September 30, 392,266 $ 44.14 340,072 $ 38.37

BASIS OF PRESENTATION (Earnings

BASIS OF PRESENTATION (Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share
Net income	$ 55,924	$ 47,958	$ 170,343	$ 98,129
Preferred dividends	(2,013)	(2,437)	(6,038)	(2,437)
Net income available to common stockholders	$ 53,911	$ 45,521	$ 164,305	$ 95,692
Weighted average common shares outstanding for basic earnings per share (in shares)	42,303	36,941	42,241	36,882
Assumed incremental common shares issued upon vesting of outstanding restricted stock units (in shares)	113	54	140	74
Weighted average common shares for diluted earnings per share (in shares)	42,416	36,995	42,381	36,956
Earnings per common share — basic (in dollars per share)	$ 1.27	$ 1.23	$ 3.89	$ 2.59
Earnings per common share — diluted (in dollars per share)	$ 1.27	$ 1.23	$ 3.88	$ 2.59
Number of antidilutive common stock equivalents excluded from diluted earnings per share computation (in shares)	3	41	1	0

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 04, 2020	Sep. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Assets acquired		$ 18,996,225	$ 17,908,339
Gross loans held to maturity		9,854,907	10,023,051
Deposits acquired		$ 16,022,243	$ 14,979,905
Share price (USD per share)	$ 41.89
Johnson Bank Branches | Arizona Bank & Trust
Business Acquisition [Line Items]
Assets acquired	$ 419,700
Gross loans held to maturity	150,700
Deposits acquired	415,500
AIM Bancshares, Inc.
Business Acquisition [Line Items]
Assets acquired	1,970,000
Gross loans held to maturity	1,090,000
Deposits acquired	$ 1,670,000
Number of shares issued In exchange per share (in shares)	$ 207
Share price (USD per share)	$ 1,887.16
Business combination, consideration transferred	$ 264,500
Consideration received, common stock	217,200
Payments to acquire businesses, gross	47,300
AIM Bancshares, Inc. | Holders Of In-The-Money Options
Business Acquisition [Line Items]
Consideration received, common stock	$ 4,900

SECURITIES (Securities availabl

SECURITIES (Securities available for sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Gains	$ 94,955	$ 127,866
Gross Unrealized Losses	(61,162)	(24,116)
Equity securities with a readily determinable fair value	20,790	19,629
Amortized Cost, Total	7,416,143	6,024,225
Estimated Fair Value, Total	7,449,936	6,127,975
Total debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	7,395,353	6,004,596
Gross Unrealized Gains	94,955	127,866
Gross Unrealized Losses	(61,162)	(24,116)
Estimated Fair Value	7,429,146	6,108,346
U.S. treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	997	1,995
Gross Unrealized Gains	16	31
Gross Unrealized Losses	0	0
Estimated Fair Value	1,013	2,026
U.S. agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	35,453	167,048
Gross Unrealized Gains	208	657
Gross Unrealized Losses	(628)	(926)
Estimated Fair Value	35,033	166,779
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,790,972	1,562,631
Gross Unrealized Gains	53,601	75,555
Gross Unrealized Losses	(21,108)	(2,959)
Estimated Fair Value	1,823,465	1,635,227
Mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	2,387,792	1,351,964
Gross Unrealized Gains	17,104	16,029
Gross Unrealized Losses	(33,632)	(12,723)
Estimated Fair Value	2,371,264	1,355,270
Mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,619,636	1,428,068
Gross Unrealized Gains	9,760	22,688
Gross Unrealized Losses	(1,493)	(1,640)
Estimated Fair Value	1,627,903	1,449,116
Commercial mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	128,609	171,451
Gross Unrealized Gains	2,021	3,440
Gross Unrealized Losses	(2,769)	(738)
Estimated Fair Value	127,861	174,153
Commercial mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	560,445	253,421
Gross Unrealized Gains	1,612	37
Gross Unrealized Losses	(390)	(691)
Estimated Fair Value	561,667	252,767
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	868,215	1,064,255
Gross Unrealized Gains	10,570	9,421
Gross Unrealized Losses	(1,139)	(4,410)
Estimated Fair Value	877,646	1,069,266
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	3,234	3,763
Gross Unrealized Gains	63	8
Gross Unrealized Losses	(3)	(29)
Estimated Fair Value	$ 3,294	$ 3,742

SECURITIES (Held to maturity se

SECURITIES (Held to maturity securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 85,354		$ 88,890
Gross Unrealized Gains	9,656		11,151
Gross Unrealized Losses	0		0
Estimated Fair Value	95,010		100,041
Allowance for Credit Losses	0		(51)
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	85,354		88,890
Gross Unrealized Gains	9,656		11,151
Gross Unrealized Losses	0		0
Estimated Fair Value	95,010		100,041
Allowance for Credit Losses	$ 0	$ (51)	$ (51)	$ (61)	$ (62)	$ 0

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Accrued interest receivable	$ 25,300,000	$ 20,800,000
Fair value of securities pledged	1,880,000,000	2,120,000,000
Securities held to maturity with unrealized losses	0	0
Amortized cost of FHLBs	$ 21,900,000	$ 19,500,000

SECURITIES (Securities availa_2

SECURITIES (Securities available for sale debt maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due in 1 year or less	$ 12,487
Due in 1 to 5 years	19,354
Due in 5 to 10 years	238,253
Due after 10 years	1,560,562
Total debt securities	1,830,656
Mortgage and asset-backed securities	5,564,697
Equity securities with a readily determinable fair value	20,790	$ 19,629
Total investment securities	7,416,143
Estimated Fair Value
Due in 1 year or less	12,527
Due in 1 to 5 years	20,278
Due in 5 to 10 years	241,971
Due after 10 years	1,588,029
Total debt securities	1,862,805
Mortgage and asset-backed securities	5,566,341
Equity securities with a readily determinable fair value	20,790
Total investment securities	$ 7,449,936

SECURITIES (Securities held to

SECURITIES (Securities held to maturity debt maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Amortized Cost
Due in 1 year or less	$ 2,547
Due in 1 to 5 years	42,225
Due in 5 to 10 years	34,046
Due after 10 years	6,536
Amortized Cost	85,354	$ 88,890
Estimated Fair Value
Due in 1 year or less	2,553
Due in 1 to 5 years	44,163
Due in 5 to 10 years	39,188
Due after 10 years	9,106
Estimated Fair Value	$ 95,010	$ 100,041

SECURITIES (Gross realized gain

SECURITIES (Gross realized gain (loss)) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 169,108	$ 306,383	$ 799,588	$ 818,022
Gross security gains	1,591	1,825	5,880	8,687
Gross security losses	$ 56	$ 726	$ 1,533	$ 3,924

SECURITIES (Debt securities ava

SECURITIES (Debt securities available for sale) (Details) $ in Thousands	Sep. 30, 2021USD ($)security	Dec. 31, 2020USD ($)security
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 2,926,498	$ 1,672,530
Unrealized Losses, Less than 12 months	$ (46,639)	$ (18,373)
Count, Less than 12 months | security	228	127
Fair Value, 12 months or longer	$ 469,345	$ 508,436
Unrealized Losses, 12 months or longer	$ (14,523)	$ (5,743)
Count, 12 months or longer | security	43	103
Fair Value, Total	$ 3,395,843	$ 2,180,966
Unrealized Losses, Total	$ (61,162)	$ (24,116)
Count, Total | security	271	230
U.S. agencies
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 18,861	$ 2,981
Unrealized Losses, Less than 12 months	$ (628)	$ (8)
Count, Less than 12 months | security	1	5
Fair Value, 12 months or longer	$ 0	$ 99,922
Unrealized Losses, 12 months or longer	$ 0	$ (918)
Count, 12 months or longer | security	0	72
Fair Value, Total	$ 18,861	$ 102,903
Unrealized Losses, Total	$ (628)	$ (926)
Count, Total | security	1	77
Obligations of states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 740,885	$ 346,598
Unrealized Losses, Less than 12 months	$ (18,939)	$ (2,959)
Count, Less than 12 months | security	131	49
Fair Value, 12 months or longer	$ 47,453	$ 0
Unrealized Losses, 12 months or longer	$ (2,169)	$ 0
Count, 12 months or longer | security	13	0
Fair Value, Total	$ 788,338	$ 346,598
Unrealized Losses, Total	$ (21,108)	$ (2,959)
Count, Total | security	144	49
Mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 1,413,527	$ 653,793
Unrealized Losses, Less than 12 months	$ (21,898)	$ (12,342)
Count, Less than 12 months | security	58	35
Fair Value, 12 months or longer	$ 336,528	$ 31,012
Unrealized Losses, 12 months or longer	$ (11,734)	$ (381)
Count, 12 months or longer | security	15	3
Fair Value, Total	$ 1,750,055	$ 684,805
Unrealized Losses, Total	$ (33,632)	$ (12,723)
Count, Total | security	73	38
Mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 468,119	$ 378,843
Unrealized Losses, Less than 12 months	$ (1,241)	$ (1,639)
Count, Less than 12 months | security	12	17
Fair Value, 12 months or longer	$ 48,728	$ 1,622
Unrealized Losses, 12 months or longer	$ (252)	$ (1)
Count, 12 months or longer | security	5	1
Fair Value, Total	$ 516,847	$ 380,465
Unrealized Losses, Total	$ (1,493)	$ (1,640)
Count, Total | security	17	18
Commercial mortgage-backed securities - agency
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 80,595	$ 46,541
Unrealized Losses, Less than 12 months	$ (2,769)	$ (738)
Count, Less than 12 months | security	14	6
Fair Value, 12 months or longer	$ 0	$ 0
Unrealized Losses, 12 months or longer	$ 0	$ 0
Count, 12 months or longer | security	0	0
Fair Value, Total	$ 80,595	$ 46,541
Unrealized Losses, Total	$ (2,769)	$ (738)
Count, Total | security	14	6
Commercial mortgage-backed securities - non-agency
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 76,559	$ 100,042
Unrealized Losses, Less than 12 months	$ (218)	$ (15)
Count, Less than 12 months | security	1	2
Fair Value, 12 months or longer	$ 14,944	$ 35,428
Unrealized Losses, 12 months or longer	$ (172)	$ (676)
Count, 12 months or longer | security	2	3
Fair Value, Total	$ 91,503	$ 135,470
Unrealized Losses, Total	$ (390)	$ (691)
Count, Total | security	3	5
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 127,455	$ 141,824
Unrealized Losses, Less than 12 months	$ (943)	$ (643)
Count, Less than 12 months | security	10	9
Fair Value, 12 months or longer	$ 21,692	$ 340,452
Unrealized Losses, 12 months or longer	$ (196)	$ (3,767)
Count, 12 months or longer | security	8	24
Fair Value, Total	$ 149,147	$ 482,276
Unrealized Losses, Total	$ (1,139)	$ (4,410)
Count, Total | security	18	33
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less than 12 months	$ 497	$ 1,908
Unrealized Losses, Less than 12 months	$ (3)	$ (29)
Count, Less than 12 months | security	1	4
Fair Value, 12 months or longer	$ 0	$ 0
Unrealized Losses, 12 months or longer	$ 0	$ 0
Count, 12 months or longer | security	0	0
Fair Value, Total	$ 497	$ 1,908
Unrealized Losses, Total	$ (3)	$ (29)
Count, Total | security	1	4

SECURITIES (Schedule of allowan

SECURITIES (Schedule of allowance for credit loss for securities held to maturity) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance			$ 51
Ending balance	$ 0		0
Obligations of states and political subdivisions
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance	51	$ 62	51	$ 0
Provision (benefit) for credit losses	(51)	(1)	(51)	(97)
Ending balance	$ 0	$ 61	0	61
Obligations of states and political subdivisions | Impact of ASU 2016-13 adoption
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance			0	158
Obligations of states and political subdivisions | Adjusted balance at January 1, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Roll Forward]
Beginning balance			$ 51	$ 158

SECURITIES (Schedule of financi

SECURITIES (Schedule of financing receivable credit quality indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 85,354	$ 88,890
Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	85,354	88,890
AAA | Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	3,236	0
AA, AA+, AA- | Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	61,793	64,385
A+, A, A- | Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	14,933	18,353
BBB | Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	4,914	4,208
Not Rated | Obligations of states and political subdivisions
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 478	$ 1,944

LOANS (Loans receivable) (Detai

LOANS (Loans receivable) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Loans and Leases [Line Items]
Held to maturity	$ 9,854,907		$ 10,023,051
Allowance for credit losses	(117,533)	$ (120,726)	(131,606)	$ (103,377)	$ (119,937)	$ (70,395)
Loans receivable, net	9,737,374		9,891,445
Accrued interest receivable	37,400		42,400
Commercial and industrial | Commercial and industrial
Loans and Leases [Line Items]
Held to maturity	2,538,369		2,534,799
Allowance for credit losses	(27,908)	(31,332)	(38,818)	(34,581)	(32,518)	(34,207)
Commercial and industrial | Paycheck Protection Program ("PPP")
Loans and Leases [Line Items]
Held to maturity	409,247		957,785
Allowance for credit losses	0	0	0	0	0	0
Commercial and industrial | Owner occupied commercial real estate
Loans and Leases [Line Items]
Held to maturity	2,135,227		1,776,406
Allowance for credit losses	(19,128)	(19,990)	(20,001)	(11,229)	(23,402)	(7,921)
Commercial and industrial | Non-owner occupied commercial real estate
Loans and Leases [Line Items]
Held to maturity	2,020,487		1,921,481
Allowance for credit losses	(22,115)	(22,828)	(20,873)	(12,127)	(10,161)	(7,584)
Commercial and industrial | Real estate construction
Loans and Leases [Line Items]
Held to maturity	814,001		863,220
Allowance for credit losses	(23,698)	(19,580)	(20,080)	(20,787)	(28,667)	(8,677)
Agricultural and agricultural real estate
Loans and Leases [Line Items]
Held to maturity	684,670		714,526
Allowance for credit losses	(6,326)	(7,160)	(7,129)	(5,342)	(5,701)	(5,680)
Residential real estate
Loans and Leases [Line Items]
Held to maturity	840,356		840,442
Allowance for credit losses	(9,238)	(9,741)	(11,935)	(9,671)	(9,304)	(1,504)
Consumer
Loans and Leases [Line Items]
Held to maturity	412,550		414,392
Allowance for credit losses	$ (9,120)	$ (10,095)	$ (12,770)	$ (9,640)	$ (10,184)	$ (4,822)

LOANS (Financing receivables, n

LOANS (Financing receivables, non accrual status narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Nonaccrual [Line Items]
Total exposure on lending relationships (or more)	$ 0.5
Troubled debt restructured loans	13.2	$ 6.2
Nonperforming
Financing Receivable, Nonaccrual [Line Items]
Troubled debt restructured loans	11.4	3.8
Performing
Financing Receivable, Nonaccrual [Line Items]
Troubled debt restructured loans	$ 1.8	$ 2.4

LOANS (Allowance for credit los

LOANS (Allowance for credit losses on financing receivables) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	$ 10,729		$ 9,426
Collectively Evaluated for Credit Losses	106,804		122,180
Total	117,533	$ 120,726	131,606	$ 103,377	$ 119,937	$ 70,395
Loans Individually Evaluated for Credit Losses	58,921		57,230
Loans Collectively Evaluated for Credit Losses	9,795,986		9,965,821
Total	9,854,907		10,023,051
Commercial and industrial | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	4,710		4,077
Collectively Evaluated for Credit Losses	23,198		34,741
Total	27,908	31,332	38,818	34,581	32,518	34,207
Loans Individually Evaluated for Credit Losses	15,524		16,578
Loans Collectively Evaluated for Credit Losses	2,522,845		2,518,221
Total	2,538,369		2,534,799
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	0		0
Total	0	0	0	0	0	0
Loans Individually Evaluated for Credit Losses	0		0
Loans Collectively Evaluated for Credit Losses	409,247		957,785
Total	409,247		957,785
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	110		111
Collectively Evaluated for Credit Losses	19,018		19,890
Total	19,128	19,990	20,001	11,229	23,402	7,921
Loans Individually Evaluated for Credit Losses	10,166		11,174
Loans Collectively Evaluated for Credit Losses	2,125,061		1,765,232
Total	2,135,227		1,776,406
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	2,847		3,250
Collectively Evaluated for Credit Losses	19,268		17,623
Total	22,115	22,828	20,873	12,127	10,161	7,584
Loans Individually Evaluated for Credit Losses	19,314		13,490
Loans Collectively Evaluated for Credit Losses	2,001,173		1,907,991
Total	2,020,487		1,921,481
Commercial and industrial | Real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	23,698		20,080
Total	23,698	19,580	20,080	20,787	28,667	8,677
Loans Individually Evaluated for Credit Losses	0		0
Loans Collectively Evaluated for Credit Losses	814,001		863,220
Total	814,001		863,220
Agricultural and agricultural real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	3,062		1,988
Collectively Evaluated for Credit Losses	3,264		5,141
Total	6,326	7,160	7,129	5,342	5,701	5,680
Loans Individually Evaluated for Credit Losses	13,917		15,453
Loans Collectively Evaluated for Credit Losses	670,753		699,073
Total	684,670		714,526
Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	9,238		11,935
Total	9,238	9,741	11,935	9,671	9,304	1,504
Loans Individually Evaluated for Credit Losses	0		535
Loans Collectively Evaluated for Credit Losses	840,356		839,907
Total	840,356		840,442
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated for Credit Losses	0		0
Collectively Evaluated for Credit Losses	9,120		12,770
Total	9,120	$ 10,095	12,770	$ 9,640	$ 10,184	$ 4,822
Loans Individually Evaluated for Credit Losses	0		0
Loans Collectively Evaluated for Credit Losses	412,550		414,392
Total	$ 412,550		$ 414,392

LOANS (Troubled debt restructur

LOANS (Troubled debt restructuring) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	2	2	4
Pre- Modification Recorded Investment	$ 0	$ 9,454	$ 7,850	$ 9,546
Post- Modification Recorded Investment	$ 0	$ 9,454	$ 7,850	$ 9,552
Commercial and industrial | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	1	0	1
Pre- Modification Recorded Investment	$ 0	$ 20	$ 0	$ 20
Post- Modification Recorded Investment	$ 0	$ 20	$ 0	$ 20
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	1	2	1
Pre- Modification Recorded Investment	$ 0	$ 9,434	$ 7,850	$ 9,434
Post- Modification Recorded Investment	$ 0	$ 9,434	$ 7,850	$ 9,434
Commercial and industrial | Real estate construction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Agricultural and agricultural real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	2
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 92
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 98
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Pre- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0
Post- Modification Recorded Investment	$ 0	$ 0	$ 0	$ 0

Loans (Troubled debt restruct_2

Loans (Troubled debt restructuring, payment defaults) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	1
Recorded Investment | $	$ 0	$ 0	$ 0	$ 236
Commercial and industrial | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Commercial and industrial | Real Estate Construction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Agricultural and agricultural real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0
Residential real estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	1
Recorded Investment | $	$ 0	$ 0	$ 0	$ 236
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	0	0	0	0
Recorded Investment | $	$ 0	$ 0	$ 0	$ 0

LOANS (Troubled debt narrative)

LOANS (Troubled debt narrative) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)loan	Sep. 30, 2020USD ($)	Dec. 31, 2020loan
Financing Receivable, Credit Quality Indicator [Line Items]
Troubled debt restructured loans modified during the twelve-month period prior to default | $	$ 0	$ 0	$ 0	$ 236
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Number of loan relationships | loan	0		0		0

LOANS (Loans by credit quality

LOANS (Loans by credit quality indicator) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	$ 2,682,523	$ 3,119,680
Year Two	1,807,056	1,842,640
Year Three	1,407,474	1,287,023
Year Four	870,616	842,221
Year Five	645,781	485,454
Year Six and Prior	1,250,873	1,254,784
Revolving	1,190,584	1,191,249
Total	9,854,907	10,023,051
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	2,555,629	2,847,203
Year Two	1,679,770	1,649,219
Year Three	1,249,457	1,131,756
Year Four	715,272	727,712
Year Five	570,128	408,380
Year Six and Prior	1,074,513	1,091,908
Revolving	1,108,787	1,084,202
Total	8,953,556	8,940,380
Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	57,811	129,037
Year Two	75,614	141,385
Year Three	98,095	80,970
Year Four	117,743	58,813
Year Five	30,611	44,512
Year Six and Prior	70,952	76,144
Revolving	40,349	74,056
Total	491,175	604,917
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	69,083	143,440
Year Two	51,672	52,036
Year Three	59,922	74,297
Year Four	37,601	55,696
Year Five	45,042	32,562
Year Six and Prior	105,408	86,732
Revolving	41,448	32,991
Total	410,176	477,754
Commercial and industrial | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	488,043	622,451
Year Two	425,017	381,759
Year Three	268,350	197,442
Year Four	120,928	245,675
Year Five	196,484	118,180
Year Six and Prior	376,816	359,845
Revolving	662,731	609,447
Total	2,538,369	2,534,799
Commercial and industrial | Commercial and industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	460,258	557,853
Year Two	401,606	340,809
Year Three	239,419	168,873
Year Four	100,840	215,696
Year Five	179,241	101,010
Year Six and Prior	343,238	337,834
Revolving	602,155	541,627
Total	2,326,757	2,263,702
Commercial and industrial | Commercial and industrial | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	13,274	41,574
Year Two	14,096	24,676
Year Three	13,982	19,672
Year Four	11,230	14,262
Year Five	6,363	8,072
Year Six and Prior	16,657	2,474
Revolving	30,157	49,432
Total	105,759	160,162
Commercial and industrial | Commercial and industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	14,511	23,024
Year Two	9,315	16,274
Year Three	14,949	8,897
Year Four	8,858	15,717
Year Five	10,880	9,098
Year Six and Prior	16,921	19,537
Revolving	30,419	18,388
Total	105,853	110,935
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	336,308	957,785
Year Two	72,939	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	409,247	957,785
Commercial and industrial | Paycheck Protection Program ("PPP") | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	297,218	880,709
Year Two	59,481	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	356,699	880,709
Commercial and industrial | Paycheck Protection Program ("PPP") | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	19,656	22,533
Year Two	11,210	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	30,866	22,533
Commercial and industrial | Paycheck Protection Program ("PPP") | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	19,434	54,543
Year Two	2,248	0
Year Three	0	0
Year Four	0	0
Year Five	0	0
Year Six and Prior	0	0
Revolving	0	0
Total	21,682	54,543
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	686,705	431,921
Year Two	412,865	392,687
Year Three	364,187	334,894
Year Four	229,112	202,428
Year Five	158,448	124,531
Year Six and Prior	250,861	250,770
Revolving	33,049	39,175
Total	2,135,227	1,776,406
Commercial and industrial | Owner occupied commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	679,698	400,662
Year Two	378,366	369,401
Year Three	337,572	300,242
Year Four	207,982	167,470
Year Five	128,973	107,234
Year Six and Prior	220,013	213,780
Revolving	29,446	33,759
Total	1,982,050	1,592,548
Commercial and industrial | Owner occupied commercial real estate | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	2,517	15,345
Year Two	16,981	13,764
Year Three	13,277	22,488
Year Four	18,264	20,811
Year Five	15,618	8,717
Year Six and Prior	9,216	15,282
Revolving	1,853	4,311
Total	77,726	100,718
Commercial and industrial | Owner occupied commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	4,490	15,914
Year Two	17,518	9,522
Year Three	13,338	12,164
Year Four	2,866	14,147
Year Five	13,857	8,580
Year Six and Prior	21,632	21,708
Revolving	1,750	1,105
Total	75,451	83,140
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	425,727	388,447
Year Two	349,453	481,561
Year Three	423,480	353,464
Year Four	312,544	229,871
Year Five	188,566	138,171
Year Six and Prior	282,891	299,885
Revolving	37,826	30,082
Total	2,020,487	1,921,481
Commercial and industrial | Non-owner occupied commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	394,782	334,722
Year Two	316,992	411,301
Year Three	353,092	305,456
Year Four	274,618	194,101
Year Five	166,123	108,070
Year Six and Prior	199,072	233,153
Revolving	37,518	24,466
Total	1,742,197	1,611,269
Commercial and industrial | Non-owner occupied commercial real estate | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	12,832	22,826
Year Two	17,170	55,225
Year Three	48,377	24,718
Year Four	35,098	18,724
Year Five	7,595	20,954
Year Six and Prior	35,783	45,672
Revolving	0	5,114
Total	156,855	193,233
Commercial and industrial | Non-owner occupied commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	18,113	30,899
Year Two	15,291	15,035
Year Three	22,011	23,290
Year Four	2,828	17,046
Year Five	14,848	9,147
Year Six and Prior	48,036	21,060
Revolving	308	502
Total	121,435	116,979
Commercial and industrial | Real estate construction
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	242,239	313,926
Year Two	282,949	339,097
Year Three	192,647	161,610
Year Four	64,487	12,957
Year Five	8,501	7,048
Year Six and Prior	9,797	5,856
Revolving	13,381	22,726
Total	814,001	863,220
Commercial and industrial | Real estate construction | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	240,048	311,625
Year Two	282,023	309,678
Year Three	177,594	157,171
Year Four	15,228	12,625
Year Five	8,501	6,954
Year Six and Prior	9,628	5,110
Revolving	13,269	21,431
Total	746,291	824,594
Commercial and industrial | Real estate construction | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	2,191	2,105
Year Two	876	26,659
Year Three	15,006	2,403
Year Four	47,267	332
Year Five	0	55
Year Six and Prior	0	388
Revolving	112	1,295
Total	65,452	33,237
Commercial and industrial | Real estate construction | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	0	196
Year Two	50	2,760
Year Three	47	2,036
Year Four	1,992	0
Year Five	0	39
Year Six and Prior	169	358
Revolving	0	0
Total	2,258	5,389
Agricultural and agricultural real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	186,916	209,481
Year Two	131,717	114,190
Year Three	81,406	94,722
Year Four	59,019	48,458
Year Five	28,726	25,058
Year Six and Prior	53,016	50,805
Revolving	143,870	171,812
Total	684,670	714,526
Agricultural and agricultural real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	174,014	171,578
Year Two	114,928	90,944
Year Three	66,869	62,349
Year Four	37,763	39,252
Year Five	24,751	17,626
Year Six and Prior	39,479	37,696
Revolving	128,684	148,456
Total	586,488	567,901
Agricultural and agricultural real estate | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	5,343	20,500
Year Two	10,435	16,202
Year Three	5,967	8,854
Year Four	3,013	2,448
Year Five	38	3,515
Year Six and Prior	3,711	3,157
Revolving	6,840	12,282
Total	35,347	66,958
Agricultural and agricultural real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	7,559	17,403
Year Two	6,354	7,044
Year Three	8,570	23,519
Year Four	18,243	6,758
Year Five	3,937	3,917
Year Six and Prior	9,826	9,952
Revolving	8,346	11,074
Total	62,835	79,667
Residential real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	257,102	157,983
Year Two	108,716	104,389
Year Three	59,880	123,549
Year Four	72,609	86,958
Year Five	52,809	67,478
Year Six and Prior	256,766	265,518
Revolving	32,474	34,567
Total	840,356	840,442
Residential real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	251,931	153,017
Year Two	103,529	99,440
Year Three	58,179	118,854
Year Four	68,551	83,534
Year Five	50,817	63,477
Year Six and Prior	244,641	244,852
Revolving	32,474	33,467
Total	810,122	796,641
Residential real estate | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	1,086	3,986
Year Two	4,650	4,507
Year Three	1,205	2,188
Year Four	1,503	1,896
Year Five	807	3,117
Year Six and Prior	5,043	8,525
Revolving	0	0
Total	14,294	24,219
Residential real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	4,085	980
Year Two	537	442
Year Three	496	2,507
Year Four	2,555	1,528
Year Five	1,185	884
Year Six and Prior	7,082	12,141
Revolving	0	1,100
Total	15,940	19,582
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	59,483	37,686
Year Two	23,400	28,957
Year Three	17,524	21,342
Year Four	11,917	15,874
Year Five	12,247	4,988
Year Six and Prior	20,726	22,105
Revolving	267,253	283,440
Total	412,550	414,392
Consumer | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	57,680	37,037
Year Two	22,845	27,646
Year Three	16,732	18,811
Year Four	10,290	15,034
Year Five	11,722	4,009
Year Six and Prior	18,442	19,483
Revolving	265,241	280,996
Total	402,952	403,016
Consumer | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	912	168
Year Two	196	352
Year Three	281	647
Year Four	1,368	340
Year Five	190	82
Year Six and Prior	542	646
Revolving	1,387	1,622
Total	4,876	3,857
Consumer | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Year One	891	481
Year Two	359	959
Year Three	511	1,884
Year Four	259	500
Year Five	335	897
Year Six and Prior	1,742	1,976
Revolving	625	822
Total	$ 4,722	$ 7,519

LOANS (Loans by credit qualit_2

LOANS (Loans by credit quality indicator narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Held to maturity	$ 9,854,907,000		$ 9,854,907,000			$ 10,023,051,000
Allowance for credit loss	117,533,000	$ 103,377,000	117,533,000	$ 103,377,000	$ 120,726,000	$ 131,606,000	$ 119,937,000	$ 70,395,000
Loans secured by residential real estate property in process of foreclosure	$ 712,000		$ 712,000
Loans delinquent 30 to 89 days, percentage	0.12%		0.12%			0.23%
Interest income on nonaccrual loans	$ 0	$ 0	$ 0	$ 0
Nonaccrual loans with no related allowance	28,600,000		28,600,000			$ 32,500,000
Nonpass | Paycheck Protection Program ("PPP")
Financing Receivable, Credit Quality Indicator [Line Items]
Held to maturity	52,500,000		52,500,000			$ 77,100,000
Allowance for credit loss	$ 0		$ 0

LOANS (Past due financing recei

LOANS (Past due financing receivables) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 12,574	$ 23,601
Current	9,759,958	9,912,064
Nonaccrual	82,375	87,386
Total	9,854,907	10,023,051
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	9,051	17,400
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,662	5,481
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	861	720
Commercial and industrial | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	5,180	8,867
Current	2,513,785	2,504,170
Nonaccrual	19,404	21,762
Total	2,538,369	2,534,799
Commercial and industrial | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,800	5,825
Commercial and industrial | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	653	2,322
Commercial and industrial | Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	727	720
Commercial and industrial | Paycheck Protection Program ("PPP")
Financing Receivable, Past Due [Line Items]
Total Past Due	0	1
Current	409,247	957,784
Nonaccrual	0	0
Total	409,247	957,785
Commercial and industrial | Paycheck Protection Program ("PPP") | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	1
Commercial and industrial | Paycheck Protection Program ("PPP") | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Commercial and industrial | Paycheck Protection Program ("PPP") | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Commercial and industrial | Owner occupied commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	2,213	2,982
Current	2,120,755	1,759,649
Nonaccrual	12,259	13,775
Total	2,135,227	1,776,406
Commercial and industrial | Owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,255	2,815
Commercial and industrial | Owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	952	167
Commercial and industrial | Owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	6	0
Commercial and industrial | Non-owner occupied commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	67	4,817
Current	1,999,904	1,902,003
Nonaccrual	20,516	14,661
Total	2,020,487	1,921,481
Commercial and industrial | Non-owner occupied commercial real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	41	2,143
Commercial and industrial | Non-owner occupied commercial real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	26	2,674
Commercial and industrial | Non-owner occupied commercial real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Commercial and industrial | Real estate construction
Financing Receivable, Past Due [Line Items]
Total Past Due	203	2,542
Current	813,343	859,784
Nonaccrual	455	894
Total	814,001	863,220
Commercial and industrial | Real estate construction | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	50	2,446
Commercial and industrial | Real estate construction | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	101	96
Commercial and industrial | Real estate construction | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	52	0
Agricultural and agricultural real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	625	1,688
Current	668,065	694,150
Nonaccrual	15,980	18,688
Total	684,670	714,526
Agricultural and agricultural real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	625	1,688
Agricultural and agricultural real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Agricultural and agricultural real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Residential real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	3,147	1,758
Current	825,013	825,047
Nonaccrual	12,196	13,637
Total	840,356	840,442
Residential real estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,168	1,675
Residential real estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	903	83
Residential real estate | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	76	0
Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	1,139	946
Current	409,846	409,477
Nonaccrual	1,565	3,969
Total	412,550	414,392
Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,112	807
Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	27	139
Consumer | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS (Carrying amount of loans

LOANS (Carrying amount of loans acquired narrative) (Details) $ in Millions	Dec. 04, 2020USD ($)
Johnson Bank Branches
Business Acquisition [Line Items]
Estimated fair value of loans acquired	$ 150.7
AIM Bancshares, Inc.
Business Acquisition [Line Items]
Estimated fair value of loans acquired	$ 1,090

ALLOWANCE FOR CREDIT LOSSES (De

ALLOWANCE FOR CREDIT LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 120,726	$ 119,937	$ 131,606	$ 70,395
Charge-offs	(1,167)	(21,753)	(6,790)	(31,618)
Recoveries	2,422	452	3,615	2,916
Provision (benefit)	(4,448)	4,741	(10,898)	49,613
Ending Balance	117,533	103,377	117,533	103,377
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance	14,002	17,392	15,280	248
Provision (benefit)	(35)	(3,062)	(1,313)	478
Ending balance	13,967	14,330	13,967	14,330
Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				12,071
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			0	13,604
Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				82,466
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Beginning balance			15,280	13,852
Agricultural and Agricultural Real Estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	7,160	5,701	7,129	5,680
Charge-offs	(195)	(936)	(870)	(1,190)
Recoveries	466	1	487	827
Provision (benefit)	(1,105)	576	(420)	412
Ending Balance	6,326	5,342	6,326	5,342
Agricultural and Agricultural Real Estate | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				(387)
Agricultural and Agricultural Real Estate | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				5,293
Residential Real Estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	9,741	9,304	11,935	1,504
Charge-offs	(22)	(54)	(113)	(368)
Recoveries	2	2	7	97
Provision (benefit)	(483)	419	(2,591)	3,621
Ending Balance	9,238	9,671	9,238	9,671
Residential Real Estate | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				4,817
Residential Real Estate | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				6,321
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	10,095	10,184	12,770	4,822
Charge-offs	(725)	(522)	(2,032)	(1,715)
Recoveries	333	153	826	671
Provision (benefit)	(583)	(175)	(2,444)	1,553
Ending Balance	9,120	9,640	9,120	9,640
Consumer | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				4,309
Consumer | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				9,131
Commercial and Industrial | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	31,332	32,518	38,818	34,207
Charge-offs	(106)	(6,888)	(1,896)	(14,655)
Recoveries	1,553	283	2,111	893
Provision (benefit)	(4,871)	8,668	(11,125)	14,408
Ending Balance	27,908	34,581	27,908	34,581
Commercial and Industrial | Commercial and industrial | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				(272)
Commercial and Industrial | Commercial and industrial | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				33,935
Paycheck Protection Program ("PPP") | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	0	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (benefit)	0	0	0	0
Ending Balance	0	0	0	0
Paycheck Protection Program ("PPP") | Commercial and industrial | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				0
Paycheck Protection Program ("PPP") | Commercial and industrial | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				0
Owner occupied commercial real estate | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	19,990	23,402	20,001	7,921
Charge-offs	(119)	(13,328)	(232)	(13,541)
Recoveries	46	1	143	193
Provision (benefit)	(789)	1,154	(784)	16,770
Ending Balance	19,128	11,229	19,128	11,229
Owner occupied commercial real estate | Commercial and industrial | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				(114)
Owner occupied commercial real estate | Commercial and industrial | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				7,807
Non-owner occupied commercial real estate | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	22,828	10,161	20,873	7,584
Charge-offs	0	(25)	(1,637)	(44)
Recoveries	20	10	33	18
Provision (benefit)	(733)	1,981	2,846	7,186
Ending Balance	22,115	12,127	22,115	12,127
Non-owner occupied commercial real estate | Commercial and industrial | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				(2,617)
Non-owner occupied commercial real estate | Commercial and industrial | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				4,967
Real Estate Construction | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	19,580	28,667	20,080	8,677
Charge-offs	0	0	(10)	(105)
Recoveries	2	2	8	217
Provision (benefit)	4,116	(7,882)	3,620	5,663
Ending Balance	$ 23,698	$ 20,787	$ 23,698	20,787
Real Estate Construction | Commercial and industrial | Impact of ASU 2016-13 adoption
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				6,335
Real Estate Construction | Commercial and industrial | Adjusted balance at January 1, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance				$ 15,012

GOODWILL, CORE DEPOSIT PREMIU_3

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Goodwill narrative) (Details) - USD ($)	Dec. 04, 2020	Jun. 30, 2020	Sep. 30, 2021	Dec. 31, 2020
Goodwill [Line Items]
Goodwill			$ 576,005,000	$ 576,005,000
Goodwill impairment		$ 0
AIM Bancshares, Inc.
Goodwill [Line Items]
Goodwill	$ 91,400,000
AIM Bancshares, Inc. | Core Deposits
Goodwill [Line Items]
Intangibles recognized	$ 3,100,000
Intangibles, amortization period	10 years
Johnson Bank Branches
Goodwill [Line Items]
Goodwill	$ 38,400,000
Johnson Bank Branches | Core Deposits
Goodwill [Line Items]
Intangibles recognized	$ 1,300,000
Intangibles, amortization period	10 years

GOODWILL, CORE DEPOSIT PREMIU_4

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Carrying amount of intangible assets (incl accumulated amortization) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 121,739	$ 120,684
Accumulated Amortization	80,231	72,249
Net Carrying Amount	41,508	48,435
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	101,185	101,185
Accumulated Amortization	66,169	58,970
Net Carrying Amount	35,016	42,215
Customer relationship intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,177	1,177
Accumulated Amortization	1,036	1,009
Net Carrying Amount	141	168
Mortgage servicing rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	12,323	11,268
Accumulated Amortization	6,522	6,079
Net Carrying Amount	5,801	5,189
Commercial servicing rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,054	7,054
Accumulated Amortization	6,504	6,191
Net Carrying Amount	$ 550	$ 863

GOODWILL, CORE DEPOSIT PREMIU_5

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Estimated future amortization expense for amortizable intangible assets) (Details) $ in Thousands	Sep. 30, 2021USD ($)
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2021	$ 2,524
Year ending December 31,
2022	9,291
2023	8,080
2024	6,697
2025	5,614
2026	4,122
Thereafter	5,180
Total	41,508
Core Deposit Intangibles
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2021	2,160
Year ending December 31,
2022	7,702
2023	6,739
2024	5,591
2025	4,700
2026	3,533
Thereafter	4,591
Total	35,016
Customer Relationship Intangibles
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2021	9
Year ending December 31,
2022	34
2023	33
2024	33
2025	32
2026	0
Thereafter	0
Total	141
Mortgage Servicing Rights
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2021	304
Year ending December 31,
2022	1,374
2023	1,178
2024	982
2025	785
2026	589
Thereafter	589
Total	5,801
Commercial Servicing Rights
Future amortization expense for amortizable intangible assets [Line Items]
Three months ending December 31, 2021	51
Year ending December 31,
2022	181
2023	130
2024	91
2025	97
2026	0
Thereafter	0
Total	$ 550

GOODWILL, CORE DEPOSIT PREMIU_6

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Mortgage and commercial loans servicing narrative) (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Valuation servicing rights in tranches [Line Items]
Mortgage loans serviced for others	$ 711,600,000		$ 711,600,000		$ 743,300,000
Custodial escrow balances maintained	16,200,000		16,200,000		5,700,000
Loans guaranteed and sold with servicing retained	6,351,000		6,351,000		6,052,000
Valuation allowance			1,700,000
Mortgage servicing rights
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights	5,800,000		$ 5,800,000		$ 5,200,000
Average constant prepayment rate (as a percent)			14.80%		16.20%
Servicing assets, discount rate (as a percent)			9.02%		9.02%
Fees collected for servicing of mortgage loans	$ 446,000	$ 443,000	$ 1,400,000	$ 1,300,000
Mortgage servicing rights | Measurement Input, Cap Rate | Minimum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)	0.0076	0.0076	0.0076	0.0076
Mortgage servicing rights | Measurement Input, Cap Rate | Maximum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)	0.0120	0.0116	0.0120	0.0116
Commercial servicing rights
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights	$ 958,000	$ 1,497,000	$ 958,000	$ 1,497,000	$ 1,300,000
Fees collected for servicing of mortgage loans	102,000	$ 70,000	396,000	$ 242,000
Loans guaranteed and sold with servicing retained	52,800,000		$ 52,800,000		$ 66,200,000
Commercial servicing rights | Minimum
Valuation servicing rights in tranches [Line Items]
Average constant prepayment rate (as a percent)			13.45%		14.95%
Servicing assets, discount rate (as a percent)			8.02%		7.70%
Commercial servicing rights | Maximum
Valuation servicing rights in tranches [Line Items]
Average constant prepayment rate (as a percent)			16.85%		19.25%
Servicing assets, discount rate (as a percent)			9.42%		12.88%
Commercial servicing rights | Measurement Input, Cap Rate | Minimum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)					0.0310
Commercial servicing rights | Measurement Input, Cap Rate | Maximum
Valuation servicing rights in tranches [Line Items]
Average capitalization rate (percent)					0.0445
Mortgage Servicing Rights 15-year Tranche
Valuation servicing rights in tranches [Line Items]
Valuation allowance			$ 435,000		$ 422,000
Amortization period (in years)			15 years
Mortgage Servicing Rights 30-year Tranche
Valuation servicing rights in tranches [Line Items]
Valuation allowance					1,400,000
Amortization period (in years)			30 years
Less Than 20 Years
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights	211,000		$ 211,000		203,000
Period of tranche (in years)			20 years
Valuation allowance			$ 0		$ 0
Amortization period (in years)			20 years		20 years
More Than 20 Years
Valuation servicing rights in tranches [Line Items]
Fair value of mortgage servicing rights	$ 747,000		$ 747,000		$ 1,085,000
Period of tranche (in years)			20 years
Valuation allowance			$ 0		$ 0
Amortization period (in years)			20 years		20 years

GOODWILL, CORE DEPOSIT PREMIU_7

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Changes in capitalized mortgage and commercial servicing rights) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	$ 5,189	$ 5,621
Originations	1,055	2,571
Amortization	(1,029)	(1,693)
Valuation adjustment	586	(1,676)
Balance at end of period	5,801	$ 4,823
Fair value of mortgage servicing rights	$ 5,800		$ 5,200
Servicing rights, net to servicing portfolio (as a percent)	0.82%	0.68%
Commercial servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Balance at beginning of period	$ 863	$ 1,115
Originations	0	62
Amortization	(313)	(248)
Balance at end of period	550	929
Fair value of mortgage servicing rights	$ 958	$ 1,497	$ 1,300
Servicing rights, net to servicing portfolio (as a percent)	1.04%	1.31%

GOODWILL, CORE DEPOSIT PREMIU_8

GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Book value, fair value of commercial serving rights and impairment) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Valuation Allowance	$ 1,700,000
15 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	1,622,000	$ 1,522,000
Fair Value	1,187,000	1,100,000
Valuation Allowance	435,000	422,000
30 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	6,340,000	5,445,000
Fair Value	4,614,000	4,089,000
Valuation Allowance	1,726,000	1,356,000
Less Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	51,000	87,000
Fair Value	211,000	203,000
Valuation Allowance	0	0
More Than 20 Years
Finite-Lived Intangible Assets [Line Items]
Book Value	499,000	776,000
Fair Value	747,000	1,085,000
Valuation Allowance	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Cash collateral on derivative financial instruments narrative) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Cash pledged as collateral	$ 2,700,000	$ 3,800,000
Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges narrative) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)	Mar. 31, 2021swap
Derivative [Line Items]
Change in net unrealized losses and reclassification from AOCI to interest expense on cash flow hedges	$ 1,400
Estimated amount to be reclassified from accumulated other comprehensive income to interest expense	733
Unaffiliated Bank
Derivative [Line Items]
Derivative, number of swaps | swap		2
Interest Rate Swaps | Cash Flow Hedges
Derivative [Line Items]
Derivative, notional amount	40,000
Interest Rate Swaps | Cash Flow Hedges | Heartland Financial Statutory Trust VI and VII
Derivative [Line Items]
Derivative, notional amount	$ 40,000

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges balance sheet category and fair values) (Details) - Other liabilities $ in Thousands	Dec. 31, 2020USD ($)
Interest Rate Swap due March 17, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 25,000
Fair Value	$ (127)
Receive Rate (as a percent)	0.229%
Weighted Average Pay Rate (as a percent)	2.255%
Interest Rate Swap due May 10, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 21,667
Fair Value	$ (91)
Receive Rate (as a percent)	2.649%
Weighted Average Pay Rate (as a percent)	3.674%
Interest Rate Swap Due July 24, 2028
Derivatives, Fair Value [Line Items]
Notional Amount	$ 22,750
Fair Value	$ (2,220)
Receive Rate (as a percent)	2.643%
Weighted Average Pay Rate (as a percent)	5.425%
Interest Rate Swap due June 15, 2024
Derivatives, Fair Value [Line Items]
Notional Amount	$ 20,000
Fair Value	$ (1,482)
Receive Rate (as a percent)	0.217%
Weighted Average Pay Rate (as a percent)	2.39%
Interest Rate Swap due March 1, 2024
Derivatives, Fair Value [Line Items]
Notional Amount	$ 20,000
Fair Value	$ (1,385)
Receive Rate (as a percent)	0.225%
Weighted Average Pay Rate (as a percent)	2.352%
Interest Rate Swap Due June 15, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 6,000
Fair Value	$ (50)
Receive Rate (as a percent)	0.217%
Weighted Average Pay Rate (as a percent)	1.866%
Interest Rate Swap Due June 30, 2021
Derivatives, Fair Value [Line Items]
Notional Amount	$ 3,000
Fair Value	$ (25)
Receive Rate (as a percent)	0.241%
Weighted Average Pay Rate (as a percent)	1.878%

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Cash flow hedges gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Trading Activity, Gains and Losses, Net [Line Items]
Effective Portion, Recognized in OCI, Amount of Gain (Loss)	$ 2,220	$ 1,199	$ 4,853	$ (2,164)
Effective Portion, Reclassified from AOCI into Income, Amount of Gain (Loss)	543	601	1,601	1,214
Interest Rate Swaps
Trading Activity, Gains and Losses, Net [Line Items]
Effective Portion, Recognized in OCI, Amount of Gain (Loss)	3,792	(604)	5,380	(3,359)
Interest Rate Swaps | Interest Expense
Trading Activity, Gains and Losses, Net [Line Items]
Effective Portion, Reclassified from AOCI into Income, Amount of Gain (Loss)	$ 358	$ 595	$ 1,403	$ 1,195

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Cash pledged as collateral	$ 2.7	$ 3.8
Fair Value Hedging | Interest Rate Swaps
Derivative [Line Items]
Cash pledged as collateral	$ 3.8	$ 4.2

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges balance sheet category and fair values) (Details) - Fair value hedges - Other liabilities - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Notional Amount	$ 16,829	$ 20,841
Fair Value	$ (1,550)	$ (2,480)

DERIVATIVE FINANCIAL INSTRUME_9

DERIVATIVE FINANCIAL INSTRUMENTS (Fair value hedges gans (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Fair value hedges | Interest Income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on fair value hedges	$ 35	$ 26	$ 930	$ (1,647)

DERIVATIVE FINANCIAL INSTRUM_10

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives blance sheet category and fair values) (Details) - Embedded derivatives - Other assets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Notional Amount	$ 8,857	$ 9,198
Fair Value	$ 431	$ 680

DERIVATIVE FINANCIAL INSTRUM_11

DERIVATIVE FINANCIAL INSTRUMENTS (Embedded derivatives gain (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Gain (loss) recognized in other noninterest income on embedded derivatives | Other noninterest income
Derivative [Line Items]
Gain (loss) recognized in other noninterest income on embedded derivatives	$ (66)	$ (69)	$ (249)	$ 293

DERIVATIVE FINANCIAL INSTRUM_12

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Derivative [Line Items]
Cash pledged as collateral	$ 2,700,000		$ 2,700,000		$ 3,800,000
Counterparties
Derivative [Line Items]
Cash pledged as collateral	0		0		0
Back-to-Back Loan Swaps | Interest Rate Swaps
Derivative [Line Items]
Cash pledged as collateral	28,600,000		28,600,000		46,500,000
Gain (loss) recognized	0	$ 0	0	$ 0
Back-to-Back Loan Swaps | Interest Rate Swaps | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0		$ 0		$ 0

DERIVATIVE FINANCIAL INSTRUM_13

DERIVATIVE FINANCIAL INSTRUMENTS (Back-to-back loan swaps balance sheet category and fair values) (Details) - Back-to-Back Loan Swaps - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Other assets
Derivative [Line Items]
Notional Amount	$ 428,782	$ 440,719
Fair Value	25,801	43,422
Other liabilities
Derivative [Line Items]
Notional Amount	428,782	440,719
Fair Value	$ (25,801)	$ (43,422)
Weighted Average Receive Rate | Other assets
Derivative [Line Items]
Weighted Average Receive and Pay Rate (as a percent)	4.49%	4.46%
Weighted Average Receive Rate | Other liabilities
Derivative [Line Items]
Weighted Average Receive and Pay Rate (as a percent)	2.41%	2.46%
Weighted Average Pay Rate | Other assets
Derivative [Line Items]
Weighted Average Receive and Pay Rate (as a percent)	2.41%	2.46%
Weighted Average Pay Rate | Other liabilities
Derivative [Line Items]
Weighted Average Receive and Pay Rate (as a percent)	4.49%	4.46%

DERIVATIVE FINANCIAL INSTRUM_14

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives narrative) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Cash pledged as collateral	$ 2,700,000	$ 3,800,000
Counterparties
Derivative [Line Items]
Cash pledged as collateral	0	0
Not Designated as Hedging Instrument
Derivative [Line Items]
Cash pledged as collateral	0	0
Not Designated as Hedging Instrument | Counterparties
Derivative [Line Items]
Cash pledged as collateral	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUM_15

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives balance sheet category and fair values) (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Other assets | Interest rate lock commitments (mortgage)
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	$ 37,209	$ 42,078
Fair Value	1,204	1,827
Other assets | Forward commitments
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	47,500	0
Fair Value	278	0
Other liabilities | Forward commitments
Derivatives, Fair Value [Line Items]
Notional Amount	19,500	86,500
Fair Value	(59)	(697)
Other liabilities | Undesignated interest rate swaps
Derivatives, Fair Value [Line Items]
Notional Amount	8,857	9,198
Fair Value	$ (431)	$ (680)

DERIVATIVE FINANCIAL INSTRUM_16

DERIVATIVE FINANCIAL INSTRUMENTS (Other free standing derivatives gains (losses) recognized) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest rate lock commitments (mortgage)
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	$ (189)	$ 249	$ (1,924)	$ 3,243
Forward commitments
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	413	(44)	916	(228)
Undesignated interest rate swaps
Trading Activity, Gains and Losses, Net [Line Items]
Gains (losses) recognized in income	$ 66	$ 69	$ 249	$ (293)

FAIR VALUE (Fair value measurem

FAIR VALUE (Fair value measurement recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Equity securities with a readily determinable fair value	$ 20,790
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	1,013	$ 2,026
Derivative instruments	0	0
Liabilities
Derivative liabilities	0	0
Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	7,448,923	6,125,949
Derivative instruments	26,232	44,102
Liabilities
Derivative liabilities	27,782	51,962
Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Derivative instruments	0	0
Liabilities
Derivative liabilities	0	0
U.S. treasuries
Assets
Securities available for sale	1,013	2,026
U.S. agencies
Assets
Securities available for sale	35,033	166,779
Obligations of states and political subdivisions
Assets
Securities available for sale	1,823,465	1,635,227
Commercial mortgage-backed securities - agency
Assets
Securities available for sale	127,861	174,153
Commercial mortgage-backed securities - non-agency
Assets
Securities available for sale	561,667	252,767
Asset-backed securities
Assets
Securities available for sale	877,646	1,069,266
Corporate bonds
Assets
Securities available for sale	3,294	3,742
Recurring Basis
Assets
Equity securities with a readily determinable fair value	20,790	19,629
Total assets at fair value	7,477,650	6,173,904
Liabilities
Total liabilities at fair value	27,841	52,659
Recurring Basis | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	1,013	2,026
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Significant Other Observable Inputs (Level 2)
Assets
Equity securities with a readily determinable fair value	20,790	19,629
Total assets at fair value	7,475,433	6,170,051
Liabilities
Total liabilities at fair value	27,841	52,659
Recurring Basis | Significant Unobservable Inputs (Level 3)
Assets
Equity securities with a readily determinable fair value	0	0
Total assets at fair value	1,204	1,827
Liabilities
Total liabilities at fair value	0	0
Recurring Basis | Derivative financial instruments
Assets
Derivative instruments	26,232	44,102
Liabilities
Derivative liabilities	27,782	51,962
Recurring Basis | Derivative financial instruments | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Derivative instruments	0	0
Liabilities
Derivative liabilities	0	0
Recurring Basis | Derivative financial instruments | Significant Other Observable Inputs (Level 2)
Assets
Derivative instruments	26,232	44,102
Liabilities
Derivative liabilities	27,782	51,962
Recurring Basis | Derivative financial instruments | Significant Unobservable Inputs (Level 3)
Assets
Derivative instruments	0	0
Liabilities
Derivative liabilities	0	0
Recurring Basis | Interest rate lock commitments
Assets
Derivative instruments	1,204	1,827
Recurring Basis | Interest rate lock commitments | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Derivative instruments	0	0
Recurring Basis | Interest rate lock commitments | Significant Other Observable Inputs (Level 2)
Assets
Derivative instruments	0	0
Recurring Basis | Interest rate lock commitments | Significant Unobservable Inputs (Level 3)
Assets
Derivative instruments	1,204	1,827
Recurring Basis | Forward commitments
Assets
Derivative instruments	278
Liabilities
Derivative liabilities	59	697
Recurring Basis | Forward commitments | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Derivative instruments	0
Liabilities
Derivative liabilities	0	0
Recurring Basis | Forward commitments | Significant Other Observable Inputs (Level 2)
Assets
Derivative instruments	278
Liabilities
Derivative liabilities	59	697
Recurring Basis | Forward commitments | Significant Unobservable Inputs (Level 3)
Assets
Derivative instruments	0
Liabilities
Derivative liabilities	0	0
Recurring Basis | U.S. treasuries
Assets
Securities available for sale	1,013	2,026
Recurring Basis | U.S. treasuries | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	1,013	2,026
Recurring Basis | U.S. treasuries | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. treasuries | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. agencies
Assets
Securities available for sale	35,033	166,779
Recurring Basis | U.S. agencies | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | U.S. agencies | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	35,033	166,779
Recurring Basis | U.S. agencies | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions
Assets
Securities available for sale	1,823,465	1,635,227
Recurring Basis | Obligations of states and political subdivisions | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Obligations of states and political subdivisions | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	1,823,465	1,635,227
Recurring Basis | Obligations of states and political subdivisions | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - agency
Assets
Securities available for sale	2,371,264	1,355,270
Recurring Basis | Mortgage-backed securities - agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	2,371,264	1,355,270
Recurring Basis | Mortgage-backed securities - agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - non-agency
Assets
Securities available for sale	1,627,903	1,449,116
Recurring Basis | Mortgage-backed securities - non-agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Mortgage-backed securities - non-agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	1,627,903	1,449,116
Recurring Basis | Mortgage-backed securities - non-agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - agency
Assets
Securities available for sale	127,861	174,153
Recurring Basis | Commercial mortgage-backed securities - agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	127,861	174,153
Recurring Basis | Commercial mortgage-backed securities - agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - non-agency
Assets
Securities available for sale	561,667	252,767
Recurring Basis | Commercial mortgage-backed securities - non-agency | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Commercial mortgage-backed securities - non-agency | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	561,667	252,767
Recurring Basis | Commercial mortgage-backed securities - non-agency | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Asset-backed securities
Assets
Securities available for sale	877,646	1,069,266
Recurring Basis | Asset-backed securities | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Asset-backed securities | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	877,646	1,069,266
Recurring Basis | Asset-backed securities | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	0	0
Recurring Basis | Corporate bonds
Assets
Securities available for sale	3,294	3,742
Recurring Basis | Corporate bonds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Securities available for sale	0	0
Recurring Basis | Corporate bonds | Significant Other Observable Inputs (Level 2)
Assets
Securities available for sale	3,294	3,742
Recurring Basis | Corporate bonds | Significant Unobservable Inputs (Level 3)
Assets
Securities available for sale	$ 0	$ 0

FAIR VALUE (Fair value measur_2

FAIR VALUE (Fair value measurement non-recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 4,744	$ 6,624
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	37,078	57,949
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Fair Value, Measurements, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	38,179	34,488
Loans held for sale	37,078	57,949
Other real estate owned	4,744	6,624
Fair Value, Measurements, Nonrecurring | Servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	5,801	5,189
Fair Value, Measurements, Nonrecurring | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	2,699	6,499
Fair Value, Measurements, Nonrecurring | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,885	12,082
Loans held for sale	(1,335)	(982)
Other real estate owned	(119)	1,044
Fair Value, Measurements, Nonrecurring | Year-to- Date (Gains) Losses | Servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	(586)	1,778
Fair Value, Measurements, Nonrecurring | Year-to- Date (Gains) Losses | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	(86)	3,288
Fair Value, Measurements, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	0	0
Other real estate owned	0	0
Fair Value, Measurements, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	0
Fair Value, Measurements, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Loans held for sale	37,078	57,949
Other real estate owned	0	0
Fair Value, Measurements, Nonrecurring | Significant Other Observable Inputs (Level 2) | Servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	0	0
Fair Value, Measurements, Nonrecurring | Significant Other Observable Inputs (Level 2) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	0	0
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	38,179	34,488
Loans held for sale	0	0
Other real estate owned	4,744	6,624
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3) | Servicing rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing rights	5,801	5,189
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3) | Premises, furniture and equipment held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Premises, furniture and equipment held for sale	2,699	6,499
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	9,145	12,451
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Fair Value, Measurements, Nonrecurring | Agricultural and agricultural real estate | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	9,145	12,451
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	10,270	11,256
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	248	451
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Commercial and industrial | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	10,270	11,256
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,552	5,874
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	11,631
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	3,552	5,874
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	15,212	4,907
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Year-to- Date (Gains) Losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	1,637	0
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	0	0
Non-owner occupied commercial real estate | Fair Value, Measurements, Nonrecurring | Commercial and industrial | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	$ 15,212	$ 4,907

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information about Level 3 fair value measurements) (Details) - Significant Unobservable Inputs (Level 3) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative instruments	$ 0	$ 0
Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative instruments	1,204	1,827
Discounted cash flows
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing rights	5,801	5,189
Modified appraised value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	4,744	6,624
Modified appraised value | Agricultural and agricultural real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	9,145	12,451
Modified appraised value | Premises, furniture and equipment held for sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Premises, furniture and equipment held for sale	2,699	6,499
Interest rate lock commitments | Discounted cash flows
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative instruments	$ 1,204	$ 1,827
Closing ratio | Discounted cash flows | Weighted Average | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.88	0.86
Closing ratio | Discounted cash flows | Minimum | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0	0
Closing ratio | Discounted cash flows | Maximum | Interest rate lock commitments
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative asset, measurement input	0.99	0.99
Appraisal discount | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Appraisal discount | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	10.00%	10.00%
Appraisal discount | Modified appraised value | Premises, furniture and equipment held for sale | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Appraisal discount | Modified appraised value | Premises, furniture and equipment held for sale | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	10.00%	10.00%
Commercial and industrial | Modified appraised value | Commercial and industrial
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 10,270	$ 11,256
Commercial and industrial | Modified appraised value | Owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	3,552	5,874
Commercial and industrial | Modified appraised value | Non-owner occupied commercial real estate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans	$ 15,212	$ 4,907
Commercial and industrial | Appraisal discount | Modified appraised value | Commercial and industrial | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Commercial and industrial | Appraisal discount | Modified appraised value | Commercial and industrial | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	15.00%	8.00%
Commercial and industrial | Appraisal discount | Modified appraised value | Owner occupied commercial real estate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Commercial and industrial | Appraisal discount | Modified appraised value | Owner occupied commercial real estate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	11.00%	12.00%
Commercial and industrial | Appraisal discount | Modified appraised value | Non-owner occupied commercial real estate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Commercial and industrial | Appraisal discount | Modified appraised value | Non-owner occupied commercial real estate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	11.00%	10.00%
Agricultural and agricultural real estate | Appraisal discount | Modified appraised value | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	0.00%	0.00%
Agricultural and agricultural real estate | Appraisal discount | Modified appraised value | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Servicing assets, discount rate (as a percent)	10.00%	10.00%

FAIR VALUE (Changes Level 3 ass

FAIR VALUE (Changes Level 3 assets fair value, recurring) (Details) - Interest rate lock commitments - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 1,827	$ 681
Total net gains included in earnings	(1,924)	2,803
Issuances	12,548	17,221
Settlements	(11,247)	(18,878)
Balance at period end	$ 1,204	$ 1,827

FAIR VALUE (Deposits held for s

FAIR VALUE (Deposits held for sale narrative) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments	$ 15,399	$ 21,411
Interest rate lock commitments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Gains included in gains (losses) on sale of loans held for sale attributable to interest rate lock commitments	$ 1,200		$ 1,800

FAIR VALUE (Estimated fair valu

FAIR VALUE (Estimated fair value financial instruments incl. carrying amounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Securities:
Held to maturity	$ 95,010	$ 100,041
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and cash equivalents	327,405	337,903
Time deposits in other financial institutions	3,138	3,129
Securities:
Carried at fair value	1,013	2,026
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	0	0
Cash surrender value on life insurance	0	0
Derivative instruments	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Derivative liabilities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate lock commitments
Securities:
Derivative instruments	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Demand deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Savings deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Time deposits
Financial liabilities:
Deposits	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Forward commitments
Securities:
Derivative instruments	0
Financial liabilities:
Derivative liabilities	0	0
Level 2
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	7,448,923	6,125,949
Held to maturity	95,010	100,041
Other investments	83,332	75,523
Loans held for sale	37,078	57,949
Loans, net	9,720,384	9,735,181
Cash surrender value on life insurance	190,576	187,664
Derivative instruments	26,232	44,102
Financial liabilities:
Short term borrowings	265,620	167,872
Other borrowings	372,902	458,806
Derivative liabilities	27,782	51,962
Level 2 | Interest rate lock commitments
Securities:
Derivative instruments	0	0
Level 2 | Demand deposits
Financial liabilities:
Deposits	6,537,722	5,688,810
Level 2 | Savings deposits
Financial liabilities:
Deposits	8,416,204	8,019,704
Level 2 | Time deposits
Financial liabilities:
Deposits	1,070,957	1,273,468
Level 2 | Forward commitments
Securities:
Derivative instruments	278
Financial liabilities:
Derivative liabilities	59	697
Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and cash equivalents	0	0
Time deposits in other financial institutions	0	0
Securities:
Carried at fair value	0	0
Held to maturity	0	0
Other investments	0	0
Loans held for sale	0	0
Loans, net	38,179	34,488
Cash surrender value on life insurance	0	0
Derivative instruments	0	0
Financial liabilities:
Short term borrowings	0	0
Other borrowings	0	0
Derivative liabilities	0	0
Significant Unobservable Inputs (Level 3) | Interest rate lock commitments
Securities:
Derivative instruments	1,204	1,827
Significant Unobservable Inputs (Level 3) | Demand deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Savings deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Time deposits
Financial liabilities:
Deposits	0	0
Significant Unobservable Inputs (Level 3) | Forward commitments
Securities:
Derivative instruments	0
Financial liabilities:
Derivative liabilities	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Paycheck Protection Program ("PPP")
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Owner occupied commercial real estate
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-owner occupied commercial real estate
Securities:
Loans, net	0	0
Commercial and industrial | Quoted Prices in Active Markets for Identical Assets (Level 1) | Real estate construction
Securities:
Loans, net	0	0
Commercial and industrial | Level 2 | Commercial and industrial
Securities:
Loans, net	2,488,044	2,379,785
Commercial and industrial | Level 2 | Paycheck Protection Program ("PPP")
Securities:
Loans, net	409,247	957,785
Commercial and industrial | Level 2 | Owner occupied commercial real estate
Securities:
Loans, net	2,115,459	1,739,523
Commercial and industrial | Level 2 | Non-owner occupied commercial real estate
Securities:
Loans, net	1,993,612	1,887,306
Commercial and industrial | Level 2 | Real estate construction
Securities:
Loans, net	803,298	849,224
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Commercial and industrial
Securities:
Loans, net	10,270	11,256
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Paycheck Protection Program ("PPP")
Securities:
Loans, net	0	0
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Owner occupied commercial real estate
Securities:
Loans, net	3,552	5,874
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Non-owner occupied commercial real estate
Securities:
Loans, net	15,212	4,907
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Real estate construction
Securities:
Loans, net	0	0
Agricultural and agricultural real estate | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Agricultural and agricultural real estate | Level 2
Securities:
Loans, net	671,556	685,278
Agricultural and agricultural real estate | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	9,145	12,451
Residential real estate | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Residential real estate | Level 2
Securities:
Loans, net	831,021	828,366
Residential real estate | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	0	0
Consumer | Quoted Prices in Active Markets for Identical Assets (Level 1)
Securities:
Loans, net	0	0
Consumer | Level 2
Securities:
Loans, net	408,147	407,914
Consumer | Significant Unobservable Inputs (Level 3)
Securities:
Loans, net	0	0
Carrying Amount
Financial assets:
Cash and cash equivalents	327,405	337,903
Time deposits in other financial institutions	3,138	3,129
Securities:
Carried at fair value	7,449,936	6,127,975
Held to maturity	85,354	88,839
Other investments	83,332	75,253
Loans held for sale	37,078	57,949
Loans, net	9,737,374	9,891,445
Cash surrender value on life insurance	190,576	187,664
Derivative instruments	26,232	44,102
Financial liabilities:
Short term borrowings	265,620	167,872
Other borrowings	371,765	457,042
Derivative liabilities	27,782	51,962
Carrying Amount | Interest rate lock commitments
Securities:
Derivative instruments	1,204	1,827
Carrying Amount | Demand deposits
Financial liabilities:
Deposits	6,537,722	5,688,810
Carrying Amount | Savings deposits
Financial liabilities:
Deposits	8,416,204	8,019,704
Carrying Amount | Time deposits
Financial liabilities:
Deposits	1,068,317	1,271,391
Carrying Amount | Forward commitments
Securities:
Derivative instruments	278
Financial liabilities:
Derivative liabilities	59	697
Carrying Amount | Commercial and industrial | Commercial and industrial
Securities:
Loans, net	2,510,461	2,495,981
Carrying Amount | Commercial and industrial | Paycheck Protection Program ("PPP")
Securities:
Loans, net	409,247	957,785
Carrying Amount | Commercial and industrial | Owner occupied commercial real estate
Securities:
Loans, net	2,116,099	1,756,405
Carrying Amount | Commercial and industrial | Non-owner occupied commercial real estate
Securities:
Loans, net	1,998,372	1,900,608
Carrying Amount | Commercial and industrial | Real estate construction
Securities:
Loans, net	790,303	843,140
Carrying Amount | Agricultural and agricultural real estate
Securities:
Loans, net	678,344	707,397
Carrying Amount | Residential real estate
Securities:
Loans, net	831,118	828,507
Carrying Amount | Consumer
Securities:
Loans, net	403,430	401,622
Estimated Fair Value
Financial assets:
Cash and cash equivalents	327,405	337,903
Time deposits in other financial institutions	3,138	3,129
Securities:
Carried at fair value	7,449,936	6,127,975
Held to maturity	95,010	100,041
Other investments	83,332	75,523
Loans held for sale	37,078	57,949
Loans, net	9,758,563	9,769,669
Cash surrender value on life insurance	190,576	187,664
Derivative instruments	26,232	44,102
Financial liabilities:
Short term borrowings	265,620	167,872
Other borrowings	372,902	458,806
Derivative liabilities	27,782	51,962
Estimated Fair Value | Interest rate lock commitments
Securities:
Derivative instruments	1,204	1,827
Estimated Fair Value | Demand deposits
Financial liabilities:
Deposits	6,537,722	5,688,810
Estimated Fair Value | Savings deposits
Financial liabilities:
Deposits	8,416,204	8,019,704
Estimated Fair Value | Time deposits
Financial liabilities:
Deposits	1,070,957	1,273,468
Estimated Fair Value | Forward commitments
Securities:
Derivative instruments	278
Financial liabilities:
Derivative liabilities	59	697
Estimated Fair Value | Commercial and industrial | Commercial and industrial
Securities:
Loans, net	2,498,314	2,391,041
Estimated Fair Value | Commercial and industrial | Paycheck Protection Program ("PPP")
Securities:
Loans, net	409,247	957,785
Estimated Fair Value | Commercial and industrial | Owner occupied commercial real estate
Securities:
Loans, net	2,119,011	1,745,397
Estimated Fair Value | Commercial and industrial | Non-owner occupied commercial real estate
Securities:
Loans, net	2,008,824	1,892,213
Estimated Fair Value | Commercial and industrial | Real estate construction
Securities:
Loans, net	803,298	849,224
Estimated Fair Value | Agricultural and agricultural real estate
Securities:
Loans, net	680,701	697,729
Estimated Fair Value | Residential real estate
Securities:
Loans, net	831,021	828,366
Estimated Fair Value | Consumer
Securities:
Loans, net	$ 408,147	$ 407,914

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	$ 22,638	$ 17,755	$ 64,975	$ 52,075
Loan servicing income	784	638	2,495	1,980
Securities gains, net	1,535	1,300	4,347	4,964
Unrealized gain on equity securities, net	112	155	85	604
Net gains on sale of loans held for sale	5,281	8,894	16,454	21,411
Valuation adjustment on servicing rights	195	(120)	586	(1,676)
Income on bank owned life insurance	940	868	2,706	2,533
Other noninterest income	1,239	1,726	4,557	5,779
Total noninterest income out-of-scope of Topic 606	10,086	13,461	31,230	35,595
TOTAL NONINTEREST INCOME	32,724	31,216	96,205	87,670
Total service charges and fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	15,551	11,749	44,354	34,742
Service charges and fees on deposit accounts
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	4,146	3,710	12,096	10,623
Overdraft fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	3,044	2,184	8,185	6,627
Customer service and other service fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	52	39	152	133
Credit card fee income
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	5,673	3,894	15,835	11,861
Debit card income
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	2,636	1,922	8,086	5,498
Trust fees
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	6,221	5,357	18,037	15,356
Brokerage and insurance commissions
Disaggregation of Revenue [Line Items]
Service charges and fees on deposit accounts	$ 866	$ 649	$ 2,584	$ 1,977

STOCK COMPENSATION (Narrative)

STOCK COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	May 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)			1,460,000
Shares available for issuance (in shares)	1,194,377
Excess tax benefit related to share-based payment awards	$ 304	$ 93
Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods (in years)	3 years
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, award vesting periods (in years)	3 years
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation costs	$ 6,500	$ 5,400
Share-based unrecognized compensation costs	$ 8,500

STOCK COMPENSATION (Summary of

STOCK COMPENSATION (Summary of RSUs Activity) (Details) - RSUs - $ / shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Shares
Outstanding at beginning of period (in shares)	348,275	254,383
Granted (in shares)	214,943	220,688
Vested (in shares)	(146,864)	(119,325)
Forfeited (in shares)	(24,088)	(15,674)
Outstanding at end of period (in shares)	392,266	340,072
Weighted-Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share)	$ 38.22	$ 46.76
Granted (in dollars per share)	51.49	31.95
Vested (in dollars per share)	40.87	44.49
Forfeited (in dollars per share)	42.98	47.13
Outstanding at end of period (in dollars per share)	$ 44.14	$ 38.37