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: