XML 49 R38.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2024
Equity [Abstract] |
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss) | The following table summarizes the changes within each classification of AOCI:
|  | Three months ended March 31, 2024
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | (16,734) |  |  | $ | (7,518) |  |  | $ | (9,216) |  |  | $ | 2,030 |  |  | $ | (7,186) |  |  | $ | (281,958) |  |  | $ | (7,186) |  |  | $ | (289,144) |
Unrealized gain (loss) on derivatives |  | (5,521) |  |  | (199) |  |  | (5,322) |  |  | 1,231 |  |  | (4,091) |  |  | 3,755 |  |  | (4,091) |  |  | (336) |
Retirement obligation |  | 0 |  |  | (375) |  |  | 375 |  |  | (87) |  |  | 288 |  |  | (31,117) |  |  | 288 |  |  | (30,829) |
Foreign currency translation |  | (301) |  |  | 0 |  |  | (301) |  |  | 0 |  |  | (301) |  |  | (499) |  |  | (301) |  |  | (800) |
Total |  | $ | (22,556) |  |  | $ | (8,092) |  |  | $ | (14,464) |  |  | $ | 3,174 |  |  | $ | (11,290) |  |  | $ | (309,819) |  |  | $ | (11,290) |  |  | $ | (321,109) |
|  | Three months ended March 31, 2023
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | 39,079 |  |  | $ | (19) |  |  | $ | 39,098 |  |  | $ | (8,613) |  |  | $ | 30,485 |  |  | $ | (325,925) |  |  | $ | 30,485 |  |  | $ | (295,440) |
Unrealized gain (loss) on derivatives |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Retirement obligation |  | 0 |  |  | (150) |  |  | 150 |  |  | (35) |  |  | 115 |  |  | (32,023) |  |  | 115 |  |  | (31,908) |
Foreign currency translation |  | 4 |  |  | 0 |  |  | 4 |  |  | 0 |  |  | 4 |  |  | (715) |  |  | 4 |  |  | (711) |
Total |  | $ | 39,083 |  |  | $ | (169) |  |  | $ | 39,252 |  |  | $ | (8,648) |  |  | $ | 30,604 |  |  | $ | (358,663) |  |  | $ | 30,604 |  |  | $ | (328,059) |
Other Accumulated Comprehensive income reclassified from AOCI | The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2024 and 2023, respectively:
|  |  |  |  |  | Amount reclassified from accumulated other comprehensive income (loss) |  |
|  |  |  | Three months ended |  |
|  |  |  | March 31, |  |
(Dollars in thousands) |  |  |  |  |  | 2024 |  | 2023 |  | Affected Line Item in the Consolidated Statements of Income
Gains and losses on cash flow hedges |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  | $ | (199) |  |  | $ | 0 |  |  | Interest income - Loans and leases, including fees
Realized gain (loss) on securities available-for-sale |  |  |  |  |  | (7,518) |  |  | (19) |  |  | Net gain (loss) on sales of investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (1) |  |  |  |  |  | 0 |  |  | 0 |  |  | Other noninterest expense
Recognized net actuarial loss (1) |  |  |  |  |  | (375) |  |  | (150) |  |  | Other noninterest expense
Defined benefit pension plan total |  |  |  |  |  | (375) |  |  | (150) |  |  |
Total reclassifications for the period, before tax |  |  |  |  |  | $ | (8,092) |  |  | $ | (169) |  |  |
(1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

X
- Definition [Table Text Block] for Other Accumulated Comprehensive income reclassified from AOCI [Table] + References No definition available. + Details
Name: | ffbc_OtherAccumulatedComprehensiveIncomeReclassifiedFromAociTableTextBlock
Namespace Prefix: | ffbc_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration