Premier Financial (PFC) 10-Q 18 Jun 20 2020 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Jun. 05, 2020
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Entity Registrant Name	FIRST DEFIANCE FINANCIAL CORP.
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,285,731
Entity Central Index Key	0000946647
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	FDEF
City Area Code	419
Title of 12(b) Security	Common Stock, Par Value $0.01 Per Share
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false
Entity Address, Address Line One	601 Clinton Street
Entity Address, City or Town	Defiance
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43512
Entity File Number	0-26850
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1803915
Local Phone Number	782-5015

Consolidated Condensed Statemen

Consolidated Condensed Statements of Financial Condition - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Cash and cash equivalents:
Cash and amounts due from depository institutions	$ 79,000	$ 46,254
Interest-bearing deposits	66,217	85,000
Cash and cash equivalents, federal funds sold	145,217	131,254
Securities available-for-sale, carried at fair value	534,206	283,448
Loans held for sale, carried at fair value	58,222
Loans held for sale, at lower of cost or market	27,372	18,008
Loans receivable, net of allowance for credit losses of $85,859 at March 31, 2020 and $31,243 at December 31, 2019, respectively	5,028,058	2,746,321
Mortgage servicing rights	15,742	10,267
Accrued interest receivable	19,048	10,244
Federal Home Loan Bank stock	89,252	11,915
Bank owned life insurance	142,259	75,544
Premises and equipment	59,870	39,563
Real estate and other assets held for sale	548	100
Goodwill	317,520	100,069
Core deposit and other intangibles	35,540	3,772
Other assets	66,088	38,487
Total assets	6,538,942	3,468,992
Liabilities:
Deposits	4,994,148	2,870,325
Advances from the Federal Home Loan Bank	486,000	85,063
Subordinated debentures	36,083	36,083
Securities sold under repurchase agreements	1,961	2,999
Advance payments by borrowers	23,962	5,491
Deferred taxes	3,642	905
Other liabilities	76,303	41,959
Total liabilities	5,622,099	3,042,825
Stockholders’ equity:
Preferred stock, $.01 par value per share: 4,963,000 shares authorized; no shares issued
Common stock, $.01 par value per share: 50,000,000 shares authorized; 43,297,259 and 25,371,086 shares issued and 37,286,574 and 19,729,886 shares outstanding at March 31, 2020 and December 31, 2019, respectively	306	127
Additional paid-in capital	687,996	161,955
Accumulated other comprehensive income (loss), net of tax of $3,208 and $1,221, respectively	12,068	4,595
Retained earnings	295,467	329,175
Treasury stock, at cost, 6,011,529 shares at March 31, 2020 and 5,641,200 shares at December 31, 2019	(78,994)	(69,685)
Total stockholders’ equity	916,843	426,167
Total liabilities and stockholders’ equity	$ 6,538,942	$ 3,468,992

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans receivable, net of allowance for credit losses (in dollars)	$ 85,859	$ 31,243
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	4,963,000	4,963,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common Stock, Shares, Issued	43,297,259	25,371,086
Common stock, shares outstanding	37,286,574	19,729,886
Accumulated other comprehensive income (loss), tax effect (in dollars)	$ 3,208	$ 1,221
Treasury stock, shares	6,011,529	5,641,200
Cumulative Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	37,000	37,000
Preferred stock, shares issued	0	0

Consolidated Condensed Statem_3

Consolidated Condensed Statements of (Loss) Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest Income
Loans	$ 51,460	$ 31,214
Investment securities:
Taxable	1,834	1,365
Non-taxable	883	840
Interest-bearing deposits	230	285
FHLB stock dividends	115	215
Total interest income	54,522	33,919
Interest Expense
Deposits	7,771	5,005
FHLB advances and other	1,006	276
Subordinated debentures	273	364
Notes payable	9	4
Total interest expense	9,059	5,649
Net interest income	45,463	28,270
Credit loss expense	43,786	212
Net interest income after credit loss expense	1,677	28,058
Non-interest Income
Service fees and other charges	5,183	3,007
Insurance commissions	5,155	4,115
Mortgage banking income	848	1,841
Gain on sale of non-mortgage loans	234	89
Trust income	838	523
Income from Bank Owned Life Insurance	781	392
Other non-interest income	960	846
Total non-interest income	13,999	10,813
Non-interest Expense
Compensation and benefits	17,585	14,085
Occupancy	3,731	2,241
FDIC insurance premium	492	273
Financial institutions tax	834	556
Data processing	3,040	2,297
Acquisition related charges	11,486
Amortization of intangibles	1,245	299
Other non-interest expense	5,355	5,115
Total non-interest expense	43,768	24,866
Income before income taxes	(28,092)	14,005
Federal income taxes	(5,610)	2,523
Net (loss) income	$ (22,482)	$ 11,482
(Loss) earnings per common share
Basic	$ (0.71)	$ 0.57
Diluted	$ (0.71)	$ 0.57

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (22,482)	$ 11,482
Other comprehensive income (loss):
Unrealized gains (losses) on securities available for sale	9,458	4,603
Income tax expense (benefit)	(1,985)	(968)
Net of tax amount	7,473	3,635
Change in unrealized gain/(loss) on postretirement benefit:
Reclassification adjustment for deferred tax on defined benefit postretirement medical plan		82
Net of tax amount		82
Total other comprehensive income (loss)	7,473	3,717
Comprehensive (loss) income	$ (15,009)	$ 15,199

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2018	$ 399,589	$ 127	$ 161,593	$ (2,148)	$ 295,588	$ (55,571)
Balance (in shares) at Dec. 31, 2018		20,171,392
Net (loss) income	11,482				11,482
Other comprehensive income	3,717			3,717
Deferred compensation plan	20		(22)			42
Stock based compensation expenses	11		11
Shares issued under stock option plan	185		(22)		(5)	212
Shares issued under stock option plan (in shares)		17,822
Restricted share issuance/ Restricted share activity under stock incentive plans	(311)		(751)			440
Restricted share issuance/Restricted share activity under stock incentive plan (in shares)		38,890
Shares issued from direct stock sales	31		19			12
Shares issued from direct stock sales (in shares)		1,065
Shares repurchased	(15,147)					(15,147)
Shares repurchased (In Shares)		(515,977)
Common stock dividends declared	(3,788)				(3,788)
Balance at Mar. 31, 2019	395,789	$ 127	160,828	1,569	303,277	(70,012)
Balance (in shares) at Mar. 31, 2019		19,713,192
Balance at Dec. 31, 2019	426,167	$ 127	161,955	4,595	329,175	(69,685)
Balance (in shares) at Dec. 31, 2019		19,729,886
Net (loss) income	(22,482)				(22,482)
Other comprehensive income	7,473			7,473
Adoption of ASC 326 | ASC 326 [Member]	(2,566)				(2,566)
Deferred compensation plan			(94)			94
Deferred compensation plan (in shares)		7,524
Stock based compensation expenses	1,236		1,230			6
Capital stock issuance	526,875	$ 179	526,696
Capital stock issuance (in shares)		17,927,017
Vesting of incentive plans	(1,496)		(1,989)			493
Vesting of incentive plans (in shares)		39,548
Restricted share issuance/ Restricted share activity under stock incentive plans			198		(374)	176
Restricted share issuance/Restricted share activity under stock incentive plan (in shares)		13,349
Restricted share forfeitures (in shares)		(750)
Shares repurchased	(10,078)					(10,078)
Shares repurchased (In Shares)		(430,000)
Common stock dividends declared	(8,286)				(8,286)
Balance at Mar. 31, 2020	$ 916,843	$ 306	$ 687,996	$ 12,068	$ 295,467	$ (78,994)
Balance (in shares) at Mar. 31, 2020		37,286,574

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Dividends declared per share | $ / shares	$ 0.19
Employee Stock Option [Member]
Stock Repurchased and Retired (in shares)	178
Restricted Stock [Member]
Stock Repurchased and Retired (in shares)	25,195

Consolidated Condensed Statem_5

Consolidated Condensed Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities
Net (loss) income	$ (22,482)	$ 11,482
Items not requiring (providing) cash:
Provision for credit losses	43,786	212
Depreciation	1,631	1,031
Amortization of mortgage servicing rights, net of impairment charges/recoveries	5,648	399
Amortization of core deposit and other intangible assets	1,245	299
Net accretion of premiums and discounts on loans and deposits	(1,745)	(155)
Amortization of premiums and discounts on securities	633	285
Change in deferred taxes	77	155
Proceeds from the sale of loans held for sale	101,090	38,910
Originations of loans held for sale	(110,026)	(37,513)
Gain from sale of loans	(5,136)	(1,390)
Loss on sale or write down of property plant and equipment	0	10
Gain/loss on sale / write-down of real estate and other assets held for sale	10	249
Stock option expense	1,236	11
Restricted stock vesting	(1,496)	(311)
Income from bank owned life insurance	(781)	(392)
Excess tax benefit on stock compensation plans		(105)
Changes in:
Accrued interest receivable	(438)	(1,539)
Other assets	(2,416)	(3,609)
Other liabilities	2,525	1,662
Net cash provided by operating activities	13,361	9,691
Investing Activities
Proceeds from maturities, calls and pay-downs of available-for-sale securities	19,389	6,673
Proceeds from sale of premises and equipment, real estate and other assets held for sale	481	161
Proceeds from sale of non-mortgage loans	3,241	1,749
Purchases of available-for-sale securities		(8,172)
Purchases of Federal Home Loan stock	(64,584)
Proceeds from Federal Home Loan stock redemption		1,982
Net cash from acquisition	52,448
Purchases of premises and equipment, net	(722)	(793)
Net increase in loans receivable	(44,623)	(10,959)
Net cash used by investing activities	(34,370)	(9,359)
Financing Activities
Net increase in deposits and advance payments by borrowers	34,437	64,201
Net Proceeds from (repayment of) Federal Home Loan Bank advances	19,937	(30,031)
Decrease in securities sold under repurchase agreements	(1,038)	(2,228)
Net cash paid for repurchase of common stock	(10,078)	(15,147)
Proceeds from exercise of stock options		185
Proceeds from direct stock sales		31
Cash dividends paid on common stock	(8,286)	(3,788)
Net cash provided by financing activities	34,972	13,223
Increase in cash and cash equivalents	13,963	13,555
Cash and cash equivalents at beginning of period	131,254	98,962
Cash and cash equivalents at end of period	145,217	112,517
Supplemental cash flow information:
Interest paid	9,028	5,593
Initial recognition of right-of-use asset	8,994	8,808
Initial recognition of lease liability	9,143	9,339
Initial recognition of ASC 326	2,566
Transfers from loans to real estate and other assets held for sale	$ 37	$ 146

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation First Defiance Financial Corp. (“First Defiance” or the “Company”) is a financial holding company that conducts business through its wholly owned subsidiaries, First Federal Bank of the Midwest (“First Federal” or the “Bank”), First Insurance Group of the Midwest, Inc. (“First Insurance”), First Defiance Risk Management Inc. (“First Defiance Risk Management”), HSB Capital, LLC (“HSB Capital”), and HSB Insurance, Inc. (“HSB Insurance”). All significant intercompany transactions and balances are eliminated in consolidation. On January 31, 2020, First Defiance completed its previously announced acquisition of United Community Financial Corp., an Ohio corporation (“UCFC”), pursuant to the Agreement and Plan of Merger (the “Merger Agreement”), dated as of September 9, 2019, by and between First Defiance and UCFC. At the effective time of the merger (the “Merger”), UCFC merged with and into First Defiance, with First Defiance surviving the Merger. Simultaneously with the completion of the Merger, First Defiance converted from a unitary thrift holding company to a bank holding company, making an election to be a financial holding company. Immediately following the Merger, First Federal, acquired UCFC’s wholly owned bank subsidiary, Home Savings Bank (“Home Savings”). Immediately prior to the merger of the banks, First Federal converted from a federal thrift into an Ohio state-chartered bank. In addition, immediately following the merger of the banks, UCFC’s wholly-owned insurance subsidiaries, HSB Insurance, LLC and United American Financial Services, Inc., each merged into First Insurance, with First Insurance surviving the mergers. First Defiance acquired two additional subsidiaries in the Merger, HSB Capital, LLC and HSB Insurance, Inc. The Bank is primarily engaged in community banking. It attracts deposits from the general public through its offices and website, and uses those and other available sources of funds to originate residential real estate loans, commercial real estate loans, commercial loans, home improvement and home equity loans and consumer loans. In addition, the Bank invests in U.S. Treasury and federal government agency obligations, obligations of states and political subdivisions, mortgage-backed securities that are issued by federal agencies, collateralized mortgage obligations (“CMOs”), and corporate bonds. The Bank’s deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Bank is a member of the Federal Home Loan Bank (“FHLB”) System. HSB Capital was formed as an Ohio limited liability company by UCFC during 2016 for the purpose of providing mezzanine funding for customers of Home Savings. Mezzanine loans are offered by HSB Capital to customers in the Company’s market area and are expected to be repaid from the cash flow from operations of the business. First Insurance is an insurance agency that conducts business throughout First Federal’s markets. The Maumee and Oregon, Ohio, offices were consolidated into a new office in Sylvania, Ohio, in January 2018. First Insurance offers property and casualty insurance, life insurance and group health insurance. First Defiance Risk Management is a wholly-owned insurance company subsidiary of the Company that insures the Company and its subsidiaries against certain risks unique to the operations of the Company and for which insurance may not be currently available or economically feasible in today’s insurance marketplace. First Defiance Risk Management pools resources with several other similar insurance company subsidiaries of financial institutions to help minimize the risk allocable to each participating insurer. HSB Insurance, Inc. was formed on June 1, 2017 as a Delaware-based captive insurance company that insures against certain risks that are unique to the operations of the Company and its subsidiaries and for which insurance may not be currently available or economically feasible; by pooling resources with several other insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves. HSB Insurance, Inc. is subject to regulations of the State of Delaware and undergoes periodic examinations by the Delaware Division of Insurance. The consolidated condensed statement of financial condition at December 31, 2019, has been derived from the audited financial statements at that date, which were The accompanying consolidated condensed financial statements as of March 31, 2020, and for the three month periods ended March 31, 2020 and 2019 have been prepared by the Company without audit and do not include information or footnotes necessary for the complete presentation of financial condition, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States (“GAAP”). These consolidated condensed financial statements should be read in conjunction with the financial statements and notes thereto included in the 2019 Form 10-K. However, in the opinion of management, all adjustments, consisting of only normal recurring items, necessary for the fair presentation of the financial statements have been made. The results for the three month period ended March 31, 2020, are not necessarily indicative of the results that may be expected for the entire year.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	2 . Accounting Standards Adopted in 2020 ASU 2018-13 - Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement: In August 2018, the FASB issued ASU 2018-13 - Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement . This ASU modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement by removing, modifying and adding certain requirements. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted upon issuance of this ASU. An entity is permitted to early adopt and remove or modify disclosures upon issuance of the ASU and delay adoption of the additional disclosures until their effective date. The adoption of this guidance on January 1, 2020 did not have a material impact on the Company’s consolidated financial statements. ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment: Issued in January 2017, ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. In computing the implied fair value of goodwill under Step 2, an entity, prior to the amendments in ASU 2017-04, had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities, including unrecognized assets and liabilities, in accordance with the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. However, under the amendments in ASU 2017-04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 removes the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails such qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 became effective for the Company on January 1, 2020, and the amendments of this ASU will be applicable to the goodwill impairment testing for 2020. ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments: Issued in June 2016, ASU 2016-13 will add FASB ASC Topic 326, “Financial Instruments-Credit Losses” and finalizes amendments to FASB ASC Subtopic 825-15, “Financial Instruments-Credit Losses.” The amendments of ASU 2016-13 are intended to provide financial statement users with more decision-useful information related to expected credit losses on financial instruments and other commitments to extend credit by replacing the current incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to determine credit loss estimates. The amendments of ASU 2016-13 eliminate the probable initial recognition threshold and, in turn, reflect an entity’s current estimate of all expected credit losses. ASU 2016-13 does not specify the method for measuring expected credit losses, and an entity is allowed to apply methods that reasonably reflect its expectations of the credit loss estimate. The amendments of ASU 2016-13, and all subsequent ASUs issued by FASB to provide additional guidance and clarification related to this Topic, became effective for the Company on January 1, 2020. As a result of adopting the amendments of ASU 2016-13, the Company recorded an increase to its allowance for credit losses of $2.4 million and an increase to its allowance for credit losses on off-balance sheet credit exposures of $0.9 million resulting in a one-time cumulative effect adjustment through retained earnings of $2.6 million net of $.7 million tax at the date of adoption. Future changes in the allowance for credit losses on off-balance sheet credit exposures will be recorded in other liabilities. This adjustment included a qualitative adjustment to the allowance for credit losses related to loans and an allowance on off-balance sheet credit exposures. The Company estimates losses over an approximate one-year forecast period using Moody’s baseline economic forecasts, and then reverts to longer term historical loss experience over a three-year period. Accounting Standards not yet adopted: ASU No. 2020-04: Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848): This guidance provides temporary options to ease the potential burden in accounting for reference rate reform. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance is effective as of March 12, 2020 through December 31, 2022. The Company anticipates being fully prepared to implement a replacement for the reference rate and has determined that any change will not have a material impact to the consolidated financial statements.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value	3. Fair Value FASB ASC Topic 820, Fair Value Measurements, defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability shall not be adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are (i) independent, (ii) knowledgeable, (iii) able to transact and (iv) willing to transact. FASB ASC Topic 820 requires the use of valuation techniques that are consistent with the market approach, the income approach and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable, meaning those that reflect the assumptions market participants would use in pricing the asset or liability developed based on the best information available. In that regard, FASB ASC Topic 820 established a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: • Level 1 : Quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2 : Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by a correlation or other means. • Level 3 : Unobservable inputs for determining fair value of assets and liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. Available for sale securities - Securities classified as available for sale are generally reported at fair value utilizing Level 2 inputs where the Company obtains fair value measurements from an independent pricing service that uses matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows and the bonds’ terms and conditions, among other things. Securities in Level 2 include U.S. federal government agencies, mortgage-backed securities, corporate bonds and municipal securities. Loans held for sale, carried at fair value – The Company elected the fair value option for all conventional residential one-to four-family loans held for sale and all permanent construction loans held for sale that were acquired from UCFC in the merger. In addition, the Company has elected the fair value option for all loans held for sale originated after January 31, 2020. The fair value of conventional loans held for sale is determined using the current 15 day forward contract price for either 15 or year conventional mortgages and the 60 day forward contract price for either 15 or 30 year Federal Housing Authority mortgages (Level 2). The fair value of permanent construction loans held for sale is determined using the current 60 day forward contract price for 15 or 30 years conventional mortgages which is then adjusted for unobservable market data such as estimated fall out rates and estimated time from origination to completion of construction (Level 3). Impaired loans - Fair values for impaired collateral dependent loans are generally based on appraisals obtained from licensed real estate appraisers and in certain circumstances consideration of offers obtained to purchase properties prior to foreclosure. Appraisals for commercial real estate generally use three methods to derive value: cost, sales or market comparison and income approach. The cost method bases value on the cost to replace the current property. Value of market comparison approach evaluates the sales price of similar properties in the same market area. The income approach considers net operating income generated by the property and an investor’s required return. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Comparable sales adjustments are based on known sales prices of similar type and similar use properties and duration of time that the property has been on the market to sell. Such adjustments made in the appraisal process are typically significant and result in a Level 3 classification of the inputs for determining fair value. Real estate held for sale - Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are then reviewed monthly by members of the asset review committee for valuation changes and are accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which may utilize a single valuation approach or a combination of approaches including cost, comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments may be significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent impaired loans and other real estate owned are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Company’s asset quality or collections department reviews the assumptions and approaches utilized in the appraisal. Appraisal values are discounted from 0% to 30% to account for other factors that may impact the value of collateral. In determining the value of impaired collateral dependent loans and other real estate owned, significant unobservable inputs may be used, which include but are not limited to: physical condition of comparable properties sold, net operating income generated by the property and investor rates of return. Mortgage servicing rights - On a quarterly basis, mortgage servicing rights are evaluated for impairment based upon the fair value of the rights as compared to the carrying amount. If the carrying amount of an individual tranche exceeds fair value, impairment is recorded on that tranche so that the servicing asset is carried at fair value. Fair value is determined at a tranche level based on a model that calculates the present value of estimated future net servicing income. The valuation model utilizes assumptions that market participants would use in estimating future net servicing income and are validated against available market data (Level 2). Mortgage banking derivative - The fair value of mortgage banking derivatives are evaluated monthly based on derivative valuation models using quoted prices for similar assets adjusted for specific attributes of the commitments and other observable market data at the valuation date (Level 2). Purchased and written certificate of deposit option – The Company acquired purchased and written certificate of deposit options in its merger with UCFC. These written and purchased options are mirror derivative instruments which are carried at fair value on the statement of financial condition. The Company uses an independent third party that performs a market valuation analysis for purchased and written certificate of deposit options. (Level 2) Interest rate swaps – The Company periodically enters into interest rate swap agreements with its commercial customers who desire a fixed rate loan term that is longer than the Company is willing to extend. The Company then enters into a reciprocal swap agreement with a third party that offsets the interest rate risk from the interest rate swap extended to the customer. The interest rate swaps are derivative instruments which are carried at fair value on the statement of financial condition. The Company uses an independent third party that performs a market valuation analysis for both swap positions. (Level 2) The following table summarizes the financial assets measured at fair value on a recurring basis segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: Assets and Liabilities Measured on a Recurring Basis March 31, 2020 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total FairValue (In Thousands) Assets: Available for sale securities: Obligations of U.S. federal government corporations and agencies $ — $ 30,282 $ — $ 30,282 Mortgage-backed securities — 201,026 — 201,026 Collateralized mortgage obligations — 137,608 — 137,608 Corporate bonds — 22,067 — 22,067 Obligations of state and political subdivisions — 137,393 5,830 143,223 Loans held for sale, at fair value — 13,802 44,420 58,222 Purchased certificate of deposit option — 86 — 86 Interest rate swaps — 1,868 — 1,868 Mortgage banking derivative — 4,073 — 4,073 Liabilities: — — Written certificate of deposit option — 86 — 86 Interest rate swaps — 2,119 — 2,119 Mortgage banking derivative — 586 — 586 December 31, 2019 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total FairValue (In Thousands) Available for sale securities: Obligations of U.S. federal government corporations and agencies $ — $ 2,524 $ — $ 2,524 Mortgage-backed securities — 89,647 — 89,647 REMICs — 1,636 — 1,636 Collateralized mortgage obligations — 82,101 — 82,101 Corporate bonds — 12,101 — 12,101 Obligations of state and political subdivisions — 92,028 3,411 95,439 Mortgage banking derivative - asset — 892 — 892 The following table summarizes the financial assets measured at fair value on a non-recurring basis segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: Assets and Liabilities Measured on a Non-Recurring Basis March 31, 2020 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (In Thousands) Impaired loans Commercial real estate — — 206 206 Commercial — — 228 228 Total impaired loans — — 434 434 Mortgage servicing rights — 12,781 — 12,781 December 31, 2019 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (In Thousands) Impaired loans Commercial real estate $ — $ — $ 68 $ 68 Commercial — — 38 38 Total impaired loans — — 106 106 Mortgage servicing rights — 273 — 273 For Level 3 assets and liabilities measured at fair value on a recurring or nonrecurring basis as of March 31, 2020, the significant unobservable inputs used in the fair value measurements were as follows: Fair Value Valuation Technique Unobservable Inputs Range of Inputs Weighted Average (Dollars in Thousands) Impaired Loans- Applies to all loan classes $ 434 Appraisals which utilize sales comparison, net income and cost approach Discounts for collection issues and changes in market conditions 10-20% 10.86 % For Level 3 assets and liabilities measured at fair value on a recurring or nonrecurring basis as of December 31, 2019, the significant unobservable inputs used in the fair value measurements were as follows: Fair Value Valuation Technique Unobservable Inputs Range of Inputs Weighted Average (Dollars in Thousands) Impaired Loans- Applies to all loan classes $ 80 Appraisals which utilize sales comparison, net income and cost approach Discounts for collection issues and changes in market conditions 10-13% 10.86 % The Company has elected the fair value option for new applications taken post January 31, 2020, and subsequently originated for residential mortgage and permanent construction loans held for sale. These loans are intended for sale and the Company believes that fair value is the best indicator of the resolution of these loans. Interest income is recorded based on the contractual terms of the loan and in accordance with the Company’s policies. None of these loans are 90 or more days past due nor on nonaccrual status as of March 31, 2020. There were no loans at December 31, 2019, where the fair value option had been elected. The aggregate fair value of these loans at March 31, 2020 was $58.2 million and they had a contractual balance of $52.6 million for this same period. The $5.6 million difference between these two figures was recorded in gains and losses on the sale of loans held for sale during the quarter ended March 31, 2020. In accordance with FASB ASC Topic 825, the Fair Value Measurements tables are a comparative condensed consolidated statement of financial condition based on carrying amount and estimated fair values of financial instruments as of March 31, 2020, and December 31, 2019. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of First Defiance. Much of the information used to arrive at “fair value” is highly subjective and judgmental in nature and therefore the results may not be precise. Subjective factors include, among other things, estimated cash flows, risk characteristics and interest rates, all of which are subject to change. With the exception of investment securities, the Company’s financial instruments are not readily marketable and market prices do not exist. Since negotiated prices for the instruments, which are not readily marketable, depend greatly on the motivation of the buyer and seller, the amounts that will actually be realized or paid per settlement or maturity of these instruments could be significantly different. The carrying amount of cash and cash equivalents and notes payable, as a result of their short-term nature, is considered to be equal to fair value and are classified as Level 1. It was not practicable to determine the fair value of FHLB stock due to restrictions placed on its transferability. The Company’s loans were valued on an individual basis, with consideration given to the loans underlying characteristics, including account types, remaining terms (in months), annual interest rates or coupons, interest types, past delinquencies, timing of principal and interest payments, current market rates, loss exposures, and remaining balances. The model utilizes a discounted cash flow approach to estimate the fair value of the loans using assumptions for the coupon rates, remaining maturities, prepayment speeds, projected default probabilities, losses given defaults, and estimates of prevailing discount rates. The discounted cash flow approach models the credit losses directly in the projected cash flows. The model applies various assumptions regarding credit, interest, and prepayment risks for the loans based on loan types, payment types and fixed or variable classifications. The estimated fair value of impaired loans is based on the fair value of the collateral, less estimated cost to sell, or the present value of the loan’s expected future cash flows (discounted at the loan’s effective interest rate). All impaired loans are classified as Level 3 within the valuation hierarchy. The fair value of accrued interest receivable is equal to the carrying amounts resulting in a Level 2 or Level 3 classification which is consistent with its underlying value. The fair value of non-interest bearing deposits are considered equal to the amount payable on demand at the reporting date (i.e. carrying value) and are classified as Level 1. The fair value of savings, checking and certain money market accounts are equal to their carrying amounts and are a Level 2 classification. Fair values of fixed rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits resulting in a Level 2 classification. The fair values of securities sold under repurchase agreements are equal to their carrying amounts resulting in a Level 1 classification. The carrying value of subordinated debentures was considered to be the carrying value as the debt is floating rate and can be prepaid at any time without penalty. FHLB advances with maturities greater than 90 days are valued based on a discounted cash flow analysis, using interest rates currently being quoted for similar characteristics and maturities resulting in a Level 2 classification. The cost or value of any call or put options is based on the estimated cost to settle the option at March 31, 2020. Fair Value Measurements at March 31, 2020 (In Thousands) Carrying Value Total Level 1 Level 2 Level 3 Financial Assets: Cash and cash equivalents $ 145,217 $ 145,217 $ 145,217 $ — $ — Investment securities 534,206 534,206 — 528,376 5,830 Federal Home Loan Bank Stock 89,252 N/A N/A N/A N/A Loans receivable, net 5,028,058 5,141,454 — — 5,141,454 Loans held for sale, carried at fair value 58,222 58,222 — 13,802 44,420 Loans held for sale, carried at lower of cost or market 27,372 28,383 — 28,383 — Financial Liabilities: Deposits $ 4,994,148 $ 5,003,154 $ 3,717,546 $ 1,285,608 $ — Advances from Federal Home Loan Bank 486,000 487,027 — 487,027 — Securities sold under repurchase agreements 1,961 1,961 — 1,961 — Subordinated debentures 36,083 36,083 — 36,083 — Fair Value Measurements at December 31, 2019 (In Thousands) Carrying Value Total Level 1 Level 2 Level 3 Financial Assets: Cash and cash equivalents $ 131,254 $ 131,254 $ 131,254 $ — $ — Investment securities 283,448 283,448 — 280,037 3,411 FHLB Stock 11,915 N/A N/A N/A N/A Loans, net, including loans held for sale 2,764,329 2,756,092 — 18,456 2,737,636 Financial Liabilities: Deposits $ 2,870,325 $ 2,871,166 $ 2,131,537 $ 739,629 $ — Advances from FHLB 85,063 85,003 — 85,003 — Securities sold under repurchase agreements 2,999 2,999 2,999 — — Subordinated debentures 36,083 36,083 — 36,083 —

Stock Compensation Plans

Stock Compensation Plans	3 Months Ended
	Mar. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Compensation Plans	4. Stock Compensation Plans First Defiance has established equity based compensation plans for its directors and employees. On February 27, 2018, the Board adopted, and the shareholders approved at the 2018 Annual Shareholders Meeting, the First Defiance Financial Corp. 2018 Equity Incentive Plan (the “2018 Equity Plan”). The 2018 Equity Plan replaced all existing plans, although the Company’s former equity plans remain in existence to the extent there were outstanding grants thereunder at the time the 2018 Equity Plan was approved. In addition, as a result of the Merger, First Defiance assumed certain outstanding stock options granted under UCFC’s Amended and Restated 2007 Long-Term Incentive Plan and UCFC’s 2015 Long Term Incentive Plan (the “UCFC 2015 Plan”). First Defiance also assumed the UCFC 2015 Plan with respect to the available shares under the UCFC 2015 Plan as of the effective date of the Merger, with appropriate adjustments to the number of shares available to reflect the Merger. The stock options assumed from UCFC in the Merger will become exercisable solely to purchase shares of First Defiance, with appropriate adjustments to the number of shares subject to the assumed stock options and the exercise price of such stock options. All awards currently outstanding under prior plans will remain in effect in accordance with their respective terms. Any new awards will be made under the 2018 Equity Plan. The 2018 Equity Plan allows for issuance of up to 900,000 common shares through the award of options, stock grants, restricted stock units (“RSU”), stock appreciation rights or other stock-based awards. As of March 31, 2020, 57,683 options to acquire First Defiance shares were outstanding at option prices based on the market value of the underlying shares on the date the options were granted. Of this figure, 39,983 are associated with the conversion of all of the outstanding stock options on the books of UCFC into stock options of First Defiance at the same conversion price and ratio applied to UCFC common shares at January 31, 2020. The Company approved a Short-Term Incentive Plan (“STIP”) and a Long-Term Equity Incentive Plan (“LTIP”) for selected members of management. Under the 2019 and 2020 STIPs, the participants could earn between 10% to 45% of their salary for potential payout based on the achievement of certain corporate performance targets during the calendar year. The final amount of benefits under the STIPs is determined as of December 31 of the same year and paid out in cash in the first quarter of the following year. The participants are required to be employed on the day of payout in order to receive the payment. Under each LTIP, the participants could earn between 20% to 45% of their salary for potential payout in the form of equity awards based on the achievement of certain corporate performance targets over a three-year period. The Company plans to grant these RSU’s to participants in the second quarter of 2020. The amount of benefit under each LTIP will be determined individually at the end of the 36 month performance period ending December 31. The benefits earned under each LTIP will be paid out in equity in the first quarter following the end of the performance period. The participants are required to be employed on the day of payout in order to receive the payment. In the three months ended March 31, 2020, the Company also granted 13,349 shares of restricted stock to directors. These shares have a one-year vesting period. Following is stock option activity under the plans during the three months ended March 31, 2020: Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in 000’s) Options outstanding, January 1, 2020 17,700 $ 17.60 Forfeited or cancelled — — Exercised — — Exchanged 39,983 16.00 Granted — — Options outstanding, March 31, 2020 57,683 $ 16.49 5.06 $ 152 Vested or expected to vest at March 31, 2020 57,683 $ 16.49 5.06 $ 152 Exercisable at March 31, 2020 55,783 $ 16.41 5.04 $ 152 All of the 39,983 options exchanged are associated with the conversion of Proceeds, related tax benefits realized from options exercised and intrinsic value of options exercised were as follows (in thousands): Three Months Ended March 31, 2020 2019 Proceeds of options exercised $ — $ 185 Related tax benefit recognized — 4 Intrinsic value of options exercised — 360 As of March 31, 2020, there was $10,000 of total unrecognized compensation cost related to unvested stock options granted under the Company’s equity plans. The cost is expected to be recognized over a weighted-average period of 0.76 years . At March 31, 2020, 46,129 RSUs and 60,650 restricted stock grants were unvested. Compensation expense related to RSUs and STIP is recognized over the performance period based on the achievements of targets as established under the plan documents. Total expense of $1.0 million was recorded during the three months ended March 31, 2020, compared to expense of $523,000 for the three months ended March 31, 2019. There was approximately $858,000 and $1.2 million included within other liabilities at March 31, 2020 and December 31, 2019, respectively, related to the STIP. Restricted Stock Units Stock Grants Unvested Shares Shares Weighted- Average Grant Date Fair Value Shares Weighted- Average Grant Date Fair Value Unvested at January 1, 2020 158,470 $ 25.72 48,545 $ 27.49 Granted — — 13,349 25.75 Vested (86,050 ) 25.48 (1,244 ) 28.60 Forfeited (26,291 ) 25.58 — — Unvested at March 31, 2020 46,129 $ 26.24 60,650 $ 27.09 The maximum amount of compensation expense that may be recorded for the active LTIPs at March 31, 2020, is approximately $2.7 million. However, the estimated expense expected to be recorded as of March 31, 2020, based on the performance measures in the plans, is $2.7 million, of which $2.5 million is unrecognized at March 31, 2020, and will be recognized over the remaining performance periods.

Dividends on Common Stock

Dividends on Common Stock	3 Months Ended
	Mar. 31, 2020
Dividends Common Stock [Abstract]
Dividends on Common Stock	5 . Dividends on Common First Defiance declared and paid a $0.22 per common stock dividend in the first quarter of 2020 and declared and paid a $0.19 per common stock dividend in the first quarter of 2019.

(Loss) Earnings Per Common Shar

(Loss) Earnings Per Common Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
(Loss) Earnings Per Common Share	6 . (Loss) Earnings Per Common Share Basic (loss) earnings per share are calculated using the two-class method. The two-class method is an earnings allocation formula under which (loss) earnings per share is calculated from common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all (losses) earnings distributed and undistributed, are allocated to participating securities and common shares based on their respective rights to receive dividends. Unvested share-based payment awards that contain non-forfeitable rights to dividends are considered participating securities (i.e., unvested restricted stock), not subject to performance based measures. The following table sets forth the computation of basic and diluted (loss) earnings per common share: Three Months Ended March 31, 2020 2019 (In Thousands, except per share data) Basic (Loss) Earnings Per Share: Net (loss) income available to common shareholders $ (22,482 ) $ 11,482 Less: (loss) income allocated to participating securities (39 ) 9 Net (loss) income allocated to common shareholders (22,443 ) 11,473 Weighted average common shares outstanding including participating securities 31,721 20,030 Less: Participating securities 55 16 Average common shares 31,666 20,014 Basic (loss) earnings per common share $ (0.71 ) $ 0.57 Diluted (Loss) Earnings Per Share: Net (loss) income allocated to common shareholders $ (22,443 ) $ 11,473 Weighted average common shares outstanding for basic (loss) earnings per common share 31,666 20,014 Add: Dilutive effects of stock options — 81 Average shares and dilutive potential common shares 31,666 20,095 Diluted (loss) earnings per common share $ (0.71 ) $ 0.57 Since net income allocated to common shareholders was negative for the quarter ended March 31, 2020, there is no dilutive effect of stock options included in the diluted (loss) earnings per common share calculation. 3,376 shares subject to issue upon exercise of options of in 2019 were excluded from the diluted earnings per common share calculation as they were anti-dilutive.

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Investment Securities	7 . Investment Securities The following is a summary of available-for-sale securities: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In Thousands) At March 31, 2020 Available-for-Sale Securities: Obligations of U.S. government corporations and agencies $ 28,871 $ 1,411 $ — $ 30,282 Mortgage-backed securities 193,575 7,455 (4 ) 201,026 Collateralized mortgage obligations 134,144 3,476 (12 ) 137,608 Corporate bonds 22,381 74 (388 ) 22,067 Obligations of state and political subdivisions 139,652 4,252 (681 ) 143,223 Total Available-for-Sale $ 518,623 $ 16,668 $ (1,085 ) $ 534,206 As a result of the merger, securities with a fair value of $262.8 million were acquired on January 31, 2020. Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In Thousands) At December 31, 2019 Available-for-sale Obligations of U.S. government corporations and agencies $ 2,518 $ 6 $ — $ 2,524 Mortgage-backed securities 88,380 1,380 (113 ) 89,647 Collateralized mortgage obligations 83,008 814 (85 ) 83,737 Corporate bonds 12,011 90 — 12,101 Obligations of state and political subdivisions 91,406 4,042 (9 ) 95,439 Total Available-for-Sale $ 277,323 $ 6,332 $ (207 ) $ 283,448 The amortized cost and fair value of the investment securities portfolio at March 31, 2020, are shown below by contractual maturity. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. For purposes of the maturity table, mortgage-backed securities (“MBS”) and collateralized mortgage obligations (“CMO”) which are not due at a single maturity date, have not been allocated over the maturity groupings. These securities may mature earlier than their weighted-average contractual maturities because of principal prepayments. Available-for-Sale Amortized Cost Fair Value (In Thousands) Due in one year or less $ 4,393 $ 4,391 Due after one year through five years 20,876 20,747 Due after five years through ten years 65,575 67,675 Due after ten years 100,060 102,759 MBS/CMO 327,719 338,634 $ 518,623 $ 534,206 Investment securities with a carrying amount of $321.3 million at March 31, 2020, were pledged as collateral on public deposits, securities sold under repurchase agreements and the Federal Reserve discount window. The following tables summarize First Defiance’s securities that were in an unrealized loss position at March 31, 2020, and December 31, 2019: Duration of Unrealized Loss Position Less than 12 Months 12 Months or Longer Total Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Unrealized Losses (In Thousands) At March 31, 2020 Available-for-sale securities: Mortgage-backed securities — — 199 (4 ) 199 (4 ) Collateralized mortgage obligations 8,793 (12 ) 8,793 (12 ) Corporate bonds 16,933 (388 ) 16,933 (388 ) Obligations of state and political subdivisions 38,674 (681 ) 38,674 (681 ) Total temporarily impaired securities $ — $ — $ 64,599 $ (1,085 ) $ 64,599 $ (1,085 ) Duration of Unrealized Loss Position Less than 12 Months 12 Months or Longer Total Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Unrealized Losses (In Thousands) At December 31, 2019 Available-for-sale securities: Mortgage-backed securities-residential $ 13,830 $ (42 ) $ 9,721 $ (71 ) $ 23,551 $ (113 ) Collateralized mortgage obligations 7,448 (29 ) 5,549 (56 ) 12,997 (85 ) Obligations of state and political subdivisions 1,413 (9 ) - - 1,413 (9 ) Total temporarily impaired securities $ 22,691 $ (80 ) $ 15,270 $ (127 ) $ 37,961 $ (207 ) There were no sales of securities during the three months ended March 31, 2020 or 2019. ASU 2016-13 makes targeted improvements to the accounting for credit losses on securities available for sale. The concept of other than-temporarily impaired has been replaced with the allowance for credit losses. Unlike securities held to maturity, securities available for sale are evaluated on an individual level and pooling of securities is not allowed. Quarterly, the Company evaluates if any security has a fair value less than its amortized cost. Once these securities are identified, in order to determine whether a decline in fair value resulted from a credit loss or other factors, the Company performs further analysis as outlined below: • Review the extent to which the fair value is less than the amortized cost and observe the security’s lowest credit rating as reported by third-party credit ratings companies. • Any securities that are downgraded by a third party ratings company above would be subjected to additional analysis that may include, but is not limited to: changes in market interest rates, changes in securities credit ratings, security type, service area economic factors, financial performance of the issuer/or obligor of the underlying issue and third-party guarantee. • If the Company determines that a credit loss exists, the credit portion of the allowance will be measured using a discounted cash flow (DCF) analysis using the effective interest rate as of the security’s purchase date. The amount of credit loss the Company records will be limited to the amount by which the amortized cost exceeds the fair value. As of March 31, 2020, management had determined that no credit loss exists. Accrued interest on AFS debt securities totaled $2.8 million at March 31, 2020 and is excluded from the ACLS. Accrued interest on AFS debt securities is presented as a component of other

Loans

Loans	3 Months Ended
	Mar. 31, 2020
Loans And Leases Receivable Net Reported Amount [Abstract]
Loans	8. Loans Loan segments have been identified by evaluating the portfolio based on collateral and credit risk characteristics. Loans receivable consist of the following: March 31, 2020 December 31, 2019 (In Thousands) Real Estate: Residential $ 1,265,901 $ 324,773 Commercial 2,200,266 1,506,026 Construction 521,442 305,305 3,987,609 2,136,104 Other Loans: Commercial 897,865 578,071 Home equity and improvement 301,146 122,864 Consumer finance 137,679 37,649 1,336,690 738,584 Loans before deferred loan origination fees and costs 5,324,299 2,874,688 Deduct: Undisbursed construction loan funds (206,236 ) (126,108 ) Net deferred loan origination fees and costs (4,146 ) (2,259 ) Allowance for credit losses (85,859 ) (31,243 ) Total loans $ 5,028,058 $ 2,715,078 The following table discloses allowance for credit loss activity for the quarters ended March 31, 2020 and 2019 by portfolio segment (In Thousands): Quarter Ended March 31, 2020 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,867 $ 16,302 $ 996 $ 9,003 $ 1,700 $ 375 $ 31,243 Impact of ASC 326 Adoption 1,765 3,682 (223 ) (2,263 ) (521 ) (86 ) 2,354 Acquisition related allowance for credit loss (PCD) 1,077 4,053 — 2,272 248 48 7,698 Charge-Offs (184 ) (16 ) — (96 ) (30 ) (108 ) (434 ) Recoveries 101 340 — 669 42 60 1,212 Provisions(1)(2) 17,698 18,154 111 2,316 2,515 2,992 43,786 Ending Allowance $ 23,324 $ 42,515 $ 884 $ 11,901 $ 3,954 $ 3,281 $ 85,859 (1) Allowance/provision are not comparable to prior periods due to the adoption of CECL. (2) Provision for the quarter ended March, 31, 2020 includes $25.9 million as a result of the Merger with UCFC in the first quarter Quarter Ended March 31, 2019 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,881 $ 15,142 $ 682 $ 7,281 $ 2,026 $ 319 $ 28,331 Charge-Offs (172 ) — — (187 ) (33 ) (142 ) (534 ) Recoveries 13 96 — 12 24 10 155 Provisions 89 (169 ) 49 170 (89 ) 162 212 Ending Allowance $ 2,811 $ 15,069 $ 731 $ 7,276 $ 1,928 $ 349 $ 28,164 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2019 (in thousands): As of December 31, 2019 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Allowance for credit loss attributable to: Individually evaluated for impairment $ 115 $ 85 $ — $ 174 $ 48 $ — $ 422 Collectively evaluated for impairment 2,752 16,217 996 8,829 1,652 375 30,821 Acquired with deteriorated credit quality — — — — — — — Total Allowance $ 2,867 $ 16,302 $ 996 $ 9,003 $ 1,700 $ 375 $ 31,243 Loans: Individually evaluated for impairment $ 7,049 $ 21,132 $ — $ 6,655 $ 759 $ 28 $ 35,623 Collectively evaluated for impairment 318,106 1,490,306 206,721 573,244 122,963 37,808 2,749,148 Acquired with deteriorated credit quality 989 921 — 12 — — 1,922 Total loans $ 326,144 $ 1,512,359 $ 206,721 $ 579,911 $ 123,722 $ 37,836 $ 2,786,693 The following table presents the average balance, interest income recognized and cash basis income recognized on impaired loans by class of loans for the three months ended March 31, 2019 (in thousands): Three Months Ended March 31, 2019 Average Balance Interest Income Recognized Cash Basis Income Recognized Residential Owner Occupied $ 4,552 $ 64 $ 60 Residential Non Owner Occupied 2,080 30 32 Total Residential Real Estate 6,632 94 92 CRE Owner Occupied 7,365 166 132 CRE Non Owner Occupied 1,989 33 26 Multi-Family Real Estate 1,332 20 20 Agriculture Land 12,903 206 197 Other CRE 1,154 34 33 Total Commercial Real Estate 24,743 459 408 Construction — — — Commercial Working Capital 8,089 143 91 Agriculture Production — — — Commercial Other 1,870 27 24 Total Commercial 9,959 170 115 Home Equity and Improvement 921 14 13 Consumer Finance 36 1 1 Total Impaired Loans $ 42,291 $ 738 $ 629 The following table presents the amortized cost basis of collateral-dependent loans by class of loans and collateral type as of March 31, 2020 (in thousands): March 31, 2020 Real Estate Equipment and Machinery Inventory and Receivables Vehicles Total Real Estate: Residential $ 1,505 $ — $ — $ — $ 1,505 Commercial 18,688 — — — 18,688 Construction — — — — — Other Loans: Commercial 440 4,010 1,285 332 6,067 Home equity and improvement 1 — — — 1 Consumer finance — — — 72 72 Total $ 20,634 $ 4,010 $ 1,285 $ 404 $ 26,333 The following table presents loans individually evaluated for impairment by class of loans (in thousands): December 31, 2019 Unpaid Principal Balance* Recorded Investment Allowance for Credit Loss Allocated With no allowance recorded: Residential Owner Occupied $ 86 $ 86 $ — Residential Non Owner Occupied 962 967 — Total Residential Real Estate 1,048 1,053 — CRE Owner Occupied 5,098 4,814 — CRE Non Owner Occupied 1,815 1,006 — Multi-Family Real Estate 128 130 — Agriculture Land 12,734 12,792 — Other CRE — — — Total Commercial Real Estate 19,775 18,742 — Construction — — — Commercial Working Capital 5,417 5,435 — Agriculture Production — — — Commercial Other 469 471 — Total Commercial 5,886 5,906 — Home Equity and Improvement 151 151 — Consumer Finance — — — Total loans with no allowance recorded $ 26,860 $ 25,852 $ — With an allowance recorded: Residential Owner Occupied $ 5,137 $ 4,977 $ 104 Residential Non Owner Occupied 1,014 1,019 11 Total Residential Real Estate 6,151 5,996 115 CRE Owner Occupied 2,085 1,623 60 CRE Non Owner Occupied 317 319 13 Multi-Family Real Estate — — — Agriculture Land 262 268 3 Other CRE 401 180 9 Total Commercial Real Estate 3,065 2,390 85 Construction — — — Commercial Working Capital 682 450 150 Agriculture Production — — — Commercial Other 318 299 24 Total Commercial 1,000 749 174 Home Equity and Improvement 654 608 48 Consumer Finance 28 28 — Total loans with an allowance recorded $ 10,898 $ 9,771 $ 422 Non-performing loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All loans greater than 90 days past due are placed on non-accrual status. Effective January 1, 2020 with the adoption of ASC Topic 326, the Company began including non-accrual purchase credit deteriorated (PCD) loans in its non-performing loans. As such, the non-performing loans as of March 31, 2020 include PCD loans accounted for pursuant to ASC Topic 326 as these loans are individually evaluated. The non-performing loans do not include PCD (formerly purchase credit impaired (PCI)) loans as of December 31, 2019, as the PCD loans prior to adopting ASC Topic 326 were evaluated on a pool basis. The following table presents the current balance of the aggregate amounts of non-performing assets, comprised of non-performing loans and real estate owned as of the dates indicated: March 31, 2020 December 31, 2019 (In Thousands) Non-accrual loans $ 32,593 $ 13,437 Loans over 90 days past due and still accruing 99 — Total non-performing loans 32,692 13,437 Real estate and other assets held for sale 548 100 Total non-performing assets $ 33,240 $ 13,537 Troubled debt restructuring, still accruing $ 7,473 $ 8,486 The following table presents the aging of the amortized cost in past due and non- accrual loans as of March 31, 2020, by class of loans (In Thousands): Current 30 - 59 days 60 - 89 days 90 + days Total Past Due Total Non- Accrual Real Estate: Residential 1,242,282 2,649 1,303 — 3,952 2,985 Commercial 2,160,018 57 5 — 62 5,196 Construction 310,783 8 — — 8 — Other Loans: Commercial 867,758 124 125 — 249 3,961 Home equity and improvement 292,442 2,490 218 — 2,708 — Consumer finance 131,117 343 29 99 471 728 PCD 66,286 2,393 795 — 3,188 19,723 Total Loans $ 5,070,686 $ 8,064 $ 2,475 $ 99 $ 10,638 $ 32,593 The following table presents the aging of the recorded investment in past due and non-accrual loans as of December 31, 2019, by class of loans (In Thousands): Current 30 - 59 days 60 - 89 days 90 + days Total Past Due Total Non Accrual Real Estate: Residential 323,600 1,328 570 646 2,544 2,411 Commercial 1,509,132 339 172 2,716 3,227 7,609 Construction 206,721 — — — — — Other Loans: Commercial 576,988 273 206 2,444 2,923 2,961 Home equity and improvement 122,487 956 240 39 1,235 449 Consumer finance 37,622 143 64 7 214 7 Total Loans $ 2,776,550 $ 3,039 $ 1,252 $ 5,852 $ 10,143 $ 13,437 Troubled Debt Restructurings As of March 31, 2020, and December 31, 2019, the Company had a recorded investment in troubled debt restructurings (“TDRs”) of $13.8 million and $15.1 million, respectively. The Company allocated $301,000 and $388,000 of specific reserves to those loans at March 31, 2020, and December 31, 2019, respectively, and had committed to lend additional amounts totaling up to $250,000 and $226,000 at March 31, 2020, and December 31, 2019, respectively. The Company offers various types of concessions when modifying a loan, however, forgiveness of principal is rarely granted. Each TDR is uniquely designed to meet the specific needs of the borrower. Commercial and industrial loans modified in a TDR often involve temporary interest-only payments, term extensions and converting revolving credit lines to term loans. Additional collateral or an additional guarantor is often requested when granting a concession. Commercial mortgage loans modified in a TDR often involve temporary interest-only payments, re-amortization of remaining debt in order to lower payments and sometimes reducing the interest rate lower than the current market rate. Residential mortgage loans modified in a TDR are comprised of loans where monthly payments are lowered, either through interest rate reductions or principal only payments for a period of time, to accommodate the borrowers’ financial needs, interest is capitalized into principal, or the term and amortization are extended. Home equity modifications are made infrequently and usually involve providing an interest rate that is lower than the borrower would be able to obtain due to credit issues. All retail loans where the borrower is in bankruptcy are classified as TDRs regardless of whether or not a concession is made. Of the loans modified in a TDR as of March 31, 2020, $6.3 million were on non-accrual status and partial charge-offs have in some cases been taken against the outstanding balance. Loans modified as a TDR may have the financial effect of increasing the allowance associated with the loan. If the loan is determined to be collateral dependent, the estimated fair value of the collateral, less any selling costs is used to determine if there is a need for a specific allowance or charge-off. If the loan is determined to be cash flow dependent, the allowance is measured based on the present value of expected future cash flows discounted at the loan’s pre-modification effective interest rate. The following tables present loans by class modified as TDRs that occurred during the three month periods ending March 31, 2020, and March 31, 2019: Loans Modified as a TDR for the Three Months Ended March 31, 2020 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Real Estate: Residential 2 $ 378 Commercial 1 93 Construction — — Other Loans: Commercial 5 156 Home equity and improvement 1 26 Consumer finance — — Total 9 $ 653 The loans described above increased the allowance for credit losses (“ACL”) by $29,000 in the three month period ending March 31, 2020. Loans Modified as a TDR for the Three Months Ended March 31, 2019 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Real Estate: Residential 3 $ 473 Commercial — — Construction — — Other Loans: Commercial 1 14 Home equity and improvement 1 20 Consumer finance 1 7 Total 6 $ 514 The loans described above decreased the ALLL by $6,000 in the three month period ending March 31, 2019. The following tables present loans by class modified as TDRs for which there was a payment default within twelve months following the modification during the three month periods ended March 31, 2020, and March 31, 2019: Three Months Ended March 31, 2020 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Real Estate: Residential 3 $ 268 Commercial 1 172 Construction — — Other Loans: Commercial 1 132 Home equity and improvement 1 146 Consumer finance — — Total 6 $ 718 The TDRs that subsequently defaulted described above had no effect on the ACL for the three month period ended March 31, 2020 and increased the ACL by $15,000 for the three month period ended March 31, 2020. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed on the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. Three Months Ended March 31, 2019 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Real Estate: Residential 1 $ 76 Commercial — — Construction — — — — Other Loans: — — Commercial 3 2,544 Home equity and improvement 1 61 Consumer finance — — Total 5 $ 2,681 The TDRs that subsequently defaulted described above decreased the ALLL by $1,000 for the three month period ended March 31, 2019. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed on the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. Credit Quality Indicators Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. Loans are analyzed individually by classifying the loans as to credit risk. This analysis includes all non-homogeneous loans, such as commercial and commercial real estate loans and certain homogenous mortgage, home equity and consumer loans. This analysis is performed on a quarterly basis. First Defiance uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution's credit position at some future date. Substandard. Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Not Graded. Loans classified as not graded are generally smaller balance residential real estate, home equity and consumer installment loans which are originated primarily by using an automated underwriting system. These loans are monitored based on their delinquency status and are evaluated individually only if they are seriously delinquent. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. As of March 31, 2020, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total Real Estate: Residential 1,046,718 390 3,685 — 198,426 1,249,219 Commercial 2,108,684 28,045 27,272 — 1,275 2,165,276 Construction 290,253 — — — 20,538 310,791 Other Loans: Commercial 839,917 20,477 11,574 — — 871,968 Home equity and improvement 194,262 — 322 — 100,566 295,150 Consumer finance 100,059 — 31 13 32,213 132,316 PCD 27,851 21,151 40,195 — — 89,197 Total Loans $ 4,607,744 $ 70,063 $ 83,079 $ 13 $ 353,018 $ 5,113,917 As of December 31, 2019, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total Real Estate: Residential 159,539 415 3,479 — 162,711 326,144 Commercial 1,460,989 27,197 23,097 — 1,076 1,512,359 Construction 182,858 1,645 — — 22,218 206,721 Other Loans: Commercial 548,012 24,162 7,737 — — 579,911 Home equity and improvement — — 315 — 123,407 123,722 Consumer finance — — 20 — 37,816 37,836 Total Loans $ 2,351,398 $ 53,419 $ 34,648 $ — $ 347,228 $ 2,786,693 The table below presents the amortized cost basis of loans by credit quality indicator and class of loans based on the most recent analysis performed ($ in thousands): Term of loans by origination 2020 2019 2018 2017 2016 Prior Revolving Loans Total As of March 31, 2020 Real Estate Residential: Risk Rating Pass $ 58,175 $ 162,634 $ 206,799 $ 190,256 $ 186,702 $ 437,887 $ 2,691 $ 1,245,144 Special Mention — 97 58 — 123 98 14 390 Substandard — — 236 63 219 3,167 — 3,685 Doubtful — — — — — — — — Total $ 58,175 $ 162,731 $ 207,093 $ 190,319 $ 187,044 $ 441,152 $ 2,705 $ 1,249,219 Commercial: Risk Rating Pass $ 105,546 $ 450,533 $ 370,078 $ 391,162 $ 243,768 $ 530,218 $ 18,654 $ 2,109,959 Special Mention — 1,664 999 3,096 2,628 18,935 723 28,045 Substandard — 291 1,607 2,497 1,340 18,839 2,698 27,272 Doubtful — — — — — — — — Total $ 105,546 $ 452,488 $ 372,684 $ 396,755 $ 247,736 $ 567,992 $ 22,075 $ 2,165,276 Construction: Risk Rating Pass $ 4,502 $ 148,694 $ 94,356 $ 49,665 $ 13,137 $ 437 $ - $ 310,791 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total $ 4,502 $ 148,694 $ 94,356 $ 49,665 $ 13,137 $ 437 $ - $ 310,791 Other Loans Commercial: Risk Rating Pass $ 55,857 $ 191,337 $ 108,146 $ 61,628 $ 34,192 $ 43,359 $ 345,398 $ 839,917 Special Mention 25 881 129 2,970 60 592 15,820 20,477 Substandard 22 136 228 231 340 273 10,344 11,574 Doubtful — — — — — — — — Total $ 55,904 $ 192,354 $ 108,503 $ 64,829 $ 34,592 $ 44,224 $ 371,562 $ 871,968 Home equity and Improvement: Risk Rating Pass $ 2,741 $ 10,976 $ 5,857 $ 9,960 $ 9,489 $ 36,520 $ 219,285 $ 294,828 Special Mention — — — — — — — — Substandard — — — — — 80 242 322 Doubtful — — — — — — — — Total $ 2,741 $ 10,976 $ 5,857 $ 9,960 $ 9,489 $ 36,600 $ 219,527 $ 295,150 Consumer Finance: Risk Rating Pass $ 11,543 $ 52,569 $ 30,898 $ 17,149 $ 8,692 $ 4,922 $ 6,499 $ 132,272 Special Mention — — — — — — — — Substandard — — — 31 — — — 31 Doubtful — — 6 — 7 — — 13 Total $ 11,543 $ 52,569 $ 30,904 $ 17,180 $ 8,699 $ 4,922 $ 6,499 $ 132,316 PCD: Risk Rating Pass $ - $ 292 $ 546 $ 1,015 $ 783 $ 16,847 $ 8,368 $ 27,851 Special Mention — 24 2,783 9,697 1,496 4,441 2,710 21,151 Substandard — 102 110 17,378 1,776 11,970 8,859 40,195 Doubtful — — — — — — — — Total $ - $ 418 $ 3,439 $ 28,090 $ 4,055 $ 33,258 $ 19,937 $ 89,197 Allowance for Credit Losses (ACL) The Company has adopted ASU 2016-13 (Topic 326 – Credit Losses) to calculate the ACL which requires a projection of credit loss over the contract lifetime of the credit adjusted for prepayment tendencies. This valuation account is deducted from the loans amortized cost basis to present the net amount expected to be collected on the loan. The ACL is adjusted through the provision for credit losses and reduced by net charge offs of loans. The credit loss estimation process involves procedures that consider the unique characteristics of the Company’s portfolio segments. These segments are further disaggregated into the loan pools for monitoring. When computing allowance levels, a model of risk characteristics, such as loss history and delinquency status, along with current conditions and a supportable forecast is used to determine credit loss assumptions. The Company is generally utilizing two methodologies to analyze loan pools, discounted cash flows (“DCF”) and probability of default/loss given default (“PD/LGD”). A default can be trigger by one of several different asset quality factors including past due status, non-accrual status or if the loan has had a charge-off. The PD/LGD utilizes charge off data from the Federal Financial Institutions Examination Council to construct a default rate. The Company estimates losses over an approximate one-year forecast period using Moody’s baseline economic forecasts, and then reverts to longer term historical loss experience over a three-year period. This default rate is further segmented based on the risk of the credit assigning a higher default rate to riskier credits. The DCF methodology was selected as the most appropriate for loan segments with longer average lives and regular payment structures. The DCF model has two key components, the loss driver analysis combined with a cash flow analysis. The contractual cash flow is adjusted for PD/LGD and prepayment speed to establish a reserve level. The prepayment studies are updated quarterly by a third-party for each applicable pool. The remaining life method was selected for the consumer loan segment since the pool contains loans with many different structures and payment streams and collateral. The weighted average remaining life uses an average annual charge-off rate applied to the contractual term, further adjusted for estimated prepayments to determine the unadjusted historical charge-off rate for the remaining balance of assets. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family nonowner occupied DCF National unemployment 1-4 Family owner occupied DCF National unemployment Commercial real estate Commercial real estate nonowner occupied DCF National unemployment Commercial real estate owner occupied DCF National unemployment Multi Family DCF National unemployment Agriculture Land DCF National unemployment Other commercial real estate DCF National unemployment Construction secured by real estate Construction PD/LGD Call report loss history Commercial Commercial working capital PD/LGD Call report loss history Agriculture production PD/LGD Call report loss history Other commercial PD/LGD Call report loss history Home equity and improvement Home equity and improvement PD/LGD Call report loss history Consumer finance Consumer finance Remaining life Call report loss history According to the accounting standard an entity may make an accounting policy election not to measure an allowance for credit losses for accrued interest receivable if the entity writes off the applicable accrued interest receivable balance in a timely manner. The Company has made the accounting policy election not to measure an allowance for credit losses for accrued interest receivables for all loan segments. Current policy dictates that a loan will be placed on nonaccrual status, with the current accrued interest receivable balance being written off, upon the loan being 90 days delinquent or when the loan is deemed to be collateral dependent and the collateral analysis shows less than 1.2 times discounted collateral coverage based on a current assessment of the value of the collateral. In addition to the ASC Topic 326 requires the Company to establish a liability for anticipated credit losses for unfunded commitments. To accomplish this, the company must first establishes a loss expectation for extended (funded) commitments. This loss expectation, expressed as a ratio to the amortized cost basis, is then applied to the portion of unfunded commitments not considered unilaterally cancelable, and considered by the company’s management as likely to fund over the life of the instrument. At March 31, 2020, the Company had $1.3 billion in unfunded commitments and set aside $5.7 million in anticipated credit losses. This reserve is recorded in other liabilities as opposed to the ACL. The determination of ACL is complex and the Company makes decisions on the effects of matters that are inherently uncertain. Evaluations of the loan portfolio and individual credits require certain estimates, assumptions and judgements as to the facts and circumstances related to particular situations or credits. There may be significant changes in the ACL in future periods determined by prevailing factors at that point in time along with future forecasts. Purchased Loans As a result of the Merger, the Company acquired $2.3 billion in loans. Par value of purchased loans follows (in thousands): 2020 Par value of acquired loans at acquisition $ 2,314,588 Credit discount 34,610 Non-credit discount/(premium) at acquisition (8,497 ) Purchase price of loans at acquisition $ 2,340,701 Under ASU Topic 326, when loans are purchased with evidence of more than insignificant deterioration of credit they are accounted for as purchase credit deteriorated (“PCD”). PCD loans acquired in a transaction are marked to fair value and a mark on yield is recorded. In addition, an adjustment is made to the ACL for the expected loss on the acquisition date. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the income statement. On January 31, 2020, the Company acquired PCD loans with a fair value of $79.1 million, credit discount $7.7 million and a noncredit discount of $4.1 million . Loan Balance ACL Balance (In Thousands) Real Estate: Residential $ 17,651 $ 1,345 Commercial 37,070 3,935 Construction 1,034 52 55,755 5,332 Other Loans: Commercial 25,921 2,255 Home equity and improvement 6,268 258 Consumer finance 1,253 64 33,442 2,577 Total $ 89,197 $ 7,909 At March 30, 2020 the Company had $2.0 million in loans that had previously been accounted for as purchase credit impaired. Foreclosure Proceedings Consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure totaled $6.3 million as of March 31, 2020, and $981,000 as of December 31, 2019. The increase is a result of the merger with UCFC.

Mortgage Banking

Mortgage Banking	3 Months Ended
	Mar. 31, 2020
Mortgage Banking [Abstract]
Mortgage Banking	9 . Mortgage Banking Net revenues from servicing Three Months Ended March 31, 2020 2019 (In Thousands) Gain from sale of mortgage loans $ 4,902 $ 1,301 Mortgage loans servicing revenue (expense): Mortgage loans servicing revenue 1,594 939 Amortization of mortgage servicing rights (1,163 ) (286 ) Mortgage servicing rights valuation adjustments (4,485 ) (113 ) (4,054 ) 540 Net revenue from sale and servicing of mortgage loans $ 848 $ 1,841 The unpaid principal balance of residential mortgage loans serviced for third parties was $3.0 billion at March 31, 2020, and $1.46 billion at December 31, 2019. Activity for capitalized mortgage servicing rights and the related valuation allowance follows for the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 (In Thousands) Mortgage servicing assets: Balance at beginning of period $ 10,801 $ 10,419 Loans sold, servicing retained 1,376 278 Mortgage servicing rights acquired 9,747 — Amortization (1,163 ) (286 ) Carrying value before valuation allowance at end of period 20,761 10,411 Valuation allowance: Balance at beginning of period (534 ) (300 ) Impairment recovery (charges) (4,485 ) (113 ) Balance at end of period (5,019 ) (413 ) Net carrying value of MSRs at end of period $ 15,742 $ 9,998 Fair value of MSRs at end of period $ 16,105 $ 10,264 Amortization of mortgage servicing rights is computed based on payments and payoffs of the related mortgage loans serviced. Estimates of future amortization expense are not easily estimable. The Company has established an accrual for secondary market buy-back activity. A liability of $43,000 was accrued at both March 31, 2020, and December 31, 2019, respectively. There was no expense or credit recognized related to the accrual in the three months ended March 31, 2020 or 2019.

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	10. Leases Due to the merger with UCFC, on January 31, 2020, the Company performed a valuation on UCFC’s leases to determine an initial right of use asset (ROU asset) and lease liability. The Company recorded an initial ROU asset of $5.0 million and a lease liability of $5.1 million for these leases. The Company’s lease agreements have maturity dates ranging from December 2020 to September 2044, some of which include options for multiple five and ten year extensions. The weighted average remaining life of the lease term for these leases was 17.58 years as of March 31, 2020 and 17.07 years as of December 31, 2019. The weighted average discount rate for leases was 2.55% as of March 3, 2020 and 3.17% as of December 31, 2019. The total operating lease costs were $517,000 for the three months ended March 31, 2020, and $243,000 for the three months ended March 31, 2019, respectively. The right-of-use asset, included in other assets, was $17.7 million and $8.9 million at March 31, 2020 and December 31, 2019, respectively. The lease liabilities, included in other liabilities, were $18.2 million and $9.5 million as of March 31, 2020 and December 31, 2019, respectively. Undiscounted cash flows included in lease liabilities have expected contractual payments as follows: (in thousands) March 31, 2020 2020 $ 1,913 2021 2,295 2022 1,944 2023 1,539 2024 1,311 Thereafter 14,911 Total undiscounted minimum lease payments $ 23,913 Present value adjustment (5,687 ) Total lease liabilities $ 18,226

Deposits

Deposits	3 Months Ended
	Mar. 31, 2020
Deposits [Abstract]
Deposits	1 1 . Deposits A summary of deposit March 31, 2020 December 31, 2019 (In Thousands) Non-interest-bearing checking accounts $ 1,041,315 $ 630,359 Interest-bearing checking and money market accounts 2,052,935 1,198,012 Savings deposits 623,331 303,166 Retail certificates of deposit less than $250,000 1,091,003 631,253 Retail certificates of deposit greater than $250,000 185,564 107,535 $ 4,994,148 $ 2,870,325

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2020
Subordinated Borrowings [Abstract]
Borrowings	1 2 . Borrowings First Defiance’s debt, FHLB advances and junior subordinated debentures owed to unconsolidated subsidiary trusts are comprised of the following: March 31, 2020 December 31, 2019 (In Thousands) FHLB Advances: Single maturity fixed rate advances $ 486,000 $ 83,999 Amortizable mortgage advances — 1,085 Overnight advances — — Fair value adjustment on acquired balances — (21 ) Total $ 486,000 $ 85,063 Junior subordinated debentures owed to unconsolidated subsidiary trusts $ 36,083 $ 36,083 The FHLB advances outstanding at March 31, 2020, have maturities of $451.0 million in 2020, $5.0 million in 2021 and $10.0 maturing in each of 2022, 2023 and 2024. In March 2007, the Company sponsored an affiliated trust, First Defiance Statutory Trust II (“Trust Affiliate II”) that issued $15 million of Guaranteed Capital Trust Securities (“Trust Preferred Securities”). In connection with this transaction, the Company issued $15.5 million of Junior Subordinated Deferrable Interest Debentures (Subordinated Debentures) to Trust Affiliate II. The Company formed Trust Affiliate II for the purpose of issuing Trust Preferred Securities to third-party investors and investing the proceeds from the sale of these capital securities solely in Subordinated Debentures of the Company. The Subordinated Debentures held by Trust Affiliate II are the sole assets of that trust. The Company is not considered the primary beneficiary of Trust Affiliate II (variable interest entity), therefore the trust is not consolidated in the Company’s financial statements, but rather the subordinated debentures are shown as a liability. The Trust Preferred Securities issued by Trust Affiliate II are subject to mandatory redemption, in whole or part, upon repayment of the Subordinated Debentures. The Company has entered into an agreement that fully and unconditionally guarantees the Trust Preferred Securities subject to the terms of the guarantee. The Trust Preferred Securities and Subordinated Debentures mature on June 15, 2037, but can be redeemed at the Company’s option at any time now. The Company also sponsored an affiliated trust, First Defiance Statutory Trust I (“Trust Affiliate I”), that issued $20 million of Trust Preferred Securities in 2005. In connection with this transaction, the Company issued $20.6 million of Subordinated Debentures to Trust Affiliate I. Trust Affiliate I was formed for the purpose of issuing Trust Preferred Securities to third-party investors and investing the proceeds from the sale of these capital securities solely in Subordinated Debentures of the Company. The Junior Debentures held by Trust Affiliate I are the sole assets of the trust. The Company is not considered the primary beneficiary of Trust Affiliate I (variable interest entity), therefore the trust is not consolidated in the Company’s financial statements, but rather the subordinated debentures are shown as a liability. The Trust Preferred Securities issued by Trust Affiliate I are subject to mandatory redemption, in whole or in part, upon repayment of the Subordinated Debentures. The Company has entered into an agreement that fully and unconditionally guarantees the Trust Preferred Securities subject to the terms of the guarantee. The Trust Preferred Securities and Subordinated Debentures mature on December 15, 2035, but can be redeemed at the Company’s option at any time now. The subordinated debentures may be included in Tier 1 capital (with certain limitations applicable) under current regulatory guidelines and interpretations. Interest on both issues of Trust Preferred Securities may be deferred for a period of up to five years at the option of the issuer. Repurchase Agreements . We utilize securities sold under agreements to repurchase to facilitate the needs of our customers and to facilitate secured short-term funding needs. Securities sold under agreements to repurchase are stated at the amount of cash received in connection with the transaction. We monitor levels on a continuous basis. We may be required to provide additional collateral based on the fair value of the underlying securities. Securities pledged as collateral under repurchase agreements are maintained with our safekeeping agent. The balance of repurchase agreements was $2.0 million and $3.0 million at March 31, 2020 and December 31, 2019, respectively. All of the repurchase agreements were overnight and continuous as of March 31, 2020 and December 31, 2019. The repurchase agreements were collateralized by investment securities having a market value of $5.6 million and $5.8 at March 31, 2020 and December 31, 2019, respectively.

Commitments, Guarantees and Con

Commitments, Guarantees and Contingent Liabilities	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments, Guarantees and Contingent Liabilities	1 3 . Commitments, Guarantees and Contingent Liabilities Loan commitments are made to accommodate the financial needs of First Federal’s customers commitments that result in market risk. Standby letters of credit commit the Company to make payments on behalf of customers when certain specified future events occur. They primarily are issued to facilitate customers’ trade transactions. Both arrangements have credit risk, essentially the same as that involved in extending loans to customers, and are subject to the Company’s normal credit policies. Collateral (e.g., securities, receivables, inventory and equipment) is obtained based on management’s credit assessment of the customer. The Company’s maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of the periods stated below were as follows (In Thousands): March 31, 2020 December 31, 2019 Commitments to make loans $ 361,397 $ 178,811 Unused lines of credit 895,487 433,109 Standby letters of credit 12,745 14,215 Total $ 1,269,629 $ 626,135 Commitments to make loans are generally made for periods of 60 days or less.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	1 4 . Income Taxes The Company and its subsidiaries are subject to U.S. federal income tax as well as income tax in the state of Indiana. The Company is no longer subject to examination by taxing authorities for years before 2015. The Company currently operates primarily in the states of Ohio, Michigan, Pennsylvania and West Virginia which tax financial institutions based on their equity rather than their income. For further information on taxes refer to the discussion on CECL in Note 8. Loans Note 18. Business Combinations

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2020
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	1 5 . Derivative Financial Instruments At March 31, 2020, the Company had approximately $262.9 million of interest rate lock commitments and $318.1 million of forward commitments for the future delivery of residential mortgage loans and forward sales of mortgage backed securities. These commitments are considered derivatives. The Company had $17.0 million of interest rate lock commitments and $34.4 million of forward commitments at December 31, 2019. The fair value of these mortgage banking derivatives are reflected by a derivative asset recorded in other assets and a derivative liability recorded in other liabilities in the Consolidated Statements of Financial Condition. The table below provides data about the carrying values of these derivative instruments: March 31, 2020 December 31, 2019 Assets (Liabilities) Assets (Liabilities) Derivative Derivative Carrying Carrying Net Carrying Carrying Carrying Net Carrying Value Value Value Value Value Value (In Thousands) Derivatives not designated as hedging instruments Mortgage Banking Derivatives $ 4,073 $ 586 $ 3,487 $ 883 $ (9 ) $ 892 Interest Rate Swaps The Company maintains an interest rate protection program for commercial loan customers that was acquired in the merger with UCFC. Under this program, the Company provides a customer with a fixed rate loan while creating a variable rate asset for the Company by the customer entering into an interest rate swap with terms that match the loan. The Company offsets its risk exposure by entering into an offsetting interest rate swap with an unaffiliated institution. The Company had interest rate swaps associated with commercial loans with a notional value of $50.1 million and fair value of $1.9 million in other assets and $2.1 million in other liabilities at March 31, 2020. The difference in fair value of $194,000 between the asset and liability represents a credit valuation adjustment that flows through noninterest income. Since January 31, 2020, $108,000 of the $194,000 has flowed through noninterest income. The remainder was part of the Merger consideration. The Company had no interest rate swaps outstanding at December 31, 2019. Equity Linked Time Deposit The Company also acquired time deposits in its acquisition of UCFC that have written and purchased option derivatives to facilitate an equity linked time deposit product. The time deposit provides the purchaser a guaranteed return of principal at maturity plus a potential equity return (a written option), while the Bank receives a known stream of funds based on the equity return (a purchase option). The written and purchased options are mirror derivative instruments which are carried at fair value on the consolidated statement of financial condition. At March 31, 2020, the balance of the equity linked time deposits was $9.6 million and the written and purchased options each had a fair value of $86,000.

Other Comprehensive Income

Other Comprehensive Income	3 Months Ended
	Mar. 31, 2020
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Other Comprehensive Income	1 6 . Other Comprehensive Income The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below. Reclassification adjustments related to securities available for sale are included in gains on sale or call of securities in the accompanying consolidated condensed statements of income. Before Tax Amount Tax (Expense) Benefit Net of Tax Amount (In Thousands) Three months ended March 31, 2020: Securities available for sale and transferred securities: Change in net unrealized gain/loss during the period $ 9,458 $ (1,985 ) $ 7,473 Reclassification adjustment for net gains included in net income — — — Defined benefit postretirement medical plan: Reclassification adjustment for deferred tax on defined benefit postretirement medical plan — — — Total other comprehensive loss $ 9,458 $ (1,985 ) $ 7,473 Before Tax Amount Tax Expense (Benefit) Net of Tax Amount (In Thousands) Three months ended March 31, 2019: Securities available for sale: Change in net unrealized gain/loss during the period $ 4,603 $ (968 ) $ 3,635 Reclassification adjustment for net gains included in net income — — — Defined benefit postretirement medical plan: Reclassification adjustment for deferred tax on defined benefit Postretirement medical plan — 82 82 Total other comprehensive loss $ 4,603 $ (886 ) $ 3,717 Activity in accumulated other comprehensive income (loss), net of tax, was as follows: Securities Available For Sale Post- retirement Benefit Accumulated Other Comprehensive Income (Loss) (In Thousands) Balance January 1, 2020 $ 4,839 $ (244 ) $ 4,595 Other comprehensive income before reclassifications 7,473 — 7,473 Amounts reclassified from accumulated other comprehensive income — — — Net other comprehensive income during period 7,473 — 7,473 Balance March 31, 2020 $ 12,312 $ (244 ) $ 12,068 Balance January 1, 2019 $ (2,057 ) $ (91 ) $ (2,148 ) Other comprehensive income (loss) before reclassifications 3,635 — 3,635 Amounts reclassified from accumulated other comprehensive income — 82 82 Net other comprehensive income during period 3,635 82 3,717 Balance March 31, 2019 $ 1,578 $ (9 ) $ 1,569

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Event	1 7 . Subsequent Event The COVID-19 pandemic is creating extensive disruptions to the global economy and to the lives of individuals throughout the world. Business and consumer customers of the Bank are experiencing varying degrees of financial distress, which is expected to increase over the coming months and will likely adversely affect their ability to pay interest and principal on their loans and the value of the collateral securing their obligations may decline. These uncertainties may negatively impact the Statement of Financial Condition, the Statement of Income and the Statement of Cash Flows of the Company. The Company responded to the pandemic in numerous ways, including by actively participating in the Paycheck Protection Program (“PPP”) and distributing nearly $450 million to small businesses in our markets. In addition, the Company continues to receive requests for payment deferrals on loans. Through May, the Company approved approximately 600 deferrals totaling $611.3 million in net balances. Almost half of the deferrals were for the full six month period with the next largest category being a three month deferral. These actions may impact the Company’s performance during the remainder of 2020 although the specific details cannot be determined at this time.

Business Combinations

Business Combinations	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Business Combinations	1 8 . Business Combinations Effective January 31, 2020, the Company merged with UCFC and its subsidiaries, pursuant to the Merger Agreement. Pursuant to the Merger Agreement, UCFC was merged with and into First Defiance. Immediately following the Merger, Home Savings was merged with and into First Federal Bank of the Midwest, with First Federal surviving the Merger. In addition, UCFC’s wholly-owned insurance subsidiaries, HSB Insurance, LLC and United American Financial Services, Inc., each merged with the Company’s wholly-owned insurance subsidiary, First Insurance Group of the Midwest, Inc., with First Insurance Group of the Midwest, Inc. surviving the Merger. UCFC’s consolidated assets and equity (unaudited) as of January 31, 2020 totaled $2.8 billion and $324.5 million, respectively. The Company accounted for the transaction under the acquisition method of accounting, which means that the acquired assets and liabilities were recorded at fair value at the date of acquisition. The fair value estimates included in these financial statements are based on preliminary valuations. In accordance with ASC 805, the Company expensed approximately $11.5 million of direct acquisition costs during the three months ended March 31, 2020, of which $4.7 million was to settle employment and benefit agreements and for personnel expenses related to operating the new UCFC locations. The Company recorded $217.5 million of goodwill and $33.0 million of intangible assets in the first quarter of 2020. Goodwill represents the future economic benefits arising from net assets acquired that are not individually identified and separately recognized and is attributable to synergies expected to be derived from the combination of the two entities. The Merger was consistent with the Company’s strategy to enhance and expand its presence in northern Ohio. The Merger offers the Company the opportunity to increase profitability by introducing existing products and services to the acquired customer base as well as add new customers in the expanded market area. The intangible assets are related to core deposits, which are being amortized over 10 years on an accelerated basis, and customer relationships, which are being amortized over 10 years on a straight-line basis. For tax purposes, goodwill is non-deductible but will be evaluated annually for impairment. January 31, 2020 (In Thousands) Cash Consideration $ 132 Equity - Dollar Value of Issued Shares 526,875 Fair Value of Total Consideration Transferred 527,007 Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed: Cash and Cash Equivalents 52,580 Securities available for sale 262,753 Net loans, including loans held for sale and allowance 2,340,701 FHLB Stock 12,753 Office Properties and Equipment 21,216 Intangible Assets 33,014 Bank Owned Life Insurance 65,934 Mortgage Servicing Rights 9,747 Accrued Interest Receivable and Other Assets 34,452 Deposits - Non-Interest Bearing (430,921 ) Deposits - Interest Bearing (1,651,669 ) Advances from FHLB (381,000 ) Deferred tax liability (2,262 ) Accrued Interest Payable and Other Liabilities (57,742 ) Total Identifiable Net Assets 309,556 Goodwill $ 217,451 As a result of the Merger and in accordance with the Merger Agreement, each share of UCFC common stock issued and outstanding immediately prior to the effective time was converted into 0.3715 share of First Defiance common stock. No fractional shares of First Defiance common stock were issued in the Merger, and UCFC’s shareholders became entitled to receive cash in lieu of fractional shares. The Company issued 17,927,017 First Defiance common shares and paid approximately $0.1 million to UCFC shareholders as a result of the Merger. The fair value of First Defiance common shares issued as part of the consideration paid for the UCFC common shares was determined based on the closing price of the Company’s common shares on the effective date of the Merger. The following table presents unaudited pro forma information as if the acquisition had occurred on January 1, 2019, after giving effect to certain adjustments. The unaudited pro forma information for the three months ended March 31, 2020 and March 31, 2019 includes adjustments for interest income on loans and securities acquired, amortization of intangibles arising from the transaction, interest expense on deposits and borrowings acquired, and the related income tax effects. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effected on the assumed date. Pro Forma Three Months Ended March 31, 2020 2019 (In Thousands) Net interest income $ 53,380 $ 52,460 Provision for credit losses (17,831 ) (273 ) Non-interest income 17,281 16,796 Non-interest expense (41,141 ) (43,946 ) Income (loss) before income taxes 11,689 25,037 Income tax benefit (expense) (2,734 ) (4,498 ) Net income (loss) $ 8,955 $ 20,539 Diluted earnings per share $ 0.24 $ 0.54 The above pro forma financial information related to 2020 excludes non-recurring merger costs that totaled $11.5 million on a pre-tax basis. The above pro forma financial information excludes the $25.9 million pre-tax provision expense recognized for the three months ended March 31, 2020 under CECL for acquired non-PCD loans as CECL was not effective as of the assumed transaction date of January 1, 2019.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Accounting Standards Adopted in 2020	Accounting Standards Adopted in 2020 ASU 2018-13 - Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement: In August 2018, the FASB issued ASU 2018-13 - Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement . This ASU modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement by removing, modifying and adding certain requirements. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted upon issuance of this ASU. An entity is permitted to early adopt and remove or modify disclosures upon issuance of the ASU and delay adoption of the additional disclosures until their effective date. The adoption of this guidance on January 1, 2020 did not have a material impact on the Company’s consolidated financial statements. ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment: Issued in January 2017, ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. In computing the implied fair value of goodwill under Step 2, an entity, prior to the amendments in ASU 2017-04, had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities, including unrecognized assets and liabilities, in accordance with the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. However, under the amendments in ASU 2017-04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 removes the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails such qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 became effective for the Company on January 1, 2020, and the amendments of this ASU will be applicable to the goodwill impairment testing for 2020. ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments: Issued in June 2016, ASU 2016-13 will add FASB ASC Topic 326, “Financial Instruments-Credit Losses” and finalizes amendments to FASB ASC Subtopic 825-15, “Financial Instruments-Credit Losses.” The amendments of ASU 2016-13 are intended to provide financial statement users with more decision-useful information related to expected credit losses on financial instruments and other commitments to extend credit by replacing the current incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to determine credit loss estimates. The amendments of ASU 2016-13 eliminate the probable initial recognition threshold and, in turn, reflect an entity’s current estimate of all expected credit losses. ASU 2016-13 does not specify the method for measuring expected credit losses, and an entity is allowed to apply methods that reasonably reflect its expectations of the credit loss estimate. The amendments of ASU 2016-13, and all subsequent ASUs issued by FASB to provide additional guidance and clarification related to this Topic, became effective for the Company on January 1, 2020. As a result of adopting the amendments of ASU 2016-13, the Company recorded an increase to its allowance for credit losses of $2.4 million and an increase to its allowance for credit losses on off-balance sheet credit exposures of $0.9 million resulting in a one-time cumulative effect adjustment through retained earnings of $2.6 million net of $.7 million tax at the date of adoption. Future changes in the allowance for credit losses on off-balance sheet credit exposures will be recorded in other liabilities. This adjustment included a qualitative adjustment to the allowance for credit losses related to loans and an allowance on off-balance sheet credit exposures. The Company estimates losses over an approximate one-year forecast period using Moody’s baseline economic forecasts, and then reverts to longer term historical loss experience over a three-year period.
Accounting Standards Not Yet Adopted	Accounting Standards not yet adopted: ASU No. 2020-04: Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848): This guidance provides temporary options to ease the potential burden in accounting for reference rate reform. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance is effective as of March 12, 2020 through December 31, 2022. The Company anticipates being fully prepared to implement a replacement for the reference rate and has determined that any change will not have a material impact to the consolidated financial statements.

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of financial assets measured at fair value on a recurring basis	The following table summarizes the financial assets measured at fair value on a recurring basis segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: Assets and Liabilities Measured on a Recurring Basis March 31, 2020 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total FairValue (In Thousands) Assets: Available for sale securities: Obligations of U.S. federal government corporations and agencies $ — $ 30,282 $ — $ 30,282 Mortgage-backed securities — 201,026 — 201,026 Collateralized mortgage obligations — 137,608 — 137,608 Corporate bonds — 22,067 — 22,067 Obligations of state and political subdivisions — 137,393 5,830 143,223 Loans held for sale, at fair value — 13,802 44,420 58,222 Purchased certificate of deposit option — 86 — 86 Interest rate swaps — 1,868 — 1,868 Mortgage banking derivative — 4,073 — 4,073 Liabilities: — — Written certificate of deposit option — 86 — 86 Interest rate swaps — 2,119 — 2,119 Mortgage banking derivative — 586 — 586 December 31, 2019 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total FairValue (In Thousands) Available for sale securities: Obligations of U.S. federal government corporations and agencies $ — $ 2,524 $ — $ 2,524 Mortgage-backed securities — 89,647 — 89,647 REMICs — 1,636 — 1,636 Collateralized mortgage obligations — 82,101 — 82,101 Corporate bonds — 12,101 — 12,101 Obligations of state and political subdivisions — 92,028 3,411 95,439 Mortgage banking derivative - asset — 892 — 892
Schedule of financial assets measured at fair value on a non-recurring basis	The following table summarizes the financial assets measured at fair value on a non-recurring basis segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: Assets and Liabilities Measured on a Non-Recurring Basis March 31, 2020 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (In Thousands) Impaired loans Commercial real estate — — 206 206 Commercial — — 228 228 Total impaired loans — — 434 434 Mortgage servicing rights — 12,781 — 12,781 December 31, 2019 Level 1 Inputs Level 2 Inputs Level 3 Inputs Total Fair Value (In Thousands) Impaired loans Commercial real estate $ — $ — $ 68 $ 68 Commercial — — 38 38 Total impaired loans — — 106 106 Mortgage servicing rights — 273 — 273
Schedule of Level 3 assets and liabilities measured at fair value on a recurring or nonrecurring basis	For Level 3 assets and liabilities measured at fair value on a recurring or nonrecurring basis as of March 31, 2020, the significant unobservable inputs used in the fair value measurements were as follows: Fair Value Valuation Technique Unobservable Inputs Range of Inputs Weighted Average (Dollars in Thousands) Impaired Loans- Applies to all loan classes $ 434 Appraisals which utilize sales comparison, net income and cost approach Discounts for collection issues and changes in market conditions 10-20% 10.86 % For Level 3 assets and liabilities measured at fair value on a recurring or nonrecurring basis as of December 31, 2019, the significant unobservable inputs used in the fair value measurements were as follows: Fair Value Valuation Technique Unobservable Inputs Range of Inputs Weighted Average (Dollars in Thousands) Impaired Loans- Applies to all loan classes $ 80 Appraisals which utilize sales comparison, net income and cost approach Discounts for collection issues and changes in market conditions 10-13% 10.86 %
Schedule of FHLB advances with maturities	FHLB advances with maturities greater than 90 days are valued based on a discounted cash flow analysis, using interest rates currently being quoted for similar characteristics and maturities resulting in a Level 2 classification. The cost or value of any call or put options is based on the estimated cost to settle the option at March 31, 2020. Fair Value Measurements at March 31, 2020 (In Thousands) Carrying Value Total Level 1 Level 2 Level 3 Financial Assets: Cash and cash equivalents $ 145,217 $ 145,217 $ 145,217 $ — $ — Investment securities 534,206 534,206 — 528,376 5,830 Federal Home Loan Bank Stock 89,252 N/A N/A N/A N/A Loans receivable, net 5,028,058 5,141,454 — — 5,141,454 Loans held for sale, carried at fair value 58,222 58,222 — 13,802 44,420 Loans held for sale, carried at lower of cost or market 27,372 28,383 — 28,383 — Financial Liabilities: Deposits $ 4,994,148 $ 5,003,154 $ 3,717,546 $ 1,285,608 $ — Advances from Federal Home Loan Bank 486,000 487,027 — 487,027 — Securities sold under repurchase agreements 1,961 1,961 — 1,961 — Subordinated debentures 36,083 36,083 — 36,083 — Fair Value Measurements at December 31, 2019 (In Thousands) Carrying Value Total Level 1 Level 2 Level 3 Financial Assets: Cash and cash equivalents $ 131,254 $ 131,254 $ 131,254 $ — $ — Investment securities 283,448 283,448 — 280,037 3,411 FHLB Stock 11,915 N/A N/A N/A N/A Loans, net, including loans held for sale 2,764,329 2,756,092 — 18,456 2,737,636 Financial Liabilities: Deposits $ 2,870,325 $ 2,871,166 $ 2,131,537 $ 739,629 $ — Advances from FHLB 85,063 85,003 — 85,003 — Securities sold under repurchase agreements 2,999 2,999 2,999 — — Subordinated debentures 36,083 36,083 — 36,083 —

Stock Compensation Plans (Table

Stock Compensation Plans (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Schedule of stock option activity under the plans	Following is stock option activity under the plans during the three months ended March 31, 2020: Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in 000’s) Options outstanding, January 1, 2020 17,700 $ 17.60 Forfeited or cancelled — — Exercised — — Exchanged 39,983 16.00 Granted — — Options outstanding, March 31, 2020 57,683 $ 16.49 5.06 $ 152 Vested or expected to vest at March 31, 2020 57,683 $ 16.49 5.06 $ 152 Exercisable at March 31, 2020 55,783 $ 16.41 5.04 $ 152
Schedule of proceeds, related tax benefits realized from options exercised and intrinsic value of options exercised	All of the 39,983 options exchanged are associated with the conversion of Proceeds, related tax benefits realized from options exercised and intrinsic value of options exercised were as follows (in thousands): Three Months Ended March 31, 2020 2019 Proceeds of options exercised $ — $ 185 Related tax benefit recognized — 4 Intrinsic value of options exercised — 360
Schedule of restricted stock units and stock grants	Total expense of $1.0 million was recorded during the three months ended March 31, 2020, compared to expense of $523,000 for the three months ended March 31, 2019. There was approximately $858,000 and $1.2 million included within other liabilities at March 31, 2020 and December 31, 2019, respectively, related to the STIP. Restricted Stock Units Stock Grants Unvested Shares Shares Weighted- Average Grant Date Fair Value Shares Weighted- Average Grant Date Fair Value Unvested at January 1, 2020 158,470 $ 25.72 48,545 $ 27.49 Granted — — 13,349 25.75 Vested (86,050 ) 25.48 (1,244 ) 28.60 Forfeited (26,291 ) 25.58 — — Unvested at March 31, 2020 46,129 $ 26.24 60,650 $ 27.09

(Loss) Earnings Per Common Sh_2

(Loss) Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted (loss) earnings per common share	The following table sets forth the computation of basic and diluted (loss) earnings per common share: Three Months Ended March 31, 2020 2019 (In Thousands, except per share data) Basic (Loss) Earnings Per Share: Net (loss) income available to common shareholders $ (22,482 ) $ 11,482 Less: (loss) income allocated to participating securities (39 ) 9 Net (loss) income allocated to common shareholders (22,443 ) 11,473 Weighted average common shares outstanding including participating securities 31,721 20,030 Less: Participating securities 55 16 Average common shares 31,666 20,014 Basic (loss) earnings per common share $ (0.71 ) $ 0.57 Diluted (Loss) Earnings Per Share: Net (loss) income allocated to common shareholders $ (22,443 ) $ 11,473 Weighted average common shares outstanding for basic (loss) earnings per common share 31,666 20,014 Add: Dilutive effects of stock options — 81 Average shares and dilutive potential common shares 31,666 20,095 Diluted (loss) earnings per common share $ (0.71 ) $ 0.57

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Summary of available-for-sale securities	The following is a summary of available-for-sale securities: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In Thousands) At March 31, 2020 Available-for-Sale Securities: Obligations of U.S. government corporations and agencies $ 28,871 $ 1,411 $ — $ 30,282 Mortgage-backed securities 193,575 7,455 (4 ) 201,026 Collateralized mortgage obligations 134,144 3,476 (12 ) 137,608 Corporate bonds 22,381 74 (388 ) 22,067 Obligations of state and political subdivisions 139,652 4,252 (681 ) 143,223 Total Available-for-Sale $ 518,623 $ 16,668 $ (1,085 ) $ 534,206 As a result of the merger, securities with a fair value of $262.8 million were acquired on January 31, 2020. Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In Thousands) At December 31, 2019 Available-for-sale Obligations of U.S. government corporations and agencies $ 2,518 $ 6 $ — $ 2,524 Mortgage-backed securities 88,380 1,380 (113 ) 89,647 Collateralized mortgage obligations 83,008 814 (85 ) 83,737 Corporate bonds 12,011 90 — 12,101 Obligations of state and political subdivisions 91,406 4,042 (9 ) 95,439 Total Available-for-Sale $ 277,323 $ 6,332 $ (207 ) $ 283,448
Schedule of investments classified by contractual maturity date	The amortized cost and fair value of the investment securities portfolio at March 31, 2020, are shown below by contractual maturity. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. For purposes of the maturity table, mortgage-backed securities (“MBS”) and collateralized mortgage obligations (“CMO”) which are not due at a single maturity date, have not been allocated over the maturity groupings. These securities may mature earlier than their weighted-average contractual maturities because of principal prepayments. Available-for-Sale Amortized Cost Fair Value (In Thousands) Due in one year or less $ 4,393 $ 4,391 Due after one year through five years 20,876 20,747 Due after five years through ten years 65,575 67,675 Due after ten years 100,060 102,759 MBS/CMO 327,719 338,634 $ 518,623 $ 534,206
Schedule of securities that were in an unrealized loss position	The following tables summarize First Defiance’s securities that were in an unrealized loss position at March 31, 2020, and December 31, 2019: Duration of Unrealized Loss Position Less than 12 Months 12 Months or Longer Total Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Unrealized Losses (In Thousands) At March 31, 2020 Available-for-sale securities: Mortgage-backed securities — — 199 (4 ) 199 (4 ) Collateralized mortgage obligations 8,793 (12 ) 8,793 (12 ) Corporate bonds 16,933 (388 ) 16,933 (388 ) Obligations of state and political subdivisions 38,674 (681 ) 38,674 (681 ) Total temporarily impaired securities $ — $ — $ 64,599 $ (1,085 ) $ 64,599 $ (1,085 ) Duration of Unrealized Loss Position Less than 12 Months 12 Months or Longer Total Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Unrealized Losses (In Thousands) At December 31, 2019 Available-for-sale securities: Mortgage-backed securities-residential $ 13,830 $ (42 ) $ 9,721 $ (71 ) $ 23,551 $ (113 ) Collateralized mortgage obligations 7,448 (29 ) 5,549 (56 ) 12,997 (85 ) Obligations of state and political subdivisions 1,413 (9 ) - - 1,413 (9 ) Total temporarily impaired securities $ 22,691 $ (80 ) $ 15,270 $ (127 ) $ 37,961 $ (207 )

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2020
Loans And Leases Receivable Net Reported Amount [Abstract]
Schedule of loans receivable	Loan segments have been identified by evaluating the portfolio based on collateral and credit risk characteristics. Loans receivable consist of the following: March 31, 2020 December 31, 2019 (In Thousands) Real Estate: Residential $ 1,265,901 $ 324,773 Commercial 2,200,266 1,506,026 Construction 521,442 305,305 3,987,609 2,136,104 Other Loans: Commercial 897,865 578,071 Home equity and improvement 301,146 122,864 Consumer finance 137,679 37,649 1,336,690 738,584 Loans before deferred loan origination fees and costs 5,324,299 2,874,688 Deduct: Undisbursed construction loan funds (206,236 ) (126,108 ) Net deferred loan origination fees and costs (4,146 ) (2,259 ) Allowance for credit losses (85,859 ) (31,243 ) Total loans $ 5,028,058 $ 2,715,078
Schedule of allowance for loan loss activity	The following table discloses allowance for credit loss activity for the quarters ended March 31, 2020 and 2019 by portfolio segment (In Thousands): Quarter Ended March 31, 2020 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,867 $ 16,302 $ 996 $ 9,003 $ 1,700 $ 375 $ 31,243 Impact of ASC 326 Adoption 1,765 3,682 (223 ) (2,263 ) (521 ) (86 ) 2,354 Acquisition related allowance for credit loss (PCD) 1,077 4,053 — 2,272 248 48 7,698 Charge-Offs (184 ) (16 ) — (96 ) (30 ) (108 ) (434 ) Recoveries 101 340 — 669 42 60 1,212 Provisions(1)(2) 17,698 18,154 111 2,316 2,515 2,992 43,786 Ending Allowance $ 23,324 $ 42,515 $ 884 $ 11,901 $ 3,954 $ 3,281 $ 85,859 (1) Allowance/provision are not comparable to prior periods due to the adoption of CECL. (2) Provision for the quarter ended March, 31, 2020 includes $25.9 million as a result of the Merger with UCFC in the first quarter Quarter Ended March 31, 2019 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,881 $ 15,142 $ 682 $ 7,281 $ 2,026 $ 319 $ 28,331 Charge-Offs (172 ) — — (187 ) (33 ) (142 ) (534 ) Recoveries 13 96 — 12 24 10 155 Provisions 89 (169 ) 49 170 (89 ) 162 212 Ending Allowance $ 2,811 $ 15,069 $ 731 $ 7,276 $ 1,928 $ 349 $ 28,164
Schedule of balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method	The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2019 (in thousands): As of December 31, 2019 Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Allowance for credit loss attributable to: Individually evaluated for impairment $ 115 $ 85 $ — $ 174 $ 48 $ — $ 422 Collectively evaluated for impairment 2,752 16,217 996 8,829 1,652 375 30,821 Acquired with deteriorated credit quality — — — — — — — Total Allowance $ 2,867 $ 16,302 $ 996 $ 9,003 $ 1,700 $ 375 $ 31,243 Loans: Individually evaluated for impairment $ 7,049 $ 21,132 $ — $ 6,655 $ 759 $ 28 $ 35,623 Collectively evaluated for impairment 318,106 1,490,306 206,721 573,244 122,963 37,808 2,749,148 Acquired with deteriorated credit quality 989 921 — 12 — — 1,922 Total loans $ 326,144 $ 1,512,359 $ 206,721 $ 579,911 $ 123,722 $ 37,836 $ 2,786,693
Schedule of presents the average balance, interest income recognized and cash basis income recognized on impaired loans	The following table presents the average balance, interest income recognized and cash basis income recognized on impaired loans by class of loans for the three months ended March 31, 2019 (in thousands): Three Months Ended March 31, 2019 Average Balance Interest Income Recognized Cash Basis Income Recognized Residential Owner Occupied $ 4,552 $ 64 $ 60 Residential Non Owner Occupied 2,080 30 32 Total Residential Real Estate 6,632 94 92 CRE Owner Occupied 7,365 166 132 CRE Non Owner Occupied 1,989 33 26 Multi-Family Real Estate 1,332 20 20 Agriculture Land 12,903 206 197 Other CRE 1,154 34 33 Total Commercial Real Estate 24,743 459 408 Construction — — — Commercial Working Capital 8,089 143 91 Agriculture Production — — — Commercial Other 1,870 27 24 Total Commercial 9,959 170 115 Home Equity and Improvement 921 14 13 Consumer Finance 36 1 1 Total Impaired Loans $ 42,291 $ 738 $ 629
Summary of amortized cost basis of collateral-dependent loans by class of loans and collateral type	The following table presents the amortized cost basis of collateral-dependent loans by class of loans and collateral type as of March 31, 2020 (in thousands): March 31, 2020 Real Estate Equipment and Machinery Inventory and Receivables Vehicles Total Real Estate: Residential $ 1,505 $ — $ — $ — $ 1,505 Commercial 18,688 — — — 18,688 Construction — — — — — Other Loans: Commercial 440 4,010 1,285 332 6,067 Home equity and improvement 1 — — — 1 Consumer finance — — — 72 72 Total $ 20,634 $ 4,010 $ 1,285 $ 404 $ 26,333
Schedule of loans individually evaluated for impairment by class of loans	The following table presents loans individually evaluated for impairment by class of loans (in thousands): December 31, 2019 Unpaid Principal Balance* Recorded Investment Allowance for Credit Loss Allocated With no allowance recorded: Residential Owner Occupied $ 86 $ 86 $ — Residential Non Owner Occupied 962 967 — Total Residential Real Estate 1,048 1,053 — CRE Owner Occupied 5,098 4,814 — CRE Non Owner Occupied 1,815 1,006 — Multi-Family Real Estate 128 130 — Agriculture Land 12,734 12,792 — Other CRE — — — Total Commercial Real Estate 19,775 18,742 — Construction — — — Commercial Working Capital 5,417 5,435 — Agriculture Production — — — Commercial Other 469 471 — Total Commercial 5,886 5,906 — Home Equity and Improvement 151 151 — Consumer Finance — — — Total loans with no allowance recorded $ 26,860 $ 25,852 $ — With an allowance recorded: Residential Owner Occupied $ 5,137 $ 4,977 $ 104 Residential Non Owner Occupied 1,014 1,019 11 Total Residential Real Estate 6,151 5,996 115 CRE Owner Occupied 2,085 1,623 60 CRE Non Owner Occupied 317 319 13 Multi-Family Real Estate — — — Agriculture Land 262 268 3 Other CRE 401 180 9 Total Commercial Real Estate 3,065 2,390 85 Construction — — — Commercial Working Capital 682 450 150 Agriculture Production — — — Commercial Other 318 299 24 Total Commercial 1,000 749 174 Home Equity and Improvement 654 608 48 Consumer Finance 28 28 — Total loans with an allowance recorded $ 10,898 $ 9,771 $ 422
Schedule of current balance of the aggregate amounts of non-performing assets, comprised of non-performing loans and real estate owned	Non-performing loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All loans greater than 90 days past due are placed on non-accrual status. Effective January 1, 2020 with the adoption of ASC Topic 326, the Company began including non-accrual purchase credit deteriorated (PCD) loans in its non-performing loans. As such, the non-performing loans as of March 31, 2020 include PCD loans accounted for pursuant to ASC Topic 326 as these loans are individually evaluated. The non-performing loans do not include PCD (formerly purchase credit impaired (PCI)) loans as of December 31, 2019, as the PCD loans prior to adopting ASC Topic 326 were evaluated on a pool basis. The following table presents the current balance of the aggregate amounts of non-performing assets, comprised of non-performing loans and real estate owned as of the dates indicated: March 31, 2020 December 31, 2019 (In Thousands) Non-accrual loans $ 32,593 $ 13,437 Loans over 90 days past due and still accruing 99 — Total non-performing loans 32,692 13,437 Real estate and other assets held for sale 548 100 Total non-performing assets $ 33,240 $ 13,537 Troubled debt restructuring, still accruing $ 7,473 $ 8,486
Schedule of aging of the amortized cost/ recorded investment in past due and non- accrual loans	The following table presents the aging of the amortized cost in past due and non- accrual loans as of March 31, 2020, by class of loans (In Thousands): Current 30 - 59 days 60 - 89 days 90 + days Total Past Due Total Non- Accrual Real Estate: Residential 1,242,282 2,649 1,303 — 3,952 2,985 Commercial 2,160,018 57 5 — 62 5,196 Construction 310,783 8 — — 8 — Other Loans: Commercial 867,758 124 125 — 249 3,961 Home equity and improvement 292,442 2,490 218 — 2,708 — Consumer finance 131,117 343 29 99 471 728 PCD 66,286 2,393 795 — 3,188 19,723 Total Loans $ 5,070,686 $ 8,064 $ 2,475 $ 99 $ 10,638 $ 32,593 The following table presents the aging of the recorded investment in past due and non-accrual loans as of December 31, 2019, by class of loans (In Thousands): Current 30 - 59 days 60 - 89 days 90 + days Total Past Due Total Non Accrual Real Estate: Residential 323,600 1,328 570 646 2,544 2,411 Commercial 1,509,132 339 172 2,716 3,227 7,609 Construction 206,721 — — — — — Other Loans: Commercial 576,988 273 206 2,444 2,923 2,961 Home equity and improvement 122,487 956 240 39 1,235 449 Consumer finance 37,622 143 64 7 214 7 Total Loans $ 2,776,550 $ 3,039 $ 1,252 $ 5,852 $ 10,143 $ 13,437
Schedule of present loans by class modified as TDRs that occurred	The following tables present loans by class modified as TDRs that occurred during the three month periods ending March 31, 2020, and March 31, 2019: Loans Modified as a TDR for the Three Months Ended March 31, 2020 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Real Estate: Residential 2 $ 378 Commercial 1 93 Construction — — Other Loans: Commercial 5 156 Home equity and improvement 1 26 Consumer finance — — Total 9 $ 653 The loans described above increased the allowance for credit losses (“ACL”) by $29,000 in the three month period ending March 31, 2020. Loans Modified as a TDR for the Three Months Ended March 31, 2019 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Real Estate: Residential 3 $ 473 Commercial — — Construction — — Other Loans: Commercial 1 14 Home equity and improvement 1 20 Consumer finance 1 7 Total 6 $ 514
Schedule of present loans by class modified as TDRs for which there was a payment default within twelve months	The following tables present loans by class modified as TDRs for which there was a payment default within twelve months following the modification during the three month periods ended March 31, 2020, and March 31, 2019: Three Months Ended March 31, 2020 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Real Estate: Residential 3 $ 268 Commercial 1 172 Construction — — Other Loans: Commercial 1 132 Home equity and improvement 1 146 Consumer finance — — Total 6 $ 718 The TDRs that subsequently defaulted described above had no effect on the ACL for the three month period ended March 31, 2020 and increased the ACL by $15,000 for the three month period ended March 31, 2020. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed on the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. Three Months Ended March 31, 2019 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Real Estate: Residential 1 $ 76 Commercial — — Construction — — — — Other Loans: — — Commercial 3 2,544 Home equity and improvement 1 61 Consumer finance — — Total 5 $ 2,681
Schedule of risk category of loans by class of loans	As of March 31, 2020, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total Real Estate: Residential 1,046,718 390 3,685 — 198,426 1,249,219 Commercial 2,108,684 28,045 27,272 — 1,275 2,165,276 Construction 290,253 — — — 20,538 310,791 Other Loans: Commercial 839,917 20,477 11,574 — — 871,968 Home equity and improvement 194,262 — 322 — 100,566 295,150 Consumer finance 100,059 — 31 13 32,213 132,316 PCD 27,851 21,151 40,195 — — 89,197 Total Loans $ 4,607,744 $ 70,063 $ 83,079 $ 13 $ 353,018 $ 5,113,917 As of December 31, 2019, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total Real Estate: Residential 159,539 415 3,479 — 162,711 326,144 Commercial 1,460,989 27,197 23,097 — 1,076 1,512,359 Construction 182,858 1,645 — — 22,218 206,721 Other Loans: Commercial 548,012 24,162 7,737 — — 579,911 Home equity and improvement — — 315 — 123,407 123,722 Consumer finance — — 20 — 37,816 37,836 Total Loans $ 2,351,398 $ 53,419 $ 34,648 $ — $ 347,228 $ 2,786,693
Summary of Amortized Cost Basis of Loans by Credit Quality Indicator and Class of Loans	The table below presents the amortized cost basis of loans by credit quality indicator and class of loans based on the most recent analysis performed ($ in thousands): Term of loans by origination 2020 2019 2018 2017 2016 Prior Revolving Loans Total As of March 31, 2020 Real Estate Residential: Risk Rating Pass $ 58,175 $ 162,634 $ 206,799 $ 190,256 $ 186,702 $ 437,887 $ 2,691 $ 1,245,144 Special Mention — 97 58 — 123 98 14 390 Substandard — — 236 63 219 3,167 — 3,685 Doubtful — — — — — — — — Total $ 58,175 $ 162,731 $ 207,093 $ 190,319 $ 187,044 $ 441,152 $ 2,705 $ 1,249,219 Commercial: Risk Rating Pass $ 105,546 $ 450,533 $ 370,078 $ 391,162 $ 243,768 $ 530,218 $ 18,654 $ 2,109,959 Special Mention — 1,664 999 3,096 2,628 18,935 723 28,045 Substandard — 291 1,607 2,497 1,340 18,839 2,698 27,272 Doubtful — — — — — — — — Total $ 105,546 $ 452,488 $ 372,684 $ 396,755 $ 247,736 $ 567,992 $ 22,075 $ 2,165,276 Construction: Risk Rating Pass $ 4,502 $ 148,694 $ 94,356 $ 49,665 $ 13,137 $ 437 $ - $ 310,791 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total $ 4,502 $ 148,694 $ 94,356 $ 49,665 $ 13,137 $ 437 $ - $ 310,791 Other Loans Commercial: Risk Rating Pass $ 55,857 $ 191,337 $ 108,146 $ 61,628 $ 34,192 $ 43,359 $ 345,398 $ 839,917 Special Mention 25 881 129 2,970 60 592 15,820 20,477 Substandard 22 136 228 231 340 273 10,344 11,574 Doubtful — — — — — — — — Total $ 55,904 $ 192,354 $ 108,503 $ 64,829 $ 34,592 $ 44,224 $ 371,562 $ 871,968 Home equity and Improvement: Risk Rating Pass $ 2,741 $ 10,976 $ 5,857 $ 9,960 $ 9,489 $ 36,520 $ 219,285 $ 294,828 Special Mention — — — — — — — — Substandard — — — — — 80 242 322 Doubtful — — — — — — — — Total $ 2,741 $ 10,976 $ 5,857 $ 9,960 $ 9,489 $ 36,600 $ 219,527 $ 295,150 Consumer Finance: Risk Rating Pass $ 11,543 $ 52,569 $ 30,898 $ 17,149 $ 8,692 $ 4,922 $ 6,499 $ 132,272 Special Mention — — — — — — — — Substandard — — — 31 — — — 31 Doubtful — — 6 — 7 — — 13 Total $ 11,543 $ 52,569 $ 30,904 $ 17,180 $ 8,699 $ 4,922 $ 6,499 $ 132,316 PCD: Risk Rating Pass $ - $ 292 $ 546 $ 1,015 $ 783 $ 16,847 $ 8,368 $ 27,851 Special Mention — 24 2,783 9,697 1,496 4,441 2,710 21,151 Substandard — 102 110 17,378 1,776 11,970 8,859 40,195 Doubtful — — — — — — — — Total $ - $ 418 $ 3,439 $ 28,090 $ 4,055 $ 33,258 $ 19,937 $ 89,197
Summary of Credit Loss Estimation	Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family nonowner occupied DCF National unemployment 1-4 Family owner occupied DCF National unemployment Commercial real estate Commercial real estate nonowner occupied DCF National unemployment Commercial real estate owner occupied DCF National unemployment Multi Family DCF National unemployment Agriculture Land DCF National unemployment Other commercial real estate DCF National unemployment Construction secured by real estate Construction PD/LGD Call report loss history Commercial Commercial working capital PD/LGD Call report loss history Agriculture production PD/LGD Call report loss history Other commercial PD/LGD Call report loss history Home equity and improvement Home equity and improvement PD/LGD Call report loss history Consumer finance Consumer finance Remaining life Call report loss history
Schedule of Par Value of Purchased Loans	Par value of purchased loans follows (in thousands): 2020 Par value of acquired loans at acquisition $ 2,314,588 Credit discount 34,610 Non-credit discount/(premium) at acquisition (8,497 ) Purchase price of loans at acquisition $ 2,340,701
Schedule of Outstanding Balance and Related Allowance on Loans	The outstanding balance at March 31, 2020 and related allowance on these loans is as follows (in thousands): Loan Balance ACL Balance (In Thousands) Real Estate: Residential $ 17,651 $ 1,345 Commercial 37,070 3,935 Construction 1,034 52 55,755 5,332 Other Loans: Commercial 25,921 2,255 Home equity and improvement 6,268 258 Consumer finance 1,253 64 33,442 2,577 Total $ 89,197 $ 7,909

Mortgage Banking (Tables)

Mortgage Banking (Tables)	3 Months Ended
	Mar. 31, 2020
Mortgage Banking [Abstract]
Schedule of net revenues from the sales and servicing of mortgage loans	Net revenues from servicing Three Months Ended March 31, 2020 2019 (In Thousands) Gain from sale of mortgage loans $ 4,902 $ 1,301 Mortgage loans servicing revenue (expense): Mortgage loans servicing revenue 1,594 939 Amortization of mortgage servicing rights (1,163 ) (286 ) Mortgage servicing rights valuation adjustments (4,485 ) (113 ) (4,054 ) 540 Net revenue from sale and servicing of mortgage loans $ 848 $ 1,841
Schedule of capitalized mortgage and valuation allowance	Activity for capitalized mortgage servicing rights and the related valuation allowance follows for the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 (In Thousands) Mortgage servicing assets: Balance at beginning of period $ 10,801 $ 10,419 Loans sold, servicing retained 1,376 278 Mortgage servicing rights acquired 9,747 — Amortization (1,163 ) (286 ) Carrying value before valuation allowance at end of period 20,761 10,411 Valuation allowance: Balance at beginning of period (534 ) (300 ) Impairment recovery (charges) (4,485 ) (113 ) Balance at end of period (5,019 ) (413 ) Net carrying value of MSRs at end of period $ 15,742 $ 9,998 Fair value of MSRs at end of period $ 16,105 $ 10,264

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Undiscounted Cash Flows Included in Lease Liabilities	Undiscounted cash flows included in lease liabilities have expected contractual payments as follows: (in thousands) March 31, 2020 2020 $ 1,913 2021 2,295 2022 1,944 2023 1,539 2024 1,311 Thereafter 14,911 Total undiscounted minimum lease payments $ 23,913 Present value adjustment (5,687 ) Total lease liabilities $ 18,226

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2020
Deposits [Abstract]
Summary of deposit balances	A summary of deposit March 31, 2020 December 31, 2019 (In Thousands) Non-interest-bearing checking accounts $ 1,041,315 $ 630,359 Interest-bearing checking and money market accounts 2,052,935 1,198,012 Savings deposits 623,331 303,166 Retail certificates of deposit less than $250,000 1,091,003 631,253 Retail certificates of deposit greater than $250,000 185,564 107,535 $ 4,994,148 $ 2,870,325

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 31, 2020
Subordinated Borrowings [Abstract]
Schedule of Federal Home Loan Bank Advances and Junior Subordinated Debentures	First Defiance’s debt, FHLB advances and junior subordinated debentures owed to unconsolidated subsidiary trusts are comprised of the following: March 31, 2020 December 31, 2019 (In Thousands) FHLB Advances: Single maturity fixed rate advances $ 486,000 $ 83,999 Amortizable mortgage advances — 1,085 Overnight advances — — Fair value adjustment on acquired balances — (21 ) Total $ 486,000 $ 85,063 Junior subordinated debentures owed to unconsolidated subsidiary trusts $ 36,083 $ 36,083

Commitments, Guarantees and C_2

Commitments, Guarantees and Contingent Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Schedule of line of credit facilities	The Company’s maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of the periods stated below were as follows (In Thousands): March 31, 2020 December 31, 2019 Commitments to make loans $ 361,397 $ 178,811 Unused lines of credit 895,487 433,109 Standby letters of credit 12,745 14,215 Total $ 1,269,629 $ 626,135

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2020
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Schedule of carrying values of the derivative instruments	The table below provides data about the carrying values of these derivative instruments: March 31, 2020 December 31, 2019 Assets (Liabilities) Assets (Liabilities) Derivative Derivative Carrying Carrying Net Carrying Carrying Carrying Net Carrying Value Value Value Value Value Value (In Thousands) Derivatives not designated as hedging instruments Mortgage Banking Derivatives $ 4,073 $ 586 $ 3,487 $ 883 $ (9 ) $ 892

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2020
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Schedule of reclassification adjustments related to securities available for sale are included in gains on sale or call of securities	Reclassification adjustments related to securities available for sale are included in gains on sale or call of securities in the accompanying consolidated condensed statements of income. Before Tax Amount Tax (Expense) Benefit Net of Tax Amount (In Thousands) Three months ended March 31, 2020: Securities available for sale and transferred securities: Change in net unrealized gain/loss during the period $ 9,458 $ (1,985 ) $ 7,473 Reclassification adjustment for net gains included in net income — — — Defined benefit postretirement medical plan: Reclassification adjustment for deferred tax on defined benefit postretirement medical plan — — — Total other comprehensive loss $ 9,458 $ (1,985 ) $ 7,473 Before Tax Amount Tax Expense (Benefit) Net of Tax Amount (In Thousands) Three months ended March 31, 2019: Securities available for sale: Change in net unrealized gain/loss during the period $ 4,603 $ (968 ) $ 3,635 Reclassification adjustment for net gains included in net income — — — Defined benefit postretirement medical plan: Reclassification adjustment for deferred tax on defined benefit Postretirement medical plan — 82 82 Total other comprehensive loss $ 4,603 $ (886 ) $ 3,717
Schedule of accumulated other comprehensive income (loss), net of tax	Activity in accumulated other comprehensive income (loss), net of tax, was as follows: Securities Available For Sale Post- retirement Benefit Accumulated Other Comprehensive Income (Loss) (In Thousands) Balance January 1, 2020 $ 4,839 $ (244 ) $ 4,595 Other comprehensive income before reclassifications 7,473 — 7,473 Amounts reclassified from accumulated other comprehensive income — — — Net other comprehensive income during period 7,473 — 7,473 Balance March 31, 2020 $ 12,312 $ (244 ) $ 12,068 Balance January 1, 2019 $ (2,057 ) $ (91 ) $ (2,148 ) Other comprehensive income (loss) before reclassifications 3,635 — 3,635 Amounts reclassified from accumulated other comprehensive income — 82 82 Net other comprehensive income during period 3,635 82 3,717 Balance March 31, 2019 $ 1,578 $ (9 ) $ 1,569

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Summary of Fair Value of Consideration Transferred and Fair Value of Identifiable Assets and Liabilities Assumed	The following table summarizes the fair value of the total consideration transferred as part of the Merger as well as the fair value of identifiable assets and liabilities assumed as of the effective date of the transaction. January 31, 2020 (In Thousands) Cash Consideration $ 132 Equity - Dollar Value of Issued Shares 526,875 Fair Value of Total Consideration Transferred 527,007 Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed: Cash and Cash Equivalents 52,580 Securities available for sale 262,753 Net loans, including loans held for sale and allowance 2,340,701 FHLB Stock 12,753 Office Properties and Equipment 21,216 Intangible Assets 33,014 Bank Owned Life Insurance 65,934 Mortgage Servicing Rights 9,747 Accrued Interest Receivable and Other Assets 34,452 Deposits - Non-Interest Bearing (430,921 ) Deposits - Interest Bearing (1,651,669 ) Advances from FHLB (381,000 ) Deferred tax liability (2,262 ) Accrued Interest Payable and Other Liabilities (57,742 ) Total Identifiable Net Assets 309,556 Goodwill $ 217,451
Business acquisition, pro forma information	The following table presents unaudited pro forma information as if the acquisition had occurred on January 1, 2019, after giving effect to certain adjustments. The unaudited pro forma information for the three months ended March 31, 2020 and March 31, 2019 includes adjustments for interest income on loans and securities acquired, amortization of intangibles arising from the transaction, interest expense on deposits and borrowings acquired, and the related income tax effects. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effected on the assumed date. Pro Forma Three Months Ended March 31, 2020 2019 (In Thousands) Net interest income $ 53,380 $ 52,460 Provision for credit losses (17,831 ) (273 ) Non-interest income 17,281 16,796 Non-interest expense (41,141 ) (43,946 ) Income (loss) before income taxes 11,689 25,037 Income tax benefit (expense) (2,734 ) (4,498 ) Net income (loss) $ 8,955 $ 20,539 Diluted earnings per share $ 0.24 $ 0.54

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020Subsidiary
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of additional subsidiaries acquired	2

Significant Accounting Polici_3

Significant Accounting Policies - Additional information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Accounting Standards Update 2018-13 [Member]
Property Plant And Equipment [Line Items]
Accounting standards update, adoption date	Jan. 1, 2020
Accounting Standards Update 2017-04 [Member]
Property Plant And Equipment [Line Items]
Accounting standards update, adoption date	Jan. 1, 2020
ASC 326 [Member]
Property Plant And Equipment [Line Items]
Increase in allowance for credit losses	$ 2,400
Off-balance sheet credit exposures	900
Cumulative effect adjustment through retained earnings, net of tax	2,566
Cumulative effect adjustment through retained earnings, tax	$ 7,000

Fair Value - Additional informa

Fair Value - Additional information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Fair Value Option Quantitative Disclosures [Line Items]
Fair value determination of loans held for sale description	The fair value of conventional loans held for sale is determined using the current 15 day forward contract price for either 15 or year conventional mortgages and the 60 day forward contract price for either 15 or 30 year Federal Housing Authority mortgages (Level 2). The fair value of permanent construction loans held for sale is determined using the current 60 day forward contract price for 15 or 30 years conventional mortgages which is then adjusted for unobservable market data such as estimated fall out rates and estimated time from origination to completion of construction (Level 3).
Loans held for sale, fair value disclosure	$ 58,222,000
Residential Mortgage and Permanent Construction Loans [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Loans held for sale, 90 or more days past due	0
Loans held for sale, nonaccrual status	0
Loans held for sale, fair value disclosure	58,200,000	$ 0
Loans held for sale, contractual balance	52,600,000
Difference between fair value and contractual balance of loans held for sale	$ 5,600,000
Minimum [Member] | Real Estate held for sale [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Fair Value Input Discount Rate	0.00%
Maximum [Member] | Real Estate held for sale [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Fair Value Input Discount Rate	30.00%

Fair Value - Assets and Liabili

Fair Value - Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Available for sale securities:
Securities available-for-sale, carried at fair value	$ 534,206	$ 283,448
Collateralized mortgage obligations [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	137,608	82,101
Fair Value, Inputs, Level 2 [Member] | Collateralized mortgage obligations [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	137,608	82,101
Obligations of U.S. government corporations and agencies [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	30,282	2,524
Obligations of U.S. government corporations and agencies [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	30,282	2,524
Mortgage-Backed Securities [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	201,026	89,647
Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	201,026	89,647
Corporate bonds [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	22,067	12,101
Corporate bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	22,067	12,101
Obligations of state and political subdivisions [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	143,223	95,439
Obligations of state and political subdivisions [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	137,393	92,028
Obligations of state and political subdivisions [Member] | Fair Value, Inputs, Level 3 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	5,830	3,411
Loans Held for Sale, at Fair Value [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	58,222
Loans Held for Sale, at Fair Value [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	13,802
Loans Held for Sale, at Fair Value [Member] | Fair Value, Inputs, Level 3 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	44,420
Purchased Certificate of Deposit Option [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	86
Purchased Certificate of Deposit Option [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	86
Interest Rate Swap Assets [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	1,868
Interest Rate Swap Assets [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	1,868
Mortgage banking derivative - asset [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	4,073	892
Mortgage banking derivative - asset [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	4,073	892
Written Certificate of Deposit Option [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	86
Written Certificate of Deposit Option [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	86
Interest Rate Swap Liability [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	2,119
Interest Rate Swap Liability [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	2,119
Mortgage banking derivative - liability [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	586
Mortgage banking derivative - liability [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value	$ 586
REMICs [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value		1,636
REMICs [Member] | Fair Value, Inputs, Level 2 [Member]
Available for sale securities:
Securities available-for-sale, carried at fair value		$ 1,636

Fair Value - Assets and Liabi_2

Fair Value - Assets and Liabilities Measured on a Non-Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Impaired loans
Total impaired loans	$ 434	$ 106
Mortgage servicing rights	12,781	273
Commercial Real Estate [Member]
Impaired loans
Total impaired loans	206	68
Commercial [Member]
Impaired loans
Total impaired loans	228	38
Fair Value, Inputs, Level 2 [Member]
Impaired loans
Mortgage servicing rights	12,781	273
Fair Value, Inputs, Level 3 [Member]
Impaired loans
Total impaired loans	434	106
Fair Value, Inputs, Level 3 [Member] | Commercial Real Estate [Member]
Impaired loans
Total impaired loans	206	68
Fair Value, Inputs, Level 3 [Member] | Commercial [Member]
Impaired loans
Total impaired loans	$ 228	$ 38

Fair Value - Assets Measured on

Fair Value - Assets Measured on Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impaired Loans- Applies to all loan classes, Fair Value	$ 434	$ 106
Range of Input 10-20 % [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impaired Loans- Applies to all loan classes, Fair Value	$ 434
Fair Value Measurements, Valuation Processes, Description	Appraisals which utilize sales comparison, net income and cost approach
Unobservable Inputs, Fair Value	Discounts for collection issues and changes in market conditions
Fair Value, Range of Input, Minimum	10.00%
Fair Value, Range of Input, Maximum	20.00%
Fair Value Measurement Weighted Average Range	10.86%
Range Of Input 10-13% [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impaired Loans- Applies to all loan classes, Fair Value		$ 80
Fair Value Measurements, Valuation Processes, Description		Appraisals which utilize sales comparison, net income and cost approach
Unobservable Inputs, Fair Value		Discounts for collection issues and changes in market conditions
Fair Value, Range of Input, Minimum		10.00%
Fair Value, Range of Input, Maximum		13.00%
Fair Value Measurement Weighted Average Range		10.86%

Fair Value - Balance Sheet Grou

Fair Value - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Financial Assets, Carrying Value:
Cash and cash equivalents, Carrying Value	$ 145,217	$ 131,254	$ 112,517	$ 98,962
Investment securities, Carrying Value	534,206	283,448
Federal Home Loan Bank Stock, Carrying Value	89,252	11,915
Loans receivable, net, Carrying Value	5,028,058
Loans held for sale, Carrying Value	58,222
Loans, net, including loans held for sale, Carrying Value		2,764,329
Loans held for sale, carried at lower of cost or market, Carrying Value	27,372
Financial Liabilities, Carrying Value:
Deposits, Carrying Value	4,994,148	2,870,325
Advances from Federal Home Loan Bank, Carrying Value	486,000	85,063
Securities sold under repurchase agreements, Carrying Value	1,961	2,999
Subordinated debentures, Carrying Value	36,083	36,083
Financial Assets, Fair Value:
Cash and cash equivalents, Fair Value	145,217	131,254
Investment securities, Fair Value	534,206	283,448
Loans receivable, net, Fair Value	5,141,454	2,756,092
Loans held for sale, carried at fair value	58,222
Loans held for sale, carried at lower of cost or market, Fair Value	28,383
Financial Liabilities, Fair Value:
Deposits, Fair Value	5,003,154	2,871,166
Advances from Federal Home Loan Bank, Fair Value	487,027	85,003
Securities sold under repurchase agreements, Fair Value	1,961	2,999
Subordinated debentures, Fair Value	36,083	36,083
Fair Value, Inputs, Level 1 [Member]
Financial Assets, Fair Value:
Cash and cash equivalents, Fair Value	145,217	131,254
Financial Liabilities, Fair Value:
Deposits, Fair Value	3,717,546	2,131,537
Securities sold under repurchase agreements, Fair Value		2,999
Fair Value, Inputs, Level 2 [Member]
Financial Assets, Fair Value:
Investment securities, Fair Value	528,376	280,037
Loans receivable, net, Fair Value		18,456
Loans held for sale, carried at fair value	13,802
Loans held for sale, carried at lower of cost or market, Fair Value	28,383
Financial Liabilities, Fair Value:
Deposits, Fair Value	1,285,608	739,629
Advances from Federal Home Loan Bank, Fair Value	487,027	85,003
Securities sold under repurchase agreements, Fair Value	1,961
Subordinated debentures, Fair Value	36,083	36,083
Fair Value, Inputs, Level 3 [Member]
Financial Assets, Fair Value:
Investment securities, Fair Value	5,830	3,411
Loans receivable, net, Fair Value	5,141,454	$ 2,737,636
Loans held for sale, carried at fair value	$ 44,420

Stock Compensation Plans - Addi

Stock Compensation Plans - Additional information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	57,683		17,700
Conversion of outstanding stock options	39,983
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Vested Percentage, Year	20.00%
Stock Option Period, Description	All options expire ten years from the date of grant. Vested options of retirees expire on the earlier of the scheduled expiration date or three months after the retirement date
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options	$ 10,000
Employee Service Share Based Compensation Nonvested Awards, Total Compensation Cost Not Yet Recognized, Period For Recognition (in years)	9 months 3 days
Allocated Share-based Compensation Expense	$ 1,000,000	$ 523,000
Compensation Expense, Maximum	2,700,000
Estimated Compensation Expense, Excepted	2,700,000
Unrecognized Compensation Expense	$ 2,500,000
Equity Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	900,000
Short Term Equity Incentive Plan 2015 [Member]
Stock Option Period, Description	The final amount of benefits under the STIPs is determined as of December 31 of the same year and paid out in cash in the first quarter of the following year
Short Term Equity Incentive Plan 2015 [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	10.00%
Short Term Equity Incentive Plan 2015 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	45.00%
Long Term Equity Incentive Plan 2015 [Member]
Stock Option Period, Description	The amount of benefit under each LTIP will be determined individually at the end of the 36 month performance period ending December 31. The benefits earned under each LTIP will be paid out in equity in the first quarter following the end of the performance period. The participants are required to be employed on the day of payout in order to receive the payment.
Share-based Compensation, Performance Period	3 years
Long Term Equity Incentive Plan 2015 [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	20.00%
Long Term Equity Incentive Plan 2015 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	45.00%
Restricted Stock Grants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	13,349
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	60,650
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	46,129		158,470
Short Term Equity Incentive Plan 2011 [Member]
Allocated Share-based Compensation Expense	$ 858,000,000		$ 1,200,000

Stock Compensation Plans - Stoc

Stock Compensation Plans - Stock option activity (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Options outstanding, January 1, 2020 | shares	17,700
Option Outstanding, Exchanged | shares	39,983
Options outstanding, March 31, 2020 | shares	57,683
Vested or expected to vest at March 31, 2020 | shares	57,683
Exercisable at March 31, 2020 | shares	55,783
Weighted Average Exercise Price, Options outstanding, January 1, 2020 | $ / shares	$ 17.60
Weighted Average Exercise Price, Exchanged | $ / shares	16
Weighted Average Exercise Price, Options outstanding, March 31, 2020 | $ / shares	16.49
Weighted Average Exercise Price, Vested or expected to vest at March 31, 2020 | $ / shares	16.49
Weighted Average Exercise Price, Exercisable at March 31, 2020 | $ / shares	$ 16.41
Weighted Average Remaining Contractual Term (In years), outstanding, March 31, 2020	5 years 21 days
Weighted Average Remaining Contractual Terms (In years), Vested or expected to vest at March 31, 2020	5 years 21 days
Weighted Average Remaining Contractual Terms (In years), Exercisable at March 31, 2020	5 years 14 days
Aggregate Intrinsic Value, outstanding, March 31, 2020 | $	$ 152
Aggregate Intrinsic Value, Vested or expected to vest at March 31, 2020 | $	152
Aggregate Intrinsic Value, Exercisable at March 31, 2020 | $	$ 152

Stock Compensation Plans - Tax

Stock Compensation Plans - Tax benefits realized (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Proceeds of options exercised	$ 185
Related tax benefit recognized	4
Intrinsic value of options exercised	$ 360

Stock Compensation Plans - Rest

Stock Compensation Plans - Restricted stock grants (Details)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Restricted Stock Units (RSUs) [Member]
Shares, Unvested at January 1, 2020 | shares	158,470
Shares, Vested | shares	(86,050)
Shares, Forfeited | shares	(26,291)
Shares, Unvested at March 31, 2020 | shares	46,129
Weighted -Average Grant Date Fair Value, Unvested at January 1, 2020 | $ / shares	$ 25.72
Weighted-Average Grant Date Fair Value, Vested | $ / shares	25.48
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares	25.58
Weighted-Average Grant Date Fair Value, Unvested at March 31, 2020 | $ / shares	$ 26.24
Stock Grants [Member]
Shares, Unvested at January 1, 2020 | shares	48,545
Shares, Granted | shares	13,349
Shares, Vested | shares	(1,244)
Shares, Unvested at March 31, 2020 | shares	60,650
Weighted -Average Grant Date Fair Value, Unvested at January 1, 2020 | $ / shares	$ 27.49
Weighted-Average Grant Date Fair Value, Granted | $ / shares	25.75
Weighted-Average Grant Date Fair Value, Vested | $ / shares	28.60
Weighted-Average Grant Date Fair Value, Unvested at March 31, 2020 | $ / shares	$ 27.09

Dividends on Common Stock (Deta

Dividends on Common Stock (Details) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Dividends Common Stock [Abstract]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.22	$ 0.19
Common Stock, Dividends, Per Share, Declared	$ 0.22	$ 0.19

(Loss) Earnings Per Common Sh_3

(Loss) Earnings Per Common Share - Computation of basic and diluted (loss) earnings per common share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Basic (Loss) Earnings Per Share:
Net (loss) income available to common shareholders	$ (22,482)	$ 11,482
Less: (loss) income allocated to participating securities	(39)	9
Net (loss) income allocated to common shareholders	$ (22,443)	$ 11,473
Weighted average common shares outstanding including participating securities	31,721	20,030
Less: Participating securities	55	16
Average common shares	31,666	20,014
Basic (loss) earnings per common share	$ (0.71)	$ 0.57
Diluted (Loss) Earnings Per Share:
Net (loss) income allocated to common shareholders	$ (22,443)	$ 11,473
Weighted average common shares outstanding for basic (loss) earnings per common share	31,666	20,014
Add: Dilutive effects of stock options		81
Average shares and dilutive potential common shares	31,666	20,095
Diluted (loss) earnings per common share	$ (0.71)	$ 0.57

(Loss) Earnings Per Common Sh_4

(Loss) Earnings Per Common Share - Additional Information (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share Basic [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	3,376

Investment Securities - Summary

Investment Securities - Summary of available-for-sale securities - (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	$ 518,623	$ 277,323
Available-for-Sale Securities, Gross Unrealized Gains	16,668	6,332
Available-for-Sale Securities, Gross Unrealized Losses	(1,085)	(207)
Available-for-Sale Securities, Fair Value	534,206	283,448
Obligations of U.S. government corporations and agencies [Member]
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	28,871	2,518
Available-for-Sale Securities, Gross Unrealized Gains	1,411	6
Available-for-Sale Securities, Fair Value	30,282	2,524
Mortgage-Backed Securities [Member]
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	193,575	88,380
Available-for-Sale Securities, Gross Unrealized Gains	7,455	1,380
Available-for-Sale Securities, Gross Unrealized Losses	(4)	(113)
Available-for-Sale Securities, Fair Value	201,026	89,647
Collateralized mortgage obligations [Member]
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	134,144	83,008
Available-for-Sale Securities, Gross Unrealized Gains	3,476	814
Available-for-Sale Securities, Gross Unrealized Losses	(12)	(85)
Available-for-Sale Securities, Fair Value	137,608	83,737
Corporate bonds [Member]
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	22,381	12,011
Available-for-Sale Securities, Gross Unrealized Gains	74	90
Available-for-Sale Securities, Gross Unrealized Losses	(388)
Available-for-Sale Securities, Fair Value	22,067	12,101
Obligations of state and political subdivisions [Member]
Marketable Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	139,652	91,406
Available-for-Sale Securities, Gross Unrealized Gains	4,252	4,042
Available-for-Sale Securities, Gross Unrealized Losses	(681)	(9)
Available-for-Sale Securities, Fair Value	$ 143,223	$ 95,439

Investment Securities - Additio

Investment Securities - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2020	Jan. 31, 2020
Marketable Securities [Line Items]
Securities acquired in merger, fair value		$ 262.8
Security Owned And Pledged As Collateral Carrying Value	$ 321.3
AFS Debt Securities [Member]
Marketable Securities [Line Items]
Accrued interest	$ 2.8

Investment Securities - Schedul

Investment Securities - Schedule of Investments Classified by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Marketable Securities [Abstract]
Available-for-sale, Due in one year or less, Amortized Cost	$ 4,393
Available-for-sale, Due after one year through five years, Amortized Cost	20,876
Available-for-sale, Due after five years through ten years, Amortized Cost	65,575
Available-for-sale, Due after ten years, Amortized Cost	100,060
Available-for-sale, MBS/CMO, Amortized Cost	327,719
Available-for-Sale Securities, Amortized Cost	518,623	$ 277,323
Available-for-sale, Due in one year or less, Fair Value	4,391
Available-for-sale, Due after one year through five years, Fair Value	20,747
Available-for-sale, Due after five years through ten years, Fair Value	67,675
Available-for-sale, Due after ten years, Fair Value	102,759
Available-for-sale,MBS/CMO, Fair Value	338,634
Available-for-sale, Fair Value	$ 534,206	$ 283,448

Investment Securities - Unreali

Investment Securities - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Total temporarily impaired securities, Duration Unrealized Loss Position, Less Than Twelve Months, Fair Value		$ 22,691
Total temporarily impaired securities, Duration of Unrealized Loss Position, Less Than 12 Months, Gross Unrealized Loss		(80)
Total temporarily impaired securities, Duration of Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 64,599	15,270
Total temporarily impaired securities, Duration of Unrealized Loss Position, Twelve Months or Longer, Gross Unrealized Loss	(1,085)	(127)
Total temporarily impaired securities, Duration of Unrealized Loss Position, Fair Value	64,599	37,961
Total temporarily impaired securities, Duration of Unrealized Loss Position, Unrealized Loss	(1,085)	(207)
Mortgage-Backed Securities [Member]
Available-for-sale securities, Duration of Unrealized Loss Position, 12 Month or Longer, Fair Value	199
Available-for-sale Securities, Duration of Unrealized Loss Position, 12 Month or Longer, Gross Unrealized Loss	(4)
Available-for-sale securities, Total, Fair Value	199
Available-for-sale securities, Total, Unrealized Loss	(4)
Collateralized mortgage obligations [Member]
Available-for-sale securities, Duration of Unrealized Loss Position, Less than 12 Month, Fair Value		7,448
Available-for-sale Securities, Duration of Unrealized Loss Position, Less than 12 Month, Gross Unrealized Loss		(29)
Available-for-sale securities, Duration of Unrealized Loss Position, 12 Month or Longer, Fair Value	8,793	5,549
Available-for-sale Securities, Duration of Unrealized Loss Position, 12 Month or Longer, Gross Unrealized Loss	(12)	(56)
Available-for-sale securities, Total, Fair Value	8,793	12,997
Available-for-sale securities, Total, Unrealized Loss	(12)	(85)
Corporate bonds [Member]
Available-for-sale securities, Duration of Unrealized Loss Position, 12 Month or Longer, Fair Value	16,933
Available-for-sale Securities, Duration of Unrealized Loss Position, 12 Month or Longer, Gross Unrealized Loss	(388)
Available-for-sale securities, Total, Fair Value	16,933
Available-for-sale securities, Total, Unrealized Loss	(388)
Obligations of state and political subdivisions [Member]
Available-for-sale securities, Duration of Unrealized Loss Position, Less than 12 Month, Fair Value		1,413
Available-for-sale Securities, Duration of Unrealized Loss Position, Less than 12 Month, Gross Unrealized Loss		(9)
Available-for-sale securities, Duration of Unrealized Loss Position, 12 Month or Longer, Fair Value	38,674
Available-for-sale Securities, Duration of Unrealized Loss Position, 12 Month or Longer, Gross Unrealized Loss	(681)
Available-for-sale securities, Total, Fair Value	38,674	1,413
Available-for-sale securities, Total, Unrealized Loss	$ (681)	(9)
Mortgage-backed - residential [Member]
Available-for-sale securities, Duration of Unrealized Loss Position, Less than 12 Month, Fair Value		13,830
Available-for-sale Securities, Duration of Unrealized Loss Position, Less than 12 Month, Gross Unrealized Loss		(42)
Available-for-sale securities, Duration of Unrealized Loss Position, 12 Month or Longer, Fair Value		9,721
Available-for-sale Securities, Duration of Unrealized Loss Position, 12 Month or Longer, Gross Unrealized Loss		(71)
Available-for-sale securities, Total, Fair Value		23,551
Available-for-sale securities, Total, Unrealized Loss		$ (113)

Loans - Loans receivable (Detai

Loans - Loans receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Real Estate:
Real Estate	$ 3,987,609	$ 2,136,104
Other Loans:
Total loans	5,028,058	2,715,078
Loans before deferred loan origination fees and costs	5,324,299	2,874,688
Deduct:
Undisbursed construction loan funds	(206,236)	(126,108)
Net deferred loan origination fees and costs	(4,146)	(2,259)
Allowance for credit losses	(85,859)	(31,243)	$ (28,164)	$ (28,331)
Other Loan [Member]
Other Loans:
Total loans	1,336,690	738,584
Residential Real Estate [Member]
Real Estate:
Real Estate	1,265,901	324,773
Commercial Real Estate [Member]
Real Estate:
Real Estate	2,200,266	1,506,026
Construction Loans [Member]
Real Estate:
Real Estate	521,442	305,305
Commercial [Member]
Other Loans:
Total loans	897,865	578,071
Deduct:
Allowance for credit losses	(11,901)	(9,003)	(7,276)	(7,281)
Home Equity and Improvement [Member]
Other Loans:
Total loans	301,146	122,864
Consumer Finance [Member]
Other Loans:
Total loans	137,679	37,649
Deduct:
Allowance for credit losses	$ (3,281)	$ (375)	$ (349)	$ (319)

Loans - Allowance for credit lo

Loans - Allowance for credit loss activity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020		Mar. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	$ 31,243		$ 28,331
Impact of ASC 326 Adoption	2,354
Acquisition related allowance for credit loss (PCD)	7,698
Charge-Offs	(434)		(534)
Recoveries	1,212		155
Provisions	43,786	[1],[2]	212
Ending Allowance	85,859		28,164
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	2,867		2,881
Impact of ASC 326 Adoption	1,765
Acquisition related allowance for credit loss (PCD)	1,077
Charge-Offs	(184)		(172)
Recoveries	101		13
Provisions	17,698	[1],[2]	89
Ending Allowance	23,324		2,811
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	16,302		15,142
Impact of ASC 326 Adoption	3,682
Acquisition related allowance for credit loss (PCD)	4,053
Charge-Offs	(16)
Recoveries	340		96
Provisions	18,154	[1],[2]	(169)
Ending Allowance	42,515		15,069
Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	996		682
Impact of ASC 326 Adoption	(223)
Provisions	111	[1],[2]	49
Ending Allowance	884		731
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	1,700		2,026
Impact of ASC 326 Adoption	(521)
Acquisition related allowance for credit loss (PCD)	248
Charge-Offs	(30)		(33)
Recoveries	42		24
Provisions	2,515	[1],[2]	(89)
Ending Allowance	3,954		1,928
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	9,003		7,281
Impact of ASC 326 Adoption	(2,263)
Acquisition related allowance for credit loss (PCD)	2,272
Charge-Offs	(96)		(187)
Recoveries	669		12
Provisions	2,316	[1],[2]	170
Ending Allowance	11,901		7,276
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Allowance	375		319
Impact of ASC 326 Adoption	(86)
Acquisition related allowance for credit loss (PCD)	48
Charge-Offs	(108)		(142)
Recoveries	60		10
Provisions	2,992	[1],[2]	162
Ending Allowance	$ 3,281		$ 349
[1]	Allowance/provision are not comparable to prior periods due to the adoption of CECL.
[2]	Provision for the quarter ended March, 31, 2020 includes $25.9 million as a result of the Merger with UCFC in the first quarter

Loans - Allowance for credit _2

Loans - Allowance for credit loss activity - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
UCFC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Merger with UCFC	$ 25.9

Loans - Allowance for loan loss

Loans - Allowance for loan losses and the recorded investment (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Allowance for credit loss attributable to:
Individually evaluated for impairment		$ 422
Collectively evaluated for impairment		30,821
Total Allowance		31,243
Loans:
Individually evaluated for impairment		35,623
Collectively evaluated for impairment		2,749,148
Acquired with deteriorated credit quality		1,922
Total loans	$ 5,113,917	2,786,693
Residential Real Estate [Member]
Allowance for credit loss attributable to:
Individually evaluated for impairment		115
Collectively evaluated for impairment		2,752
Total Allowance		2,867
Loans:
Individually evaluated for impairment		7,049
Collectively evaluated for impairment		318,106
Acquired with deteriorated credit quality		989
Total loans		326,144
Commercial Real Estate [Member]
Allowance for credit loss attributable to:
Individually evaluated for impairment		85
Collectively evaluated for impairment		16,217
Total Allowance		16,302
Loans:
Individually evaluated for impairment		21,132
Collectively evaluated for impairment		1,490,306
Acquired with deteriorated credit quality		921
Total loans		1,512,359
Construction Loans [Member]
Allowance for credit loss attributable to:
Collectively evaluated for impairment		996
Total Allowance		996
Loans:
Collectively evaluated for impairment		206,721
Total loans	310,791	206,721
Home Equity and Improvement [Member]
Allowance for credit loss attributable to:
Individually evaluated for impairment		48
Collectively evaluated for impairment		1,652
Total Allowance		1,700
Loans:
Individually evaluated for impairment		759
Collectively evaluated for impairment		122,963
Total loans		123,722
Commercial [Member]
Allowance for credit loss attributable to:
Individually evaluated for impairment		174
Collectively evaluated for impairment		8,829
Total Allowance		9,003
Loans:
Individually evaluated for impairment		6,655
Collectively evaluated for impairment		573,244
Acquired with deteriorated credit quality		12
Total loans	871,968	579,911
Consumer Finance [Member]
Allowance for credit loss attributable to:
Collectively evaluated for impairment		375
Total Allowance		375
Loans:
Individually evaluated for impairment		28
Collectively evaluated for impairment		37,808
Total loans	$ 132,316	$ 37,836

Loans - Loans Receivable, Impai

Loans - Loans Receivable, Impaired, Interest Income, Cash Basis Method (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	$ 42,291
Interest Income Recognized	738
Cash Basis Income Recognized	629
Residential Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	4,552
Interest Income Recognized	64
Cash Basis Income Recognized	60
Residential Non Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	2,080
Interest Income Recognized	30
Cash Basis Income Recognized	32
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	6,632
Interest Income Recognized	94
Cash Basis Income Recognized	92
Commercial Real Estate Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	7,365
Interest Income Recognized	166
Cash Basis Income Recognized	132
Commercial Real Estate Non Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	1,989
Interest Income Recognized	33
Cash Basis Income Recognized	26
Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	1,332
Interest Income Recognized	20
Cash Basis Income Recognized	20
Agriculture Land [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	12,903
Interest Income Recognized	206
Cash Basis Income Recognized	197
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	24,743
Interest Income Recognized	459
Cash Basis Income Recognized	408
Commercial Working Capital [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	8,089
Interest Income Recognized	143
Cash Basis Income Recognized	91
Commercial Loans Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	1,870
Interest Income Recognized	27
Cash Basis Income Recognized	24
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	921
Interest Income Recognized	14
Cash Basis Income Recognized	13
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	9,959
Interest Income Recognized	170
Cash Basis Income Recognized	115
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	36
Interest Income Recognized	1
Cash Basis Income Recognized	1
Commercial Real Estate Other Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Balance	1,154
Interest Income Recognized	34
Cash Basis Income Recognized	$ 33

Loans - Summary of Amortized Co

Loans - Summary of Amortized Cost Basis of Collateral-dependent Loans by Class of Loans and Collateral Type (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	$ 5,028,058	$ 2,746,321
Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	20,634
Equipment and Machinery [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	4,010
Inventory and Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1,285
Vehicles [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	404
Collateral Pledged [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	26,333
Real Estate Loans [Member] | Real Estate [Member] | Residential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1,505
Real Estate Loans [Member] | Real Estate [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	18,688
Real Estate Loans [Member] | Collateral Pledged [Member] | Residential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1,505
Real Estate Loans [Member] | Collateral Pledged [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	18,688
Other Loans [Member] | Real Estate [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	440
Other Loans [Member] | Real Estate [Member] | Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1
Other Loans [Member] | Equipment and Machinery [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	4,010
Other Loans [Member] | Inventory and Receivables [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1,285
Other Loans [Member] | Vehicles [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	332
Other Loans [Member] | Vehicles [Member] | Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	72
Other Loans [Member] | Collateral Pledged [Member] | Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	6,067
Other Loans [Member] | Collateral Pledged [Member] | Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	1
Other Loans [Member] | Collateral Pledged [Member] | Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	$ 72

Loans - Impaired Financing Rece

Loans - Impaired Financing Receivables (Details) $ in Thousands	Dec. 31, 2019USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	$ 26,860
Recorded Investment, With no allowance	25,852
Unpaid Principal Balance, With an Allowance	10,898
Recorded Investment, With an Allowance	9,771
Allowance for Loan Losses Allocated, With an Allowance	422
Residential Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	86
Recorded Investment, With no allowance	86
Unpaid Principal Balance, With an Allowance	5,137
Recorded Investment, With an Allowance	4,977
Allowance for Loan Losses Allocated, With an Allowance	104
Residential Non Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	962
Recorded Investment, With no allowance	967
Unpaid Principal Balance, With an Allowance	1,014
Recorded Investment, With an Allowance	1,019
Allowance for Loan Losses Allocated, With an Allowance	11
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	1,048
Recorded Investment, With no allowance	1,053
Unpaid Principal Balance, With an Allowance	6,151
Recorded Investment, With an Allowance	5,996
Allowance for Loan Losses Allocated, With an Allowance	115
Commercial Real Estate Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	5,098
Recorded Investment, With no allowance	4,814
Unpaid Principal Balance, With an Allowance	2,085
Recorded Investment, With an Allowance	1,623
Allowance for Loan Losses Allocated, With an Allowance	60
Commercial Real Estate Non Owner Occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	1,815
Recorded Investment, With no allowance	1,006
Unpaid Principal Balance, With an Allowance	317
Recorded Investment, With an Allowance	319
Allowance for Loan Losses Allocated, With an Allowance	13
Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	128
Recorded Investment, With no allowance	130
Agriculture Land [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	12,734
Recorded Investment, With no allowance	12,792
Unpaid Principal Balance, With an Allowance	262
Recorded Investment, With an Allowance	268
Allowance for Loan Losses Allocated, With an Allowance	3
Other Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With an Allowance	401
Recorded Investment, With an Allowance	180
Allowance for Loan Losses Allocated, With an Allowance	9
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	19,775
Recorded Investment, With no allowance	18,742
Unpaid Principal Balance, With an Allowance	3,065
Recorded Investment, With an Allowance	2,390
Allowance for Loan Losses Allocated, With an Allowance	85
Commercial Working Capital [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	5,417
Recorded Investment, With no allowance	5,435
Unpaid Principal Balance, With an Allowance	682
Recorded Investment, With an Allowance	450
Allowance for Loan Losses Allocated, With an Allowance	150
Commercial Loans Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	469
Recorded Investment, With no allowance	471
Unpaid Principal Balance, With an Allowance	318
Recorded Investment, With an Allowance	299
Allowance for Loan Losses Allocated, With an Allowance	24
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	151
Recorded Investment, With no allowance	151
Unpaid Principal Balance, With an Allowance	654
Recorded Investment, With an Allowance	608
Allowance for Loan Losses Allocated, With an Allowance	48
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With no allowance	5,886
Recorded Investment, With no allowance	5,906
Unpaid Principal Balance, With an Allowance	1,000
Recorded Investment, With an Allowance	749
Allowance for Loan Losses Allocated, With an Allowance	174
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Principal Balance, With an Allowance	28
Recorded Investment, With an Allowance	$ 28

Loans - Schedule of Non-Perform

Loans - Schedule of Non-Performing Loans and Real Estate Owned (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loans And Leases Receivable Net Reported Amount [Abstract]
Non-accrual loans	$ 32,593	$ 13,437
Loans over 90 days past due and still accruing	99
Total non-performing loans	32,692	13,437
Real estate and other assets held for sale	548	100
Total non-performing assets	33,240	13,537
Troubled debt restructuring, still accruing	$ 7,473	$ 8,486

Loans - Schedule of Financing R

Loans - Schedule of Financing Receivables, Non Accrual Status (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	$ 5,070,686	$ 2,776,550
Total Past Due	10,638	10,143
Total Non-Accrual	32,593	13,437
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	1,242,282	323,600
Total Past Due	3,952	2,544
Total Non-Accrual	2,985	2,411
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	2,160,018	1,509,132
Total Past Due	62	3,227
Total Non-Accrual	5,196	7,609
Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	310,783	206,721
Total Past Due	8
Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	8,064	3,039
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,649	1,328
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	57	339
Financing Receivables, 30 to 59 Days Past Due [Member] | Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	8
Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,475	1,252
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	1,303	570
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	5	172
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	99	5,852
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		646
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		2,716
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	292,442	122,487
Total Past Due	2,708	1,235
Total Non-Accrual		449
Home Equity and Improvement [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,490	956
Home Equity and Improvement [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	218	240
Home Equity and Improvement [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		39
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	867,758	576,988
Total Past Due	249	2,923
Total Non-Accrual	3,961	2,961
Commercial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	124	273
Commercial [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	125	206
Commercial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due		2,444
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	131,117	37,622
Total Past Due	471	214
Total Non-Accrual	728	7
Consumer Finance [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	343	143
Consumer Finance [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	29	64
Consumer Finance [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	99	$ 7
PCD [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	66,286
Total Past Due	3,188
Total Non-Accrual	19,723
PCD [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	2,393
PCD [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	$ 795

Loans - Additional Information

Loans - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Jan. 31, 2020	Dec. 31, 2019
Anticipated credit losses	$ 43,786,000	$ 212,000
Total loans	5,028,058,000			$ 2,715,078,000
Loans and Leases Receivable, Loans in Process	206,236,000			126,108,000
Consumer Portfolio Segment [Member]
Loans and Leases Receivable, Loans in Process	6,300,000			981,000
Purchase Credit Impaired [Member]
Total loans	2,000,000
Loan Purchase [Member]
Purchase price of loans at acquisition	2,340,701,000
Fair value of purchase price of loans at acquisition	2,314,588,000		$ 79,100,000
Financing receivable credit discount			7,700,000
Financing receivable non credit discount			$ 4,100,000
Total loans	89,197,000
Scenario Plan [Member]
Anticipated credit losses	5,700,000
Unfunded Loan Commitments [Member]
Unfunded loan commitments	1,300,000,000
Subsequently Defaulted [Member]
Financing Receivable, Allowance for Credit Losses, Period Increase (decrease)	15,000
TDRs [Member]
Financing Receivable, Modifications, Recorded Investment	13,800,000			15,100,000
Specified Reserves, Provision for Troubled Debt Restructurings	301,000			388,000
Loans and Leases Receivable, Impaired, Commitment to Lend	250,000			$ 226,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	6,300,000
Financing Receivable, Allowance for Credit Losses, Period Increase (decrease)	$ 29,000	(6,000)
TDRs [Member] | Subsequently Defaulted [Member]
Financing Receivable, Allowance for Credit Losses, Period Increase (decrease)		$ (1,000)

Loans - Troubled Debt Restructu

Loans - Troubled Debt Restructurings on Financing Receivables (Details) - TDRs [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)Loan	Mar. 31, 2019USD ($)Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan	9	6
Troubled Debt Restructurings, Recorded Investment | $	$ 653	$ 514
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan	2	3
Troubled Debt Restructurings, Recorded Investment | $	$ 378	$ 473
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan	1
Troubled Debt Restructurings, Recorded Investment | $	$ 93
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan	1	1
Troubled Debt Restructurings, Recorded Investment | $	$ 26	$ 20
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan	5	1
Troubled Debt Restructurings, Recorded Investment | $	$ 156	$ 14
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings, Number of Loans | Loan		1
Troubled Debt Restructurings, Recorded Investment | $		$ 7

Loans - Troubled Debt Restruc_2

Loans - Troubled Debt Restructurings on Payments (Details) - Subsequently Defaulted [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)Loan	Mar. 31, 2019USD ($)Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings That Subsequently Defaulted, Number of Loans | Loan	6	5
Troubled Debt Restructurings That Subsequently Defaulted, Recorded Investment | $	$ 718	$ 2,681
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings That Subsequently Defaulted, Number of Loans | Loan	3	1
Troubled Debt Restructurings That Subsequently Defaulted, Recorded Investment | $	$ 268	$ 76
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings That Subsequently Defaulted, Number of Loans | Loan	1
Troubled Debt Restructurings That Subsequently Defaulted, Recorded Investment | $	$ 172
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings That Subsequently Defaulted, Number of Loans | Loan	1	3
Troubled Debt Restructurings That Subsequently Defaulted, Recorded Investment | $	$ 132	$ 2,544
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled Debt Restructurings That Subsequently Defaulted, Number of Loans | Loan	1	1
Troubled Debt Restructurings That Subsequently Defaulted, Recorded Investment | $	$ 146	$ 61

Loans - Financing Receivable Cr

Loans - Financing Receivable Credit Quality Indicators (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	$ 5,113,917	$ 2,786,693
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	1,249,219	326,144
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	2,165,276	1,512,359
Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	4,607,744	2,351,398
Pass [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	1,046,718	159,539
Pass [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	2,108,684	1,460,989
Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	70,063	53,419
Special Mention [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	390	415
Special Mention [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	28,045	27,197
Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	83,079	34,648
Substandard [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	3,685	3,479
Substandard [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	27,272	23,097
Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	13
Not Graded [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	353,018	347,228
Not Graded [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	198,426	162,711
Not Graded [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	1,275	1,076
Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	310,791	206,721
Construction Loans [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	290,253	182,858
Construction Loans [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net		1,645
Construction Loans [Member] | Not Graded [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	20,538	22,218
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	871,968	579,911
Commercial [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	839,917	548,012
Commercial [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	20,477	24,162
Commercial [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	11,574	7,737
Home Equity and Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	295,150	123,722
Home Equity and Improvement [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	194,262
Home Equity and Improvement [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	322	315
Home Equity and Improvement [Member] | Not Graded [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	100,566	123,407
PCD [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	89,197
PCD [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	27,851
PCD [Member] | Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	21,151
PCD [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	40,195
Consumer Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	132,316	37,836
Consumer Finance [Member] | Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	100,059
Consumer Finance [Member] | Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	31	20
Consumer Finance [Member] | Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	13
Consumer Finance [Member] | Not Graded [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	$ 32,213	$ 37,816

Loans - Schedule of Amortized C

Loans - Schedule of Amortized Cost Basis of Loans by Credit Quality Indicator and Class of Loans Based on Recent Analysis Performed (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable Recorded Investment [Line Items]
Total	$ 5,113,917	$ 2,786,693
Residential [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	58,175
2019	162,731
2018	207,093
2017	190,319
2016	187,044
Prior	441,152
Revolving Loans	2,705
Total	1,249,219
Commercial [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	105,546
2019	452,488
2018	372,684
2017	396,755
2016	247,736
Prior	567,992
Revolving Loans	22,075
Total	2,165,276
Construction [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	4,502
2019	148,694
2018	94,356
2017	49,665
2016	13,137
Prior	437
Total	310,791
Commercial [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	55,904
2019	192,354
2018	108,503
2017	64,829
2016	34,592
Prior	44,224
Revolving Loans	371,562
Total	871,968
Home Equity and Improvement [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	2,741
2019	10,976
2018	5,857
2017	9,960
2016	9,489
Prior	36,600
Revolving Loans	219,527
Total	295,150
Consumer Finance [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	11,543
2019	52,569
2018	30,904
2017	17,180
2016	8,699
Prior	4,922
Revolving Loans	6,499
Total	132,316
PCD [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2019	418
2018	3,439
2017	28,090
2016	4,055
Prior	33,258
Revolving Loans	19,937
Total	89,197
Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Total	4,607,744	2,351,398
Pass [Member] | Residential [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	58,175
2019	162,634
2018	206,799
2017	190,256
2016	186,702
Prior	437,887
Revolving Loans	2,691
Total	1,245,144
Pass [Member] | Commercial [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	105,546
2019	450,533
2018	370,078
2017	391,162
2016	243,768
Prior	530,218
Revolving Loans	18,654
Total	2,109,959
Pass [Member] | Construction [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2020	4,502
2019	148,694
2018	94,356
2017	49,665
2016	13,137
Prior	437
Total	310,791
Pass [Member] | Commercial [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	55,857
2019	191,337
2018	108,146
2017	61,628
2016	34,192
Prior	43,359
Revolving Loans	345,398
Total	839,917
Pass [Member] | Home Equity and Improvement [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	2,741
2019	10,976
2018	5,857
2017	9,960
2016	9,489
Prior	36,520
Revolving Loans	219,285
Total	294,828
Pass [Member] | Consumer Finance [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	11,543
2019	52,569
2018	30,898
2017	17,149
2016	8,692
Prior	4,922
Revolving Loans	6,499
Total	132,272
Pass [Member] | PCD [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2019	292
2018	546
2017	1,015
2016	783
Prior	16,847
Revolving Loans	8,368
Total	27,851
Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Total	70,063	53,419
Special Mention [Member] | Residential [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2019	97
2018	58
2016	123
Prior	98
Revolving Loans	14
Total	390
Special Mention [Member] | Commercial [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2019	1,664
2018	999
2017	3,096
2016	2,628
Prior	18,935
Revolving Loans	723
Total	28,045
Special Mention [Member] | Commercial [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	25
2019	881
2018	129
2017	2,970
2016	60
Prior	592
Revolving Loans	15,820
Total	20,477
Special Mention [Member] | PCD [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2019	24
2018	2,783
2017	9,697
2016	1,496
Prior	4,441
Revolving Loans	2,710
Total	21,151
Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Total	83,079	$ 34,648
Substandard [Member] | Residential [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2018	236
2017	63
2016	219
Prior	3,167
Total	3,685
Substandard [Member] | Commercial [Member] | Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
2019	291
2018	1,607
2017	2,497
2016	1,340
Prior	18,839
Revolving Loans	2,698
Total	27,272
Substandard [Member] | Commercial [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2020	22
2019	136
2018	228
2017	231
2016	340
Prior	273
Revolving Loans	10,344
Total	11,574
Substandard [Member] | Home Equity and Improvement [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Prior	80
Revolving Loans	242
Total	322
Substandard [Member] | Consumer Finance [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2017	31
Total	31
Substandard [Member] | PCD [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2019	102
2018	110
2017	17,378
2016	1,776
Prior	11,970
Revolving Loans	8,859
Total	40,195
Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Total	13
Doubtful [Member] | Consumer Finance [Member] | Other Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2018	6
2016	7
Total	$ 13

Loans - Summary of Credit Loss

Loans - Summary of Credit Loss Estimation (Details)	3 Months Ended
	Mar. 31, 2020
Residential Portfolio Segment [Member] | Real Estate [Member] | 1-4 Family Nonowner Occupied [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Residential real estate
Loan Pool	1-4 Family nonowner occupied
Methodology	DCF
Loss Drivers	National unemployment
Residential Portfolio Segment [Member] | Real Estate [Member] | 1-4 Family Owner Occupied [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Residential real estate
Loan Pool	1-4 Family owner occupied
Methodology	DCF
Loss Drivers	National unemployment
Commercial Portfolio Segment [Member] | Real Estate [Member] | Commercial Real Estate Nonowner Occupied [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial real estate
Loan Pool	Commercial real estate nonowner occupied
Methodology	DCF
Loss Drivers	National unemployment
Commercial Portfolio Segment [Member] | Real Estate [Member] | Commercial Real Estate Owner Occupied [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial real estate
Loan Pool	Commercial real estate owner occupied
Methodology	DCF
Loss Drivers	National unemployment
Commercial Portfolio Segment [Member] | Real Estate [Member] | Multi Family [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial real estate
Loan Pool	Multi Family
Methodology	DCF
Loss Drivers	National unemployment
Commercial Portfolio Segment [Member] | Real Estate [Member] | Agriculture Land [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial real estate
Loan Pool	Agriculture Land
Methodology	DCF
Loss Drivers	National unemployment
Commercial Portfolio Segment [Member] | Real Estate [Member] | Commercial Loans Other [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial real estate
Loan Pool	Other commercial real estate
Methodology	DCF
Loss Drivers	National unemployment
Construction Portfolio Segment [Member] | Real Estate [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Construction secured by real estate
Loan Pool	Construction
Methodology	PD/LGD
Loss Drivers	Call report loss history
Commercial Loan Portfolio Segment [Member] | Other Loans [Member] | Commercial Loans Other [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial
Loan Pool	Other commercial
Methodology	PD/LGD
Loss Drivers	Call report loss history
Commercial Loan Portfolio Segment [Member] | Other Loans [Member] | Commercial Working Capital [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial
Loan Pool	Commercial working capital
Methodology	PD/LGD
Loss Drivers	Call report loss history
Commercial Loan Portfolio Segment [Member] | Other Loans [Member] | Agriculture Production [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Commercial
Loan Pool	Agriculture production
Methodology	PD/LGD
Loss Drivers	Call report loss history
Home Equity and Improvement Portfolio Segment [Member] | Other Loans [Member] | Home Equity and Improvement [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Home equity and improvement
Loan Pool	Home equity and improvement
Methodology	PD/LGD
Loss Drivers	Call report loss history
Consumer Portfolio Segment [Member] | Other Loans [Member] | Consumer Finance [Member]
Financing Receivable Recorded Investment [Line Items]
Portfolio Segments	Consumer finance
Loan Pool	Consumer finance
Methodology	Remaining life
Loss Drivers	Call report loss history

Loans - Schedule of Deteriorati

Loans - Schedule of Deterioration of Credit Quality Contractual Purchased Loans (Details) - Loan Purchase [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Jan. 31, 2020
Par value of acquired loans at acquisition	$ 2,314,588	$ 79,100
Credit discount	34,610
Non-credit discount/(premium) at acquisition	(8,497)
Purchase price of loans at acquisition	$ 2,340,701

Loans - Schedule of Outstanding

Loans - Schedule of Outstanding Balance and Related Allowance on Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Loan Balance	$ 5,028,058	$ 2,715,078
ACL Balance		$ 31,243
Loan Purchase [Member]
Loan Balance	89,197
ACL Balance	7,909
Loan Purchase [Member] | Real Estate [Member]
Loan Balance	55,755
ACL Balance	5,332
Loan Purchase [Member] | Real Estate [Member] | Residential [Member]
Loan Balance	17,651
ACL Balance	1,345
Loan Purchase [Member] | Real Estate [Member] | Commercial Portfolio Segment [Member]
Loan Balance	37,070
ACL Balance	3,935
Loan Purchase [Member] | Real Estate [Member] | Construction [Member]
Loan Balance	1,034
ACL Balance	52
Loan Purchase [Member] | Other Loans [Member]
Loan Balance	33,442
ACL Balance	2,577
Loan Purchase [Member] | Other Loans [Member] | Commercial [Member]
Loan Balance	25,921
ACL Balance	2,255
Loan Purchase [Member] | Other Loans [Member] | Home Equity and Improvement [Member]
Loan Balance	6,268
ACL Balance	258
Loan Purchase [Member] | Other Loans [Member] | Consumer Portfolio Segment [Member]
Loan Balance	1,253
ACL Balance	$ 64

Mortgage Banking - Net revenues

Mortgage Banking - Net revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Mortgage Banking [Abstract]
Gain from sale of mortgage loans	$ 4,902	$ 1,301
Mortgage loans servicing revenue (expense):
Mortgage loans servicing revenue	1,594	939
Amortization of mortgage servicing rights	(1,163)	(286)
Mortgage servicing rights valuation adjustments	(4,485)	(113)
Mortgage loans servicing revenue (expense), Total	(4,054)	540
Net revenue from sale and servicing of mortgage loans	$ 848	$ 1,841

Mortgage Banking - Additional i

Mortgage Banking - Additional information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Mortgage Banking [Abstract]
Residential Mortgage Loans, Unpaid Balance	$ 3,000,000,000		$ 1,460,000,000
Accrued Liabilities and Other Liabilities	43,000		$ 43,000
Expenses (credit) relating to secondary market buy-back activity	$ 0	$ 0

Mortgage Banking - Capitalized

Mortgage Banking - Capitalized Mortgage and Valuation Allowance (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Mortgage servicing assets:
Balance at beginning of period	$ 10,801	$ 10,419
Loans sold, servicing retained	1,376	278
Mortgage servicing rights acquired	9,747
Amortization	(1,163)	(286)
Carrying value before valuation allowance at end of period	20,761	10,411
Valuation allowance:
Balance at beginning of period	(534)	(300)
Impairment recovery (charges)	(4,485)	(113)
Balance at end of period	(5,019)	(413)
Net carrying value of MSRs at end of period	15,742	9,998
Fair value of MSRs at end of period	$ 16,105	$ 10,264

Leases - Additional Information

Leases - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Jan. 31, 2020	Dec. 31, 2019
Lessee Lease Description [Line Items]
Operating Lease, Right-of-Use Asset	$ 17,700,000			$ 8,900,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssetsMember			us-gaap:OtherAssetsMember
Operating Lease, Liability	$ 18,226,000			$ 9,500,000
Operating Lease, Liability, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesMember			us-gaap:OtherLiabilitiesMember
Option extensions	true
Operating lease, option to extend	five and ten year
Operating lease, weighted average remaining lease term	17 years 6 months 29 days			17 years 25 days
Operating lease, weighted average discount rate	2.55%			3.17%
Operating Lease, Cost	$ 517,000	$ 243,000
Minimum [Member]
Lessee Lease Description [Line Items]
Lessee, Operating Lease, Renewal Term	5 years
Maximum [Member]
Lessee Lease Description [Line Items]
Lessee, Operating Lease, Renewal Term	10 years
United Community Financial Corp [Member]
Lessee Lease Description [Line Items]
Operating Lease, Right-of-Use Asset			$ 5,000,000
Operating Lease, Liability			$ 5,100,000

Leases - Schedule of Undiscount

Leases - Schedule of Undiscounted Cash Flows Included in Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 1,913
2021	2,295
2022	1,944
2023	1,539
2024	1,311
Thereafter	14,911
Total undiscounted minimum lease payments	23,913
Present value adjustment	(5,687)
Total lease liabilities	$ 18,226	$ 9,500

Deposits - Summary of Deposit B

Deposits - Summary of Deposit Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Deposits [Abstract]
Non-interest-bearing checking accounts	$ 1,041,315	$ 630,359
Interest-bearing checking and money market accounts	2,052,935	1,198,012
Savings deposits	623,331	303,166
Retail certificates of deposit less than $250,000	1,091,003	631,253
Retail certificates of deposit greater than $250,000	185,564	107,535
Total	$ 4,994,148	$ 2,870,325

Borrowings - Schedule of Federa

Borrowings - Schedule of Federal Home Loan Bank Advances and Junior Subordinated Debentures (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Advances From Federal Home Loan Banks [Abstract]
Single maturity fixed rate advances	$ 486,000	$ 83,999
Amortizable mortgage advances		1,085
Fair value adjustment on acquired balances		(21)
Total	486,000	85,063
Junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 36,083	$ 36,083

Borrowings - Additional Informa

Borrowings - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
FHLB advances, maturity due 2020	$ 451,000
FHLB advances, maturity due 2021	5,000
FHLB advances, maturity due 2022	10,000
FHLB advances, maturity due 2023	10,000
FHLB advances, maturity due 2024	$ 10,000
Period for Interest Deferral on Trust Preferred Securities	5 years
Securities sold under repurchase agreements	$ 1,961	$ 2,999
Maturity Overnight [Member]
Debt Instrument [Line Items]
Securities sold under repurchase agreements	2,000	3,000
Maturity Overnight [Member] | Collateralized mortgage obligations [Member]
Debt Instrument [Line Items]
Investment securities under repurchase agreement, market value	5,600	$ 5,800
First Defiance Statutory Trusts II [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Trust Preferred Securities	15,000
Proceeds from Issuance of Subordinated Long-term Debt	$ 15,500
Coupon Rate on Preferred Securities, Period End	2.24%	4.29%
Preferred Securities Variable Interest Rate	LIBOR rate plus 1.5%
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Description	The Trust Preferred Securities and Subordinated Debentures mature on June 15, 2037, but can be redeemed at the Company’s option at any time now.
First Defiance Statutory Trusts I [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Trust Preferred Securities	$ 20,000
Proceeds from Issuance of Subordinated Long-term Debt	$ 20,600
Coupon Rate on Preferred Securities, Period End	2.12%	4.17%
Preferred Securities Variable Interest Rate	LIBOR rate plus 1.38%
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Description	The Trust Preferred Securities and Subordinated Debentures mature on December 15, 2035, but can be redeemed at the Company’s option at any time now.

Commitments, Guarantees and C_3

Commitments, Guarantees and Contingent Liabilities - Maximum obligation to extend credit (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments to make loans	$ 361,397	$ 178,811
Unused lines of credit	895,487	433,109
Standby letters of credit	12,745	14,215
Total	$ 1,269,629	$ 626,135

Commitments, Guarantees and C_4

Commitments, Guarantees and Contingent Liabilities - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Loan Commitments Maturities Range Description	60 days or less

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Details) - USD ($)	2 Months Ended	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Derivatives Fair Value [Line Items]
Interest Rate Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net	$ 262,900,000	$ 262,900,000		$ 17,000,000
Notional Amount of Interest Rate Derivative Instruments Not Designated as Hedging Instruments	318,100,000	318,100,000		34,400,000
Noninterest Income		13,999,000	$ 10,813,000
Interest Rate Swaps [Member]
Derivatives Fair Value [Line Items]
Notional Amount of Interest Rate Derivative Instruments Not Designated as Hedging Instruments	50,100,000	50,100,000
Difference in fair value of asset and liability	194,000	194,000
Noninterest Income	108,000
Equity Linked Time Deposit [Member]
Derivatives Fair Value [Line Items]
Time deposits	9,600,000	9,600,000
Written option at fair value	86,000	86,000
Purchased option at fair value	86,000	86,000
Other Assets [Member] | Interest Rate Swaps [Member]
Derivatives Fair Value [Line Items]
Fair value of derivative assets	1,900,000	1,900,000		0
Other Liabilities [Member] | Interest Rate Swaps [Member]
Derivatives Fair Value [Line Items]
Fair value of derivative liabilities	$ 2,100,000	2,100,000		$ 0
Non-interest Income [Member] | Interest Rate Swaps [Member]
Derivatives Fair Value [Line Items]
Change in fair value of asset and liability		$ 194,000

Derivative Financial Instrume_4

Derivative Financial Instruments - Carrying values (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivatives not designated as hedging instruments
Mortgage Banking Derivatives Assets, Carrying Value	$ 4,073	$ 883
Mortgage Banking Derivatives (Liabilities), Carrying Value	586	(9)
Mortgage Banking Derivatives, Derivatives Net Carrying Value	$ 3,487	$ 892

Other Comprehensive Income - Re

Other Comprehensive Income - Reclassification adjustments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Securities available for sale and transferred securities:
Change in net unrealized gain/loss during the period	$ 9,458	$ 4,603
Total other comprehensive loss	9,458	4,603
Change in net unrealized gain/loss during the period	7,473	3,635
Reclassification adjustment for deferred tax on defined benefit postretirement medical plan		82
Total other comprehensive income (loss)	7,473	3,717
Securities available for sale and transferred securities: Tax (Expense) Benefit
Change in net unrealized gain/loss during the period	(1,985)	(968)
Reclassification adjustment for deferred tax on defined benefit postretirement medical plan		82
Total other comprehensive income	(1,985)	(886)
Securities available for sale and transferred securities: Before Tax Amount
Change in net unrealized gain/loss during the period	9,458	4,603
Total other comprehensive loss	$ 9,458	$ 4,603

Other Comprehensive Income - Ac

Other Comprehensive Income - Activity in AOCI, net of tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Securities Available For Sale, Beginning balance	$ 4,839	$ (2,057)
Securities Available For Sale, Other comprehensive income before reclassifications	7,473	3,635
Securities Available For Sale, Net other comprehensive income during period	7,473	3,635
Securities Available For Sale, Ending balance	12,312	1,578
Post-retirement Benefit, Beginning balance	(244)	(91)
Post-retirement Benefit, Amounts reclassified from accumulated other comprehensive income		82
Post-retirement Benefit, Net other comprehensive income during period		82
Post-retirement Benefit, Ending balance	(244)	(9)
Accumulated Other Comprehensive Income (Loss), Beginning balance	4,595	(2,148)
Accumulated Other Comprehensive Income (Loss), Other comprehensive income before reclassifications	7,473	3,635
Accumulated Other Comprehensive Income (Loss), Amounts reclassified from accumulated other comprehensive income		82
Accumulated Other Comprehensive Income (Loss), Net other comprehensive income during period	7,473	3,717
Accumulated Other Comprehensive Income (Loss), Ending balance	$ 12,068	$ 1,569

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)	Jun. 09, 2020USD ($)LoanDeferral
Subsequent Event [Line Items]
Cash paid for paycheck protection program	$ 450
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of loan deferrals | LoanDeferral		600
Loans receivable deferred		$ 611.3

Business Combinations - Additio

Business Combinations - Additional Information (Details) $ in Thousands	Sep. 09, 2019shares	Jan. 31, 2020USD ($)shares	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)
Business Combination, Acquisition Related Costs			$ 11,486
Labor and Related Expense			17,585	$ 14,085
Goodwill			$ 317,520		$ 100,069
Number of entities for merger			2
Noncash Merger Related Costs			$ 11,500
Provision expense for loan losses			25,900
UCFC [Member]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Assets		$ 2,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		324,500
Business Combination, Acquisition Related Costs			11,500
Labor and Related Expense			4,700
Goodwill		217,451	217,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 33,014	$ 33,000
Outstanding shares converted into common stock | shares	0.3715
Capital stock issuance (in shares) | shares		17,927,017
Payments to Acquire Businesses, Gross		$ 132
UCFC [Member] | Customer Relationships [Member]
Number of years for amortization expense			10 years

Business Combinations - Schedul

Business Combinations - Schedule of Business Acquisitions, by Acquisition (Details) - USD ($) $ in Thousands	1 Months Ended
	Jan. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed:
Goodwill		$ 317,520	$ 100,069
UCFC [Member]
Cash Consideration	$ 132
Equity - Dollar Value of Issued Shares	526,875
Fair Value of Total Consideration Transferred	527,007
Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed:
Cash and Cash Equivalents	52,580
Securities available for sale	262,753
Net loans, including loans held for sale and allowance	2,340,701
FHLB Stock	12,753
Office Properties and Equipment	21,216
Intangible Assets	33,014	33,000
Bank Owned Life Insurance	65,934
Mortgage Servicing Rights	9,747
Accrued Interest Receivable and Other Assets	34,452
Deposits - Non-Interest Bearing	(430,921)
Deposits - Interest Bearing	(1,651,669)
Advances from FHLB	(381,000)
Deferred tax liability	(2,262)
Accrued Interest Payable and Other Liabilities	(57,742)
Total Identifiable Net Assets	309,556
Goodwill	$ 217,451	$ 217,500

Business Combinations - Busines

Business Combinations - Business Acquisition, Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Net interest income	$ 54,522	$ 33,919
Provision for credit losses	(43,786)	(212)
Non-interest income	1,677	28,058
Non-interest expense	(43,768)	(24,866)
Income before income taxes	(28,092)	14,005
Income tax benefit (expense)	5,610	(2,523)
Pro Forma [Member]
Net interest income	53,380	52,460
Provision for credit losses	(17,831)	(273)
Non-interest income	17,281	16,796
Non-interest expense	(41,141)	(43,946)
Income before income taxes	11,689	25,037
Income tax benefit (expense)	(2,734)	(4,498)
Net income (loss)	$ 8,955	$ 20,539
Diluted earnings per share	$ 0.24	$ 0.54