XML 63 R52.htm IDEA: XBRL DOCUMENT
v3.21.1

Loans and Allowance - Changes in Allowance for Loan Losses by Loan Segment (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | $ 130,648 | [1] | $ 80,284
Provision for credit losses - loans | 0 |  | 19,752
Recoveries on loans | 694 |  | 673
Loans charged off | (4,315) |  | (1,255)
Ending balance | 201,082 | [1] | 99,454
Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 130,648 |  |
Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 74,055 |  |
Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 204,703 |  |
Commercial |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 47,115 |  | 32,902
Provision for credit losses - loans | (932) |  | 5,701
Recoveries on loans | 188 |  | 443
Loans charged off | (673) |  | (615)
Ending balance | 65,722 |  | 38,431
Commercial | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 47,115 |  |
Commercial | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Commercial | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 20,024 |  |
Commercial | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 67,139 |  |
Commercial Real Estate |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 40,786 |  | 28,778
Provision for credit losses - loans | (1,701) |  | 9,194
Recoveries on loans | 164 |  | 118
Loans charged off | (3,313) |  | (183)
Ending balance | 70,861 |  | 37,907
Commercial Real Estate | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 51,070 |  |
Commercial Real Estate | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | (10,284) |  |
Commercial Real Estate | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 34,925 |  |
Commercial Real Estate | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 75,711 |  |
Construction |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 10,284 |  |
Provision for credit losses - loans | 1,095 |  |
Recoveries on loans | 0 |  |
Loans charged off | (2) |  |
Ending balance | 20,182 |  |
Construction | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Construction | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 10,284 |  |
Construction | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 8,805 |  |
Construction | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 19,089 |  |
Consumer |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  | 4,035
Provision for credit losses - loans | 0 |  | 1,924
Recoveries on loans | 0 |  | 42
Loans charged off | 0 |  | (249)
Ending balance | 0 |  | 5,752
Consumer | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 9,648 |  |
Consumer | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | (9,648) |  |
Consumer | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Consumer | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Residential Real Estate |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  | 14,569
Provision for credit losses - loans | 0 |  | 2,933
Recoveries on loans | 0 |  | 70
Loans charged off | 0 |  | (208)
Ending balance | 0 |  | $ 17,364
Residential Real Estate | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 22,815 |  |
Residential Real Estate | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | (22,815) |  |
Residential Real Estate | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Residential Real Estate | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Consumer & Residential |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 32,463 |  |
Provision for credit losses - loans | 1,538 |  |
Recoveries on loans | 342 |  |
Loans charged off | (327) |  |
Ending balance | 44,317 |  |
Consumer & Residential | Previously reported |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 0 |  |
Consumer & Residential | Credit risk reclassifications |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 32,463 |  |
Consumer & Residential | Cumulative effect of ASC 326 adoption |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | 10,301 |  |
Consumer & Residential | Adjusted balance |  |  |
Allowance for Loan and Lease Losses [Roll Forward] |  |  |
Beginning balance | $ 42,764 |  |
[1] | Beginning January 1, 2021, the calculation is based on the current expected credit loss methodology. Prior to January 1, 2021, the calculation is based on the incurred loss methodology. See additional details in NOTE 1. GENERAL of these Notes to Consolidated Condensed Financial Statement.

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922352-210448 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_RevisionOfPriorPeriodReclassificationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ResidentialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=frme_ConsumerAndResidentialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |