Ameris Bancorp (ABCB) 10-K 28 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 17, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-13901
Entity Registrant Name	AMERIS BANCORP
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-1456434
Entity Address, Address Line One	3490 Piedmont Road N.E., Suite 1550
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30305
City Area Code	404
Local Phone Number	639-6500
Title of 12(b) Security	Common Stock, par value $1 per share
Trading Symbol	ABCB
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 2,630
Entity Common Stock, Shares Outstanding		69,385,050
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement for the 2023 Annual Meeting of Shareholders are incorporated into Part III hereof by reference.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000351569

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Audit Information [Abstract]
Auditor Name	KPMG LLP	Crowe LLP
Auditor Location	Atlanta, GA	Atlanta, GA
Auditor Firm ID	185	173

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 284,567	$ 307,813
Interest-bearing deposits in banks	833,565	3,736,844
Federal funds sold	0	20,000
Cash and cash equivalents	1,118,132	4,064,657
Debt securities available-for-sale, at fair value, net of allowance for credit losses of $75 and $—	1,500,060	592,621
Debt securities held-to-maturity, at amortized cost, net of allowance for credit losses of $— and $— (fair value of $114,538 and $78,206)	134,864	79,850
Other investments	110,992	47,552
Loans held for sale, at fair value	392,078	1,254,632
Loans, net of unearned income	19,855,253	15,874,258
Allowance for credit losses	(205,677)	(167,582)
Loans, net	19,649,576	15,706,676
Other real estate owned, net	843	3,810
Premises and equipment, net	220,283	225,400
Goodwill	1,015,646	1,012,620
Other intangible assets, net	106,194	125,938
Cash value of bank owned life insurance	388,405	331,146
Other assets	416,213	413,419
Total assets	25,053,286	23,858,321
Deposits
Noninterest-bearing	7,929,579	7,774,823
Interest-bearing	11,533,159	11,890,730
Total deposits	19,462,738	19,665,553
Securities sold under agreements to repurchase	0	5,845
Other borrowings	1,875,736	739,879
Subordinated deferrable interest debentures, net	128,322	126,328
Other liabilities	389,090	354,265
Total liabilities	21,855,886	20,891,870
Commitments and Contingencies (Note 19)
Shareholders’ Equity
Preferred stock, stated value $1,000; 5,000,000 shares authorized; 0 shares issued and outstanding	0	0
Common stock, par value $1; 200,000,000 shares authorized; 72,263,727 and 72,017,126 shares issued	72,264	72,017
Capital surplus	1,935,211	1,924,813
Retained earnings	1,311,258	1,006,436
Accumulated other comprehensive income (loss), net of tax	(46,507)	15,590
Treasury stock, at cost, 2,894,677 and 2,407,898 shares	(74,826)	(52,405)
Total shareholders’ equity	3,197,400	2,966,451
Total liabilities and shareholders’ equity	$ 25,053,286	$ 23,858,321
Common stock, shares authorized (in shares)	200,000,000	200,000,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Debt securities available-for-sale, allowance for credit loss	$ 75	$ 0
Debt securities, held-to-maturity, allowance for credit loss	0	0
Estimated Fair Value	$ 114,538	$ 78,206
Preferred stock, par or stated value per share (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par or stated value per share (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares, issued (in shares)	72,263,727	72,017,126
Treasury stock (in shares)	2,894,677	2,407,898

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income
Interest and fees on loans	$ 834,969	$ 676,089	$ 690,909
Interest on taxable securities	34,656	22,524	33,086
Interest on nontaxable securities	1,176	575	623
Interest on deposits in other banks	23,008	3,882	1,739
Interest on federal funds sold	77	42	146
Total interest income	893,886	703,112	726,503
Interest expense
Interest on deposits	56,105	22,357	59,067
Interest on other borrowings	36,755	25,428	29,683
Total interest expense	92,860	47,785	88,750
Net interest income	801,026	655,327	637,753
Provision for loan losses	52,610	(35,081)	125,488
Provision for unfunded commitments	19,226	332	19,062
Provision for other credit losses	(139)	(616)	830
Provision for credit losses	71,697	(35,365)	145,380
Net interest income after provision for credit losses	729,329	690,692	492,373
Noninterest income
Service charges on deposit accounts	44,499	45,106	44,145
Mortgage banking activity	184,904	285,900	374,077
Other service charges, commissions and fees	3,875	4,188	3,914
Net gain on securities	203	515	5
Gain on sale of SBA loans	5,552	6,623	7,226
Other noninterest income	45,391	23,212	17,133
Total noninterest income	284,424	365,544	446,500
Noninterest expense
Salaries and employee benefits	319,719	337,776	360,278
Occupancy and equipment	51,361	48,066	52,349
Advertising and marketing	12,481	8,434	8,046
Amortization of intangible assets	19,744	14,965	19,612
Data processing and communications expenses	49,228	45,976	46,017
Legal and other professional fees	16,439	11,920	15,972
Credit resolution-related expenses	29	3,538	5,106
Merger and conversion charges	1,212	4,206	1,391
FDIC insurance	8,063	5,614	14,078
Loan servicing expenses	36,835	26,481	20,910
Other noninterest expenses	45,544	53,148	54,870
Total noninterest expense	560,655	560,124	598,629
Income before income tax expense	453,098	496,112	340,244
Income tax expense	106,558	119,199	78,256
Net income	$ 346,540	$ 376,913	$ 261,988
Basic earnings per common share (in dollars per share)	$ 5.01	$ 5.43	$ 3.78
Diluted earnings per common share (in dollars per share)	$ 4.99	$ 5.40	$ 3.77
Weighted average common shares outstanding
Basic (in shares)	69,194	69,432	69,256
Diluted (in shares)	69,420	69,761	69,426

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 346,540	$ 376,913	$ 261,988
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on investment securities available-for-sale, net of tax expense (benefit) of ($16,507), ($4,762) and $4,084	(62,097)	(17,915)	15,363
Net unrealized gains (losses) on cash flow hedge during the period, net of tax expense (benefit) of $—, $— and $39	0	0	147
Total other comprehensive income (loss)	(62,097)	(17,915)	15,510
Comprehensive income	$ 284,443	$ 358,998	$ 277,498

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net unrealized holding gains/(losses) arising during period on investment securities available for sale, tax	$ (16,507)	$ (4,762)	$ 4,084
Net unrealized gains (losses) on cash flow hedge during the period, tax	$ 0	$ 0	$ 39

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Capital Surplus	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss), Net of Tax	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting for credit losses		$ (56,704)				$ (56,704)
Balance at beginning of period (in shares) at Dec. 31, 2019			71,499,829
Balance at beginning of period at Dec. 31, 2019	$ 2,469,582		$ 71,500	$ 1,907,108	$ 507,950		$ 17,995	$ (34,971)
Balance at beginning of period (in shares) at Dec. 31, 2019								1,995,996
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			164,476
Issuance of restricted shares	289		$ 164	125
Forfeitures of restricted shares (in shares)			(12,250)
Forfeitures of restricted shares	(221)		$ (12)	(209)
Exercise of stock options (in shares)			101,650
Exercise of stock options	2,262		$ 102	2,160
Share-based compensation	4,101			4,101
Purchase of treasury shares (in shares)								216,228
Purchase of treasury shares	(7,995)							$ (7,995)
Net income	261,988				261,988
Dividends on common shares	(41,724)				(41,724)
Other comprehensive income (loss) during the period	15,510						15,510
Balance at end of period (in shares) at Dec. 31, 2020			71,753,705
Balance at end of period at Dec. 31, 2020	2,647,088		$ 71,754	1,913,285	671,510		33,505	$ (42,966)
Balance at end of period (in shares) at Dec. 31, 2020								2,212,224
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			99,308
Issuance of restricted shares	599		$ 99	500
Forfeitures of restricted shares (in shares)			(2,695)
Forfeitures of restricted shares	(53)		$ (3)	(50)
Exercise of stock options (in shares)			166,808
Exercise of stock options	4,532		$ 167	4,365
Share-based compensation	6,713			6,713
Purchase of treasury shares (in shares)								195,674
Purchase of treasury shares	(9,439)							$ (9,439)
Net income	376,913				376,913
Dividends on common shares	(41,987)				(41,987)
Other comprehensive income (loss) during the period	(17,915)						(17,915)
Balance at end of period (in shares) at Dec. 31, 2021			72,017,126
Balance at end of period at Dec. 31, 2021	$ 2,966,451		$ 72,017	1,924,813	1,006,436		15,590	$ (52,405)
Balance at end of period (in shares) at Dec. 31, 2021	2,407,898							2,407,898
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			165,687
Issuance of restricted shares	$ 1,341		$ 166	1,175
Forfeitures of restricted shares (in shares)			(14,889)
Forfeitures of restricted shares	(143)		$ (15)	(128)
Exercise of stock options (in shares)			95,803
Exercise of stock options	2,799		$ 96	2,703
Share-based compensation	6,648			6,648
Purchase of treasury shares (in shares)								486,779
Purchase of treasury shares	(22,421)							$ (22,421)
Net income	346,540				346,540
Dividends on common shares	(41,718)				(41,718)
Other comprehensive income (loss) during the period	(62,097)						(62,097)
Balance at end of period (in shares) at Dec. 31, 2022			72,263,727
Balance at end of period at Dec. 31, 2022	$ 3,197,400		$ 72,264	$ 1,935,211	$ 1,311,258		$ (46,507)	$ (74,826)
Balance at end of period (in shares) at Dec. 31, 2022	2,894,677							2,894,677

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Dividends declared per common share (in dollars per share)	$ 0.60	$ 0.60	$ 0.60

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Activities
Net income	$ 346,540	$ 376,913	$ 261,988
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation	18,416	17,225	15,759
Net losses on sale or disposal of premises and equipment	156	2,882	777
Net write-downs on other assets	0	260	1,715
Provision for credit losses	71,697	(35,365)	145,380
Net write-downs and (gains) losses on sale of other real estate owned	(1,773)	538	1,049
Share-based compensation expense	6,706	7,948	3,810
Amortization of intangible assets	19,744	14,965	19,612
Amortization of operating lease right of use assets	12,639	15,739	19,740
Provision for deferred taxes	(35,677)	38,411	(7,929)
Net amortization of debt securities available-for-sale	(644)	2,786	6,153
Net amortization of debt securities held-to-maturity	37	40	0
Net amortization of other investments	722	62	0
Net gain on securities	(203)	(515)	(5)
Accretion of discount on purchased loans, net	285	(16,349)	(27,351)
Net amortization on other borrowings	433	438	256
Amortization of subordinated deferrable interest debentures	1,994	1,983	1,940
Loan servicing asset impairment (recovery)	(21,824)	(14,530)	40,067
Originations of mortgage loans held for sale	(3,949,676)	(7,780,436)	(9,067,706)
Payments received on mortgage loans held for sale	23,324	53,313	43,663
Proceeds from sales of mortgage loans held for sale	4,493,742	7,459,163	9,864,464
Net (gains) losses on mortgage loans held for sale	93,133	(152,422)	(387,124)
Originations of SBA loans	(46,479)	(67,865)	(97,017)
Proceeds from sales of SBA loans	57,171	71,610	109,296
Net gains on sales of SBA loans	(5,552)	(6,623)	(7,226)
Increase in cash surrender value of bank owned life insurance	(7,305)	(5,385)	(3,630)
Gain on bank owned life insurance proceeds	(55)	(603)	(948)
Gains on sale of other loans held for sale	0	(457)	0
Loss on sale of loans	0	0	386
Gain on sale of mortgage servicing rights	(1,356)	0	0
Changes in FDIC loss-share receivable/payable, net of cash payments received	0	0	997
(Increase) decrease in interest receivable	(20,125)	19,337	(23,892)
Increase (decrease) in interest payable	6,217	(1,175)	(6,036)
Increase (decrease) in taxes payable	5,177	7,005	(12,062)
Change attributable to other operating activities	(4,991)	247	(97,730)
Net cash provided by operating activities	1,062,473	9,140	798,396
Investing Activities, net of effects of business combinations
Proceeds from maturities of time deposits in other banks	0	249	0
Purchases of securities available-for-sale	(1,172,323)	0	0
Purchases of securities held-to-maturity	(57,408)	(80,355)	0
Proceeds from prepayments and maturities of securities available-for-sale	186,849	364,907	435,204
Proceeds from prepayments and maturities of securities held-to-maturity	2,357	465	0
Net (increase) decrease in other investments	(63,959)	(18,897)	37,222
Net increase in loans	(3,345,287)	(566,237)	(1,733,057)
Payments received on other loans held for sale	0	9,136	12,954
Purchase of loan pool	(472,266)	0	0
Proceeds from sale of mortgage servicing rights	119,845	0	0
Purchases of premises and equipment	(13,568)	(25,448)	(18,116)
Proceeds from sale of premises and equipment	46	1,958	718
Proceeds from sales of other real estate owned	5,086	11,790	14,059
Purchase of bank owned life insurance	(50,000)	(150,000)	0
Payments paid to FDIC under loss-sharing agreements	0	0	(20,639)
Proceeds from bank owned life insurance	101	1,309	3,381
Proceeds from sales of other loans held for sale	0	156,803	0
Proceeds from sales of loans	0	0	69,965
Net cash proceeds received from (paid in) acquisitions	(14,003)	(126,664)	(2,417)
Net cash used in investing activities	(4,874,530)	(420,984)	(1,200,726)
Financing Activities, net of effects of business combinations
Net increase (decrease) in deposits	(202,815)	2,708,021	2,932,864
Net decrease in securities sold under agreements to repurchase	(5,845)	(5,796)	(8,994)
Proceeds from other borrowings	3,950,000	0	7,202,981
Repayment of other borrowings	(2,814,576)	(296,325)	(8,176,491)
Repayment of subordinated deferrable interest debentures	0	0	(5,155)
Proceeds from exercise of stock options	2,799	4,532	2,262
Dividends paid - common stock	(41,610)	(41,798)	(41,685)
Purchase of treasury shares	(22,421)	(9,439)	(7,995)
Net cash provided by financing activities	865,532	2,359,195	1,897,787
Net increase (decrease) in cash, cash equivalents and restricted cash	(2,946,525)	1,947,351	1,495,457
Cash, cash equivalents and restricted cash at beginning of period	4,064,657	2,117,306	621,849
Cash, cash equivalents and restricted cash at end of period	1,118,132	4,064,657	2,117,306
Cash paid during the year for:
Interest	86,643	48,960	94,786
Income taxes	133,894	71,807	98,609
Loans transferred to other real estate owned	346	4,258	7,398
Loans transferred from loans held for sale to loans held for investment	196,891	170,435	196,804
Loans transferred from loans held for investment to loans held for sale	0	0	179,407
Loans provided for the sales of other real estate owned	2,288	1,052	767
Right-of-use assets obtained in exchange for new operating lease liabilities	7,226	12,792	54,107
Assets acquired in business combination	3,216	886,553	0
Liabilities assumed in business combination	(10,787)	690,116	0
Change in unrealized gain (loss) on securities available-for-sale, net of tax	(62,097)	(17,915)	15,363
Change in unrealized gain on cash flow hedge, net of tax	$ 0	$ 0	$ 147

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Ameris Bancorp and subsidiaries (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia, and whose primary business is presently conducted by Ameris Bank, its wholly owned banking subsidiary (the “Bank”). Through the Bank, the Company operates a full service banking business and offers a broad range of retail and commercial banking services to its customers concentrated in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. The Bank also engages in mortgage banking activities, and, as such, originates, acquires, sells and services one-to-four family residential mortgage loans in the Southeast. The Bank also originates, administers and services commercial insurance premium loans and SBA loans made to borrowers throughout the United States. The Company and the Bank are subject to the regulations of certain federal and state agencies and are periodically examined by those regulatory agencies. Basis of Presentation and Accounting Estimates The consolidated financial statements include the accounts of the Company and its subsidiaries. Variable Interest Entities for which the Company or its subsidiaries have been determined to be the primary beneficiary are also consolidated. Significant intercompany transactions and balances have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheets and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Acquisition Accounting In accounting for business combinations, the Company uses the acquisition method of accounting in accordance with ASC 805, Business Combinations . Under the acquisition method of accounting, assets acquired, liabilities assumed and consideration exchanged are recorded at their respective acquisition date fair values. Any identifiable intangible assets that are acquired in a business combination are recognized at fair value on the acquisition date. Identifiable intangible assets are recognized separately if they arise from contractual or other legal rights or if they are separable (i.e., capable of being sold, transferred, licensed, rented or exchanged separately from the entity). If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Determining the fair value of assets and liabilities is a complicated process involving significant judgment regarding methods and assumptions used to calculate estimated fair values. Fair values are subject to refinement for up to one year after the closing date of the acquisition as additional information regarding the closing date fair values becomes available. In addition, management will assess and record the deferred tax assets and deferred tax liabilities resulting from differences in the carrying value of acquired assets and assumed liabilities for financial reporting purposes and their basis for income tax purposes, including acquired net operating loss carryforwards and other acquired assets with built-in losses that are expected to be settled or otherwise recovered in future periods where the realization of such benefits would be subject to applicable limitations under Section 382 of the Internal Revenue Code of 1986, as amended. Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date. Loans which have experienced more-than-insignificant deterioration in credit quality since origination, as determined by the Company's assessment, are considered purchased credit deteriorated ("PCD") loans. At acquisition, expected credit losses for purchased loans with credit deterioration are initially recognized as an allowance for credit losses and are added to the purchase price to determine the amortized cost basis of the loans. Any non-credit discount or premium resulting from acquiring such loans is recognized as an adjustment to interest income over the remaining lives of the loans. Subsequent to the acquisition date, the change in the allowance for credit losses on PCD loans is recognized through provision for credit losses. The non-credit discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the PCD loan on a level-yield basis. Purchased loans which do not meet the criteria to be classified as PCD loans are recorded at fair value as of the acquisition date and no allowance for credit losses is carried over from the seller. The resulting purchase discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the non-PCD loan on a level-yield basis. Transfer of financial assets Transfers of financial assets are accounted for as sales, when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks, federal funds sold and restricted cash. Restricted cash held for securitization investors, which are reported on the Company's consolidated balance sheets in cash and due from banks, was $0 and $43.0 million at December 31, 2022 and 2021, respectively. Investment Securities The Company classifies its debt securities in one of three categories: (i) trading, (ii) held-to-maturity or (iii) available-for-sale. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which the Company has the ability and intent to hold until maturity. All other debt securities are classified as available-for-sale. Available-for-sale securities are carried at fair value. Unrealized holding gains and losses, net of the related deferred tax effect, on available-for-sale securities are excluded from earnings and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Held-to-maturity securities are carried at amortized cost. The amortization of premiums and accretion of discounts are recognized in interest income using methods approximating the interest method over the expected life of the securities. Realized gains and losses, determined on the basis of the cost of specific securities sold, are included in earnings on the trade date. The Company has made a policy election to exclude accrued interest from the amortized cost basis of debt securities and report accrued interest in other assets in the consolidated balance sheets. A debt security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to debt securities reversed against interest income for the years ended December 31, 2022, 2021 and 2020. Accrued interest receivable on debt securities totaled $7.7 million and $2.4 million as of December 31, 2022 and 2021, respectively. The Company evaluates available-for-sale securities in an unrealized loss position to determine if credit-related impairment exists. The Company first evaluates whether it intends to sell or more likely than not will be required to sell an impaired security before recovering its amortized cost basis. If either criteria is met, the entire amount of unrealized loss is recognized in earnings with a corresponding adjustment to the security's amortized cost basis. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is attributable to credit or resulted from other factors. If credit-related impairment exists, the Company recognizes an allowance for credit losses ("ACL"), limited to the amount by which the fair value is less than the amortized cost basis. Refer to Note 3 for additional information related to the ACL for available-for-sale securities. Any impairment not recognized through an ACL is recognized in other comprehensive income, net of tax, as a non credit-related impairment. The Company uses a systematic methodology to determine its ACL for debt securities held-to-maturity considering the effects of past events, current conditions, and reasonable and supportable forecasts on the collectability of the portfolio. The ACL is a valuation account that is deducted from the amortized cost basis to present the net amount expected to be collected on the held-to-maturity portfolio. The Company monitors the held-to-maturity portfolio on a quarterly basis to determine whether a valuation account would need to be recorded. As of December 31, 2022 and 2021, the Company had $134.9 million and $79.9 million held-to-maturity securities, respectively, and no related valuation account. Other Investments Other investments include Federal Home Loan Bank (“FHLB”) stock. These investments do not have readily determinable fair values due to restrictions placed on transferability and therefore are carried at cost. These investments are periodically evaluated for impairment based on ultimate recovery of par value or cost basis. Both cash and stock dividends are reported as income. Also included in other investments are 57,611 Visa Class B restricted shares owned by the Bank with a carrying value of approximately $242,000 as of December 31, 2022. These shares are transferable only under limited circumstances until they can be converted into the publicly traded Visa Class A common shares. This conversion will not occur until the settlement of certain litigation which will be indemnified by Visa members, including the Bank. Visa funded an escrow account from its initial public offering to settle these litigation claims. Should this escrow account be insufficient to cover these litigation claims, Visa is entitled to fund additional amounts to the escrow account by reducing each member bank’s Visa Class B conversion ratio to unrestricted Visa Class A shares. As of December 31, 2022, the conversion ratio was 1.5991. Loans Held for Sale Mortgage and SBA loans held for sale are carried at the estimated fair value, as determined by outstanding commitments from third party investors in the secondary market. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of mortgage loans held for sale and realized gains and losses upon ultimate sale of the mortgage loans held for sale are classified as mortgage banking activity in the consolidated statements of income. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of SBA loans held for sale and realized gains and losses upon ultimate sale of the SBA loans held for sale are classified as gain on sale of SBA loans in the consolidated statements of income. Other loans held for sale are carried at the lower of amortized cost or fair value. Servicing Rights When mortgage and SBA loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking activity or gain on sale of SBA loans accordingly. Fair value is based on market prices for comparable servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. The Company assumed the servicing of certain indirect automobile loans in an acquisition. The servicing asset was recorded at fair value on the date of acquisition and follows the amortization method. Servicing fee income, which is reported on the income statement in mortgage banking activity for serviced mortgage loans and other noninterest income for all other serviced loans, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of servicing rights is netted against loan servicing fee income. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into strata based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized for a particular stratum through a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular stratum, a reduction of the valuation allowance may be recorded as an increase to income. Changes in valuation allowances related to servicing rights are reported in mortgage banking activity and other noninterest income on the income statement. Refer to Note 23 for additional information related to the valuation allowance on servicing rights. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Loans Loans are reported at their outstanding principal balances less unearned income, net of deferred fees, origination costs and unaccreted or unamortized non-credit purchase discounts or premiums, respectively. Interest income is accrued on the outstanding principal balance. For all classes of loans, the accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection. Interest income on mortgage and commercial loans is discontinued and placed on nonaccrual status at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Mortgage loans and commercial loans are charged off to the extent principal or interest is deemed uncollectible. Consumer loans continue to accrue interest until they are charged off, generally between 90 and 120 days past due, unless the loan is in the process of collection. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. Interest received on nonaccrual loans is applied against principal until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses - Loans Under the current expected credit loss model, the allowance for credit losses (“ACL”) on loans is a valuation allowance estimated at each balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying loans’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, and net deferred fees or costs, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the measurement of ACL. Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets and totaled $69.3 million and $54.8 million at December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, the Company carried an ACL of $0 and $214,000, respectively, related to deferred interest on loans modified under its Disaster Relief Program. Expected credit losses are reflected in the allowance for credit losses through a charge to provision for credit losses. The Company measures expected credit losses of loans on a collective (pool) basis, when the loans share similar risk characteristics. Depending on the nature of the pool of loans with similar risk characteristics, the Company estimates a quantitative component which currently uses the discounted cash flow (“DCF”) method or the PD×LGD method which may be adjusted for qualitative factors as discussed further below. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions over a period that has been determined to be reasonable and supportable, to the identified pools of loans with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of loans with similar risk characteristics for measuring expected credit losses: Commercial, financial, and agricultural - These loans and leases include both secured and unsecured borrowings for working capital, expansion, crop production, equipment finance and other business purposes. Commercial, financial and agricultural loans also include certain U.S. Small Business Administration (“SBA”) loans, including loans outstanding under the SBA's Paycheck Protection Program ("PPP"). Short-term working capital loans are secured by non-real estate collateral such as accounts receivable, crops, inventory and equipment. The Bank evaluates the financial strength, cash flow, management, credit history of the borrower and the quality of the collateral securing the loan. The Bank often requires personal guarantees and secondary sources of repayment on commercial, financial and agricultural loans. Consumer - These loans include home improvement loans, direct automobile loans, boat and recreational vehicle financing, personal lines of credit, and both secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Indirect automobile - Indirect automobile loans are secured by automobile collateral, generally new and used cars and trucks from auto dealers that operate within selected states. Repayment of these loans depends largely on the personal income of the borrowers which can be affected by changes in economic conditions such as unemployment levels. Collateral consists of rapidly depreciating assets that may not provide an adequate source of repayment of the loan in the event of default. Mortgage warehouse - Mortgage Warehouse facilities are provided to unaffiliated mortgage origination companies and are collateralized by one-to-four family residential loans or mortgage servicing rights. The originator closes new mortgage loans with the intent to sell these loans to third party investors for a profit. The Bank provides funding to the mortgage companies for the period between the origination and their sale of the loan. The Bank has a policy that requires that it separately validate that each residential mortgage loan was underwritten consistent with the underwriting requirements of the final investor or market standards prior to advancing funds. The Bank is repaid with the proceeds received from sale of the mortgage loan to the final investor. Municipal - Municipal loans consists of loans made to counties, municipalities and political subdivisions. The source of repayment for these loans is either general revenue of the municipality or revenues of the project being financed by the loan. These loans may be secured by real estate, machinery, equipment or assignment of certain revenues. Premium Finance - Premium finance provides loans for the acquisition of certain commercial insurance policies. Repayment of these loans is dependent on the cash flow of the insured which can be affected by changes in economic conditions. The Bank has procedures in place to cancel the insurance policy after default by the borrower to minimize the risk of loss. Real Estate - Construction and Development - Construction and development loans include loans for the development of residential neighborhoods, one-to-four family home residential construction loans to builders and consumers, and commercial real estate construction loans, primarily for owner-occupied and investment properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Real Estate - Commercial and Farmland - Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail, farmland and warehouse space. They also include non-owner occupied commercial buildings such as leased retail and office space. Lodging (hotel / motel) loans are a subsegment of commercial real estate loans. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. Real Estate - Residential - The Company's residential loans include permanent mortgage financing and home equity lines of credit secured by residential properties located within the Bank's market areas. Residential real estate loans also include purchased loan pools secured by residential properties located outside the Bank's market area. Discounted Cash Flow Method The Company uses the discounted cash flow method to estimate expected credit losses for the commercial, financial and agricultural, consumer, real estate - construction and development, real estate - commercial and farmland and real estate - residential loan segments. For each of these loan segments, the Company generates cash flow projections at the loan level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds and curtailment rates are based on historical internal data. The prepayment speeds additionally utilize a forward-looking third-party prepayment model, which considers current conditions and reasonable and supportable forecasts of future economic conditions. The Company uses regression analysis of historical internal and peer loss data to determine suitable macroeconomic variables to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the macroeconomic variables over a reasonable and supportable forecast period. For all loan pools utilizing the DCF method, the Company uses a combination of national and regional data including gross domestic product, commercial real estate price indices, home price indices, unemployment rates, retail sales, and rental vacancy rates depending on the nature of the underlying loan pool and how well that macroeconomic variable correlates to expected future losses. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over four quarters on a straight-line basis. Management leverages economic projections comprising multiple weighted scenarios from a reputable and independent third party to inform its macroeconomic variable forecasts over the four-quarter forecast period. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) produces an expected cash flow stream at the loan level. Loan effective yield is calculated, net of the impacts of prepayment assumptions, and the loan expected cash flows are then discounted at that effective yield to produce a loan-level net present value of expected cash flows (“NPV”). An ACL is established for the difference between the loan’s NPV and amortized cost basis. PD×LGD Method The Company uses the PD×LGD method to estimate expected credit losses (“EL”) for the indirect automobile, municipal and premium finance loan segments. Under the PD×LGD method, the loss rate is a function of two components: (1) the lifetime default rate (“PD”); and (2) the loss given default (“LGD”). For the indirect automobile and premium finance loan segments, calculations of lifetime default rates and corresponding loss given default rates of static pools are performed. The PD×LGD method uses the default rates and loss given default rates of different static pools to quantify the relationship between those rates and the credit mix of the pools and applies that relationship on a going forward basis. The Company has not incurred any historical defaults or charge offs in its municipal portfolio. Therefore, in lieu of historical loss rates, the Company applies historical benchmarking PD and LGD ratios provided by a reputable and independent third party to the current municipal loan balance. Qualitative Factors The Company uses qualitative factors for model limitations and risk uncertainty as well as for loan segment specific risks that cannot be addressed in the quantitative methods. Any additional qualitative factor reserves needed will be approved by the Allowance Committee quarterly. Sources for quantitative metrics for qualitative factor adjustments include, but are not limited to, third-party economic and forecast analysis, default rate & loss studies, academic studies, historical loss rate benchmarking (internal & external) and statistical modeling and adjustments. Vintage Method Prior to the second quarter of 2021, the Company used a vintage method to estimate expected credit losses for the indirect automobile loans segment. The Company’s vintage analysis was based on loss rates by origination date and included data on loan amounts, loan charge-offs and recoveries by date. Using this information, vintage tables were created to evaluate loss rate patterns and develop estimated losses by vintage year. Once the tables were calculated, reserves were estimated by multiplying the balance of a given origination year by the remaining loss to be experienced by that vintage. Individually Evaluated Assets Loans that do not share risk characteristics are evaluated on an individual basis. For collateral dependent loans where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the loan to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the loan exceeds the present value of expected cash flows from the operation of the collateral. The Company may, in the alternative, measure the expected credit loss as the amount by which the amortized cost basis of the loan exceeds the estimated fair value of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the loan exceeds the fair value of the underlying collateral less estimated cost to sell. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the loan. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the loans. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. A loan that has been modified or renewed is considered a troubled debt restructuring (“TDR”) when two conditions are met: (1) the borrower is experiencing financial difficulty; and (2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. Guidance on Non-TDR Loan Modifications due to COVID-19 In April 2020, various regulatory agencies, including the Federal Reserve and the FDIC, issued a revised interagency statement encouraging financial institutions to work with customers affected by COVID-19 and providing additional information regarding loan modifications. The revised interagency statement clarifies the interaction between the interagency statement issued on March 22, 2020 and the temporary relief provided by Section 4013 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Section 4013 of the CARES Act allows financial institutions to suspend the requirements to classify certain loan modifications as TDRs. The revised statement also provides supervisory interpretations on past due and nonaccrual regulatory reporting of loan modification programs and regulatory capital. In December 2020, the 2021 Consolidated Appropriations Act was signed into law and extended the provisions of Section 4013 through the earlier of 60 days after the national emergency termination date or January 1, 2022 and, accordingly, these provisions expired on January 1, 2022. Charge-offs and Recoveries Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged-off in accordance with the Federal Financial Institutions Examination Council’s (“FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged-off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged-off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, and the guarantor demonstrates willingness and capacity to support the debt, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged-off and any further collections are treated as recoveries. In all situations, when a loan is downgr

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONSBalboa Capital CorporationOn December 13, 2021, the Company announced the acquisition of Balboa Capital Corporation ("Balboa"), a point of sale and direct online provider of lending solutions to small and mid-sized businesses nationwide. The acquisition was not material to the financial results of the Company. Goodwill of $87.6 million and other intangibles of $68.9 million were recorded in the acquisition. None of the goodwill is expected to be deductible for tax purposes.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost and estimated fair value of securities available-for-sale along with allowance for credit losses, gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Cost Allowance for Credit Losses Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2022 U.S. Treasuries $ 775,784 $ — $ 131 $ (16,381) $ 759,534 U.S. government-sponsored agencies 1,036 — — (57) 979 State, county and municipal securities 35,358 — 17 (1,180) 34,195 Corporate debt securities 16,397 (75) — (396) 15,926 SBA pool securities 29,422 — 3 (2,027) 27,398 Mortgage-backed securities 701,008 — 113 (39,093) 662,028 Total debt securities available-for-sale $ 1,559,005 $ (75) $ 264 $ (59,134) $ 1,500,060 December 31, 2021 U.S. government-sponsored agencies $ 7,084 $ — $ 88 $ — $ 7,172 State, county and municipal securities 45,470 — 2,342 — 47,812 Corporate debt securities 27,897 — 719 (120) 28,496 SBA pool securities 44,312 — 958 (69) 45,201 Mortgage-backed securities 448,124 — 15,822 (6) 463,940 Total debt securities available-for-sale $ 572,887 $ — $ 19,929 $ (195) $ 592,621 The amortized cost and estimated fair value of securities held-to-maturity along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Securities held-to-maturity Amortized Gross Gross Estimated December 31, 2022 State, county and municipal securities $ 31,905 $ — $ (5,380) $ 26,525 Mortgage-backed securities 102,959 — (14,946) 88,013 Total debt securities held-to-maturity $ 134,864 $ — $ (20,326) $ 114,538 December 31, 2021 State, county and municipal securities $ 8,905 $ 4 $ (198) $ 8,711 Mortgage-backed securities 70,945 — (1,450) 69,495 Total debt securities held-to-maturity $ 79,850 $ 4 $ (1,648) $ 78,206 The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of December 31, 2022, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying the securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 51,085 $ 51,049 $ — $ — Due from one year to five years 756,739 739,514 — — Due from five to ten years 25,450 24,679 — — Due after ten years 24,723 22,790 31,905 26,525 Mortgage-backed securities 701,008 662,028 102,959 88,013 $ 1,559,005 $ 1,500,060 $ 134,864 $ 114,538 Securities with a carrying value of approximately $861.6 million and $366.7 million at December 31, 2022 and 2021, respectively, serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law. The following table shows the gross unrealized losses and estimated fair value of available-for-sale securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at December 31, 2022 and 2021. Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Unrealized Losses Estimated Unrealized Losses December 31, 2022 U.S. Treasuries $ 725,250 $ (16,381) $ — $ — $ 725,250 $ (16,381) U.S. government-sponsored agencies 979 (57) — — 979 (57) State, county and municipal securities 27,438 (1,180) — — 27,438 (1,180) Corporate debt securities 13,271 (126) 1,155 (270) 14,426 (396) SBA pool securities 17,806 (1,298) 9,329 (729) 27,135 (2,027) Mortgage-backed securities 620,544 (37,774) 16,847 (1,319) 637,391 (39,093) Total debt securities $ 1,405,288 $ (56,816) $ 27,331 $ (2,318) $ 1,432,619 $ (59,134) December 31, 2021 Corporate debt securities $ — $ — $ 1,380 $ (120) $ 1,380 $ (120) SBA pool securities 1,312 (6) 2,572 (63) 3,884 (69) Mortgage-backed securities 5,514 (6) 1 — 5,515 (6) Total debt securities $ 6,826 $ (12) $ 3,953 $ (183) $ 10,779 $ (195) As of December 31, 2022, the Company’s available-for-sale security portfolio consisted of 447 securities, 433 of which were in an unrealized loss position. At December 31, 2022, the Company held 337 mortgage-backed securities that were in an unrealized loss position. At December 31, 2022, the Company also held 33 SBA pool securities, 29 state, county and municipal securities, six corporate securities, 27 U.S. treasury securities and one U.S. government-sponsored agency security that were in an unrealized loss position. The following table shows the gross unrealized losses and estimated fair value of held-to-maturity securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at September 30, 2021: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized December 31, 2022 State, county and municipal securities $ 16,512 $ (1,488) $ 10,013 $ (3,892) $ 26,525 $ (5,380) Mortgage-backed securities 32,471 (1,925) 55,542 (13,021) 88,013 (14,946) Total debt securities held-to-maturity $ 48,983 $ (3,413) $ 65,555 $ (16,913) $ 114,538 $ (20,326) December 31, 2021 State, county and municipal securities $ 3,707 $ (198) $ — $ — $ 3,707 $ (198) Mortgage-backed securities 69,495 (1,450) — — 69,495 (1,450) Total debt securities held-to-maturity $ 73,202 $ (1,648) $ — $ — $ 73,202 $ (1,648) As of December 31, 2022, the Company’s held-to-maturity security portfolio consisted of 25 securities, all of which were in an unrealized loss position. At December 31, 2022, the Company held 19 mortgage-backed securities and six state, county and municipal securities that were in an unrealized loss position. At December 31, 2022 and 2021, all of the Company's mortgage-backed securities were obligations of government-sponsored agencies. Management and the Company’s Asset and Liability Committee (the “ALCO Committee”) evaluates available-for-sale securities in an unrealized loss position on at least a quarterly basis, and more frequently when economic or market concerns warrant such evaluation, to determine if credit-related impairment exists. Management first evaluates whether they intend to sell or more likely than not will be required to sell an impaired security before recovering its amortized cost basis. If either criteria is met, the entire amount of unrealized loss is recognized in earnings with a corresponding adjustment to the security's amortized cost basis. If either of the above criteria is not met, management evaluates whether the decline in fair value is attributable to credit or resulted from other factors. The Company does not intend to sell these investment securities at an unrealized loss position at December 31, 2022, and it is more likely than not that the Company will not be required to sell these securities prior to recovery or maturity. Based on the results of management's review, at December 31, 2022, management determined $75,000 was attributable to credit impairment and increased the allowance for credit losses accordingly. The remaining $59.1 million in unrealized loss was determined to be from factors other than credit, primarily changes in market interest rates. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Allowance for credit losses Beginning balance $ — $ 112 $ — Current-period provision for expected credit losses 75 (112) 112 Ending balance $ 75 $ — $ 112 The Company's held-to-maturity securities have no expected credit losses and no related allowance for credit losses has been established. Net gain on securities reported on the consolidated statements of income is comprised of the following: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Unrealized holding gains (losses) on equity securities $ (67) $ (17) $ 5 Net realized gains on sales of other investments 270 532 — Net gain on securities $ 203 $ 515 $ 5

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table. December 31, (dollars in thousands) 2022 2021 Commercial, financial and agricultural $ 2,679,403 $ 1,875,993 Consumer 384,037 191,298 Indirect automobile 108,648 265,779 Mortgage warehouse 1,038,924 787,837 Municipal 509,151 572,701 Premium finance 1,023,479 798,409 Real estate – construction and development 2,086,438 1,452,339 Real estate – commercial and farmland 7,604,867 6,834,917 Real estate – residential 4,420,306 3,094,985 $ 19,855,253 $ 15,874,258 Nonaccrual and Past Due Loans A loan is placed on nonaccrual status when, in management’s judgment, the collection of the interest income appears doubtful. Interest receivable that has been accrued and is subsequently determined to have doubtful collectability is charged against interest income. Interest received on loans that are classified as nonaccrual is subsequently applied to principal until the loans are returned to accrual status. The Company’s loan policy states that a nonaccrual loan may be returned to accrual status when (i) none of its principal and interest is due and unpaid, and the Company expects repayment of the remaining contractual principal and interest, or (ii) it otherwise becomes well secured and in the process of collection. Restoration to accrual status on any given loan must be supported by a well-documented credit evaluation of the borrower’s financial condition and the prospects for full repayment, approved by the Company’s Chief Credit Officer. Past due loans are loans whose principal or interest is past due 30 days or more. In some cases, where borrowers are experiencing financial difficulties, loans may be restructured to provide terms significantly different from the original contractual terms. The following table presents an analysis of loans accounted for on a nonaccrual basis: December 31, (dollars in thousands) 2022 2021 Commercial, financial and agricultural $ 11,094 $ 14,214 Consumer 420 476 Indirect automobile 346 947 Real estate – construction and development 523 492 Real estate – commercial and farmland 13,203 15,365 Real estate – residential (1) 109,222 53,772 $ 134,808 $ 85,266 (1) Included in real estate - residential were $69.6 million and $30.4 million of serviced GNMA-guaranteed nonaccrual loans at December 31, 2022 and 2021, respectively. There was no interest income recognized on nonaccrual loans during the years ended December 31, 2022 and 2021. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) December 31, December 31, Commercial, financial and agricultural $ 33 $ 262 Real estate – construction and development — 209 Real estate – commercial and farmland 1,464 2,015 Real estate – residential 58,734 29,556 $ 60,231 $ 32,042 The following tables present an analysis of past-due loans as of December 31, 2022 and 2021: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 December 31, 2022 Commercial, financial and agricultural $ 16,219 $ 5,451 $ 11,632 $ 33,302 $ 2,646,101 $ 2,679,403 $ 3,267 Consumer 2,539 3,163 741 6,443 377,594 384,037 472 Indirect automobile 466 77 267 810 107,838 108,648 — Mortgage warehouse — — — — 1,038,924 1,038,924 — Municipal — — — — 509,151 509,151 — Premium finance 13,859 10,620 13,626 38,105 985,374 1,023,479 13,626 Real estate – construction and development 25,367 3,829 966 30,162 2,056,276 2,086,438 500 Real estate – commercial and farmland 1,738 168 10,223 12,129 7,592,738 7,604,867 — Real estate – residential 35,015 11,329 106,170 152,514 4,267,792 4,420,306 — Total $ 95,203 $ 34,637 $ 143,625 $ 273,465 $ 19,581,788 $ 19,855,253 $ 17,865 (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 December 31, 2021 Commercial, financial and agricultural $ 3,431 $ 2,005 $ 12,017 $ 17,453 $ 1,858,540 $ 1,875,993 $ 1,165 Consumer 1,786 871 891 3,548 187,750 191,298 584 Indirect automobile 772 185 473 1,430 264,349 265,779 — Mortgage warehouse — — — — 787,837 787,837 — Municipal — — — — 572,701 572,701 — Premium finance 6,992 4,340 9,134 20,466 777,943 798,409 9,134 Real estate – construction and development 16,601 1,398 2,190 20,189 1,432,150 1,452,339 1,758 Real estate – commercial and farmland 6,713 1,150 5,924 13,787 6,821,130 6,834,917 7 Real estate – residential 17,729 4,266 49,839 71,834 3,023,151 3,094,985 — Total $ 54,024 $ 14,215 $ 80,468 $ 148,707 $ 15,725,551 $ 15,874,258 $ 12,648 Collateral-Dependent Loans Collateral-dependent loans are loans where repayment is expected to be provided substantially through the operation or sale of the collateral when the borrower is experiencing financial difficulty. If the Company determines that foreclosure is probable, these loans are written down to the lower of cost or collateral value less estimated costs to sell. When repayment is expected to be from the operation of the collateral, the allowance for credit losses is calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. The Company may, in the alternative, measure the allowance for credit loss as the amount by which the amortized cost basis of the financial asset exceeded the estimated fair value of the collateral. As of December 31, 2022 and 2021, there were $41.8 million and $52.1 million, respectively, of collateral-dependent loans which are primarily secured by real estate, equipment and receivables. The following table presents an analysis of collateral-dependent financial assets and related allowance for credit losses: (dollars in thousands) December 31, 2022 December 31, 2021 Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 7,128 $ 6,294 $ 2,613 $ 723 Premium finance 3,233 — 2,989 30 Real estate – construction and development 780 13 1,432 45 Real estate – commercial and farmland 15,168 1,428 33,332 6,646 Real estate – residential 15,464 2,066 11,712 453 $ 41,773 $ 9,801 $ 52,078 $ 7,897 Credit Quality Indicators The Company uses a nine category risk grading system to assign a risk grade to each loan in the portfolio. The following is a description of the general characteristics of the grades: Pass (Grades 1 - 5) – These grades represent acceptable credit risk to the Company based on factors including creditworthiness of the borrower, current performance and nature of the collateral. Other Assets Especially Mentioned (Grade 6) – This grade includes loans that exhibit potential weaknesses that deserve management’s close attention. If left uncorrected, these weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Substandard (Grade 7) – This grade represents loans which are inadequately protected by the current credit worthiness and paying capacity of the borrower or of the collateral pledged, if any. These assets exhibit a well-defined weakness or are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. These weaknesses may be characterized by past due performance, operating losses or questionable collateral values. Doubtful (Grade 8) – This grade includes loans which exhibit all of the characteristics of a substandard loan with the added provision that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable or improbable. Loss (Grade 9) – This grade is assigned to loans which are considered uncollectible and of such little value that their continuance as active assets of the Bank is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing it off. The following table presents the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands). Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the table below. The Company had an immaterial amount of revolving loans which converted to term loans and the amortized cost basis of those loans is included in the applicable origination year. There were no loans risk graded 8 or 9 at December 31, 2022 and 2021. Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2022 2022 2021 2020 2019 2018 Prior Commercial, Financial and Agricultural Risk Grade: Pass $ 1,127,120 $ 526,043 $ 174,120 $ 109,091 $ 56,657 $ 41,612 $ 621,784 $ 2,656,427 6 — 13 94 183 895 1,774 317 3,276 7 8,565 1,214 1,182 3,314 545 2,759 2,121 19,700 Total commercial, financial and agricultural $ 1,135,685 $ 527,270 $ 175,396 $ 112,588 $ 58,097 $ 46,145 $ 624,222 $ 2,679,403 Consumer Risk Grade: Pass $ 41,487 $ 12,692 $ 37,906 $ 23,454 $ 17,144 $ 13,825 $ 236,113 $ 382,621 6 38 — — — — 98 196 332 7 68 62 216 106 118 431 83 1,084 Total consumer $ 41,593 $ 12,754 $ 38,122 $ 23,560 $ 17,262 $ 14,354 $ 236,392 $ 384,037 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ 11,900 $ 50,749 $ 45,120 $ — $ 107,769 6 — — — — — 11 — 11 7 — — — 41 149 678 — 868 Total indirect automobile $ — $ — $ — $ 11,941 $ 50,898 $ 45,809 $ — $ 108,648 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 990,106 $ 990,106 6 — — — — — — 22,831 22,831 7 — — — — — — 25,987 25,987 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,038,924 $ 1,038,924 Municipal Risk Grade: Pass $ 18,074 $ 46,809 $ 188,507 $ 9,752 $ 4,358 $ 241,651 $ — $ 509,151 Total municipal $ 18,074 $ 46,809 $ 188,507 $ 9,752 $ 4,358 $ 241,651 $ — $ 509,151 Premium Finance Risk Grade: Pass $ 1,000,214 $ 9,667 $ 12 $ — $ — $ — $ 1,009,893 7 13,051 535 — — — — — 13,586 Total premium finance $ 1,013,265 $ 10,202 $ 12 $ — $ — $ — $ — $ 1,023,479 Real Estate – Construction and Development Risk Grade: Pass $ 834,831 $ 793,723 $ 306,084 $ 69,596 $ 7,934 $ 31,490 $ 27,474 $ 2,071,132 6 277 — — — 173 165 — 615 7 — 783 164 5 13,159 580 — 14,691 Total real estate – construction and development $ 835,108 $ 794,506 $ 306,248 $ 69,601 $ 21,266 $ 32,235 $ 27,474 $ 2,086,438 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2022 2022 2021 2020 2019 2018 Prior Real Estate – Commercial and Farmland Risk Grade: Pass $ 1,739,021 $ 1,975,003 $ 1,085,086 $ 869,116 $ 447,311 $ 1,259,763 $ 110,848 $ 7,486,148 6 607 17,974 — 30,841 4,801 18,289 — 72,512 7 387 2,810 3,078 12,007 6,527 21,398 — 46,207 Total real estate – commercial and farmland $ 1,740,015 $ 1,995,787 $ 1,088,164 $ 911,964 $ 458,639 $ 1,299,450 $ 110,848 $ 7,604,867 Real Estate - Residential Risk Grade: Pass $ 1,524,021 $ 1,214,724 $ 548,968 $ 268,821 $ 115,693 $ 393,570 $ 234,684 $ 4,300,481 6 236 145 94 688 364 2,910 600 5,037 7 6,735 21,283 25,860 27,173 14,396 17,665 1,676 114,788 Total real estate - residential $ 1,530,992 $ 1,236,152 $ 574,922 $ 296,682 $ 130,453 $ 414,145 $ 236,960 $ 4,420,306 Total Loans Risk Grade: Pass $ 6,284,768 $ 4,578,661 $ 2,340,683 $ 1,361,730 $ 699,846 $ 2,027,031 $ 2,221,009 $ 19,513,728 6 1,158 18,132 188 31,712 6,233 23,247 23,944 104,614 7 28,806 26,687 30,500 42,646 34,894 43,511 29,867 236,911 Total loans $ 6,314,732 $ 4,623,480 $ 2,371,371 $ 1,436,088 $ 740,973 $ 2,093,789 $ 2,274,820 $ 19,855,253 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2021 2021 2020 2019 2018 2017 Prior Commercial, Financial and Agricultural Risk Grade: Pass $ 903,630 $ 279,037 $ 188,810 $ 118,613 $ 50,737 $ 40,376 $ 262,951 $ 1,844,154 6 190 — 393 427 368 1,832 1,961 5,171 7 9,216 1,268 4,098 1,472 2,566 6,019 2,029 26,668 Total commercial, financial and agricultural $ 913,036 $ 280,305 $ 193,301 $ 120,512 $ 53,671 $ 48,227 $ 266,941 $ 1,875,993 Consumer Risk Grade: Pass $ 35,781 $ 59,221 $ 37,195 $ 27,266 $ 9,787 $ 11,021 $ 9,437 $ 189,708 6 — — — — — 135 5 140 7 59 283 290 216 103 405 94 1,450 Total consumer $ 35,840 $ 59,504 $ 37,485 $ 27,482 $ 9,890 $ 11,561 $ 9,536 $ 191,298 Indirect Automobile Risk Grade: Pass $ — $ — $ 20,276 $ 101,969 $ 90,294 $ 51,468 $ — $ 264,007 6 — — — 24 10 19 — 53 7 — — 55 234 384 1,046 — 1,719 Total indirect automobile $ — $ — $ 20,331 $ 102,227 $ 90,688 $ 52,533 $ — $ 265,779 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2021 2021 2020 2019 2018 2017 Prior Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 787,837 $ 787,837 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 787,837 $ 787,837 Municipal Risk Grade: Pass $ 44,727 $ 219,385 $ 14,831 $ 5,494 $ 109,040 $ 179,224 $ — $ 572,701 Total municipal $ 44,727 $ 219,385 $ 14,831 $ 5,494 $ 109,040 $ 179,224 $ — $ 572,701 Premium Finance Risk Grade: Pass $ 787,884 $ 1,059 $ 26 $ — $ 302 $ 4 $ — $ 789,275 7 9,039 95 — — — — — 9,134 Total premium finance $ 796,923 $ 1,154 $ 26 $ — $ 302 $ 4 $ — $ 798,409 Real Estate – Construction and Development Risk Grade: Pass $ 826,094 $ 290,814 $ 176,476 $ 35,773 $ 24,533 $ 44,514 $ 21,267 $ 1,419,471 6 6,527 549 — 15,260 — 2,101 — 24,437 7 1,143 678 7 2,476 57 1,011 3,059 8,431 Total real estate – construction and development $ 833,764 $ 292,041 $ 176,483 $ 53,509 $ 24,590 $ 47,626 $ 24,326 $ 1,452,339 Real Estate – Commercial and Farmland Risk Grade: Pass $ 2,186,291 $ 1,205,578 $ 1,119,239 $ 542,295 $ 486,477 $ 1,103,675 $ 80,379 $ 6,723,934 6 416 — 1,036 14,760 5,334 21,665 — 43,211 7 4,709 2,682 11,109 9,076 4,861 35,315 20 67,772 Total real estate – commercial and farmland $ 2,191,416 $ 1,208,260 $ 1,131,384 $ 566,131 $ 496,672 $ 1,160,655 $ 80,399 $ 6,834,917 Real Estate - Residential Risk Grade: Pass $ 1,171,008 $ 638,232 $ 329,247 $ 149,990 $ 108,538 $ 408,240 $ 217,982 $ 3,023,237 6 145 66 1,106 505 356 3,717 49 5,944 7 2,405 10,167 21,239 11,376 4,597 13,970 2,050 65,804 Total real estate - residential $ 1,173,558 $ 648,465 $ 351,592 $ 161,871 $ 113,491 $ 425,927 $ 220,081 $ 3,094,985 Total Loans Risk Grade: Pass $ 5,955,415 $ 2,693,326 $ 1,886,100 $ 981,400 $ 879,708 $ 1,838,522 $ 1,379,853 $ 15,614,324 6 7,278 615 2,535 30,976 6,068 29,469 2,015 78,956 7 26,571 15,173 36,798 24,850 12,568 57,766 7,252 180,978 Total loans $ 5,989,264 $ 2,709,114 $ 1,925,433 $ 1,037,226 $ 898,344 $ 1,925,757 $ 1,389,120 $ 15,874,258 Troubled Debt Restructurings The restructuring of a loan is considered a “troubled debt restructuring” if both (i) the borrower is experiencing financial difficulties and (ii) the Company has granted a concession. Concessions may include interest rate reductions to below market interest rates, principal forgiveness, restructuring amortization schedules and other actions intended to minimize potential losses. The Company has exhibited the greatest success for rehabilitation of the loan by a reduction in the rate alone (maintaining the amortization of the debt) or a combination of a rate reduction and the forbearance of previously past due interest or principal. This has most typically been evidenced in certain commercial real estate loans whereby a disruption in the borrower’s cash flow resulted in an extended past due status, of which the borrower was unable to catch up completely as the cash flow of the property ultimately stabilized at a level lower than its original level. A reduction in rate, coupled with a forbearance of unpaid principal and/or interest, allowed the net cash flows to service the debt under the modified terms. The Company’s policy requires a restructure request to be supported by a current, well-documented credit evaluation of the borrower’s financial condition and a collateral evaluation that is no older than six months from the date of the restructure. Key factors of that evaluation include the documentation of current, recurring cash flows, support provided by the guarantor(s) and the current valuation of the collateral. If the appraisal in file is older than six months, an evaluation must be made as to the continued reasonableness of the valuation. For certain income-producing properties, current rent rolls and/or other income information can be utilized to support the appraisal valuation, when coupled with documented cap rates within our markets and a physical inspection of the collateral to validate the current condition. The Company’s policy states in the event a loan has been identified as a troubled debt restructuring, it should be assigned a grade of substandard until such time that the borrower has demonstrated the ability to service the loan payments based on the restructured terms – generally defined as six months of satisfactory payment history. Missed payments under the original loan terms are not considered under the new structure; however, subsequent missed payments are considered non-performance and are not considered toward the six month required term of satisfactory payment history. In the normal course of business, the Company renews loans with a modification of the interest rate or terms that are not deemed as troubled debt restructurings because the borrower is not experiencing financial difficulty. The Company modified loans in 2022 and 2021 totaling $350.7 million and $408.9 million, respectively, under such parameters. These totals do not include modifications under our disaster relief program. As of December 31, 2022 and 2021, the Company had a balance of $40.2 million and $76.6 million, respectively, in troubled debt restructurings. The Company has recorded $646,000 and $654,000 in previous charge-offs on such loans at December 31, 2022 and 2021, respectively. The Company’s balance in the allowance for credit losses allocated to such troubled debt restructurings was $2.6 million and $10.5 million at December 31, 2022 and 2021, respectively. At December 31, 2022, the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the year ending December 31, 2022 and 2021, the Company modified loans as troubled debt restructurings, with principal balances of $4.6 million and $19.7 million, respectively, and these modifications did not have a material impact on the Company's allowance for credit losses. These modifications do not include modifications for which the Company applied the temporary relief under Section 4013 of the CARES Act. The following table presents the loans by class modified as troubled debt restructurings, which occurred during the year ending December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 833 4 $ 401 Consumer — — 2 7 Premium finance 4 171 — — Real estate – construction and development 1 17 — — Real estate – commercial and farmland 4 800 5 16,197 Real estate – residential 12 2,801 23 3,056 Total 24 $ 4,622 34 $ 19,661 Troubled debt restructurings with an outstanding balance of $4.1 million and $2.3 million defaulted during the year ended December 31, 2022 and 2021, respectively, and these defaults did not have a material impact on the Company’s allowance for credit losses. The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the year ending December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 4 $ 35 Consumer 2 2 2 5 Indirect automobile 6 16 19 75 Real estate – commercial and farmland 1 7 — — Real estate – residential 30 4,103 21 2,177 Total 39 $ 4,128 46 $ 2,292 The following tables present the amount of troubled debt restructurings by loan class classified separately as accrual and non-accrual at December 31, 2022 and 2021. As of December 31, 2022 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 7 $ 835 3 $ 743 Consumer 3 3 8 11 Indirect automobile 151 533 16 55 Premium finance 4 171 — — Real estate – construction and development 2 693 1 17 Real estate – commercial and farmland 16 7,995 5 767 Real estate – residential 205 24,166 30 4,181 Total 388 $ 34,396 63 $ 5,774 As of December 31, 2021 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 12 $ 1,286 6 $ 83 Consumer 7 16 17 35 Indirect automobile 233 1,037 52 273 Real estate – construction and development 4 789 1 13 Real estate – commercial and farmland 25 35,575 5 5,924 Real estate – residential 213 26,879 39 4,678 Total 494 $ 65,582 120 $ 11,006 Related Party Loans In the ordinary course of business, the Company has granted loans to certain executive officers, directors and their affiliates. These loans are made on substantially the same terms as those prevailing at the time for comparable transaction and do not involve more than normal credit risk. Changes in related party loans are summarized as follows: December 31, (dollars in thousands) 2022 2021 Balance, January 1 $ 59,214 $ 69,395 Advances 36,234 15,212 Repayments (14,702) (25,393) Ending balance $ 80,746 $ 59,214 Allowance for Credit Losses The allowance for credit losses represents an allowance for expected losses over the remaining contractual life of the assets adjusted for prepayments. The contractual term does not consider extensions, renewals or modifications unless the Company reasonably expects to execute a troubled debt restructuring with a borrower. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio. The allowance for credit losses was determined at December 31, 2022 using the Moody's baseline scenario economic forecast representing management's best estimate over the reasonable and supportable forecast period. The allowance for credit losses was determined at December 31, 2021 using a weighting of five economic forecasts from Moody's in order to align with management's best estimate over the reasonable and supportable forecast period. The Moody's baseline scenario was weighted at 10%, the downside 75th percentile S-2 scenario was weighted at 10%, the downside 90th percentile S-3 scenario was weighted at 50%, the slower trend growth scenario was weighted at 20% and the stagflation scenario was weighted at 10%. During the year ended December 31, 2022, the allowance for credit losses increased primarily due to loan growth during the period and the updated economic forecast. The current forecast reflects, among other things, improvements in forecast levels of home prices, commercial real estate prices and gross domestic product compared with the forecast at December 31, 2021. However, the rate of improvement in forecast economic variables slowed compared with the forecast at December 31, 2021. During the year ended December 31, 2022, the Company purchased a pool of lines of credit secured by cash value life insurance totaling $472.3 million. This purchase resulted in additions to the allowance for credit losses of approximately $1.8 million between the commercial, financial and agricultural and consumer loan segments. During the year ended December 31, 2020, the Company sold $87.5 million of selected hotel loans from its commercial real estate portfolio. This sale resulted in charge offs of $17.2 million and a loss on sale of loans of $386,000. The Company designated a portfolio of consumer installment loans, totaling $165.9 million at December 31, 2020, as held for sale during the third and fourth quarters of 2020. The transfer to held for sale resulted in $1.6 million in charge offs and a provision release of approximately $6.7 million. The following table details activity in the allowance for credit losses by portfolio segment for the periods indicated. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2021 $ 26,829 $ 6,097 $ 476 $ 3,231 $ 401 $ 2,729 Provision for loan losses 21,307 3,360 (1,082) (1,113) (44) (1,317) Loans charged off (18,635) (4,926) (265) — — (5,452) Recoveries of loans previously charged off 9,954 882 1,045 — — 5,065 Balance, December 31, 2022 $ 39,455 $ 5,413 $ 174 $ 2,118 $ 357 $ 1,025 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2021 $ 22,045 $ 77,831 $ 27,943 $ 167,582 Provision for loan losses 9,749 (7,049) 28,799 52,610 Loans charged off (27) (3,574) (196) (33,075) Recoveries of loans previously charged off 892 225 497 18,560 Balance, December 31, 2022 $ 32,659 $ 67,433 $ 57,043 $ 205,677 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Year ended December 31, 2021 Balance, January 1, 2021 $ 7,359 $ 4,076 $ 1,929 $ 3,666 $ 791 $ 3,879 Initial allowance for PCD assets 9,432 — — — — — Provision for loan losses 12,071 7,330 (1,944) (435) (390) (2,352) Loans charged off (7,760) (6,248) (1,188) — — (3,668) Recoveries of loans previously charged off 5,727 939 1,679 — — 4,870 Balance, December 31, 2021 $ 26,829 $ 6,097 $ 476 $ 3,231 $ 401 $ 2,729 Real Estate – Construction and Development Real Estate – Real Estate – Total Year ended December 31, 2021 Balance, January 1, 2021 $ 45,304 $ 88,894 $ 43,524 $ 199,422 Initial allowance for PCD assets — — — 9,432 Provision for loan losses (23,532) (9,784) (16,045) (35,081) Loans charged off (233) (1,852) (667) (21,616) Recoveries of loans previously charged off 506 573 1,131 15,425 Balance, December 31, 2021 $ 22,045 $ 77,831 $ 27,943 $ 167,582 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Year ended December 31, 2020 Balance, January 1, 2020 $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Adjustment to allowance for adoption of ASU 2016-13 2,587 8,012 4,109 463 (92) 4,471 Provision for loan losses 8,963 (3,831) (235) 2,563 399 (198) Loans charged off (10,647) (5,642) (3,602) — — (6,133) Recoveries of loans previously charged off 1,889 1,753 1,657 — — 3,189 Balance, December 31, 2020 $ 7,359 $ 4,076 $ 1,929 $ 3,666 $ 791 $ 3,879 Real Estate – Construction and Development Real Estate – Real Estate – Total Year ended December 31, 2020 Balance, January 1, 2020 $ 5,995 $ 9,666 $ 10,503 $ 38,189 Adjustment to allowance for adoption of ASU 2016-13 12,248 27,073 19,790 78,661 Provision for loan losses 26,327 78,210 13,290 125,488 Loans charged off (83) (27,504) (853) (54,464) Recoveries of loans previously charged off 817 1,449 794 11,548 Balance, December 31, 2020 $ 45,304 $ 88,894 $ 43,524 $ 199,422 Purchased Credit Deteriorated Loans The Company acquired $952,000 in PCD loans from Balboa during the year ended December 31, 2021. A reconciliation of the purchase price to the par value, or unpaid principal balance ("UPB"), of the assets is below. (dollars in thousands) Commercial, Financial and Agricultural Par value (UPB) $ 10,505 Allowance for Credit Losses (9,432) Discount (121) Purchase Price $ 952

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment are summarized as follows: December 31, (dollars in thousands) 2022 2021 Land $ 69,387 $ 69,038 Buildings and leasehold improvements 176,153 173,456 Furniture and equipment 85,217 82,268 Construction in progress 2,343 995 Premises and equipment, gross 333,100 325,757 Accumulated depreciation (112,817) (100,357) Premises and equipment, net $ 220,283 $ 225,400 Depreciation expense was approximately $18.4 million, $17.2 million and $15.8 million for the years ended December 31, 2022, 2021 and 2020, respectively. At December 31, 2022, estimated costs to complete construction projects in progress and other binding commitments for capital expenditures were not a material amount.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The change in the carrying value of goodwill for the years ended December 31, 2022 and 2021 is summarized below for both the total Company and by the Company's reporting units. December 31, (dollars in thousands) 2022 2021 Consolidated Carrying amount of goodwill at beginning of year $ 1,012,620 $ 928,005 Additions related to acquisitions in current year — 84,615 Fair value adjustments related to acquisitions in prior year 3,026 — Carrying amount of goodwill at end of year $ 1,015,646 $ 1,012,620 Banking Carrying amount of goodwill at beginning of year $ 948,122 $ 863,507 Additions related to acquisitions in current year — 84,615 Fair value adjustments related to acquisitions in prior year 3,026 — Carrying amount of goodwill at end of year $ 951,148 $ 948,122 Premium Finance Division Carrying amount of goodwill at beginning of year $ 64,498 $ 64,498 Carrying amount of goodwill at end of year $ 64,498 $ 64,498 During 2022, the Company recorded subsequent goodwill fair value adjustments of $3.0 million related to the Balboa acquisition. During 2021, the Company recorded additions to goodwill of $84.6 million related to the Balboa acquisition. The Company performs its annual impairment test at December 31 of each year and more frequently if a triggering event occurs. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. At December 31, 2022, the Company performed its annual qualitative assessment and determined that it was more likely than not that the reporting units fair values exceeded their carrying values. The carrying value of intangible assets as of December 31, 2022 and 2021 was $106.2 million and $125.9 million, respectively. Intangible assets are comprised of core deposit intangibles, referral relationships intangibles, trade name intangibles and non-compete agreement intangibles. During 2021, the Company recorded intangible assets of $68.9 million associated with the Balboa acquisition. The following is a summary of information related to acquired intangible assets: As of December 31, 2022 As of December 31, 2021 (dollars in thousands) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit premiums $ 99,032 $ 63,518 $ 103,574 $ 58,456 Referral relationships 88,651 20,367 88,651 10,943 Trade names 2,734 1,096 2,734 612 Patent 420 42 420 — Non-compete agreements 732 352 732 162 $ 191,569 $ 85,375 $ 196,111 $ 70,173 The aggregate amortization expense for intangible assets was approximately $19.7 million, $15.0 million and $19.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. The estimated amortization expense for each of the next five years and thereafter is as follows (in thousands): 2023 $ 18,244 2024 17,189 2025 15,937 2026 12,394 2027 11,126 Thereafter 31,304 $ 106,194

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
DEPOSITS	DEPOSITS The scheduled maturities of time deposits at December 31, 2022 for each of the next five years and thereafter are as follows: (dollars in thousands) 2023 $ 1,233,023 2024 145,162 2025 54,402 2026 17,892 2027 18,127 Thereafter 861 $ 1,469,467 The aggregate amount of time deposits in denominations of $250,000 or more at December 31, 2022 and 2021 was $381.1 million and $512.1 million, respectively. As of December 31, 2022, the Company had brokered deposits of $280.5 million. As of December 31, 2021, the Company had brokered deposits of $326.0 million.

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
OTHER BORROWINGS	OTHER BORROWINGS Other borrowings consist of the following: December 31, (dollars in thousands) 2022 2021 FHLB borrowings: Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.150% $ 300,000 $ — Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.110% 50,000 — Fixed Rate Advance due January 12, 2023; fixed interest rate of 4.140% 50,000 — Fixed Rate Advance due January 13, 2023; fixed interest rate of 4.150% 50,000 — Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.170% 350,000 — Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.250% 150,000 — Fixed Rate Advance due January 18, 2023; fixed interest rate of 4.260% 200,000 — Fixed Rate Advance due January 19, 2023; fixed interest rate of 4.230% 50,000 — Fixed Rate Advance due January 20, 2023; fixed interest rate of 4.220% 150,000 — Fixed Rate Advance due January 27, 2023; fixed interest rate of 4.230% 100,000 — Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208% 15,000 15,000 Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445% 15,000 15,000 Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606% 15,000 15,000 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,389 1,400 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 961 969 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,275 1,421 Subordinated notes payable: Subordinated notes payable due June 1, 2026, net of unaccreted purchase accounting fair value adjustment of $— and $500, respectively; fixed interest rate of 5.50% (Balboa Note) — 50,500 Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) 74,449 74,319 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) 118,320 118,077 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) 75,906 76,028 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,564 and $1,766, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% (2030 subordinated notes) 108,436 108,234 Securitization facilities: Equipment contract backed notes, Series 2018-1 (BCC XIV) due on various dates through 2025 and bear a weighted-average interest rate of 5.11% — 19,199 Equipment contract backed notes, Series 2019-1 (BCC XVI) due on various dates through 2027 and bear a weighted-average interest rate of 2.84% — 139,329 Equipment contract backed notes, Series 2020-1 (BCC XVII) due on various dates through 2027 and bear a weighted-average interest rate of 1.48% — 105,403 $ 1,875,736 $ 739,879 The advances from the FHLB are collateralized by a blanket lien on all eligible first mortgage loans and other specific loans in addition to FHLB stock. At December 31, 2022, $2.93 billion was available for additional borrowing on lines with the FHLB. As of December 31, 2022, the Bank maintained credit arrangements with various financial institutions to purchase federal funds up to $127.0 million. The Bank also participates in the Federal Reserve discount window borrowings program. At December 31, 2022, the Company had $3.22 billion of loans pledged at the Federal Reserve discount window and had $2.38 billion available for borrowing. Subordinated Notes Payable On March 13, 2017, the Company completed the public offering and sale of $75.0 million in aggregate principal amount of its 5.75% Fixed-To-Floating Rate Subordinated Notes due 2027 (the “2027 subordinated notes”). The 2027 subordinated notes were sold to the public at par pursuant to an underwriting agreement and were issued pursuant to an indenture and a supplemental indenture. The 2027 subordinated notes will mature on March 15, 2027 and through March 14, 2022 will bear a fixed rate of interest of 5.75% per annum, payable semi-annually in arrears on September 15 and March 15 of each year. Beginning March 15, 2022, the interest rate on the 2027 subordinated notes resets quarterly to a floating rate per annum equal to the then-current three-month LIBOR plus 3.616%, payable quarterly in arrears on June 15, September 15, December 15 and March 15 of each year to the maturity date or earlier redemption. On any scheduled interest payment date beginning March 15, 2022, the Company may, at its option, redeem the 2027 subordinated notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. On December 6, 2019, the Company completed the public offering and sale of $120.0 million in aggregate principal amount of its 4.25% Fixed-To-Floating Rate Subordinated Notes due 2029 (the “2029 subordinated notes”). The 2029 subordinated notes were sold to the public at par pursuant to an underwriting agreement and were issued pursuant to an indenture and a supplemental indenture. The 2029 subordinated notes will mature on December 15, 2029 and through December 14, 2024 will bear a fixed rate of interest of 4.25% per annum, payable semi-annually in arrears on June 15 and December 15 of each year. Beginning December 15, 2024, the interest rate on the 2029 subordinated notes resets quarterly to a floating rate per annum equal to the then-current three-month SOFR plus 2.94%, payable quarterly in arrears on March 15, June 15, September 15 and December 15 of each year to the maturity date or earlier redemption. On any scheduled interest payment date beginning December 15, 2024, the Company may, at its option, redeem the 2029 subordinated notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. On September 28, 2020, the Company completed the public offering and sale of $110.0 million in aggregate principal amount of its 3.875% Fixed-To-Floating Rate Subordinated Notes due 2030 (the “2030 subordinated notes”). The 2030 subordinated notes were sold to the public at par pursuant to an underwriting agreement and were issued pursuant to an indenture and a supplemental indenture. The 2030 subordinated notes will mature on October 1, 2030 and through September 30, 2025 will bear a fixed rate of interest of 3.875% per annum, payable semi-annually in arrears on April 1 and October 1 of each year. Beginning October 1, 2025, the interest rate on the 2030 subordinated notes resets quarterly to a floating rate per annum equal to the then-current three-month SOFR plus 3.753%, payable quarterly in arrears on January 1, April 1, July 1 and October 1 of each year to the maturity date or earlier redemption. On any scheduled interest payment date beginning October 1, 2025, the Company may, at its option, redeem the 2030 subordinated notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. The 2027, 2029 and 2030 subordinated notes are unsecured and rank equally with all other unsecured subordinated indebtedness of the Company, including any subordinated indebtedness issued in the future under the indenture governing the 2027, 2029 and 2030 subordinated notes. The 2027, 2029 and 2030 subordinated notes are subordinated in right of payment to all senior indebtedness of the Company. The 2027, 2029 and 2030 subordinated notes are obligations of the Company only and are not guaranteed by any subsidiaries, including the Bank. Additionally, the 2027, 2029 and 2030 subordinated notes are structurally subordinated to all existing and future indebtedness and other liabilities of the Company’s subsidiaries, meaning that creditors of the Company’s subsidiaries (including, in the case of the Bank, its depositors) generally will be paid from those subsidiaries’ assets before holders of the 2027, 2029 and 2030 subordinated notes have any claim to those assets. As a result of the Fidelity acquisition on July 1, 2019, the Bank assumed $75.0 million in aggregate principal amount of 5.875% Fixed-To-Floating Rate Subordinated Notes due 2030 (the "Bank subordinated notes"). The Bank subordinated notes were acquired inclusive of an unaccreted purchase accounting fair value adjustment of $1.3 million. The Bank subordinated notes will mature on May 31, 2030, and through May 31, 2025 will bear a fixed rate of interest of 5.875% per annum, payable semi-annually in arrears on December 1 and June 1 of each year. Beginning on June 1, 2025, the interest rate on the Bank subordinated notes resets quarterly to a floating rate per annum equal to the then-current three-month LIBOR plus 3.63%, payable quarterly in arrears on September 1, December 1, March 1 and June 1 of each year to the maturity date or earlier redemption. On any scheduled interest payment date beginning June 1, 2025, the Bank may, at its option, redeem the Bank subordinated notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. The Bank subordinated notes of the Bank are unsecured and structurally rank senior to all other unsecured subordinated indebtedness of the Company. The Bank subordinated notes are subordinated in right of payment to all senior indebtedness of the Bank. For regulatory capital adequacy purposes, the Bank subordinated notes qualify as Tier 2 capital for the Bank and the 2027, 2029, 2030 and Bank subordinated notes (collectively "subordinated notes") qualify as Tier 2 capital for the Company. If in the future the subordinated notes no longer qualify as Tier 2 capital, the subordinated notes may be redeemed by the Bank or Company at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest, subject to prior approval by the Board of Governors of the Federal Reserve System. As a result of the Balboa acquisition in December 2021, the Bank assumed Balboa's $50.0 million principal amount 5.50% Fixed Rate Subordinated Note due June 1, 2026 (the "Balboa Note"). The Balboa Note was assumed inclusive of an unaccreted purchase accounting fair value adjustment of $500,000. In January 2022, the Bank fully redeemed the Balboa Note, which was redeemable in whole or in part prior to maturity upon a qualifying change of control or at any time on or after the third anniversary of the issue date. Securitization Facilities As a result of the Balboa acquisition in December 2021, the Bank acquired three subsidiaries established by Balboa to facilitate asset-backed securitization transactions. Each of the securitization facilities issued notes secured by equipment loans and leases. Loans and leases totaling $265.1 million and restricted cash balances held with the trustees of $43.0 million secured these facilities at December 31, 2021 which were due through 2027 and were redeemable on any payment date where either (1) the aggregate outstanding note balance, after giving effect to the payments made on such payment date, was less than or equal to 10% of the aggregate initial note balance under the indentures or (2) a change of control occurred and at least 12 months had elapsed since the Closing Date. The Bank fully redeemed each of the securitization facilities in January 2022.

SUBORDINATED DEFERRABLE INTERES

SUBORDINATED DEFERRABLE INTEREST DEBENTURES	12 Months Ended
	Dec. 31, 2022
Broker-Dealer [Abstract]
SUBORDINATED DEFERRABLE INTEREST DEBENTURES	SUBORDINATED DEFERRABLE INTEREST DEBENTURES Through formation and various acquisitions, the Company has assumed subordinated deferrable interest debenture obligations related to trusts that issued trust preferred securities. Under applicable accounting standards, the assets and liabilities of such trusts, as well as the related income and expenses, are excluded from the Company’s consolidated financial statements. However, the subordinated deferrable interest debentures issued by the Company and purchased by the trusts remain on the consolidated balance sheets. The Company's investment in the common stock of the trusts is included in other assets and totaled $4.7 million at December 31, 2022 and 2021. In addition, the related interest expense continues to be included in the consolidated statements of income. For regulatory capital purposes, the trust preferred securities qualify as a component of Tier 2 Capital. At any interest payment date, the Company may redeem the debentures at par and thereby cause a redemption of the trust preferred securities in whole or in part. The following table summarizes the terms of the Company's outstanding subordinated deferrable interest debentures as of December 31, 2022: December 31, 2022 (dollars in thousands) Name of Trust Issuance Date Rate Rate at December 31, 2022 Maturity Date Issuance Amount Unaccreted Purchase Discount Carrying Value Prosperity Bank Statutory Trust II March 2003 3-month LIBOR plus 3.15% 7.87% March 26, 2033 $ 4,640 $ 811 $ 3,829 Fidelity Southern Statutory Trust I June 2003 3-month LIBOR plus 3.10% 7.82% June 26, 2033 15,464 1,031 14,433 Coastal Bankshares Statutory Trust I August 2003 3-month LIBOR plus 3.15% 7.23% October 7, 2033 5,155 832 4,323 Jacksonville Statutory Trust I June 2004 3-month LIBOR plus 2.63% 7.37% June 17, 2034 4,124 691 3,433 Prosperity Banking Capital Trust I June 2004 3-month LIBOR plus 2.57% 6.24% June 30, 2034 5,155 1,177 3,978 Merchants & Southern Statutory Trust I March 2005 3-month LIBOR plus 1.90% 6.64% March 17, 2035 3,093 773 2,320 Fidelity Southern Statutory Trust II March 2005 3-month LIBOR plus 1.89% 6.63% March 17, 2035 10,310 1,759 8,551 Atlantic BancGroup, Inc. Statutory Trust I September 2005 3-month LIBOR plus 1.50% 6.27% September 15, 2035 3,093 983 2,110 Coastal Bankshares Statutory Trust II December 2005 3-month LIBOR plus 1.60% 6.37% December 15, 2035 10,310 2,969 7,341 Cherokee Statutory Trust I November 2005 3-month LIBOR plus 1.50% 6.27% December 15, 2035 3,093 594 2,499 Prosperity Bank Statutory Trust III January 2006 3-month LIBOR plus 1.60% 6.37% March 15, 2036 10,310 3,310 7,000 Merchants & Southern Statutory Trust II March 2006 3-month LIBOR plus 1.50% 6.27% June 15, 2036 3,093 909 2,184 Jacksonville Statutory Trust II December 2006 3-month LIBOR plus 1.73% 6.50% December 15, 2036 3,093 817 2,276 Ameris Statutory Trust I December 2006 3-month LIBOR plus 1.63% 6.40% December 15, 2036 37,114 — 37,114 Fidelity Southern Statutory Trust III August 2007 3-month LIBOR plus 1.40% 6.17% September 15, 2037 20,619 4,880 15,739 Prosperity Bank Statutory Trust IV September 2007 3-month LIBOR plus 1.54% 6.31% December 15, 2037 7,940 3,650 4,290 Jacksonville Bancorp, Inc. Statutory Trust III June 2008 3-month LIBOR plus 3.75% 8.52% September 15, 2038 7,784 882 6,902 Total $ 154,390 $ 26,068 $ 128,322

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on debt securities available-for-sale and interest rate swap derivatives. The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of December 31, 2022, 2021 and 2020. (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2021 $ — $ 15,590 $ 15,590 Current year changes, net of tax — (62,097) (62,097) Balance, December 31, 2022 $ — $ (46,507) $ (46,507) (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2020 $ — $ 33,505 $ 33,505 Current year changes, net of tax — (17,915) (17,915) Balance, December 31, 2021 $ — $ 15,590 $ 15,590 (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2019 $ (147) $ 18,142 $ 17,995 Current year changes, net of tax 147 15,363 15,510 Balance, December 31, 2020 $ — $ 33,505 $ 33,505

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS The following provides information on noninterest income categories that contain ASC 606 Revenue for the periods indicated. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 15,884 $ 16,798 $ 15,988 Overdraft fees 15,813 16,113 17,903 Other service charges on deposit accounts 12,802 12,195 10,254 Total ASC 606 revenue included in service charges on deposits accounts 44,499 45,106 44,145 Total service charges on deposit accounts $ 44,499 $ 45,106 $ 44,145 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 3,508 $ 3,751 $ 3,633 Total ASC 606 revenue included in other service charges, commission and fees 3,508 3,751 3,633 Other 367 437 281 Total other service charges, commission and fees $ 3,875 $ 4,188 $ 3,914 For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Other noninterest income ASC 606 revenue items Trust and wealth management $ 4,554 $ 4,985 $ 3,142 Total ASC 606 revenue included in other noninterest income 4,554 4,985 3,142 Other 40,837 18,227 13,991 Total other noninterest income $ 45,391 $ 23,212 $ 17,133 The following provides information on net gains recognized on the sale of OREO for the periods indicated. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Net gains recognized on sale of OREO $ 2,130 $ 131 $ 365

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax expense in the consolidated statements of income consists of the following: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Current - federal $ 114,346 $ 67,076 $ 73,705 Current - state 27,889 13,712 12,479 Deferred - federal (27,408) 30,321 (7,881) Deferred - state (8,269) 8,090 (47) $ 106,558 $ 119,199 $ 78,256 The Company’s income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Federal income statutory rate 21 % 21 % 21 % Tax at federal income tax rate $ 95,151 $ 104,166 $ 71,460 Change resulting from: State income tax, net of federal benefit 13,763 18,923 9,812 Tax-exempt interest (2,775) (3,479) (3,726) Increase in cash value of bank owned life insurance (1,399) (997) (594) Excess tax (benefit) deficiency from stock compensation (510) (277) 371 Nondeductible merger expenses 167 142 2 Other 2,161 721 2,827 Benefit related to carryback claims resulting from the CARES Act — — (1,896) Provision for income taxes $ 106,558 $ 119,199 $ 78,256 The components of deferred income taxes are as follows: December 31, (dollars in thousands) 2022 2021 Deferred tax assets Allowance for credit losses $ 64,742 $ 50,132 Deferred compensation 13,287 7,816 Deferred loan fees 668 1,593 Purchase accounting adjustments 5,153 14,008 Other real estate owned 201 334 Net operating loss tax carryforward 14,070 35,082 Tax credit carryforwards 149 315 Unrealized loss on securities available for sale 14,635 — Capitalized costs, accrued expenses and other 3,432 2,208 Lease liability 16,505 16,186 132,842 127,674 Deferred tax liabilities Premises and equipment 12,680 13,130 Mortgage servicing rights 30,903 52,076 Subordinated debentures 6,551 6,818 Lease financing 9,442 42,865 Goodwill and intangible assets 24,946 29,393 Unrealized gain on securities available-for-sale — 4,498 Origination costs 6,239 — Right of use lease asset 14,280 14,001 105,041 162,781 Net deferred tax asset (liability) $ 27,801 $ (35,107) At December 31, 2022, the Company had federal net operating loss carryforwards of approximately $57.8 million which expire at various dates from 2028 to 2036. At December 31, 2022, the Company had state net operating loss carryforwards of approximately $53.8 million which expire at various dates from 2028 to 2036. The federal net operating loss carryforwards are subject to limitations pursuant to Section 382 of the Internal Revenue Code and are expected to be recovered over the next 13 years. The state net operating loss carryforwards are subject to similar limitations and are expected to be recovered over the next 13 years. Deferred tax assets are recognized for net operating losses because the benefit is more likely than not to be realized. Section 2303(b) of the CARES Act allows for certain net operating losses generated after December 31, 2017, but before December 31, 2021, to be carried back to the five tax years preceding the loss. The Company carried back approximately $13.2 million of eligible net operating losses to preceding tax years. The Company recorded a benefit of $1.9 million due to the carryback of these net operating losses for the tax year ended December 31, 2020. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the benefits of these deferred tax assets at December 31, 2022. As described in Note 2 to the consolidated financial statements, in December 2021 Ameris Bank acquired Balboa Capital Corporation. The Company completed its analysis of the tax effects of this transaction during 2022. The consolidated balance sheet reflects this final analysis. The Company and its subsidiaries are subject to U.S. federal income tax as well as income tax of the various states. The Company is no longer subject to examination by federal taxing authorities for years before 2019 and state taxing authorities for years before 2018. Although Ameris is unable to determine the ultimate outcome of current and future events, Ameris believes that the liability recorded for uncertain tax positions is adequate. A reconciliation of the beginning and ending amount of unrecognized income tax benefits is as follows. For the Years Ended December 31, (dollars in thousands) 2022 2021 Beginning Balance $ 1,903 $ — Current Activity: Additions for tax positions of prior years 2,319 1,903 Additions from acquisitions 1,001 — Settlements (4,222) — Ending Balance $ 1,001 $ 1,903 Accrued interest and penalties related to unrecognized income tax benefits are included as a component of income tax expense. Accrued interest and penalties on unrecognized income tax benefits totaled $11,000 and $331,000 as of December 31, 2022 and 2021, respectively. Unrecognized income tax benefits as of December 31, 2022 and 2021, that, if recognized, would affect the effective income tax rate totaled $919,000 and $1.8 million (net of the federal benefit on state income tax issues), respectively. Accruals of penalties and interest resulted in a expense of $153,000 and $248,000 in 2022 and 2021, respectively. Ameris expects that all uncertain income tax positions will be either settled or resolved during the next twelve months. The Company did not record any interest and penalties related to income taxes for the year ended December 31, 2020.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS The Company has established a retirement plan for eligible employees. The Ameris Bancorp 401(k) Profit Sharing Plan allows a participant to defer a portion of their compensation and provides that the Company will match a portion of the deferred compensation. The Plan also provides for non-elective and discretionary contributions. All full-time and part-time employees are eligible to participate in the Plan provided they have met the eligibility requirements. An employee is eligible to participate in the Plan after 30 days of employment and having attained an age of 18 years. The aggregate expense under the Plan charged to operations during 2022, 2021 and 2020 amounted to $6.3 million, $5.4 million and $5.9 million, respectively.

DEFERRED COMPENSATION PLANS

DEFERRED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2022
Deferred Compensation Arrangements [Abstract]
DEFERRED COMPENSATION PLANS	DEFERRED COMPENSATION PLANSThe Company and the Bank have entered into separate deferred compensation arrangements and supplemental executive retirement plans with certain executive officers and directors. The plans call for certain amounts payable at retirement, death or disability. The estimated present value of the deferred compensation is being accrued over the expected service period. The Company and the Bank have purchased life insurance policies which they intend to use to fund these liabilities. The cash surrender value of the life insurance was $388.4 million and $331.1 million at December 31, 2022 and 2021, respectively. The Company and the Bank assumed certain split dollar agreements in the acquisition of Fidelity which provide for death benefits to designated beneficiaries of the executive or director. Accrued deferred compensation of $277,000 and $298,000 at December 31, 2022 and 2021, respectively, is included in other liabilities. Accrued supplemental executive retirement plan and split dollar agreement liabilities of $11.3 million and $11.0 million at December 31, 2022 and 2021, respectively, is also included in other liabilities. Aggregate compensation expense under the plans was $776,000, $877,000 and $830,000 per year for 2022, 2021 and 2020, respectively, which is included in salaries and employee benefits.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATIONThe Company awards its employees and directors various forms of share-based incentives under certain plans approved by its shareholders. Awards granted under the plans may be in the form of qualified or nonqualified stock options, restricted stock, stock appreciation rights (“SARs”), long-term incentive compensation units consisting of cash and common stock, or any combination thereof within the limitations set forth in the plans. The plans provide that the aggregate number of shares of the Company’s common stock which may be subject to award may not exceed 2,820,312 subject to adjustment in certain circumstances to prevent dilution. At December 31, 2022, there were 2,619,730 shares available to be issued under the plans. All stock options have an exercise price that is equal to the closing fair market value of the Company’s stock on the date the options were granted. Options granted under the plans generally vest over a five-year period and have a 10-year maximum term. Most options granted since 2005 contain performance-based vesting conditions. The Company did not grant any options during 2022, 2021 or 2020. As of December 31, 2022, there was no unrecognized compensation cost related to nonvested share-based compensation arrangements granted related to performance or non-performance-based options. As of December 31, 2022, the Company has 222,280 outstanding restricted shares granted under the plans as compensation to certain employees and directors. These shares carry dividend and voting rights. Sales of these shares are restricted prior to the date of vesting, which is one It is the Company’s policy to issue new shares for stock option exercises and restricted stock rather than issue treasury shares. The Company recognizes share-based compensation expense on a straight-line basis over the options’ related vesting term. The Company did not record any share-based compensation expense related to stock options during 2022, 2021 and 2020. The total income tax benefit related to stock options was approximately $339,000, $631,000 and $93,000 in 2022, 2021 and 2020, respectively. A summary of the activity of non-performance-based options as of and for the years ended December 31, 2022, and 2021 is presented below. 2022 2021 Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value Under option, beginning of year 117,135 $ 28.79 279,695 $ 28.13 Exercised (97,135) 29.22 $ 1,936 (160,960) 27.35 $ 3,406 Forfeited (4,000) 29.31 (1,600) 22.34 Under option, end of year 16,000 $ 29.69 0.05 $ 279 117,135 $ 28.79 0.66 $ 2,389 Exercisable at end of year 16,000 $ 29.69 0.05 $ 279 117,135 $ 28.79 0.66 $ 2,389 A summary of the status of the Company’s restricted stock awards as of and for the years ended December 31, 2022, and 2021 is presented below. 2022 2021 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested shares at beginning of year 225,869 $ 38.06 258,753 $ 33.21 Granted 165,686 47.67 99,308 47.35 Vested (154,386) 40.72 (129,497) 35.85 Forfeited (14,889) 38.92 (2,695) 37.32 Nonvested shares at end of year 222,280 43.31 225,869 38.06 The balance of unearned compensation related to restricted stock grants as of December 31, 2022, 2021 and 2020 was approximately $5.6 million, $3.8 million, and $3.9 million, respectively. At December 31, 2022, the cost is expected to be recognized over a weighted-average period of 1.8 years. During 2022 and 2021, the Company issued 35,108 and 24,294 performance stock units ("PSUs") with a weighted average grant date fair value of $47.71 and $46.32, respectively, subject to a performance condition tied to tangible book value growth over a three-year period. The Company also granted 35,108 and 24,286 PSUs in 2022 and 2021, respectively, subject to a three-year performance metric of return on tangible common equity relative to a market index with a potential modifier subject to a total shareholder return ("TSR") performance metric with a weighted average grant date fair value of $48.53 and $48.75, respectively. The fair value of the PSUs subject to TSR at the grant date was determined using a Monte Carlo simulation method. The Company communicates threshold, target and maximum performance PSUs and performance targets to the applicable employees at the beginning of the performance periods. Dividends are not paid in respect of the awards during the performance period, although dividend equivalents do accrue over the life of the award and will vest, if at all, at the same time as the PSUs to which they relate. The number of PSUs that ultimately vest at the end of the three-year performance period, if any, will be based on the Company's performance relative to the applicable performance metrics. In 2022, 2021 and 2020, the Company recognized compensation cost related to these grants of approximately $2.3 million, $2.6 million and $630,000, respectively. The balance of unearned compensation related to PSU grants as of December 31, 2022, 2021 and 2020 was approximately $3.1 million, $3.2 million and $1.3 million, respectively. A summary of the Company's nonvested PSUs for the years ended December 31, 2022, and 2021 is presented below: 2022 2021 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested units at beginning of year 121,270 $ 32.71 76,792 $ 25.19 Granted 70,216 48.12 48,580 47.53 Vested (68,955) 24.88 — — Forfeited (12,277) 35.19 (4,102) 35.80 Nonvested units at end of year 110,254 47.15 121,270 32.71

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES Cash Flow Hedge During 2010, the Company entered into an interest rate swap to lock in a fixed rate as opposed to the contractual variable interest rate on certain junior subordinated debentures. The interest rate swap contract had a notional amount of $37.1 million and was hedging the variable rate on certain junior subordinated debentures described in Note 9 of the consolidated financial statements. The Company received a variable rate of the 90-day LIBOR rate plus 1.63% and paid a fixed rate of 4.11%. The swap matured in September 2020. This contract was classified as a cash flow hedge of an exposure to changes in the cash flow of a recognized liability. As a cash flow hedge, the change in fair value of a hedge that is deemed to be highly effective is recognized in other comprehensive income and the portion deemed to be ineffective is recognized in earnings. Interest expense recorded on this swap transaction totaled $420,000 during 2020 and is reported as a component of interest expense on other borrowings. Mortgage Banking Derivatives The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. This program includes the use of forward contracts and other derivatives that are used to offset changes in value of the mortgage inventory due to changes in market interest rates. Forward contracts to sell primarily fixed-rate mortgage loans are entered into to reduce the exposure to market risk arising from potential changes in interest rates, which could affect the fair value of mortgage loans held for sale and outstanding interest rate lock commitments, which guarantee a certain interest rate if the loan is ultimately funded or granted by the Company as a mortgage loan held for sale. The commitments to sell mortgage loans are at fixed prices and are scheduled to settle at specified dates. The Company enters into interest rate lock commitments for residential mortgage loans which commits it to lend funds to a potential borrower at a specific interest rate and within a specified period of time. Interest rate lock commitments that relate to the origination of mortgage loans that, if originated, will be held for sale, are considered derivative financial instruments under applicable accounting guidance. Outstanding interest rate lock commitments expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan and the eventual commitment for sale into the secondary market. These mortgage banking derivatives are carried at fair value and are not designated in hedge relationships. Fair values are estimated based on changes in mortgage interest rates from the date of the commitments. Changes in the fair values of these mortgage banking derivatives are included as a component of mortgage banking activity in the consolidated statements of income. Customer Related Derivative Positions The Company enters into interest rate derivative contracts to facilitate the risk management strategies of certain clients. The Company mitigates this risk largely by entering into equal and offsetting interest rate swap agreements with highly rated counterparties. The interest rate contracts are free-standing derivatives and are recorded at fair value on the Company's consolidated balance sheets. The credit risk to these clients is evaluated and included in the calculation of fair value. Fair value changes including credit-related adjustments are recorded as a component of other noninterest income. The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Fair Value Fair Value (dollars in thousands) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Interest rate contracts (3) $ 244,422 $ 4,580 $ 4,574 $ — $ — $ — Mortgage derivatives - interest rate lock commitments 148,148 1,434 — 417,126 11,940 — Mortgage derivatives - forward contracts related to mortgage loans held for sale 689,500 2,499 — 1,935,237 — 710 (1) Derivative assets are included in other assets (2) Derivative liabilities are included in other liabilities (3) Includes interest rate contracts for client swaps and offsetting positions. The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the years ended December 31, 2022, 2021 and 2020. Year Ended December 31, (dollars in thousands) Location 2022 2021 2020 Interest rate contracts (1) Other noninterest income $ 6 $ — $ — Interest rate lock commitments Mortgage banking activity (10,506) (39,816) 43,942 Forward contracts related to mortgage loans held for sale Mortgage banking activity 3,209 15,705 (11,944)

FAIR VALUE MEASURES

FAIR VALUE MEASURES	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	FAIR VALUE MEASURES The fair value of an asset or liability is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various assets and liabilities. In cases where quoted market prices are not available, fair value is based on discounted cash flows or other valuation techniques. These techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. The accounting standard for disclosures about the fair value measures excludes certain financial instruments and all nonfinancial instruments from its disclosure requirements. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. The Company's loans held for sale under the fair value option are comprised of the following: December 31, (dollars in thousands) 2022 2021 Mortgage loans held for sale $ 390,583 $ 1,247,997 SBA loans held for sale 1,495 6,635 Total loans held for sale $ 392,078 $ 1,254,632 The Company has elected to record mortgage loans held for sale at fair value in order to eliminate the complexities and inherent difficulties of achieving hedge accounting and to better align reported results with the underlying economic changes in value of the loans and related hedge instruments. This election impacts the timing and recognition of origination fees and costs, as well as servicing value, which are now recognized in earnings at the time of origination. Interest income on mortgage loans held for sale is recorded on an accrual basis in the consolidated statement of income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the IRLCs with borrowers. The mark to market adjustments related to mortgage loans held for sale and the associated economic hedges are captured in mortgage banking activities. Net losses of $35.4 million and $14.2 million and a net gain of $747,000 resulting from fair value changes of these mortgage loans were recorded in income during the years ended December 31, 2022, 2021 and 2020, respectively. These amounts do not reflect changes in fair values of related derivative instruments used to hedge exposure to market-related risks associated with these mortgage loans. The Company’s valuation of mortgage loans held for sale incorporates an assumption for credit risk; however, given the short-term period that the Company holds these loans, valuation adjustments attributable to instrument-specific credit risk is nominal. Net losses of $7.3 million and $24.1 million and a net gain of $32.0 million resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans were recorded in income during the years ended December 31, 2022, 2021 and 2020, respectively. The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale measured at fair value as of December 31, 2022 and 2021. December 31, (dollars in thousands) 2022 2021 Aggregate fair value of mortgage loans held for sale $ 390,583 $ 1,247,997 Aggregate unpaid principal balance of mortgage loans held for sale 389,610 1,211,646 Past due loans of 90 days or more — 746 Nonaccrual loans — 746 Unpaid principal balance of nonaccrual loans — 718 The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of December 31, 2022 and 2021. December 31, (dollars in thousands) 2022 2021 Aggregate fair value of SBA loans held for sale $ 1,495 $ 6,635 Aggregate unpaid principal balance of SBA loans held for sale 1,350 5,825 Past due loans of 90 days or more — — Nonaccrual loans — — The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale, loans held for sale and derivative financial instruments are recorded at fair value on a recurring basis. From time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as collateral-dependent loans, loan servicing rights and OREO. Additionally, the Company is required to disclose, but not record, the fair value of other financial instruments. Fair Value Hierarchy The Company groups assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The following methods and assumptions were used by the Company in estimating the fair value of its assets and liabilities recorded at fair value and for estimating the fair value of its financial instruments: Cash and Due From Banks, Federal Funds Sold and Interest-Bearing Deposits in Banks, and Time Deposits in Other Banks: Cash and due from banks, federal funds sold and interest-bearing deposits in banks, and time deposits in other banks are repriced on a short-term basis; as such, the carrying value approximates fair value approximates fair value. Debt Securities: The fair value of debt securities is determined by various valuation methodologies. Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows, and are classified within Level 2 of the valuation hierarchy and includes certain U.S. agency bonds, mortgage-backed securities, collateralized mortgage and debt obligations, and municipal securities. The Level 2 fair value pricing is provided by an independent third party and is based upon similar securities in an active market. In certain cases where Level 1 or Level 2 inputs are not available, securities are classified within Level 3 of the hierarchy and may include certain residual municipal securities and other less liquid securities. Loans Held for Sale: The Company records mortgage and SBA loans held for sale at fair value under the fair value option. The fair value of loans held for sale is determined on outstanding commitments from third party investors in the secondary markets and is classified within Level 2 of the valuation hierarchy. Other loans held for sale are carried at the lower of cost or fair value. Loans: The fair value for loans held for investment is estimated using an exit price methodology. An exit price methodology considers expected cash flows that take into account contractual loan terms, as applicable, prepayment expectations, probability of default, loss severity in the event of default, recovery lag and, in the case of variable rate loans, expectations for future interest rate movements. These cash flows are present valued at a risk adjusted discount rate, which considers the cost of funding, liquidity, servicing costs, and other factors. Because observable quoted prices seldom exist for identical or similar assets carried in loans held for investment, Level 3 inputs are primarily used to determine fair value exit pricing. The fair value of collateral-dependent loans is estimated based on discounted cash flows or underlying collateral values, where applicable. When foreclosure is probable, the fair value of collateral-dependent loans is determined based on collateral values less estimated costs to sell. The fair value of collateral dependent-loans for which foreclosure is not probable is measured either using discounted cash flows or estimated collateral value. Management has determined that the majority of collateral-dependent loans are Level 3 assets due to the extensive use of market appraisals. Other Real Estate Owned: The fair value of OREO is determined using certified appraisals and internal evaluations that value the property at its highest and best use by applying traditional valuation methods common to the industry. The Company does not hold any OREO for profit purposes and all other real estate is actively marketed for sale. In most cases, management has determined that additional write-downs are required beyond what is calculable from the appraisal to carry the property at levels that would attract buyers. Because this additional write-down is not based on observable inputs, management has determined that OREO should be classified as Level 3. Accrued Interest Receivable/Payable: The carrying amount of accrued interest receivable and accrued interest payable approximates fair value. Deposits: The carrying amount of demand deposits, savings deposits and variable-rate certificates of deposit approximates fair value due to those products having no stated maturity. The fair value of fixed-rate certificates of deposit is estimated based on discounted contractual cash flows using interest rates currently being offered for certificates of similar maturities. Securities Sold under Agreements to Repurchase and Other Borrowings: The carrying amount of securities sold under agreements to repurchase approximates fair value and is classified as Level 1. The carrying amount of variable rate other borrowings approximates fair value and is classified as Level 1. The fair value of fixed rate other borrowings is estimated based on discounted contractual cash flows using the current incremental borrowing rates for similar borrowing arrangements and is classified as Level 2. Subordinated Deferrable Interest Debentures: The fair value of the Company’s trust preferred securities is based on discounted cash flows using rates for securities with similar terms and remaining maturities and are classified as Level 2. Off-Balance-Sheet Instruments: Because commitments to extend credit and standby letters of credit are typically made using variable rates and have short maturities, the carrying value and fair value are immaterial for disclosure. Derivatives: The Company has entered into derivative financial instruments to manage interest rate risk. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of the derivatives. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. The fair value of the derivatives is determined using the market standard methodology of netting the discounted future fixed cash receipts and the discounted expected variable cash payments. The variable cash payments are based on an expectation of future interest rates (forward curves derived from observable market interest rate curves). The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting any applicable credit enhancements such as collateral postings, thresholds, mutual puts and guarantees. Although the Company has determined that the majority of the inputs used to value its derivative fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself or the counterparty. However, as of December 31, 2022, the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustment is not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuation in its entirety is classified in Level 2 of the fair value hierarchy. The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of December 31, 2022 and 2021. Recurring Basis Fair Value Measurements December 31, 2022 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. Treasuries $ 759,534 $ 759,534 $ — $ — U.S. government-sponsored agencies 979 — 979 — State, county and municipal securities 34,195 — 34,195 — Corporate debt securities 15,926 — 14,771 1,155 SBA pool securities 27,398 — 27,398 — Mortgage-backed securities 662,028 — 662,028 — Loans held for sale 392,078 — 392,078 — Derivative financial instruments 4,580 — 4,580 — Mortgage banking derivative instruments 3,933 — 3,933 — Total recurring assets at fair value $ 1,900,651 $ 759,534 $ 1,139,962 $ 1,155 Financial liabilities: Derivative financial instruments $ 4,574 $ — $ 4,574 $ — Total recurring liabilities at fair value $ 4,574 $ — $ 4,574 $ — Recurring Basis Fair Value Measurements December 31, 2021 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government-sponsored agencies $ 7,172 $ — $ 7,172 $ — State, county and municipal securities 47,812 — 47,812 — Corporate debt securities 28,496 — 27,116 1,380 SBA pool securities 45,201 — 45,201 — Mortgage-backed securities 463,940 — 463,940 — Loans held for sale 1,254,632 — 1,254,632 — Mortgage banking derivative instruments 11,940 — 11,940 — Total recurring assets at fair value $ 1,859,193 $ — $ 1,857,813 $ 1,380 Financial liabilities: Mortgage banking derivative instruments $ 710 $ — $ 710 $ — Total recurring liabilities at fair value $ 710 $ — $ 710 $ — The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of December 31, 2022 and 2021. Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 December 31, 2022 Collateral-dependent loans $ 31,972 $ — $ — $ 31,972 Total nonrecurring assets at fair value $ 31,972 $ — $ — $ 31,972 December 31, 2021 Collateral-dependent loans $ 44,181 $ — $ — $ 44,181 Mortgage servicing rights 206,944 — — 206,944 Total nonrecurring assets at fair value $ 251,125 $ — $ — $ 251,125 The inputs used to determine estimated fair value of collateral-dependent loans include market conditions, loan term, underlying collateral characteristics and discount rates. The inputs used to determine fair value of mortgage servicing rights include discount rates and prepayment speeds. For the years ended December 31, 2022 and 2021, there was not a change in the methods and significant assumptions used to estimate fair value. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets. (dollars in thousands) Fair Value Valuation Unobservable Range of Discounts Weighted Average Discount As of December 31, 2022 Recurring: Debt securities available-for-sale $ 1,155 Discounted cash flows Probability of Default 12.1% 12.1% Loss Given Default 41% 41% Nonrecurring: Collateral-dependent loans $ 31,972 Third-party appraisals and discounted cash flows Collateral 0% - 48% 27% As of December 31, 2021 Recurring: Debt securities available-for-sale $ 1,380 Discounted par values Discount rate 8% 8% Nonrecurring: Collateral-dependent loans $ 44,181 Third-party appraisals and discounted cash flows Collateral 0% - 50% 39% Mortgage servicing rights $ 206,944 Discounted cash flows Discount rate 9% - 10% 9% Prepayment speed 10% - 40% 13% The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows. Fair Value Measurements December 31, 2022 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 284,567 $ 284,567 $ — $ — $ 284,567 Federal funds sold and interest-bearing accounts 833,565 833,565 — — 833,565 Debt securities held-to-maturity 134,864 — 114,538 114,538 Loans, net 19,617,604 — — 19,067,612 19,067,612 Accrued interest receivable 77,042 — 7,694 69,348 77,042 Financial liabilities: Deposits 19,462,738 — 19,455,187 — 19,455,187 Other borrowings 1,875,736 — 1,861,850 — 1,861,850 Subordinated deferrable interest debentures 128,322 — 125,988 — 125,988 Accrued interest payable 10,530 — 10,530 — 10,530 Fair Value Measurements December 31, 2021 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 307,813 $ 307,813 $ — $ — $ 307,813 Federal funds sold and interest-bearing accounts 3,756,844 3,756,844 — — 3,756,844 Time deposits in other banks — — — — — Loans, net 15,662,495 — — 15,509,410 15,509,410 Accrued interest receivable 56,917 — 2,373 54,544 56,917 Financial liabilities: Deposits 19,665,553 — 19,667,612 — 19,667,612 Securities sold under agreements to repurchase 5,845 5,845 — — 5,845 Other borrowings 739,879 — 760,829 — 760,829 Subordinated deferrable interest debentures 126,328 — 117,764 — 117,764 Accrued interest payable 4,313 — 4,313 — 4,313

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	LEASES Operating lease cost was $11.6 million, $12.3 million and $16.1 million for the years ended December 31, 2022, 2021 and 2020, respectively. For the years ended December 31, 2022, 2021 and 2020, sublease income offsetting operating lease cost was not material. Variable rent expense and short-term lease expense were not material for the years ended December 31, 2022 and 2021. The following table presents the impact of leases on the Company's consolidated balance sheets at December 31, 2022 and 2021: December 31, (dollars in thousands) Location 2022 2021 Operating lease right-of-use assets Other assets $ 56,333 $ 56,070 Operating lease liabilities Other liabilities 65,088 64,823 Future maturities of the Company's operating lease liabilities are summarized as follows: (dollars in thousands) Year Ended December 31, Lease Liability 2023 $ 11,327 2024 9,674 2025 7,992 2026 7,500 2027 6,297 Thereafter 25,734 Total lease payments $ 68,524 Less: Interest (3,436) Present value of lease liabilities $ 65,088 (dollars in thousands) December 31, Supplemental lease information 2022 2021 2020 Weighted-average remaining lease term (years) 8.1 8.3 9.2 Weighted-average discount rate 1.46 % 1.36 % 1.85 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 12,013 $ 12,334 $ 15,976 Operating cash flows from operating leases (lease liability reduction) $ 12,064 $ 12,563 $ 14,056 Operating lease right-of-use assets obtained in exchange for leases entered into during the year, net of business combinations $ 7,226 $ 10,426 $ 54,107

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	COMMITMENTS AND CONTINGENT LIABILITIES Loan Commitments The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. They involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. A summary of the Company’s commitments is as follows: December 31, (dollars in thousands) 2022 2021 Commitments to extend credit $ 6,318,039 $ 4,328,749 Unused home equity lines of credit 345,001 272,029 Financial standby letters of credit 33,557 36,184 Mortgage interest rate lock commitments 148,148 417,126 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. These commitments, predominantly at variable interest rates, generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral is required in instances which the Company deems necessary. The Company has not been required to perform on any material financial standby letters of credit and the Company has not incurred any losses on financial standby letters of credit for the years ended December 31, 2022 and 2021. The Company maintains an allowance for credit losses on unfunded commitments which is recorded in other liabilities on the consolidated balance sheet. The following table presents activity in the allowance for unfunded commitments for the periods presented. Years Ended December 31, (dollars in thousands) 2022 2021 2020 Balance at beginning of period $ 33,185 $ 32,853 $ 1,077 Adjustment to reflect adoption of ASU 2016-13 — — 12,714 Provision for unfunded commitments 19,226 332 19,062 Balance at end of period $ 52,411 $ 33,185 $ 32,853 Other Commitments As of December 31, 2022, letters of credit issued by the FHLB totaling $400.0 million were used to guarantee the Bank’s performance related to a portion of its public fund deposit balances. Litigation and Regulatory Contingencies The Company is, and has been, involved in various legal proceedings with William J. Villari, who formerly owned US Premium Finance Holding Company (“USPF”), a provider of commercial insurance premium finance loans that the Company acquired in January 2018. First, on December 13, 2018, Mr. Villari filed a demand for arbitration, claiming that the Bank’s termination of his employment for “cause” was improper and that he was entitled to additional compensation from the Company and the Bank under his employment agreement. Second, on December 28, 2018, Mr. Villari and his wholly owned company, P1 Finance Holdings LLC (“P1”), filed a lawsuit against the Bank in Broward County, Florida, seeking additional compensation for his service while an employee, as well as other relief. Third, on May 30, 2019, CEBV LLC (“CEBV”), which also is wholly owned by Mr. Villari, filed a lawsuit against the Bank in Duval County, Florida, arising out of a loan purchase agreement with the Bank dated May 8, 2018. CEBV’s complaint in that lawsuit, which also names as a defendant the Company’s former Chief Executive Officer, Dennis J. Zember Jr., seeks unspecified damages and other relief related to asserted claims for fraudulent inducement and breach of contract based on the Bank’s alleged failure to provide sufficient assistance to CEBV in collecting on loans purchased by CEBV from the Bank. In addition, on January 30, 2019, the Company and the Bank filed a lawsuit against Mr. Villari in Dekalb County, Georgia, asserting claims for unspecified damages arising from Mr. Villari’s alleged failure to disclose material information in connection with the sale of USPF to the Company and the Bank. In the first of these proceedings to be adjudicated, the Company and the Bank received on November 20, 2019, an Order and Award from the American Arbitration Association in which the arbitrator ruled that the Company and the Bank had cause to terminate Mr. Villari and had properly exercised that right and that, as a result, Mr. Villari is not entitled to any additional payments under his employment agreement or a separate management and licensing agreement with the Bank. We believe the remaining allegations of Mr. Villari, P1 and CEBV in their complaints are without merit, and we are vigorously defending the cases. The amount of any ultimate liability in connection with these matters cannot be determined but we believe any such amount, either individually or in the aggregate, will not have a material adverse effect on the consolidated results of operations or financial condition of the Company. Furthermore, from time to time, the Company and the Bank are subject to various legal proceedings, claims and disputes that arise in the ordinary course of business. The Company and the Bank are also subject to regulatory examinations, information gathering requests, inquiries and investigations in the ordinary course of business. Based on the Company’s current knowledge and advice of counsel, management presently does not believe that the liabilities arising from these legal matters will have a material adverse effect on the Company’s consolidated financial condition, results of operations or cash flows. However, it is possible that the ultimate resolution of these legal matters could have a material adverse effect on the Company’s results of operations and financial condition for any particular period. The Company’s management and its legal counsel periodically assess contingent liabilities, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims, as well as the perceived merits of the amount of relief sought or expected to be

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Bank is subject to certain restrictions on the amount of dividends that may be declared without prior regulatory approval. At December 31, 2022, $186.5 million of retained earnings were available for dividend declaration without regulatory approval. The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Under the regulatory capital frameworks adopted by the Federal Reserve and the FDIC, Ameris and the Bank must each maintain a common equity Tier 1 capital to total risk-weighted assets ratio of at least 4.5%, a Tier 1 capital to total risk-weighted assets ratio of at least 6%, a total capital to total risk-weighted assets ratio of at least 8% and a leverage ratio of Tier 1 capital to average total consolidated assets of at least 4%. Ameris and the Bank are also required to maintain a capital conservation buffer of common equity Tier 1 capital of at least 2.5% of risk-weighted assets in addition to the minimum risk-based capital ratios in order to avoid certain restrictions on capital distributions and discretionary bonus payments. In March 2020, the Office of the Comptroller of the Currency, the Federal Reserve and the FDIC issued an interim final rule that delays the estimated impact on regulatory capital stemming from the implementation of CECL. The interim final rule provides banking organizations that implement CECL in 2020 the option to delay for two years an estimate of CECL’s effect on regulatory capital, relative to the incurred loss methodology’s effect on regulatory capital, followed by a three-year transition period. As a result, the Company and Bank elected the five-year transition relief allowed under the interim final rule effective March 31, 2020. As of December 31, 2022 and 2021, the most recent notification from the regulatory authorities categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier 1 risk-based, Common Equity Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following table. There are no conditions or events since that notification that management believes have changed the Bank’s category. Prompt corrective action provisions are not applicable to bank holding companies. The Company’s and Bank’s actual capital amounts and ratios are presented in the following table. Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Tier 1 Leverage Ratio (tier 1 capital to average assets): Company $ 2,185,694 9.36 % $ 933,928 4.00 % —N/A— Bank $ 2,464,589 10.56 % $ 933,284 4.00 % $ 1,166,605 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Company $ 2,185,694 9.86 % $ 1,551,305 7.00 % —N/A— Bank $ 2,464,589 11.12 % $ 1,551,185 7.00 % $ 1,440,386 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Company $ 2,185,694 9.86 % $ 1,883,727 8.50 % —N/A— Bank $ 2,464,589 11.12 % $ 1,883,581 8.50 % $ 1,772,782 8.00 % Total Capital Ratio (total capital to risk weighted assets): Company $ 2,859,680 12.90 % $ 2,326,957 10.50 % —N/A— Bank $ 2,720,253 12.28 % $ 2,326,777 10.50 % $ 2,215,978 10.00 % As of December 31, 2021 Tier 1 Leverage Ratio (tier 1 capital to average assets): Company $ 1,897,725 8.63 % $ 879,079 4.00 % —N/A— Bank $ 2,084,465 9.50 % $ 877,891 4.00 % $ 1,097,364 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Company $ 1,897,725 10.46 % $ 1,270,535 7.00 % —N/A— Bank $ 2,084,465 11.50 % $ 1,268,622 7.00 % $ 1,178,007 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Company $ 1,897,725 10.46 % $ 1,542,792 8.50 % —N/A— Bank $ 2,084,465 11.50 % $ 1,540,470 8.50 % $ 1,449,854 8.00 % Total Capital Ratio (total capital to risk weighted assets): Company $ 2,500,287 13.78 % $ 1,905,802 10.50 % —N/A— Bank $ 2,255,699 12.45 % $ 1,902,934 10.50 % $ 1,812,318 10.00 %

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The following table presents selected financial information with respect to the Company’s reportable business segments for the years ended December 31, 2022, 2021 and 2020. Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 628,459 $ 155,533 $ 43,521 $ 19,850 $ 46,523 $ 893,886 Interest expense (17,824) 76,339 16,794 5,126 12,425 92,860 Net interest income 646,283 79,194 26,727 14,724 34,098 801,026 Provision for credit losses 61,898 12,351 (1,074) (349) (1,129) 71,697 Noninterest income 91,550 182,039 4,537 6,265 33 284,424 Noninterest expense Salaries and employee benefits 196,823 107,810 1,973 5,305 7,808 319,719 Occupancy and equipment expenses 45,081 5,579 4 360 337 51,361 Data processing and communications expenses 43,957 4,580 187 116 388 49,228 Other expenses 85,953 48,224 830 1,387 3,953 140,347 Total noninterest expense 371,814 166,193 2,994 7,168 12,486 560,655 Income before income tax expense 304,121 82,689 29,344 14,170 22,774 453,098 Income tax expense 75,367 17,364 6,162 2,976 4,689 106,558 Net income $ 228,754 $ 65,325 $ 23,182 $ 11,194 $ 18,085 $ 346,540 Total assets $ 17,848,972 $ 4,739,612 $ 1,016,192 $ 256,077 $ 1,192,433 $ 25,053,286 Goodwill $ 951,148 $ — $ — $ — $ 64,498 $ 1,015,646 Other intangible assets, net $ 97,254 $ — $ — $ — $ 8,940 $ 106,194 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 449,955 $ 130,140 $ 36,784 $ 56,597 $ 29,636 $ 703,112 Interest expense (7,627) 47,422 1,383 5,062 1,545 47,785 Net interest income 457,582 82,718 35,401 51,535 28,091 655,327 Provision for credit losses (32,866) 2,947 (514) (2,921) (2,011) (35,365) Noninterest income 69,664 281,900 4,603 9,360 17 365,544 Noninterest expense Salaries and employee benefits 157,079 167,796 1,130 4,856 6,915 337,776 Occupancy and equipment expenses 41,065 6,206 3 475 317 48,066 Data processing and communications expenses 39,802 5,551 232 47 344 45,976 Other expenses 84,244 38,295 490 1,594 3,683 128,306 Total noninterest expense 322,190 217,848 1,855 6,972 11,259 560,124 Income before income tax expense 237,922 143,823 38,663 56,844 18,860 496,112 Income tax expense 64,446 30,203 8,120 11,937 4,493 119,199 Net income $ 173,476 $ 113,620 $ 30,543 $ 44,907 $ 14,367 $ 376,913 Total assets $ 17,537,221 $ 4,231,767 $ 760,546 $ 419,040 $ 909,747 $ 23,858,321 Goodwill $ 948,122 $ — $ — $ — $ 64,498 $ 1,012,620 Other intangible assets, net $ 114,048 $ — $ — $ — $ 11,890 $ 125,938 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 499,031 $ 129,951 $ 26,522 $ 40,334 $ 30,665 $ 726,503 Interest expense 27,800 47,592 2,631 7,244 3,483 88,750 Net interest income 471,231 82,359 23,891 33,090 27,182 637,753 Provision for credit losses 125,136 15,850 2,562 2,719 (887) 145,380 Noninterest income 63,165 370,256 3,864 9,200 15 446,500 Noninterest expense Salaries and employee benefits 160,430 184,765 981 6,893 7,209 360,278 Occupancy and equipment expenses 44,939 6,710 4 391 305 52,349 Data processing and communications expenses 39,040 6,275 270 33 399 46,017 Other expenses 105,965 28,155 176 1,832 3,857 139,985 Total noninterest expense 350,374 225,905 1,431 9,149 11,770 598,629 Income before income tax expense 58,886 210,860 23,762 30,422 16,314 340,244 Income tax expense 19,138 44,286 5,004 6,389 3,439 78,256 Net income $ 39,748 $ 166,574 $ 18,758 $ 24,033 $ 12,875 $ 261,988 Total assets $ 14,250,780 $ 3,395,811 $ 922,071 $ 1,088,611 $ 781,365 $ 20,438,638 Goodwill $ 863,507 $ — $ — $ — $ 64,498 $ 928,005 Other intangible assets, net $ 57,129 $ — $ — $ — $ 14,845 $ 71,974

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY)	CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) Condensed Balance Sheets December 31, 2022 and 2021 (dollars in thousands ) 2022 2021 Assets Cash and due from banks $ 153,099 $ 239,822 Investment in subsidiaries 3,477,917 3,154,148 Other assets 19,896 27,340 Total assets $ 3,650,912 $ 3,421,310 Liabilities Other liabilities $ 23,985 $ 27,901 Other borrowings 301,205 300,630 Subordinated deferrable interest debentures 128,322 126,328 Total liabilities 453,512 454,859 Shareholders' equity 3,197,400 2,966,451 Total liabilities and shareholders' equity $ 3,650,912 $ 3,421,310 Condensed Statements of Income Years Ended December 31, 2022, 2021 and 2020 (dollars in thousands) 2022 2021 2020 Income Dividends from subsidiaries $ 50,000 $ 142,000 $ 93,000 Other income 175 101 910 Securities gains 270 — — Total income 50,445 142,101 93,910 Expense Interest expense 22,170 19,610 17,616 Other expense 11,154 13,031 8,300 Total expense 33,324 32,641 25,916 Income before taxes and equity in undistributed income of subsidiaries 17,121 109,460 67,994 Income tax benefit 8,553 6,878 5,225 Income before equity in undistributed income of subsidiaries 25,674 116,338 73,219 Equity in undistributed income of subsidiaries 320,866 260,575 188,769 Net income $ 346,540 $ 376,913 $ 261,988 Condensed Statements of Cash Flows Years Ended December 31, 2022, 2021 and 2020 (dollars in thousands) 2022 2021 2020 OPERATING ACTIVITIES Net income $ 346,540 $ 376,913 $ 261,988 Adjustments to reconcile net income to net cash provided by operating activities: Share-based compensation expense 6,706 7,948 3,810 Undistributed earnings of subsidiaries (320,866) (260,575) (188,769) (Decrease) increase in interest payable (961) (36) 847 (Increase) decrease in tax receivable 8,596 (6,238) 6,001 Provision for deferred taxes (649) 1,694 (1,225) Gain on sale of other investments (270) — — Change attributable to other operating activities 200 3,678 7,652 Total adjustments (307,244) (253,529) (171,684) Net cash provided by operating activities 39,296 123,384 90,304 INVESTING ACTIVITIES Net (increase) decrease in other investments 213 (4,500) (8,012) Investment in subsidiary (65,000) — (75,000) Proceeds from bank owned life insurance — — 2,383 Net cash (used in) provided by investing activities (64,787) (4,500) (80,629) FINANCING ACTIVITIES Purchase of treasury shares (22,421) (9,439) (7,995) Dividends paid - common stock (41,610) (41,798) (41,685) Proceeds from other borrowings — — 108,149 Repayment of other borrowings — — (5,155) Proceeds from exercise of stock options 2,799 4,532 2,262 Net cash (used in) provided by financing activities (61,232) (46,705) 55,576 Net change in cash and cash equivalents (86,723) 72,179 65,251 Cash and cash equivalents at beginning of year 239,822 167,643 102,392 Cash and cash equivalents at end of year $ 153,099 $ 239,822 $ 167,643 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid during the year for interest $ 23,131 $ 19,646 $ 16,769 Cash received during the year for income taxes $ (16,499) $ (2,367) $ (10,000)

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	12 Months Ended
	Dec. 31, 2022
Transfers and Servicing [Abstract]
LOAN SERVICING RIGHTS	LOAN SERVICING RIGHTS The Company sells certain residential mortgage loans and SBA loans to third parties. All such transfers are accounted for as sales and the continuing involvement in the loans sold is limited to certain servicing responsibilities. The Company has also acquired portfolios of residential mortgage, SBA and indirect automobile loans serviced for others. Loan servicing rights are initially recorded at fair value and subsequently recorded at the lower of cost or fair value and are amortized over the remaining service life of the loans, with consideration given to prepayment assumptions. Loan servicing rights are recorded in other assets on the consolidated balance sheets. The carrying value of the loan servicing rights assets is shown in the table below: (dollars in thousands) December 31, 2022 December 31, 2021 Loan Servicing Rights Residential mortgage $ 147,014 $ 206,944 SBA 3,443 5,556 Total loan servicing rights $ 150,457 $ 212,500 Residential Mortgage Loans The Company sells certain first-lien residential mortgage loans to third party investors, primarily Federal National Mortgage Association (“FNMA”), Government National Mortgage Association (“GNMA”), and Federal Home Loan Mortgage Corporation (“FHLMC”). The Company retains the related mortgage servicing rights (“MSRs”) and receives servicing fees on certain of these loans. The net gain on loan sales, MSRs amortization and recoveries/impairment, and ongoing servicing fees on the portfolio of loans serviced for others are recorded in the consolidated statements of income as part of mortgage banking activity. During the years ended December 31, 2022, 2021 and 2020, the Company recorded servicing fee income of $69.1 million, $51.4 million and $31.1 million, respectively. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period. The table below is an analysis of the activity in the Company’s MSRs and impairment: Years Ended December 31, (dollars in thousands) 2022 2021 2020 Residential mortgage servicing rights Beginning carrying value, net $ 206,944 $ 130,630 $ 94,902 Additions 64,020 93,229 98,182 Amortization (24,995) (30,540) (23,151) (Impairment)/recoveries 21,824 13,625 (39,303) Disposals (120,779) — — Ending carrying value, net $ 147,014 $ 206,944 $ 130,630 Years Ended December 31, (dollars in thousands) 2022 2021 2020 Residential mortgage servicing impairment Beginning balance $ 25,782 $ 39,407 $ 104 Additions — 1,398 39,303 Recoveries (21,824) (15,023) — Reduction due to disposal (3,958) — — Ending balance $ — $ 25,782 $ 39,407 The key metrics and the sensitivity of the residential mortgage servicing rights fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) December 31, 2022 December 31, 2021 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,046,052 $ 16,786,442 Composition of residential loans serviced for others: FHLMC 16.80 % 21.88 % FNMA 50.09 % 60.26 % GNMA 33.11 % 17.86 % Total 100.00 % 100.00 % Weighted average term (months) 353 341 Weighted average age (months) 22 20 Modeled prepayment speed 8.22 % 12.96 % Decline in fair value due to a 10% adverse change (5,800) (8,368) Decline in fair value due to a 20% adverse change (11,184) (16,157) Weighted average discount rate 10.00 % 8.77 % Decline in fair value due to a 10% adverse change (6,413) (6,984) Decline in fair value due to a 20% adverse change (12,330) (13,504) SBA Loans All sales of SBA loans, consisting of the guaranteed portion, are executed on a servicing retained basis. These loans, which are partially guaranteed by the SBA, are generally secured by business property such as real estate, inventory, equipment and accounts receivable. The net gain on SBA loan sales, amortization and impairment/recoveries of servicing rights, and ongoing servicing fees are recorded in the consolidated statements of income as part of other noninterest income. During the years ended December 31, 2022, 2021 and 2020, the Company recorded servicing fee income of $3.6 million, $4.0 million and $4.4 million, respectively. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period. The table below is an analysis of the activity in the Company’s SBA loan servicing rights and impairment: Years Ended December 31, (dollars in thousands) 2022 2021 2020 SBA servicing rights Beginning carrying value, net $ 5,556 $ 5,839 $ 7,886 Additions 889 954 1,571 Purchase accounting adjustment — — (1,214) Amortization (3,002) (2,142) (1,640) (Impairment)/recovery — 905 (764) Ending carrying value, net $ 3,443 $ 5,556 $ 5,839 Years Ended December 31, (dollars in thousands) 2022 2021 2020 SBA servicing impairment Beginning balance $ — $ 905 $ 141 Additions — — 1,645 Recoveries — (905) (881) Ending balance $ — $ — $ 905 The key metrics and the sensitivity of the SBA servicing rights fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) December 31, 2022 December 31, 2021 SBA servicing rights Unpaid principal balance of loans serviced for others $ 326,418 $ 410,167 Weighted average life (in years) 3.69 3.65 Modeled prepayment speed 18.24 % 17.68 % Decline in fair value due to a 10% adverse change (177) (291) Decline in fair value due to a 20% adverse change (340) (557) Weighted average discount rate 19.57 % 11.92 % Decline in fair value due to a 100 basis point adverse change (83) (144) Decline in fair value due to a 200 basis point adverse change (163) (282) Indirect Automobile Loans The Company acquired a portfolio of indirect automobile loans serviced for others. These loans, or portions of loans, were sold on a servicing retained basis. Amortization and impairment/recoveries of servicing rights, and ongoing servicing fees are recorded in the consolidated statements of income as part of other noninterest income. The Company is not actively originating or selling indirect automobile loans. The table below is an analysis of the activity in the Company’s indirect automobile servicing rights: Years Ended December 31, (dollars in thousands) 2022 2021 2020 Indirect automobile servicing rights Beginning carrying value, net $ — $ 73 $ 247 Addition due to acquisition — — — Amortization — (73) (174) Impairment — — — Ending carrying value, net $ — $ — $ 73 During the years ended December 31, 2022, 2021 and 2020, the Company recorded servicing fee income of $243,000, $616,000 and $1.7 million, respectively. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENT	Subsequent EventIn February 2023, the Company notified holders of its 5.75% Fixed-to-Floating Rate Subordinated Notes due 2027 that it had elected to redeem all the outstanding notes totaling $75.0 million in aggregate principal amount, plus accrued and unpaid interest totaling $1.6 million, on March 15, 2023

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Business	Nature of Business Ameris Bancorp and subsidiaries (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia, and whose primary business is presently conducted by Ameris Bank, its wholly owned banking subsidiary (the “Bank”). Through the Bank, the Company operates a full service banking business and offers a broad range of retail and commercial banking services to its customers concentrated in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. The Bank also engages in mortgage banking activities, and, as such, originates, acquires, sells and services one-to-four family residential mortgage loans in the Southeast. The Bank also originates, administers and services commercial insurance premium loans and SBA loans made to borrowers throughout the United States. The Company and the Bank are subject to the regulations of certain federal and state agencies and are periodically examined by those regulatory agencies.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates The consolidated financial statements include the accounts of the Company and its subsidiaries. Variable Interest Entities for which the Company or its subsidiaries have been determined to be the primary beneficiary are also consolidated. Significant intercompany transactions and balances have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheets and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting In accounting for business combinations, the Company uses the acquisition method of accounting in accordance with ASC 805, Business Combinations . Under the acquisition method of accounting, assets acquired, liabilities assumed and consideration exchanged are recorded at their respective acquisition date fair values. Any identifiable intangible assets that are acquired in a business combination are recognized at fair value on the acquisition date. Identifiable intangible assets are recognized separately if they arise from contractual or other legal rights or if they are separable (i.e., capable of being sold, transferred, licensed, rented or exchanged separately from the entity). If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Determining the fair value of assets and liabilities is a complicated process involving significant judgment regarding methods and assumptions used to calculate estimated fair values. Fair values are subject to refinement for up to one year after the closing date of the acquisition as additional information regarding the closing date fair values becomes available. In addition, management will assess and record the deferred tax assets and deferred tax liabilities resulting from differences in the carrying value of acquired assets and assumed liabilities for financial reporting purposes and their basis for income tax purposes, including acquired net operating loss carryforwards and other acquired assets with built-in losses that are expected to be settled or otherwise recovered in future periods where the realization of such benefits would be subject to applicable limitations under Section 382 of the Internal Revenue Code of 1986, as amended. Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date. Loans which have experienced more-than-insignificant deterioration in credit quality since origination, as determined by the Company's assessment, are considered purchased credit deteriorated ("PCD") loans. At acquisition, expected credit losses for purchased loans with credit deterioration are initially recognized as an allowance for credit losses and are added to the purchase price to determine the amortized cost basis of the loans. Any non-credit discount or premium resulting from acquiring such loans is recognized as an adjustment to interest income over the remaining lives of the loans. Subsequent to the acquisition date, the change in the allowance for credit losses on PCD loans is recognized through provision for credit losses. The non-credit discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the PCD loan on a level-yield basis. Purchased loans which do not meet the criteria to be classified as PCD loans are recorded at fair value as of the acquisition date and no allowance for credit losses is carried over from the seller. The resulting purchase discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the non-PCD loan on a level-yield basis.
Transfer of financial assets	Transfer of financial assets Transfers of financial assets are accounted for as sales, when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Cash and Cash Equivalents	Cash and Cash EquivalentsFor purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks, federal funds sold and restricted cash. Restricted cash held for securitization investors, which are reported on the Company's consolidated balance sheets in cash and due from banks, was $0 and $43.0 million at December 31, 2022 and 2021, respectively.
Investment Securities	Investment Securities The Company classifies its debt securities in one of three categories: (i) trading, (ii) held-to-maturity or (iii) available-for-sale. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which the Company has the ability and intent to hold until maturity. All other debt securities are classified as available-for-sale. Available-for-sale securities are carried at fair value. Unrealized holding gains and losses, net of the related deferred tax effect, on available-for-sale securities are excluded from earnings and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Held-to-maturity securities are carried at amortized cost. The amortization of premiums and accretion of discounts are recognized in interest income using methods approximating the interest method over the expected life of the securities. Realized gains and losses, determined on the basis of the cost of specific securities sold, are included in earnings on the trade date. The Company has made a policy election to exclude accrued interest from the amortized cost basis of debt securities and report accrued interest in other assets in the consolidated balance sheets. A debt security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to debt securities reversed against interest income for the years ended December 31, 2022, 2021 and 2020. Accrued interest receivable on debt securities totaled $7.7 million and $2.4 million as of December 31, 2022 and 2021, respectively. The Company evaluates available-for-sale securities in an unrealized loss position to determine if credit-related impairment exists. The Company first evaluates whether it intends to sell or more likely than not will be required to sell an impaired security before recovering its amortized cost basis. If either criteria is met, the entire amount of unrealized loss is recognized in earnings with a corresponding adjustment to the security's amortized cost basis. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is attributable to credit or resulted from other factors. If credit-related impairment exists, the Company recognizes an allowance for credit losses ("ACL"), limited to the amount by which the fair value is less than the amortized cost basis. Refer to Note 3 for additional information related to the ACL for available-for-sale securities. Any impairment not recognized through an ACL is recognized in other comprehensive income, net of tax, as a non credit-related impairment. The Company uses a systematic methodology to determine its ACL for debt securities held-to-maturity considering the effects of past events, current conditions, and reasonable and supportable forecasts on the collectability of the portfolio. The ACL is a valuation account that is deducted from the amortized cost basis to present the net amount expected to be collected on the held-to-maturity portfolio. The Company monitors the held-to-maturity portfolio on a quarterly basis to determine whether a valuation account would need to be recorded. As of December 31, 2022 and 2021, the Company had $134.9 million and $79.9 million held-to-maturity securities, respectively, and no related valuation account.
Other Investments	Other Investments Other investments include Federal Home Loan Bank (“FHLB”) stock. These investments do not have readily determinable fair values due to restrictions placed on transferability and therefore are carried at cost. These investments are periodically evaluated for impairment based on ultimate recovery of par value or cost basis. Both cash and stock dividends are reported as income.
Loans Held-for-Sale	Loans Held for Sale Mortgage and SBA loans held for sale are carried at the estimated fair value, as determined by outstanding commitments from third party investors in the secondary market. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of mortgage loans held for sale and realized gains and losses upon ultimate sale of the mortgage loans held for sale are classified as mortgage banking activity in the consolidated statements of income. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of SBA loans held for sale and realized gains and losses upon ultimate sale of the SBA loans held for sale are classified as gain on sale of SBA loans in the consolidated statements of income. Other loans held for sale are carried at the lower of amortized cost or fair value.
Servicing Rights	Servicing Rights When mortgage and SBA loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking activity or gain on sale of SBA loans accordingly. Fair value is based on market prices for comparable servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. The Company assumed the servicing of certain indirect automobile loans in an acquisition. The servicing asset was recorded at fair value on the date of acquisition and follows the amortization method. Servicing fee income, which is reported on the income statement in mortgage banking activity for serviced mortgage loans and other noninterest income for all other serviced loans, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of servicing rights is netted against loan servicing fee income. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into strata based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized for a particular stratum through a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular stratum, a reduction of the valuation allowance may be recorded as an increase to income. Changes in valuation allowances related to servicing rights are reported in mortgage banking activity and other noninterest income on the income statement. Refer to Note 23 for additional information related to the valuation allowance on servicing rights. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses.
Loans and Allowance for Credit Losses - Loans	Loans Loans are reported at their outstanding principal balances less unearned income, net of deferred fees, origination costs and unaccreted or unamortized non-credit purchase discounts or premiums, respectively. Interest income is accrued on the outstanding principal balance. For all classes of loans, the accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection. Interest income on mortgage and commercial loans is discontinued and placed on nonaccrual status at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Mortgage loans and commercial loans are charged off to the extent principal or interest is deemed uncollectible. Consumer loans continue to accrue interest until they are charged off, generally between 90 and 120 days past due, unless the loan is in the process of collection. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. Interest received on nonaccrual loans is applied against principal until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses - Loans Under the current expected credit loss model, the allowance for credit losses (“ACL”) on loans is a valuation allowance estimated at each balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying loans’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, and net deferred fees or costs, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the measurement of ACL. Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets and totaled $69.3 million and $54.8 million at December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, the Company carried an ACL of $0 and $214,000, respectively, related to deferred interest on loans modified under its Disaster Relief Program. Expected credit losses are reflected in the allowance for credit losses through a charge to provision for credit losses. The Company measures expected credit losses of loans on a collective (pool) basis, when the loans share similar risk characteristics. Depending on the nature of the pool of loans with similar risk characteristics, the Company estimates a quantitative component which currently uses the discounted cash flow (“DCF”) method or the PD×LGD method which may be adjusted for qualitative factors as discussed further below. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions over a period that has been determined to be reasonable and supportable, to the identified pools of loans with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of loans with similar risk characteristics for measuring expected credit losses: Commercial, financial, and agricultural - These loans and leases include both secured and unsecured borrowings for working capital, expansion, crop production, equipment finance and other business purposes. Commercial, financial and agricultural loans also include certain U.S. Small Business Administration (“SBA”) loans, including loans outstanding under the SBA's Paycheck Protection Program ("PPP"). Short-term working capital loans are secured by non-real estate collateral such as accounts receivable, crops, inventory and equipment. The Bank evaluates the financial strength, cash flow, management, credit history of the borrower and the quality of the collateral securing the loan. The Bank often requires personal guarantees and secondary sources of repayment on commercial, financial and agricultural loans. Consumer - These loans include home improvement loans, direct automobile loans, boat and recreational vehicle financing, personal lines of credit, and both secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Indirect automobile - Indirect automobile loans are secured by automobile collateral, generally new and used cars and trucks from auto dealers that operate within selected states. Repayment of these loans depends largely on the personal income of the borrowers which can be affected by changes in economic conditions such as unemployment levels. Collateral consists of rapidly depreciating assets that may not provide an adequate source of repayment of the loan in the event of default. Mortgage warehouse - Mortgage Warehouse facilities are provided to unaffiliated mortgage origination companies and are collateralized by one-to-four family residential loans or mortgage servicing rights. The originator closes new mortgage loans with the intent to sell these loans to third party investors for a profit. The Bank provides funding to the mortgage companies for the period between the origination and their sale of the loan. The Bank has a policy that requires that it separately validate that each residential mortgage loan was underwritten consistent with the underwriting requirements of the final investor or market standards prior to advancing funds. The Bank is repaid with the proceeds received from sale of the mortgage loan to the final investor. Municipal - Municipal loans consists of loans made to counties, municipalities and political subdivisions. The source of repayment for these loans is either general revenue of the municipality or revenues of the project being financed by the loan. These loans may be secured by real estate, machinery, equipment or assignment of certain revenues. Premium Finance - Premium finance provides loans for the acquisition of certain commercial insurance policies. Repayment of these loans is dependent on the cash flow of the insured which can be affected by changes in economic conditions. The Bank has procedures in place to cancel the insurance policy after default by the borrower to minimize the risk of loss. Real Estate - Construction and Development - Construction and development loans include loans for the development of residential neighborhoods, one-to-four family home residential construction loans to builders and consumers, and commercial real estate construction loans, primarily for owner-occupied and investment properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Real Estate - Commercial and Farmland - Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail, farmland and warehouse space. They also include non-owner occupied commercial buildings such as leased retail and office space. Lodging (hotel / motel) loans are a subsegment of commercial real estate loans. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. Real Estate - Residential - The Company's residential loans include permanent mortgage financing and home equity lines of credit secured by residential properties located within the Bank's market areas. Residential real estate loans also include purchased loan pools secured by residential properties located outside the Bank's market area. Discounted Cash Flow Method The Company uses the discounted cash flow method to estimate expected credit losses for the commercial, financial and agricultural, consumer, real estate - construction and development, real estate - commercial and farmland and real estate - residential loan segments. For each of these loan segments, the Company generates cash flow projections at the loan level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds and curtailment rates are based on historical internal data. The prepayment speeds additionally utilize a forward-looking third-party prepayment model, which considers current conditions and reasonable and supportable forecasts of future economic conditions. The Company uses regression analysis of historical internal and peer loss data to determine suitable macroeconomic variables to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the macroeconomic variables over a reasonable and supportable forecast period. For all loan pools utilizing the DCF method, the Company uses a combination of national and regional data including gross domestic product, commercial real estate price indices, home price indices, unemployment rates, retail sales, and rental vacancy rates depending on the nature of the underlying loan pool and how well that macroeconomic variable correlates to expected future losses. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over four quarters on a straight-line basis. Management leverages economic projections comprising multiple weighted scenarios from a reputable and independent third party to inform its macroeconomic variable forecasts over the four-quarter forecast period. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) produces an expected cash flow stream at the loan level. Loan effective yield is calculated, net of the impacts of prepayment assumptions, and the loan expected cash flows are then discounted at that effective yield to produce a loan-level net present value of expected cash flows (“NPV”). An ACL is established for the difference between the loan’s NPV and amortized cost basis. PD×LGD Method The Company uses the PD×LGD method to estimate expected credit losses (“EL”) for the indirect automobile, municipal and premium finance loan segments. Under the PD×LGD method, the loss rate is a function of two components: (1) the lifetime default rate (“PD”); and (2) the loss given default (“LGD”). For the indirect automobile and premium finance loan segments, calculations of lifetime default rates and corresponding loss given default rates of static pools are performed. The PD×LGD method uses the default rates and loss given default rates of different static pools to quantify the relationship between those rates and the credit mix of the pools and applies that relationship on a going forward basis. The Company has not incurred any historical defaults or charge offs in its municipal portfolio. Therefore, in lieu of historical loss rates, the Company applies historical benchmarking PD and LGD ratios provided by a reputable and independent third party to the current municipal loan balance. Qualitative Factors The Company uses qualitative factors for model limitations and risk uncertainty as well as for loan segment specific risks that cannot be addressed in the quantitative methods. Any additional qualitative factor reserves needed will be approved by the Allowance Committee quarterly. Sources for quantitative metrics for qualitative factor adjustments include, but are not limited to, third-party economic and forecast analysis, default rate & loss studies, academic studies, historical loss rate benchmarking (internal & external) and statistical modeling and adjustments. Vintage Method Prior to the second quarter of 2021, the Company used a vintage method to estimate expected credit losses for the indirect automobile loans segment. The Company’s vintage analysis was based on loss rates by origination date and included data on loan amounts, loan charge-offs and recoveries by date. Using this information, vintage tables were created to evaluate loss rate patterns and develop estimated losses by vintage year. Once the tables were calculated, reserves were estimated by multiplying the balance of a given origination year by the remaining loss to be experienced by that vintage. Individually Evaluated Assets Loans that do not share risk characteristics are evaluated on an individual basis. For collateral dependent loans where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the loan to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the loan exceeds the present value of expected cash flows from the operation of the collateral. The Company may, in the alternative, measure the expected credit loss as the amount by which the amortized cost basis of the loan exceeds the estimated fair value of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the loan exceeds the fair value of the underlying collateral less estimated cost to sell. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the loan. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the loans. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. A loan that has been modified or renewed is considered a troubled debt restructuring (“TDR”) when two conditions are met: (1) the borrower is experiencing financial difficulty; and (2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. Guidance on Non-TDR Loan Modifications due to COVID-19 In April 2020, various regulatory agencies, including the Federal Reserve and the FDIC, issued a revised interagency statement encouraging financial institutions to work with customers affected by COVID-19 and providing additional information regarding loan modifications. The revised interagency statement clarifies the interaction between the interagency statement issued on March 22, 2020 and the temporary relief provided by Section 4013 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Section 4013 of the CARES Act allows financial institutions to suspend the requirements to classify certain loan modifications as TDRs. The revised statement also provides supervisory interpretations on past due and nonaccrual regulatory reporting of loan modification programs and regulatory capital. In December 2020, the 2021 Consolidated Appropriations Act was signed into law and extended the provisions of Section 4013 through the earlier of 60 days after the national emergency termination date or January 1, 2022 and, accordingly, these provisions expired on January 1, 2022. Charge-offs and Recoveries Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged-off in accordance with the Federal Financial Institutions Examination Council’s (“FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged-off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged-off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, and the guarantor demonstrates willingness and capacity to support the debt, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged-off and any further collections are treated as recoveries. In all situations, when a loan is downgraded to a loan risk rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged-off.
Loan Commitments and Financial Instruments	Loan Commitments and Financial Instruments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to provision for unfunded commitments in the Company’s consolidated statements of income. The ACL on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using the same methodologies as portfolio loans, taking into consideration the likelihood that funding will occur as well as any third-party guarantees and is included in other liabilities on the Company’s consolidated balance sheets.
Premises and Equipment	Premises and Equipment Land is carried at cost. Other premises and equipment are carried at cost, less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets. In general, estimated lives for buildings are up to 40 years, furniture and equipment useful lives range from three three
Leases	Leases The Company has entered into various operating leases for certain branch locations, ATM locations, loan production offices, and corporate support services locations. Generally, these leases have initial lease terms of 13 years or less. Many of the leases have one or more lease renewal options. The exercise of lease renewal options is at our sole discretion. The Company does not consider exercise of any lease renewal options reasonably certain. Certain of our lease agreements contain early termination options. No renewal options or early termination options have been included in the calculation of the operating right-of-use assets or operating lease liabilities. Certain of our lease agreements provide for periodic adjustments to rental payments for
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of the net assets purchased in business combinations. Goodwill is required to be tested annually for impairment or whenever events occur that may indicate that the recoverability of the carrying amount is not probable. In the event of an impairment, the amount by which the carrying amount exceeds the fair value is charged to earnings. The Company performs its annual impairment testing of goodwill in the fourth quarter of each year. Intangible assets include core deposit premiums from various past bank acquisitions as well as intangible assets recorded in connection with certain non-bank acquisitions for referral relationships, trade names, non-compete agreements and patent assets. Intangible assets are initially recognized based on a valuation performed as of the acquisition date. Core deposit premiums acquired in various past bank acquisitions are based on the established value of acquired customer deposits. The core deposit premium is amortized over an estimated useful life of seven The referral relationship intangibles are amortized over an estimated useful life of eight five
Cash Value of Bank Owned Life Insurance	Cash Value of Bank Owned Life Insurance The Company has purchased life insurance policies on certain officers. The life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Other Real Estate Owned	Other Real Estate OwnedForeclosed assets acquired through or in lieu of loan foreclosure are held for sale and are initially recorded at fair value less estimated cost to sell. Any write-down to fair value at the time of transfer to foreclosed assets is charged to the allowance for credit losses. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Costs of improvements are capitalized up to the fair value of the property, whereas costs relating to holding foreclosed assets and subsequent adjustments to the value are charged to operations in credit resolution-related expenses in the consolidated statements of income.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are the expected future tax amounts for temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such assets is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies. The Company evaluates income tax positions using the recognition and cumulative-probability measurement thresholds. The Company includes the current and deferred tax effects of its tax positions in the financial statements only when it is more likely than not that the position would be sustained based on their technical merits. For positions that meet that recognition threshold, the company utilizes the cumulative probability measurement and records the largest amount, considering possible settlement outcomes, that is greater than 50% likely of realization upon settlement with the taxing authorities. In determining whether it is more likely than not that a tax position will be sustained based on its technical merits as of the reporting date, the Company assumes the taxing authority will examine the position and have full knowledge of all relevant information. The Company recognizes interest and penalties related to income tax matters in other noninterest expenses.
Loss Contingencies	Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated.
Share-Based Compensation	Share-Based CompensationThe Company accounts for its stock compensation plans using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company recorded approximately $6.7 million, $7.9 million, and $3.9 million of share-based compensation cost for the years ended December 31, 2022, 2021 and 2020, respectively. The Company recognizes forfeitures as they occur.
Treasury Stock	Treasury Stock The Company’s repurchases of shares of its common stock are recorded at cost as treasury stock and result in a reduction of shareholders' equity.
Earnings Per Share	Earnings Per Share Basic earnings per share are computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share are computed by dividing net income by the sum of the weighted-average number of shares of common stock outstanding and the effect of the issuance of potential common shares that are dilutive. Potential common shares consist of stock options and restricted shares for the years ended December 31, 2022, 2021 and 2020, and are determined using the treasury stock method. The Company has determined that certain of its outstanding non-vested stock awards are participating securities, since all dividends on these awards are paid similar to other dividends. The difference between earnings per share calculated under the treasury method versus under the two class method which is required when participating securities exist is immaterial.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The goal of the Company’s interest rate risk management process is to minimize the volatility in the net interest margin caused by changes in interest rates. Derivative instruments are used to hedge certain assets or liabilities as a part of this process. The Company is required to recognize certain contracts and commitments as derivatives when the characteristics of those contracts and commitments meet the definition of a derivative. All derivative instruments are required to be carried at fair value on the balance sheet. Mortgage Banking Derivatives The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. In order to hedge the change in interest rates resulting from its commitments to fund the loans, the Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. Changes in the fair values of these derivatives are included in mortgage banking activity in the Company's consolidated statement of income. Customer Derivatives The Company also enters into interest rate derivative agreements to facilitate the risk management strategies of certain clients. The Company mitigates this risk by entering into equal and offsetting interest rate swap agreements with highly rated third-party financial institutions. The interest rate derivative agreements are free-standing derivatives and are recorded at fair value with any unrealized gain or loss recorded in other noninterest income in the Company's consolidated statements of income. These instruments, and their offsetting positions, are recorded in other assets and other liabilities on the consolidated balance sheets.
Mortgage Banking Derivatives	Mortgage Banking DerivativesThe Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. In order to hedge the change in interest rates resulting from its commitments to fund the loans, the Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. Changes in the fair values of these derivatives are included in mortgage banking activity in the Company's consolidated statement of income.
Revenue Recognition	Revenue Recognition With the exception of gains/losses on the sale of OREO discussed below, revenue from contracts with customers ("ASC 606 Revenue") is recorded in the service charges on deposit accounts category, the other service charges, commissions and fees category and the other noninterest income category in the Company's consolidated statement of income as part of noninterest income. Substantially all ASC 606 Revenue is recorded in the Banking Division. Debit Card Interchange Fees - The Company earns debit card interchange fees from debit cardholder transactions conducted through various payment networks. Interchange fees from debit cardholders transactions represent a percentage of the underlying transaction amount and are recognized daily, concurrently with the transaction processing services provided to the debit cardholder. Overdraft Fees - Overdraft fees are recognized at the point in time that the overdraft occurs. Other Service Charges on Deposit Accounts - Other service charges on deposit accounts include both transaction-based fees and account maintenance fees. Transaction based fees, which include wire transfer fees, stop payment charges, statement rendering, and automated clearing house ("ACH") fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. ATM Fees - Transaction-based ATM usage fees are recognized at the time the transaction is executed as that is the point at which the Company satisfies the performance obligation. Gains on the Sale of OREO - The net gains and losses on sales of OREO are recorded in credit resolution related expenses in the Company's consolidated statement of income. The Company records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of OREO to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is
Trust and Wealth Management	Trust and Wealth Management - Trust and wealth management income is primarily comprised of fees earned from personal trust administration, estate settlement, investment management, employee benefit plan administration, custody, United States tax code sections 1031/1033 exchanges ("Sections 1031/1033 exchanges") and escrow accounts. Personal trust administration, investment management, employee benefit plan administration and custody fees are generally earned/accrued monthly with billings typically done monthly, and are based on the assets/trust under management or administration and services with certain annual minimum fees provided as outlined in the applicable fee schedule. Sections 1031/1033 exchanges and escrow accounts fees are based on a contractual agreement. The Company’s fiduciary obligations are generally satisfied over time and the resulting fees are recognized monthly, based upon the monthly average market value of the assets under management and the applicable fee rate. Payment is typically received in the following month. The Company does not earn performance-based incentives.
Comprehensive Income	Comprehensive Income The Company’s comprehensive income consists of net income, changes in the net unrealized holding gains and losses of securities available-for-sale and unrealized gain or loss on the effective portion of cash flow hedges. These amounts are carried in accumulated other comprehensive income (loss) on the consolidated statements of comprehensive income and are presented net of taxes.
Fair Value Measures	Fair Value Measures Fair values of assets and liabilities are estimated using relevant market information and other assumptions, as more fully disclosed in Note 17. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular assets and liabilities. Changes in assumptions or in market conditions could significantly affect these estimates.
Operating Segments	Operating Segments The Company has five reportable segments, the Banking Division, the Retail Mortgage Division, the Warehouse Lending Division, the SBA Division and the Premium Finance Division. The Banking Division derives its revenues from the delivery of full service financial services to include commercial loans, consumer loans and deposit accounts. The Retail Mortgage Division derives its revenues from the origination, sales and servicing of one-to-four family residential mortgage loans. The Warehouse Lending Division derives its revenues from the origination and servicing of warehouse lines to other businesses that are secured by underlying one-to-four family residential mortgage loans and residential mortgage servicing rights. The SBA Division derives its revenues from the origination, sales and servicing of SBA loans. The Premium Finance Division derives its revenues from the origination and servicing of commercial insurance premium finance loans. The Banking, Retail Mortgage, Warehouse Lending, SBA and Premium Finance Divisions are managed as separate business units because of the different products and services they provide. The Company evaluates performance and allocates resources based on profit or loss from operations. There are no material intersegment sales or transfers.
Variable Interest Entities	Variable Interest Entities The Company has assumed certain securitization transactions which involve the use of variable interest entities ("VIE"). A VIE is consolidated when it is determined to be the primary beneficiary. When a company has a variable interest in a VIE, it qualitatively assesses whether it has a controlling financial interest in the entity and, if so, whether it is the primary beneficiary. In applying the qualitative assessment to identify the primary beneficiary of a VIE, the company is determined to have a controlling financial interest if it has (i) the power to direct the activities that most significantly impact the economic performance of the VIE, and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company considers the VIE's purpose and design, including the risks that the entity was designed to create and pass through to its variable interest holders. Economic interest in the securitized and sold assets are generally retained in the form of senior or subordinated interest, cash reserve accounts, residual interest and servicing rights. The Company was determined to be the primary beneficiary of the VIE and the VIEs are consolidated in the Company's financial statements. The securitizations are accounted for as secured borrowings. Each of the securitization facilities were fully redeemed in January 2022. Refer to Note 8 for additional information.
Accounting Standards Pending Adoption	Accounting Standards Pending Adoption ASU No. 2022-06 - Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848. ASU No. 2022-06 extends the temporary relief in Topic 848 from December 31, 2022 to December 31, 2024. Topic 848 provides optional guidance to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. The objective of this guidance is to provide temporary relief during the transition period away from LIBOR toward new interest rate benchmarks. This update is effective upon issuance. The Company is currently evaluating the impact of adopting the relief in Topic 848 on the consolidated financial statements. ASU No. 2022-02 – Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures ("ASU 2022-02"). ASU 2022-02 eliminates the troubled debt restructuring ("TDR") measurement and recognition guidance and requires that entities evaluate whether the modification represents a new loan or a continuation of an existing loan consistent with the accounting for other loan modifications. Additional disclosures relating to modifications to borrowers experiencing financial difficulty are required under ASU 2022-02. ASU 2022-02 also requires disclosure of current-period gross write-offs by year of origination. ASU 2022-02 is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years. The amendments of ASU 2022-02 should be adopted prospectively except for the amendments related to the recognition and measurement of TDRs where a modified retrospective transition method is optional. Early adoption is permitted. The Company adopted these amendments prospectively, except for the recognition and measurement of TDRs which the Company elected the optional modified retrospective transition method, effective January 1, 2023 and the impact of adoption was not material to the consolidated financial statements.
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Components Used to Calculate Basic and Diluted Earnings Per Share	Presented below is a summary of the components used to calculate basic and diluted earnings per share. Years Ended December 31, (dollars and shares in thousands) 2022 2021 2020 Net income available to common shareholders $ 346,540 $ 376,913 $ 261,988 Weighted average number of common shares outstanding 69,194 69,432 69,256 Effect of dilutive stock options 17 61 23 Effect of dilutive restricted stock awards 80 143 129 Effect of performance stock units 129 125 18 Weighted average number of common shares outstanding used to calculate diluted earnings per share 69,420 69,761 69,426

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale	The amortized cost and estimated fair value of securities available-for-sale along with allowance for credit losses, gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Cost Allowance for Credit Losses Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2022 U.S. Treasuries $ 775,784 $ — $ 131 $ (16,381) $ 759,534 U.S. government-sponsored agencies 1,036 — — (57) 979 State, county and municipal securities 35,358 — 17 (1,180) 34,195 Corporate debt securities 16,397 (75) — (396) 15,926 SBA pool securities 29,422 — 3 (2,027) 27,398 Mortgage-backed securities 701,008 — 113 (39,093) 662,028 Total debt securities available-for-sale $ 1,559,005 $ (75) $ 264 $ (59,134) $ 1,500,060 December 31, 2021 U.S. government-sponsored agencies $ 7,084 $ — $ 88 $ — $ 7,172 State, county and municipal securities 45,470 — 2,342 — 47,812 Corporate debt securities 27,897 — 719 (120) 28,496 SBA pool securities 44,312 — 958 (69) 45,201 Mortgage-backed securities 448,124 — 15,822 (6) 463,940 Total debt securities available-for-sale $ 572,887 $ — $ 19,929 $ (195) $ 592,621
Schedule of Amortized Cost and Estimated Fair Value of Debt Securities Held-to-Maturity	The amortized cost and estimated fair value of securities held-to-maturity along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Securities held-to-maturity Amortized Gross Gross Estimated December 31, 2022 State, county and municipal securities $ 31,905 $ — $ (5,380) $ 26,525 Mortgage-backed securities 102,959 — (14,946) 88,013 Total debt securities held-to-maturity $ 134,864 $ — $ (20,326) $ 114,538 December 31, 2021 State, county and municipal securities $ 8,905 $ 4 $ (198) $ 8,711 Mortgage-backed securities 70,945 — (1,450) 69,495 Total debt securities held-to-maturity $ 79,850 $ 4 $ (1,648) $ 78,206
Schedule of Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of December 31, 2022, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying the securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary. Available-for-Sale Held-to-Maturity (dollars in thousands) Amortized Cost Estimated Fair Value Amortized Cost Estimated Fair Value Due in one year or less $ 51,085 $ 51,049 $ — $ — Due from one year to five years 756,739 739,514 — — Due from five to ten years 25,450 24,679 — — Due after ten years 24,723 22,790 31,905 26,525 Mortgage-backed securities 701,008 662,028 102,959 88,013 $ 1,559,005 $ 1,500,060 $ 134,864 $ 114,538
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table shows the gross unrealized losses and estimated fair value of available-for-sale securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at December 31, 2022 and 2021. Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Unrealized Losses Estimated Unrealized Losses December 31, 2022 U.S. Treasuries $ 725,250 $ (16,381) $ — $ — $ 725,250 $ (16,381) U.S. government-sponsored agencies 979 (57) — — 979 (57) State, county and municipal securities 27,438 (1,180) — — 27,438 (1,180) Corporate debt securities 13,271 (126) 1,155 (270) 14,426 (396) SBA pool securities 17,806 (1,298) 9,329 (729) 27,135 (2,027) Mortgage-backed securities 620,544 (37,774) 16,847 (1,319) 637,391 (39,093) Total debt securities $ 1,405,288 $ (56,816) $ 27,331 $ (2,318) $ 1,432,619 $ (59,134) December 31, 2021 Corporate debt securities $ — $ — $ 1,380 $ (120) $ 1,380 $ (120) SBA pool securities 1,312 (6) 2,572 (63) 3,884 (69) Mortgage-backed securities 5,514 (6) 1 — 5,515 (6) Total debt securities $ 6,826 $ (12) $ 3,953 $ (183) $ 10,779 $ (195)
Schedule of Held-to-Maturity Securities with Unrealized Losses	The following table shows the gross unrealized losses and estimated fair value of held-to-maturity securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at September 30, 2021: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized December 31, 2022 State, county and municipal securities $ 16,512 $ (1,488) $ 10,013 $ (3,892) $ 26,525 $ (5,380) Mortgage-backed securities 32,471 (1,925) 55,542 (13,021) 88,013 (14,946) Total debt securities held-to-maturity $ 48,983 $ (3,413) $ 65,555 $ (16,913) $ 114,538 $ (20,326) December 31, 2021 State, county and municipal securities $ 3,707 $ (198) $ — $ — $ 3,707 $ (198) Mortgage-backed securities 69,495 (1,450) — — 69,495 (1,450) Total debt securities held-to-maturity $ 73,202 $ (1,648) $ — $ — $ 73,202 $ (1,648)
Schedule of Investments Available-for-sale, Allowance for Credit Loss	The remaining $59.1 million in unrealized loss was determined to be from factors other than credit, primarily changes in market interest rates. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Allowance for credit losses Beginning balance $ — $ 112 $ — Current-period provision for expected credit losses 75 (112) 112 Ending balance $ 75 $ — $ 112
Schedule of Gain (Loss) on Investments	Net gain on securities reported on the consolidated statements of income is comprised of the following: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Unrealized holding gains (losses) on equity securities $ (67) $ (17) $ 5 Net realized gains on sales of other investments 270 532 — Net gain on securities $ 203 $ 515 $ 5

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Accounts Notes Loans and Financial Receivables	Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table. December 31, (dollars in thousands) 2022 2021 Commercial, financial and agricultural $ 2,679,403 $ 1,875,993 Consumer 384,037 191,298 Indirect automobile 108,648 265,779 Mortgage warehouse 1,038,924 787,837 Municipal 509,151 572,701 Premium finance 1,023,479 798,409 Real estate – construction and development 2,086,438 1,452,339 Real estate – commercial and farmland 7,604,867 6,834,917 Real estate – residential 4,420,306 3,094,985 $ 19,855,253 $ 15,874,258
Schedule of Financial Receivable Nonaccrual Basis	The following table presents an analysis of loans accounted for on a nonaccrual basis: December 31, (dollars in thousands) 2022 2021 Commercial, financial and agricultural $ 11,094 $ 14,214 Consumer 420 476 Indirect automobile 346 947 Real estate – construction and development 523 492 Real estate – commercial and farmland 13,203 15,365 Real estate – residential (1) 109,222 53,772 $ 134,808 $ 85,266 (1) Included in real estate - residential were $69.6 million and $30.4 million of serviced GNMA-guaranteed nonaccrual loans at December 31, 2022 and 2021, respectively. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) December 31, December 31, Commercial, financial and agricultural $ 33 $ 262 Real estate – construction and development — 209 Real estate – commercial and farmland 1,464 2,015 Real estate – residential 58,734 29,556 $ 60,231 $ 32,042 The following table presents an analysis of collateral-dependent financial assets and related allowance for credit losses: (dollars in thousands) December 31, 2022 December 31, 2021 Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 7,128 $ 6,294 $ 2,613 $ 723 Premium finance 3,233 — 2,989 30 Real estate – construction and development 780 13 1,432 45 Real estate – commercial and farmland 15,168 1,428 33,332 6,646 Real estate – residential 15,464 2,066 11,712 453 $ 41,773 $ 9,801 $ 52,078 $ 7,897
Schedule of Past Due Financial Receivables	The following tables present an analysis of past-due loans as of December 31, 2022 and 2021: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 December 31, 2022 Commercial, financial and agricultural $ 16,219 $ 5,451 $ 11,632 $ 33,302 $ 2,646,101 $ 2,679,403 $ 3,267 Consumer 2,539 3,163 741 6,443 377,594 384,037 472 Indirect automobile 466 77 267 810 107,838 108,648 — Mortgage warehouse — — — — 1,038,924 1,038,924 — Municipal — — — — 509,151 509,151 — Premium finance 13,859 10,620 13,626 38,105 985,374 1,023,479 13,626 Real estate – construction and development 25,367 3,829 966 30,162 2,056,276 2,086,438 500 Real estate – commercial and farmland 1,738 168 10,223 12,129 7,592,738 7,604,867 — Real estate – residential 35,015 11,329 106,170 152,514 4,267,792 4,420,306 — Total $ 95,203 $ 34,637 $ 143,625 $ 273,465 $ 19,581,788 $ 19,855,253 $ 17,865 (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 December 31, 2021 Commercial, financial and agricultural $ 3,431 $ 2,005 $ 12,017 $ 17,453 $ 1,858,540 $ 1,875,993 $ 1,165 Consumer 1,786 871 891 3,548 187,750 191,298 584 Indirect automobile 772 185 473 1,430 264,349 265,779 — Mortgage warehouse — — — — 787,837 787,837 — Municipal — — — — 572,701 572,701 — Premium finance 6,992 4,340 9,134 20,466 777,943 798,409 9,134 Real estate – construction and development 16,601 1,398 2,190 20,189 1,432,150 1,452,339 1,758 Real estate – commercial and farmland 6,713 1,150 5,924 13,787 6,821,130 6,834,917 7 Real estate – residential 17,729 4,266 49,839 71,834 3,023,151 3,094,985 — Total $ 54,024 $ 14,215 $ 80,468 $ 148,707 $ 15,725,551 $ 15,874,258 $ 12,648
Schedule of Credit Quality Indicate Financial Receivable	The following table presents the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands). Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the table below. The Company had an immaterial amount of revolving loans which converted to term loans and the amortized cost basis of those loans is included in the applicable origination year. There were no loans risk graded 8 or 9 at December 31, 2022 and 2021. Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2022 2022 2021 2020 2019 2018 Prior Commercial, Financial and Agricultural Risk Grade: Pass $ 1,127,120 $ 526,043 $ 174,120 $ 109,091 $ 56,657 $ 41,612 $ 621,784 $ 2,656,427 6 — 13 94 183 895 1,774 317 3,276 7 8,565 1,214 1,182 3,314 545 2,759 2,121 19,700 Total commercial, financial and agricultural $ 1,135,685 $ 527,270 $ 175,396 $ 112,588 $ 58,097 $ 46,145 $ 624,222 $ 2,679,403 Consumer Risk Grade: Pass $ 41,487 $ 12,692 $ 37,906 $ 23,454 $ 17,144 $ 13,825 $ 236,113 $ 382,621 6 38 — — — — 98 196 332 7 68 62 216 106 118 431 83 1,084 Total consumer $ 41,593 $ 12,754 $ 38,122 $ 23,560 $ 17,262 $ 14,354 $ 236,392 $ 384,037 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ 11,900 $ 50,749 $ 45,120 $ — $ 107,769 6 — — — — — 11 — 11 7 — — — 41 149 678 — 868 Total indirect automobile $ — $ — $ — $ 11,941 $ 50,898 $ 45,809 $ — $ 108,648 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 990,106 $ 990,106 6 — — — — — — 22,831 22,831 7 — — — — — — 25,987 25,987 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,038,924 $ 1,038,924 Municipal Risk Grade: Pass $ 18,074 $ 46,809 $ 188,507 $ 9,752 $ 4,358 $ 241,651 $ — $ 509,151 Total municipal $ 18,074 $ 46,809 $ 188,507 $ 9,752 $ 4,358 $ 241,651 $ — $ 509,151 Premium Finance Risk Grade: Pass $ 1,000,214 $ 9,667 $ 12 $ — $ — $ — $ 1,009,893 7 13,051 535 — — — — — 13,586 Total premium finance $ 1,013,265 $ 10,202 $ 12 $ — $ — $ — $ — $ 1,023,479 Real Estate – Construction and Development Risk Grade: Pass $ 834,831 $ 793,723 $ 306,084 $ 69,596 $ 7,934 $ 31,490 $ 27,474 $ 2,071,132 6 277 — — — 173 165 — 615 7 — 783 164 5 13,159 580 — 14,691 Total real estate – construction and development $ 835,108 $ 794,506 $ 306,248 $ 69,601 $ 21,266 $ 32,235 $ 27,474 $ 2,086,438 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2022 2022 2021 2020 2019 2018 Prior Real Estate – Commercial and Farmland Risk Grade: Pass $ 1,739,021 $ 1,975,003 $ 1,085,086 $ 869,116 $ 447,311 $ 1,259,763 $ 110,848 $ 7,486,148 6 607 17,974 — 30,841 4,801 18,289 — 72,512 7 387 2,810 3,078 12,007 6,527 21,398 — 46,207 Total real estate – commercial and farmland $ 1,740,015 $ 1,995,787 $ 1,088,164 $ 911,964 $ 458,639 $ 1,299,450 $ 110,848 $ 7,604,867 Real Estate - Residential Risk Grade: Pass $ 1,524,021 $ 1,214,724 $ 548,968 $ 268,821 $ 115,693 $ 393,570 $ 234,684 $ 4,300,481 6 236 145 94 688 364 2,910 600 5,037 7 6,735 21,283 25,860 27,173 14,396 17,665 1,676 114,788 Total real estate - residential $ 1,530,992 $ 1,236,152 $ 574,922 $ 296,682 $ 130,453 $ 414,145 $ 236,960 $ 4,420,306 Total Loans Risk Grade: Pass $ 6,284,768 $ 4,578,661 $ 2,340,683 $ 1,361,730 $ 699,846 $ 2,027,031 $ 2,221,009 $ 19,513,728 6 1,158 18,132 188 31,712 6,233 23,247 23,944 104,614 7 28,806 26,687 30,500 42,646 34,894 43,511 29,867 236,911 Total loans $ 6,314,732 $ 4,623,480 $ 2,371,371 $ 1,436,088 $ 740,973 $ 2,093,789 $ 2,274,820 $ 19,855,253 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2021 2021 2020 2019 2018 2017 Prior Commercial, Financial and Agricultural Risk Grade: Pass $ 903,630 $ 279,037 $ 188,810 $ 118,613 $ 50,737 $ 40,376 $ 262,951 $ 1,844,154 6 190 — 393 427 368 1,832 1,961 5,171 7 9,216 1,268 4,098 1,472 2,566 6,019 2,029 26,668 Total commercial, financial and agricultural $ 913,036 $ 280,305 $ 193,301 $ 120,512 $ 53,671 $ 48,227 $ 266,941 $ 1,875,993 Consumer Risk Grade: Pass $ 35,781 $ 59,221 $ 37,195 $ 27,266 $ 9,787 $ 11,021 $ 9,437 $ 189,708 6 — — — — — 135 5 140 7 59 283 290 216 103 405 94 1,450 Total consumer $ 35,840 $ 59,504 $ 37,485 $ 27,482 $ 9,890 $ 11,561 $ 9,536 $ 191,298 Indirect Automobile Risk Grade: Pass $ — $ — $ 20,276 $ 101,969 $ 90,294 $ 51,468 $ — $ 264,007 6 — — — 24 10 19 — 53 7 — — 55 234 384 1,046 — 1,719 Total indirect automobile $ — $ — $ 20,331 $ 102,227 $ 90,688 $ 52,533 $ — $ 265,779 Term Loans by Origination Year Revolving Loans Amortized Cost Basis Total As of December 31, 2021 2021 2020 2019 2018 2017 Prior Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 787,837 $ 787,837 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 787,837 $ 787,837 Municipal Risk Grade: Pass $ 44,727 $ 219,385 $ 14,831 $ 5,494 $ 109,040 $ 179,224 $ — $ 572,701 Total municipal $ 44,727 $ 219,385 $ 14,831 $ 5,494 $ 109,040 $ 179,224 $ — $ 572,701 Premium Finance Risk Grade: Pass $ 787,884 $ 1,059 $ 26 $ — $ 302 $ 4 $ — $ 789,275 7 9,039 95 — — — — — 9,134 Total premium finance $ 796,923 $ 1,154 $ 26 $ — $ 302 $ 4 $ — $ 798,409 Real Estate – Construction and Development Risk Grade: Pass $ 826,094 $ 290,814 $ 176,476 $ 35,773 $ 24,533 $ 44,514 $ 21,267 $ 1,419,471 6 6,527 549 — 15,260 — 2,101 — 24,437 7 1,143 678 7 2,476 57 1,011 3,059 8,431 Total real estate – construction and development $ 833,764 $ 292,041 $ 176,483 $ 53,509 $ 24,590 $ 47,626 $ 24,326 $ 1,452,339 Real Estate – Commercial and Farmland Risk Grade: Pass $ 2,186,291 $ 1,205,578 $ 1,119,239 $ 542,295 $ 486,477 $ 1,103,675 $ 80,379 $ 6,723,934 6 416 — 1,036 14,760 5,334 21,665 — 43,211 7 4,709 2,682 11,109 9,076 4,861 35,315 20 67,772 Total real estate – commercial and farmland $ 2,191,416 $ 1,208,260 $ 1,131,384 $ 566,131 $ 496,672 $ 1,160,655 $ 80,399 $ 6,834,917 Real Estate - Residential Risk Grade: Pass $ 1,171,008 $ 638,232 $ 329,247 $ 149,990 $ 108,538 $ 408,240 $ 217,982 $ 3,023,237 6 145 66 1,106 505 356 3,717 49 5,944 7 2,405 10,167 21,239 11,376 4,597 13,970 2,050 65,804 Total real estate - residential $ 1,173,558 $ 648,465 $ 351,592 $ 161,871 $ 113,491 $ 425,927 $ 220,081 $ 3,094,985 Total Loans Risk Grade: Pass $ 5,955,415 $ 2,693,326 $ 1,886,100 $ 981,400 $ 879,708 $ 1,838,522 $ 1,379,853 $ 15,614,324 6 7,278 615 2,535 30,976 6,068 29,469 2,015 78,956 7 26,571 15,173 36,798 24,850 12,568 57,766 7,252 180,978 Total loans $ 5,989,264 $ 2,709,114 $ 1,925,433 $ 1,037,226 $ 898,344 $ 1,925,757 $ 1,389,120 $ 15,874,258
Schedule of Troubled Debt Restructurings by Loan Class	The following table presents the loans by class modified as troubled debt restructurings, which occurred during the year ending December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 833 4 $ 401 Consumer — — 2 7 Premium finance 4 171 — — Real estate – construction and development 1 17 — — Real estate – commercial and farmland 4 800 5 16,197 Real estate – residential 12 2,801 23 3,056 Total 24 $ 4,622 34 $ 19,661
Schedule of Troubled Debt Restructurings On Financing Receivables Payment Default	The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the year ending December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 4 $ 35 Consumer 2 2 2 5 Indirect automobile 6 16 19 75 Real estate – commercial and farmland 1 7 — — Real estate – residential 30 4,103 21 2,177 Total 39 $ 4,128 46 $ 2,292
Schedule of Troubled Debt Restructuring by Loan Class, Classified Separately under Restructured Terms	The following tables present the amount of troubled debt restructurings by loan class classified separately as accrual and non-accrual at December 31, 2022 and 2021. As of December 31, 2022 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 7 $ 835 3 $ 743 Consumer 3 3 8 11 Indirect automobile 151 533 16 55 Premium finance 4 171 — — Real estate – construction and development 2 693 1 17 Real estate – commercial and farmland 16 7,995 5 767 Real estate – residential 205 24,166 30 4,181 Total 388 $ 34,396 63 $ 5,774 As of December 31, 2021 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 12 $ 1,286 6 $ 83 Consumer 7 16 17 35 Indirect automobile 233 1,037 52 273 Real estate – construction and development 4 789 1 13 Real estate – commercial and farmland 25 35,575 5 5,924 Real estate – residential 213 26,879 39 4,678 Total 494 $ 65,582 120 $ 11,006
Schedule of Changes in Related Party Loans	Changes in related party loans are summarized as follows: December 31, (dollars in thousands) 2022 2021 Balance, January 1 $ 59,214 $ 69,395 Advances 36,234 15,212 Repayments (14,702) (25,393) Ending balance $ 80,746 $ 59,214
Schedule of Allowances for Loan Losses by Portfolio Segment	The following table details activity in the allowance for credit losses by portfolio segment for the periods indicated. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2021 $ 26,829 $ 6,097 $ 476 $ 3,231 $ 401 $ 2,729 Provision for loan losses 21,307 3,360 (1,082) (1,113) (44) (1,317) Loans charged off (18,635) (4,926) (265) — — (5,452) Recoveries of loans previously charged off 9,954 882 1,045 — — 5,065 Balance, December 31, 2022 $ 39,455 $ 5,413 $ 174 $ 2,118 $ 357 $ 1,025 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2021 $ 22,045 $ 77,831 $ 27,943 $ 167,582 Provision for loan losses 9,749 (7,049) 28,799 52,610 Loans charged off (27) (3,574) (196) (33,075) Recoveries of loans previously charged off 892 225 497 18,560 Balance, December 31, 2022 $ 32,659 $ 67,433 $ 57,043 $ 205,677 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Year ended December 31, 2021 Balance, January 1, 2021 $ 7,359 $ 4,076 $ 1,929 $ 3,666 $ 791 $ 3,879 Initial allowance for PCD assets 9,432 — — — — — Provision for loan losses 12,071 7,330 (1,944) (435) (390) (2,352) Loans charged off (7,760) (6,248) (1,188) — — (3,668) Recoveries of loans previously charged off 5,727 939 1,679 — — 4,870 Balance, December 31, 2021 $ 26,829 $ 6,097 $ 476 $ 3,231 $ 401 $ 2,729 Real Estate – Construction and Development Real Estate – Real Estate – Total Year ended December 31, 2021 Balance, January 1, 2021 $ 45,304 $ 88,894 $ 43,524 $ 199,422 Initial allowance for PCD assets — — — 9,432 Provision for loan losses (23,532) (9,784) (16,045) (35,081) Loans charged off (233) (1,852) (667) (21,616) Recoveries of loans previously charged off 506 573 1,131 15,425 Balance, December 31, 2021 $ 22,045 $ 77,831 $ 27,943 $ 167,582 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Year ended December 31, 2020 Balance, January 1, 2020 $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Adjustment to allowance for adoption of ASU 2016-13 2,587 8,012 4,109 463 (92) 4,471 Provision for loan losses 8,963 (3,831) (235) 2,563 399 (198) Loans charged off (10,647) (5,642) (3,602) — — (6,133) Recoveries of loans previously charged off 1,889 1,753 1,657 — — 3,189 Balance, December 31, 2020 $ 7,359 $ 4,076 $ 1,929 $ 3,666 $ 791 $ 3,879 Real Estate – Construction and Development Real Estate – Real Estate – Total Year ended December 31, 2020 Balance, January 1, 2020 $ 5,995 $ 9,666 $ 10,503 $ 38,189 Adjustment to allowance for adoption of ASU 2016-13 12,248 27,073 19,790 78,661 Provision for loan losses 26,327 78,210 13,290 125,488 Loans charged off (83) (27,504) (853) (54,464) Recoveries of loans previously charged off 817 1,449 794 11,548 Balance, December 31, 2020 $ 45,304 $ 88,894 $ 43,524 $ 199,422
Schedule of Securities Purchased under Agreements, Allowance for Credit Loss	The Company acquired $952,000 in PCD loans from Balboa during the year ended December 31, 2021. A reconciliation of the purchase price to the par value, or unpaid principal balance ("UPB"), of the assets is below. (dollars in thousands) Commercial, Financial and Agricultural Par value (UPB) $ 10,505 Allowance for Credit Losses (9,432) Discount (121) Purchase Price $ 952

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Premises and Equipment	Premises and equipment are summarized as follows: December 31, (dollars in thousands) 2022 2021 Land $ 69,387 $ 69,038 Buildings and leasehold improvements 176,153 173,456 Furniture and equipment 85,217 82,268 Construction in progress 2,343 995 Premises and equipment, gross 333,100 325,757 Accumulated depreciation (112,817) (100,357) Premises and equipment, net $ 220,283 $ 225,400

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Change in the Carrying Value of Goodwill	The change in the carrying value of goodwill for the years ended December 31, 2022 and 2021 is summarized below for both the total Company and by the Company's reporting units. December 31, (dollars in thousands) 2022 2021 Consolidated Carrying amount of goodwill at beginning of year $ 1,012,620 $ 928,005 Additions related to acquisitions in current year — 84,615 Fair value adjustments related to acquisitions in prior year 3,026 — Carrying amount of goodwill at end of year $ 1,015,646 $ 1,012,620 Banking Carrying amount of goodwill at beginning of year $ 948,122 $ 863,507 Additions related to acquisitions in current year — 84,615 Fair value adjustments related to acquisitions in prior year 3,026 — Carrying amount of goodwill at end of year $ 951,148 $ 948,122 Premium Finance Division Carrying amount of goodwill at beginning of year $ 64,498 $ 64,498 Carrying amount of goodwill at end of year $ 64,498 $ 64,498
Schedule of Information Related to Acquired Intangible Assets	The following is a summary of information related to acquired intangible assets: As of December 31, 2022 As of December 31, 2021 (dollars in thousands) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit premiums $ 99,032 $ 63,518 $ 103,574 $ 58,456 Referral relationships 88,651 20,367 88,651 10,943 Trade names 2,734 1,096 2,734 612 Patent 420 42 420 — Non-compete agreements 732 352 732 162 $ 191,569 $ 85,375 $ 196,111 $ 70,173
Schedule of Estimated Amortization Expense	The estimated amortization expense for each of the next five years and thereafter is as follows (in thousands): 2023 $ 18,244 2024 17,189 2025 15,937 2026 12,394 2027 11,126 Thereafter 31,304 $ 106,194

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
Scheduled Maturities of Time Deposits	The scheduled maturities of time deposits at December 31, 2022 for each of the next five years and thereafter are as follows: (dollars in thousands) 2023 $ 1,233,023 2024 145,162 2025 54,402 2026 17,892 2027 18,127 Thereafter 861 $ 1,469,467

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: December 31, (dollars in thousands) 2022 2021 FHLB borrowings: Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.150% $ 300,000 $ — Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.110% 50,000 — Fixed Rate Advance due January 12, 2023; fixed interest rate of 4.140% 50,000 — Fixed Rate Advance due January 13, 2023; fixed interest rate of 4.150% 50,000 — Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.170% 350,000 — Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.250% 150,000 — Fixed Rate Advance due January 18, 2023; fixed interest rate of 4.260% 200,000 — Fixed Rate Advance due January 19, 2023; fixed interest rate of 4.230% 50,000 — Fixed Rate Advance due January 20, 2023; fixed interest rate of 4.220% 150,000 — Fixed Rate Advance due January 27, 2023; fixed interest rate of 4.230% 100,000 — Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208% 15,000 15,000 Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445% 15,000 15,000 Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606% 15,000 15,000 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,389 1,400 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 961 969 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,275 1,421 Subordinated notes payable: Subordinated notes payable due June 1, 2026, net of unaccreted purchase accounting fair value adjustment of $— and $500, respectively; fixed interest rate of 5.50% (Balboa Note) — 50,500 Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) 74,449 74,319 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) 118,320 118,077 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) 75,906 76,028 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,564 and $1,766, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% (2030 subordinated notes) 108,436 108,234 Securitization facilities: Equipment contract backed notes, Series 2018-1 (BCC XIV) due on various dates through 2025 and bear a weighted-average interest rate of 5.11% — 19,199 Equipment contract backed notes, Series 2019-1 (BCC XVI) due on various dates through 2027 and bear a weighted-average interest rate of 2.84% — 139,329 Equipment contract backed notes, Series 2020-1 (BCC XVII) due on various dates through 2027 and bear a weighted-average interest rate of 1.48% — 105,403 $ 1,875,736 $ 739,879

SUBORDINATED DEFERRABLE INTER_2

SUBORDINATED DEFERRABLE INTEREST DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2022
Broker-Dealer [Abstract]
Schedule of Subordinated Deferrable Interest Debentures	The following table summarizes the terms of the Company's outstanding subordinated deferrable interest debentures as of December 31, 2022: December 31, 2022 (dollars in thousands) Name of Trust Issuance Date Rate Rate at December 31, 2022 Maturity Date Issuance Amount Unaccreted Purchase Discount Carrying Value Prosperity Bank Statutory Trust II March 2003 3-month LIBOR plus 3.15% 7.87% March 26, 2033 $ 4,640 $ 811 $ 3,829 Fidelity Southern Statutory Trust I June 2003 3-month LIBOR plus 3.10% 7.82% June 26, 2033 15,464 1,031 14,433 Coastal Bankshares Statutory Trust I August 2003 3-month LIBOR plus 3.15% 7.23% October 7, 2033 5,155 832 4,323 Jacksonville Statutory Trust I June 2004 3-month LIBOR plus 2.63% 7.37% June 17, 2034 4,124 691 3,433 Prosperity Banking Capital Trust I June 2004 3-month LIBOR plus 2.57% 6.24% June 30, 2034 5,155 1,177 3,978 Merchants & Southern Statutory Trust I March 2005 3-month LIBOR plus 1.90% 6.64% March 17, 2035 3,093 773 2,320 Fidelity Southern Statutory Trust II March 2005 3-month LIBOR plus 1.89% 6.63% March 17, 2035 10,310 1,759 8,551 Atlantic BancGroup, Inc. Statutory Trust I September 2005 3-month LIBOR plus 1.50% 6.27% September 15, 2035 3,093 983 2,110 Coastal Bankshares Statutory Trust II December 2005 3-month LIBOR plus 1.60% 6.37% December 15, 2035 10,310 2,969 7,341 Cherokee Statutory Trust I November 2005 3-month LIBOR plus 1.50% 6.27% December 15, 2035 3,093 594 2,499 Prosperity Bank Statutory Trust III January 2006 3-month LIBOR plus 1.60% 6.37% March 15, 2036 10,310 3,310 7,000 Merchants & Southern Statutory Trust II March 2006 3-month LIBOR plus 1.50% 6.27% June 15, 2036 3,093 909 2,184 Jacksonville Statutory Trust II December 2006 3-month LIBOR plus 1.73% 6.50% December 15, 2036 3,093 817 2,276 Ameris Statutory Trust I December 2006 3-month LIBOR plus 1.63% 6.40% December 15, 2036 37,114 — 37,114 Fidelity Southern Statutory Trust III August 2007 3-month LIBOR plus 1.40% 6.17% September 15, 2037 20,619 4,880 15,739 Prosperity Bank Statutory Trust IV September 2007 3-month LIBOR plus 1.54% 6.31% December 15, 2037 7,940 3,650 4,290 Jacksonville Bancorp, Inc. Statutory Trust III June 2008 3-month LIBOR plus 3.75% 8.52% September 15, 2038 7,784 882 6,902 Total $ 154,390 $ 26,068 $ 128,322

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of December 31, 2022, 2021 and 2020. (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2021 $ — $ 15,590 $ 15,590 Current year changes, net of tax — (62,097) (62,097) Balance, December 31, 2022 $ — $ (46,507) $ (46,507) (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2020 $ — $ 33,505 $ 33,505 Current year changes, net of tax — (17,915) (17,915) Balance, December 31, 2021 $ — $ 15,590 $ 15,590 (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2019 $ (147) $ 18,142 $ 17,995 Current year changes, net of tax 147 15,363 15,510 Balance, December 31, 2020 $ — $ 33,505 $ 33,505

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following provides information on noninterest income categories that contain ASC 606 Revenue for the periods indicated. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 15,884 $ 16,798 $ 15,988 Overdraft fees 15,813 16,113 17,903 Other service charges on deposit accounts 12,802 12,195 10,254 Total ASC 606 revenue included in service charges on deposits accounts 44,499 45,106 44,145 Total service charges on deposit accounts $ 44,499 $ 45,106 $ 44,145 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 3,508 $ 3,751 $ 3,633 Total ASC 606 revenue included in other service charges, commission and fees 3,508 3,751 3,633 Other 367 437 281 Total other service charges, commission and fees $ 3,875 $ 4,188 $ 3,914 For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Other noninterest income ASC 606 revenue items Trust and wealth management $ 4,554 $ 4,985 $ 3,142 Total ASC 606 revenue included in other noninterest income 4,554 4,985 3,142 Other 40,837 18,227 13,991 Total other noninterest income $ 45,391 $ 23,212 $ 17,133
Schedule of Other Real Estate Owned, Gain (Loss) Recognized	The following provides information on net gains recognized on the sale of OREO for the periods indicated. For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Net gains recognized on sale of OREO $ 2,130 $ 131 $ 365

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense in Consolidated Statements of Income	The income tax expense in the consolidated statements of income consists of the following: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Current - federal $ 114,346 $ 67,076 $ 73,705 Current - state 27,889 13,712 12,479 Deferred - federal (27,408) 30,321 (7,881) Deferred - state (8,269) 8,090 (47) $ 106,558 $ 119,199 $ 78,256
Schedule of Reconciliation of Differences in Company's Income Tax Expense	The Company’s income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows: For the Years Ended December 31, (dollars in thousands) 2022 2021 2020 Federal income statutory rate 21 % 21 % 21 % Tax at federal income tax rate $ 95,151 $ 104,166 $ 71,460 Change resulting from: State income tax, net of federal benefit 13,763 18,923 9,812 Tax-exempt interest (2,775) (3,479) (3,726) Increase in cash value of bank owned life insurance (1,399) (997) (594) Excess tax (benefit) deficiency from stock compensation (510) (277) 371 Nondeductible merger expenses 167 142 2 Other 2,161 721 2,827 Benefit related to carryback claims resulting from the CARES Act — — (1,896) Provision for income taxes $ 106,558 $ 119,199 $ 78,256
Schedule of Components of Deferred Income Taxes	The components of deferred income taxes are as follows: December 31, (dollars in thousands) 2022 2021 Deferred tax assets Allowance for credit losses $ 64,742 $ 50,132 Deferred compensation 13,287 7,816 Deferred loan fees 668 1,593 Purchase accounting adjustments 5,153 14,008 Other real estate owned 201 334 Net operating loss tax carryforward 14,070 35,082 Tax credit carryforwards 149 315 Unrealized loss on securities available for sale 14,635 — Capitalized costs, accrued expenses and other 3,432 2,208 Lease liability 16,505 16,186 132,842 127,674 Deferred tax liabilities Premises and equipment 12,680 13,130 Mortgage servicing rights 30,903 52,076 Subordinated debentures 6,551 6,818 Lease financing 9,442 42,865 Goodwill and intangible assets 24,946 29,393 Unrealized gain on securities available-for-sale — 4,498 Origination costs 6,239 — Right of use lease asset 14,280 14,001 105,041 162,781 Net deferred tax asset (liability) $ 27,801 $ (35,107)
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amount of unrecognized income tax benefits is as follows. For the Years Ended December 31, (dollars in thousands) 2022 2021 Beginning Balance $ 1,903 $ — Current Activity: Additions for tax positions of prior years 2,319 1,903 Additions from acquisitions 1,001 — Settlements (4,222) — Ending Balance $ 1,001 $ 1,903

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Activity of Non-Performance Based and Performance Based Options	A summary of the activity of non-performance-based options as of and for the years ended December 31, 2022, and 2021 is presented below. 2022 2021 Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value Under option, beginning of year 117,135 $ 28.79 279,695 $ 28.13 Exercised (97,135) 29.22 $ 1,936 (160,960) 27.35 $ 3,406 Forfeited (4,000) 29.31 (1,600) 22.34 Under option, end of year 16,000 $ 29.69 0.05 $ 279 117,135 $ 28.79 0.66 $ 2,389 Exercisable at end of year 16,000 $ 29.69 0.05 $ 279 117,135 $ 28.79 0.66 $ 2,389
Schedule of the Status of the Company's Restricted Stock Awards	A summary of the status of the Company’s restricted stock awards as of and for the years ended December 31, 2022, and 2021 is presented below. 2022 2021 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested shares at beginning of year 225,869 $ 38.06 258,753 $ 33.21 Granted 165,686 47.67 99,308 47.35 Vested (154,386) 40.72 (129,497) 35.85 Forfeited (14,889) 38.92 (2,695) 37.32 Nonvested shares at end of year 222,280 43.31 225,869 38.06
Schedule of Nonvested Performance-based Units Activity	A summary of the Company's nonvested PSUs for the years ended December 31, 2022, and 2021 is presented below: 2022 2021 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested units at beginning of year 121,270 $ 32.71 76,792 $ 25.19 Granted 70,216 48.12 48,580 47.53 Vested (68,955) 24.88 — — Forfeited (12,277) 35.19 (4,102) 35.80 Nonvested units at end of year 110,254 47.15 121,270 32.71

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Financial Instruments	The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of December 31, 2022 and 2021. December 31, 2022 December 31, 2021 Fair Value Fair Value (dollars in thousands) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Interest rate contracts (3) $ 244,422 $ 4,580 $ 4,574 $ — $ — $ — Mortgage derivatives - interest rate lock commitments 148,148 1,434 — 417,126 11,940 — Mortgage derivatives - forward contracts related to mortgage loans held for sale 689,500 2,499 — 1,935,237 — 710 (1) Derivative assets are included in other assets (2) Derivative liabilities are included in other liabilities (3) Includes interest rate contracts for client swaps and offsetting positions.
Schedule of Net Gains (losses) Relating to Free-Standing Derivative Instruments	The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the years ended December 31, 2022, 2021 and 2020. Year Ended December 31, (dollars in thousands) Location 2022 2021 2020 Interest rate contracts (1) Other noninterest income $ 6 $ — $ — Interest rate lock commitments Mortgage banking activity (10,506) (39,816) 43,942 Forward contracts related to mortgage loans held for sale Mortgage banking activity 3,209 15,705 (11,944)

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Loans Held For Sale Fair Value	The Company's loans held for sale under the fair value option are comprised of the following: December 31, (dollars in thousands) 2022 2021 Mortgage loans held for sale $ 390,583 $ 1,247,997 SBA loans held for sale 1,495 6,635 Total loans held for sale $ 392,078 $ 1,254,632
Schedule of Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value	The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale measured at fair value as of December 31, 2022 and 2021. December 31, (dollars in thousands) 2022 2021 Aggregate fair value of mortgage loans held for sale $ 390,583 $ 1,247,997 Aggregate unpaid principal balance of mortgage loans held for sale 389,610 1,211,646 Past due loans of 90 days or more — 746 Nonaccrual loans — 746 Unpaid principal balance of nonaccrual loans — 718 The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of December 31, 2022 and 2021. December 31, (dollars in thousands) 2022 2021 Aggregate fair value of SBA loans held for sale $ 1,495 $ 6,635 Aggregate unpaid principal balance of SBA loans held for sale 1,350 5,825 Past due loans of 90 days or more — — Nonaccrual loans — —
Schedule of Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of December 31, 2022 and 2021. Recurring Basis Fair Value Measurements December 31, 2022 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. Treasuries $ 759,534 $ 759,534 $ — $ — U.S. government-sponsored agencies 979 — 979 — State, county and municipal securities 34,195 — 34,195 — Corporate debt securities 15,926 — 14,771 1,155 SBA pool securities 27,398 — 27,398 — Mortgage-backed securities 662,028 — 662,028 — Loans held for sale 392,078 — 392,078 — Derivative financial instruments 4,580 — 4,580 — Mortgage banking derivative instruments 3,933 — 3,933 — Total recurring assets at fair value $ 1,900,651 $ 759,534 $ 1,139,962 $ 1,155 Financial liabilities: Derivative financial instruments $ 4,574 $ — $ 4,574 $ — Total recurring liabilities at fair value $ 4,574 $ — $ 4,574 $ — Recurring Basis Fair Value Measurements December 31, 2021 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government-sponsored agencies $ 7,172 $ — $ 7,172 $ — State, county and municipal securities 47,812 — 47,812 — Corporate debt securities 28,496 — 27,116 1,380 SBA pool securities 45,201 — 45,201 — Mortgage-backed securities 463,940 — 463,940 — Loans held for sale 1,254,632 — 1,254,632 — Mortgage banking derivative instruments 11,940 — 11,940 — Total recurring assets at fair value $ 1,859,193 $ — $ 1,857,813 $ 1,380 Financial liabilities: Mortgage banking derivative instruments $ 710 $ — $ 710 $ — Total recurring liabilities at fair value $ 710 $ — $ 710 $ —
Schedule of Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis	The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of December 31, 2022 and 2021. Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 December 31, 2022 Collateral-dependent loans $ 31,972 $ — $ — $ 31,972 Total nonrecurring assets at fair value $ 31,972 $ — $ — $ 31,972 December 31, 2021 Collateral-dependent loans $ 44,181 $ — $ — $ 44,181 Mortgage servicing rights 206,944 — — 206,944 Total nonrecurring assets at fair value $ 251,125 $ — $ — $ 251,125
Schedule of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities	The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets. (dollars in thousands) Fair Value Valuation Unobservable Range of Discounts Weighted Average Discount As of December 31, 2022 Recurring: Debt securities available-for-sale $ 1,155 Discounted cash flows Probability of Default 12.1% 12.1% Loss Given Default 41% 41% Nonrecurring: Collateral-dependent loans $ 31,972 Third-party appraisals and discounted cash flows Collateral 0% - 48% 27% As of December 31, 2021 Recurring: Debt securities available-for-sale $ 1,380 Discounted par values Discount rate 8% 8% Nonrecurring: Collateral-dependent loans $ 44,181 Third-party appraisals and discounted cash flows Collateral 0% - 50% 39% Mortgage servicing rights $ 206,944 Discounted cash flows Discount rate 9% - 10% 9% Prepayment speed 10% - 40% 13%
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments	The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows. Fair Value Measurements December 31, 2022 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 284,567 $ 284,567 $ — $ — $ 284,567 Federal funds sold and interest-bearing accounts 833,565 833,565 — — 833,565 Debt securities held-to-maturity 134,864 — 114,538 114,538 Loans, net 19,617,604 — — 19,067,612 19,067,612 Accrued interest receivable 77,042 — 7,694 69,348 77,042 Financial liabilities: Deposits 19,462,738 — 19,455,187 — 19,455,187 Other borrowings 1,875,736 — 1,861,850 — 1,861,850 Subordinated deferrable interest debentures 128,322 — 125,988 — 125,988 Accrued interest payable 10,530 — 10,530 — 10,530 Fair Value Measurements December 31, 2021 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 307,813 $ 307,813 $ — $ — $ 307,813 Federal funds sold and interest-bearing accounts 3,756,844 3,756,844 — — 3,756,844 Time deposits in other banks — — — — — Loans, net 15,662,495 — — 15,509,410 15,509,410 Accrued interest receivable 56,917 — 2,373 54,544 56,917 Financial liabilities: Deposits 19,665,553 — 19,667,612 — 19,667,612 Securities sold under agreements to repurchase 5,845 5,845 — — 5,845 Other borrowings 739,879 — 760,829 — 760,829 Subordinated deferrable interest debentures 126,328 — 117,764 — 117,764 Accrued interest payable 4,313 — 4,313 — 4,313

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Assets and Liabilities, Lessee	The following table presents the impact of leases on the Company's consolidated balance sheets at December 31, 2022 and 2021: December 31, (dollars in thousands) Location 2022 2021 Operating lease right-of-use assets Other assets $ 56,333 $ 56,070 Operating lease liabilities Other liabilities 65,088 64,823
Schedule of Future Maturities of Operating Lease Liabilities	Future maturities of the Company's operating lease liabilities are summarized as follows: (dollars in thousands) Year Ended December 31, Lease Liability 2023 $ 11,327 2024 9,674 2025 7,992 2026 7,500 2027 6,297 Thereafter 25,734 Total lease payments $ 68,524 Less: Interest (3,436) Present value of lease liabilities $ 65,088
Schedule of Supplemental Lease Information	(dollars in thousands) December 31, Supplemental lease information 2022 2021 2020 Weighted-average remaining lease term (years) 8.1 8.3 9.2 Weighted-average discount rate 1.46 % 1.36 % 1.85 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 12,013 $ 12,334 $ 15,976 Operating cash flows from operating leases (lease liability reduction) $ 12,064 $ 12,563 $ 14,056 Operating lease right-of-use assets obtained in exchange for leases entered into during the year, net of business combinations $ 7,226 $ 10,426 $ 54,107

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: December 31, (dollars in thousands) 2022 2021 Commitments to extend credit $ 6,318,039 $ 4,328,749 Unused home equity lines of credit 345,001 272,029 Financial standby letters of credit 33,557 36,184 Mortgage interest rate lock commitments 148,148 417,126
Schedule of Financing Receivable, Allowance for Credit Loss	The following table presents activity in the allowance for unfunded commitments for the periods presented. Years Ended December 31, (dollars in thousands) 2022 2021 2020 Balance at beginning of period $ 33,185 $ 32,853 $ 1,077 Adjustment to reflect adoption of ASU 2016-13 — — 12,714 Provision for unfunded commitments 19,226 332 19,062 Balance at end of period $ 52,411 $ 33,185 $ 32,853

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
Schedule of Company's and Bank's Actual Capital Amounts and Ratios	The Company’s and Bank’s actual capital amounts and ratios are presented in the following table. Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022 Tier 1 Leverage Ratio (tier 1 capital to average assets): Company $ 2,185,694 9.36 % $ 933,928 4.00 % —N/A— Bank $ 2,464,589 10.56 % $ 933,284 4.00 % $ 1,166,605 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Company $ 2,185,694 9.86 % $ 1,551,305 7.00 % —N/A— Bank $ 2,464,589 11.12 % $ 1,551,185 7.00 % $ 1,440,386 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Company $ 2,185,694 9.86 % $ 1,883,727 8.50 % —N/A— Bank $ 2,464,589 11.12 % $ 1,883,581 8.50 % $ 1,772,782 8.00 % Total Capital Ratio (total capital to risk weighted assets): Company $ 2,859,680 12.90 % $ 2,326,957 10.50 % —N/A— Bank $ 2,720,253 12.28 % $ 2,326,777 10.50 % $ 2,215,978 10.00 % As of December 31, 2021 Tier 1 Leverage Ratio (tier 1 capital to average assets): Company $ 1,897,725 8.63 % $ 879,079 4.00 % —N/A— Bank $ 2,084,465 9.50 % $ 877,891 4.00 % $ 1,097,364 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Company $ 1,897,725 10.46 % $ 1,270,535 7.00 % —N/A— Bank $ 2,084,465 11.50 % $ 1,268,622 7.00 % $ 1,178,007 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Company $ 1,897,725 10.46 % $ 1,542,792 8.50 % —N/A— Bank $ 2,084,465 11.50 % $ 1,540,470 8.50 % $ 1,449,854 8.00 % Total Capital Ratio (total capital to risk weighted assets): Company $ 2,500,287 13.78 % $ 1,905,802 10.50 % —N/A— Bank $ 2,255,699 12.45 % $ 1,902,934 10.50 % $ 1,812,318 10.00 %

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Financial Information with Respect to Company's Reportable Business Segments	The following table presents selected financial information with respect to the Company’s reportable business segments for the years ended December 31, 2022, 2021 and 2020. Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 628,459 $ 155,533 $ 43,521 $ 19,850 $ 46,523 $ 893,886 Interest expense (17,824) 76,339 16,794 5,126 12,425 92,860 Net interest income 646,283 79,194 26,727 14,724 34,098 801,026 Provision for credit losses 61,898 12,351 (1,074) (349) (1,129) 71,697 Noninterest income 91,550 182,039 4,537 6,265 33 284,424 Noninterest expense Salaries and employee benefits 196,823 107,810 1,973 5,305 7,808 319,719 Occupancy and equipment expenses 45,081 5,579 4 360 337 51,361 Data processing and communications expenses 43,957 4,580 187 116 388 49,228 Other expenses 85,953 48,224 830 1,387 3,953 140,347 Total noninterest expense 371,814 166,193 2,994 7,168 12,486 560,655 Income before income tax expense 304,121 82,689 29,344 14,170 22,774 453,098 Income tax expense 75,367 17,364 6,162 2,976 4,689 106,558 Net income $ 228,754 $ 65,325 $ 23,182 $ 11,194 $ 18,085 $ 346,540 Total assets $ 17,848,972 $ 4,739,612 $ 1,016,192 $ 256,077 $ 1,192,433 $ 25,053,286 Goodwill $ 951,148 $ — $ — $ — $ 64,498 $ 1,015,646 Other intangible assets, net $ 97,254 $ — $ — $ — $ 8,940 $ 106,194 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 449,955 $ 130,140 $ 36,784 $ 56,597 $ 29,636 $ 703,112 Interest expense (7,627) 47,422 1,383 5,062 1,545 47,785 Net interest income 457,582 82,718 35,401 51,535 28,091 655,327 Provision for credit losses (32,866) 2,947 (514) (2,921) (2,011) (35,365) Noninterest income 69,664 281,900 4,603 9,360 17 365,544 Noninterest expense Salaries and employee benefits 157,079 167,796 1,130 4,856 6,915 337,776 Occupancy and equipment expenses 41,065 6,206 3 475 317 48,066 Data processing and communications expenses 39,802 5,551 232 47 344 45,976 Other expenses 84,244 38,295 490 1,594 3,683 128,306 Total noninterest expense 322,190 217,848 1,855 6,972 11,259 560,124 Income before income tax expense 237,922 143,823 38,663 56,844 18,860 496,112 Income tax expense 64,446 30,203 8,120 11,937 4,493 119,199 Net income $ 173,476 $ 113,620 $ 30,543 $ 44,907 $ 14,367 $ 376,913 Total assets $ 17,537,221 $ 4,231,767 $ 760,546 $ 419,040 $ 909,747 $ 23,858,321 Goodwill $ 948,122 $ — $ — $ — $ 64,498 $ 1,012,620 Other intangible assets, net $ 114,048 $ — $ — $ — $ 11,890 $ 125,938 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 499,031 $ 129,951 $ 26,522 $ 40,334 $ 30,665 $ 726,503 Interest expense 27,800 47,592 2,631 7,244 3,483 88,750 Net interest income 471,231 82,359 23,891 33,090 27,182 637,753 Provision for credit losses 125,136 15,850 2,562 2,719 (887) 145,380 Noninterest income 63,165 370,256 3,864 9,200 15 446,500 Noninterest expense Salaries and employee benefits 160,430 184,765 981 6,893 7,209 360,278 Occupancy and equipment expenses 44,939 6,710 4 391 305 52,349 Data processing and communications expenses 39,040 6,275 270 33 399 46,017 Other expenses 105,965 28,155 176 1,832 3,857 139,985 Total noninterest expense 350,374 225,905 1,431 9,149 11,770 598,629 Income before income tax expense 58,886 210,860 23,762 30,422 16,314 340,244 Income tax expense 19,138 44,286 5,004 6,389 3,439 78,256 Net income $ 39,748 $ 166,574 $ 18,758 $ 24,033 $ 12,875 $ 261,988 Total assets $ 14,250,780 $ 3,395,811 $ 922,071 $ 1,088,611 $ 781,365 $ 20,438,638 Goodwill $ 863,507 $ — $ — $ — $ 64,498 $ 928,005 Other intangible assets, net $ 57,129 $ — $ — $ — $ 14,845 $ 71,974

CONDENSED FINANCIAL INFORMATI_2

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheets	Condensed Balance Sheets December 31, 2022 and 2021 (dollars in thousands ) 2022 2021 Assets Cash and due from banks $ 153,099 $ 239,822 Investment in subsidiaries 3,477,917 3,154,148 Other assets 19,896 27,340 Total assets $ 3,650,912 $ 3,421,310 Liabilities Other liabilities $ 23,985 $ 27,901 Other borrowings 301,205 300,630 Subordinated deferrable interest debentures 128,322 126,328 Total liabilities 453,512 454,859 Shareholders' equity 3,197,400 2,966,451 Total liabilities and shareholders' equity $ 3,650,912 $ 3,421,310
Schedule of Condensed Statements of Income	Condensed Statements of Income Years Ended December 31, 2022, 2021 and 2020 (dollars in thousands) 2022 2021 2020 Income Dividends from subsidiaries $ 50,000 $ 142,000 $ 93,000 Other income 175 101 910 Securities gains 270 — — Total income 50,445 142,101 93,910 Expense Interest expense 22,170 19,610 17,616 Other expense 11,154 13,031 8,300 Total expense 33,324 32,641 25,916 Income before taxes and equity in undistributed income of subsidiaries 17,121 109,460 67,994 Income tax benefit 8,553 6,878 5,225 Income before equity in undistributed income of subsidiaries 25,674 116,338 73,219 Equity in undistributed income of subsidiaries 320,866 260,575 188,769 Net income $ 346,540 $ 376,913 $ 261,988
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Years Ended December 31, 2022, 2021 and 2020 (dollars in thousands) 2022 2021 2020 OPERATING ACTIVITIES Net income $ 346,540 $ 376,913 $ 261,988 Adjustments to reconcile net income to net cash provided by operating activities: Share-based compensation expense 6,706 7,948 3,810 Undistributed earnings of subsidiaries (320,866) (260,575) (188,769) (Decrease) increase in interest payable (961) (36) 847 (Increase) decrease in tax receivable 8,596 (6,238) 6,001 Provision for deferred taxes (649) 1,694 (1,225) Gain on sale of other investments (270) — — Change attributable to other operating activities 200 3,678 7,652 Total adjustments (307,244) (253,529) (171,684) Net cash provided by operating activities 39,296 123,384 90,304 INVESTING ACTIVITIES Net (increase) decrease in other investments 213 (4,500) (8,012) Investment in subsidiary (65,000) — (75,000) Proceeds from bank owned life insurance — — 2,383 Net cash (used in) provided by investing activities (64,787) (4,500) (80,629) FINANCING ACTIVITIES Purchase of treasury shares (22,421) (9,439) (7,995) Dividends paid - common stock (41,610) (41,798) (41,685) Proceeds from other borrowings — — 108,149 Repayment of other borrowings — — (5,155) Proceeds from exercise of stock options 2,799 4,532 2,262 Net cash (used in) provided by financing activities (61,232) (46,705) 55,576 Net change in cash and cash equivalents (86,723) 72,179 65,251 Cash and cash equivalents at beginning of year 239,822 167,643 102,392 Cash and cash equivalents at end of year $ 153,099 $ 239,822 $ 167,643 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid during the year for interest $ 23,131 $ 19,646 $ 16,769 Cash received during the year for income taxes $ (16,499) $ (2,367) $ (10,000)

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	12 Months Ended
	Dec. 31, 2022
Transfers and Servicing [Abstract]
Schedule of Servicing Assets at Fair Value	The carrying value of the loan servicing rights assets is shown in the table below: (dollars in thousands) December 31, 2022 December 31, 2021 Loan Servicing Rights Residential mortgage $ 147,014 $ 206,944 SBA 3,443 5,556 Total loan servicing rights $ 150,457 $ 212,500 The table below is an analysis of the activity in the Company’s MSRs and impairment: Years Ended December 31, (dollars in thousands) 2022 2021 2020 Residential mortgage servicing rights Beginning carrying value, net $ 206,944 $ 130,630 $ 94,902 Additions 64,020 93,229 98,182 Amortization (24,995) (30,540) (23,151) (Impairment)/recoveries 21,824 13,625 (39,303) Disposals (120,779) — — Ending carrying value, net $ 147,014 $ 206,944 $ 130,630 Years Ended December 31, (dollars in thousands) 2022 2021 2020 Residential mortgage servicing impairment Beginning balance $ 25,782 $ 39,407 $ 104 Additions — 1,398 39,303 Recoveries (21,824) (15,023) — Reduction due to disposal (3,958) — — Ending balance $ — $ 25,782 $ 39,407 The table below is an analysis of the activity in the Company’s SBA loan servicing rights and impairment: Years Ended December 31, (dollars in thousands) 2022 2021 2020 SBA servicing rights Beginning carrying value, net $ 5,556 $ 5,839 $ 7,886 Additions 889 954 1,571 Purchase accounting adjustment — — (1,214) Amortization (3,002) (2,142) (1,640) (Impairment)/recovery — 905 (764) Ending carrying value, net $ 3,443 $ 5,556 $ 5,839 Years Ended December 31, (dollars in thousands) 2022 2021 2020 SBA servicing impairment Beginning balance $ — $ 905 $ 141 Additions — — 1,645 Recoveries — (905) (881) Ending balance $ — $ — $ 905 Years Ended December 31, (dollars in thousands) 2022 2021 2020 Indirect automobile servicing rights Beginning carrying value, net $ — $ 73 $ 247 Addition due to acquisition — — — Amortization — (73) (174) Impairment — — — Ending carrying value, net $ — $ — $ 73
Schedule of Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets	The key metrics and the sensitivity of the residential mortgage servicing rights fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) December 31, 2022 December 31, 2021 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,046,052 $ 16,786,442 Composition of residential loans serviced for others: FHLMC 16.80 % 21.88 % FNMA 50.09 % 60.26 % GNMA 33.11 % 17.86 % Total 100.00 % 100.00 % Weighted average term (months) 353 341 Weighted average age (months) 22 20 Modeled prepayment speed 8.22 % 12.96 % Decline in fair value due to a 10% adverse change (5,800) (8,368) Decline in fair value due to a 20% adverse change (11,184) (16,157) Weighted average discount rate 10.00 % 8.77 % Decline in fair value due to a 10% adverse change (6,413) (6,984) Decline in fair value due to a 20% adverse change (12,330) (13,504) The key metrics and the sensitivity of the SBA servicing rights fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) December 31, 2022 December 31, 2021 SBA servicing rights Unpaid principal balance of loans serviced for others $ 326,418 $ 410,167 Weighted average life (in years) 3.69 3.65 Modeled prepayment speed 18.24 % 17.68 % Decline in fair value due to a 10% adverse change (177) (291) Decline in fair value due to a 20% adverse change (340) (557) Weighted average discount rate 19.57 % 11.92 % Decline in fair value due to a 100 basis point adverse change (83) (144) Decline in fair value due to a 200 basis point adverse change (163) (282)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) segment shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares
Cash and Cash Equivalents
Restricted cash	$ 0	$ 43,000
Other Investments
Interest receivable	7,700	2,400
Debt securities held-to-maturity, at amortized cost, net of allowance for credit losses of $— and $— (fair value of $114,538 and $78,206)	134,864	79,850
Held-to-maturity securities	0	0
Other investments	110,992	47,552
Allowance for Credit Losses
Interest receivable	7,700	2,400
Deferred interest on financing receivable allowance for credit losses	$ 0	214
Leases
Initial lease terms	13 years
Share-based Compensation
Company stock-based compensation cost	$ 6,700	$ 7,900	$ 3,900
Earnings Per Share
Anti-dilutive common shares excluded (in shares) | shares	0	0	197,765
Operating Segments
Number of reportable segments | segment	5
Minimum | Core deposit premiums
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	7 years
Maximum | Core deposit premiums
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	10 years
Financing receivable
Other Investments
Interest receivable	$ 69,300	$ 54,800
Allowance for Credit Losses
Interest receivable	$ 69,300	$ 54,800
Buildings and leasehold improvements | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	40 years
Furniture and equipment | Minimum
Premises and Equipment
Estimated useful lives, premises and equipment	3 years
Furniture and equipment | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	20 years
Software And Computer Equipment | Minimum
Premises and Equipment
Estimated useful lives, premises and equipment	3 years
Software And Computer Equipment | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	5 years
US Premium Financing Holding Company | Minimum | Referral relationships
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	8 years
US Premium Financing Holding Company | Minimum | Trade names
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	5 years
US Premium Financing Holding Company | Minimum | Non-compete agreements
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	3 years
US Premium Financing Holding Company | Maximum | Referral relationships
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	10 years
US Premium Financing Holding Company | Maximum | Trade names
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	7 years
US Premium Financing Holding Company | Maximum | Non-compete agreements
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	10 years
Visa Class B Shares
Other Investments
Shares held in other investment (in shares) | shares	57,611
Other investments	$ 242
Conversation ratio	1.5991

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Earnings Per Share (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Net income available to common shareholders	$ 346,540	$ 376,913	$ 261,988
Weighted average number of common shares outstanding (in shares)	69,194	69,432	69,256
Effect of dilutive stock options (in shares)	17	61	23
Effect of dilutive restricted stock awards (in shares)	80	143	129
Effect of performance share units (in shares)	129	125	18
Weighted average number of common shares outstanding used to calculate diluted earnings per share (in shares)	69,420	69,761	69,426

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 13, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill	$ 1,015,646	$ 1,012,620		$ 928,005
Balboa Capital Corporation
Business Acquisition [Line Items]
Goodwill			$ 87,600
Other intangible			68,900
Goodwill expected to be deductible for tax purposes			$ 0

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,559,005	$ 572,887
Allowance for Credit Losses	(75)	0	$ (112)	$ 0
Gross Unrealized Gains	264	19,929
Gross Unrealized Losses	(59,134)	(195)
Estimated Fair Value	1,500,060	592,621
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	775,784
Allowance for Credit Losses	0
Gross Unrealized Gains	131
Gross Unrealized Losses	(16,381)
Estimated Fair Value	759,534
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,036	7,084
Allowance for Credit Losses	0	0
Gross Unrealized Gains	0	88
Gross Unrealized Losses	(57)	0
Estimated Fair Value	979	7,172
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	35,358	45,470
Allowance for Credit Losses	0	0
Gross Unrealized Gains	17	2,342
Gross Unrealized Losses	(1,180)	0
Estimated Fair Value	34,195	47,812
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	16,397	27,897
Allowance for Credit Losses	(75)	0
Gross Unrealized Gains	0	719
Gross Unrealized Losses	(396)	(120)
Estimated Fair Value	15,926	28,496
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	29,422	44,312
Allowance for Credit Losses	0	0
Gross Unrealized Gains	3	958
Gross Unrealized Losses	(2,027)	(69)
Estimated Fair Value	27,398	45,201
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	701,008	448,124
Allowance for Credit Losses	0	0
Gross Unrealized Gains	113	15,822
Gross Unrealized Losses	(39,093)	(6)
Estimated Fair Value	$ 662,028	$ 463,940

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Securities Held-to-Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 134,864	$ 79,850
Gross Unrealized Gains	0	4
Gross Unrealized Losses	(20,326)	(1,648)
Estimated Fair Value	114,538	78,206
State, county and municipal securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	31,905	8,905
Gross Unrealized Gains	0	4
Gross Unrealized Losses	(5,380)	(198)
Estimated Fair Value	26,525	8,711
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	102,959	70,945
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(14,946)	(1,450)
Estimated Fair Value	$ 88,013	$ 69,495

INVESTMENT SECURITIES - Amort_3

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Debt Securities, Available for Sale, by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in one year or less	$ 51,085
Due from one year to five years	756,739
Due from five to ten years	25,450
Due after ten years	24,723
Mortgage-backed securities	701,008
Debt securities, available-for-sale, amortized cost, total	1,559,005	$ 572,887
Estimated Fair Value
Due in one year or less	51,049
Due from one year to five years	739,514
Due from five to ten years	24,679
Due after ten years	22,790
Mortgage-backed securities	662,028
Debt securities, available-for-sale, estimated fair value, total	1,500,060	592,621
Amortized Cost
Due in one year or less	0
Due from one year to five years	0
Due from five to ten years	0
Due after ten years	31,905
Mortgage-backed securities	102,959
Amortized Cost	134,864	79,850
Estimated Fair Value
Due in one year or less	0
Due from one year to five years	0
Due from five to ten years	0
Due after ten years	26,525
Due after ten years	88,013
Estimated Fair Value	$ 114,538	$ 78,206

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) security branch	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Debt Securities, Available-for-sale [Line Items]
Allowance for Credit Losses	$ 75	$ 0	$ 112	$ 0
Unrealized losses	59,134	195
Expected credit losses	0	0
Debt securities, held-to-maturity, allowance for credit loss	$ 0	0
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in portfolio | security	447
Number of securities in unrealized loss position | security	433
Number of securities in security portfolio | security	25
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	337
Number of securities in unrealized loss position | branch	19
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	33
Allowance for Credit Losses	$ 0	0
Unrealized losses	$ 2,027	69
State, County And Municipal Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	29
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	6
Allowance for Credit Losses	$ 75	0
Unrealized losses	$ 396	120
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	27
U.S. Government Sponsored Agency Security
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	1
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | branch	6
Allowance for Credit Losses	$ 0	0
Unrealized losses	1,180	0
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value	$ 861,600	$ 366,700

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Estimated Fair Value
Less Than 12 Months	$ 1,405,288	$ 6,826
12 Months or More	27,331	3,953
Total	1,432,619	10,779
Unrealized Losses
Less Than 12 Months	(56,816)	(12)
12 Months or More	(2,318)	(183)
Total	(59,134)	(195)
U.S. Treasuries
Estimated Fair Value
Less Than 12 Months	725,250
12 Months or More	0
Total	725,250
Unrealized Losses
Less Than 12 Months	(16,381)
12 Months or More	0
Total	(16,381)
U.S. government-sponsored agencies
Estimated Fair Value
Less Than 12 Months	979
12 Months or More	0
Total	979
Unrealized Losses
Less Than 12 Months	(57)
12 Months or More	0
Total	(57)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	27,438
12 Months or More	0
Total	27,438
Unrealized Losses
Less Than 12 Months	(1,180)
12 Months or More	0
Total	(1,180)
Corporate debt securities
Estimated Fair Value
Less Than 12 Months	13,271	0
12 Months or More	1,155	1,380
Total	14,426	1,380
Unrealized Losses
Less Than 12 Months	(126)	0
12 Months or More	(270)	(120)
Total	(396)	(120)
SBA pool securities
Estimated Fair Value
Less Than 12 Months	17,806	1,312
12 Months or More	9,329	2,572
Total	27,135	3,884
Unrealized Losses
Less Than 12 Months	(1,298)	(6)
12 Months or More	(729)	(63)
Total	(2,027)	(69)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	620,544	5,514
12 Months or More	16,847	1
Total	637,391	5,515
Unrealized Losses
Less Than 12 Months	(37,774)	(6)
12 Months or More	(1,319)	0
Total	$ (39,093)	$ (6)

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Held-to-Maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Estimated Fair Value
Less than 12 months, estimated fair value	$ 48,983	$ 73,202
12 months or more, estimated fair value	65,555	0
Total estimated fair value	114,538	73,202
Unrealized Losses
Less than 12 months, unrealized losses	(3,413)	(1,648)
12 months or more, unrealized losses	(16,913)	0
Total unrealized losses	(20,326)	(1,648)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	16,512	3,707
12 months or more, estimated fair value	10,013	0
Total estimated fair value	26,525	3,707
Unrealized Losses
Less than 12 months, unrealized losses	(1,488)	(198)
12 months or more, unrealized losses	(3,892)	0
Total unrealized losses	(5,380)	(198)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	32,471	69,495
12 months or more, estimated fair value	55,542	0
Total estimated fair value	88,013	69,495
Unrealized Losses
Less than 12 months, unrealized losses	(1,925)	(1,450)
12 months or more, unrealized losses	(13,021)	0
Total unrealized losses	$ (14,946)	$ (1,450)

INVESTMENT SECURITIES - Sched_3

INVESTMENT SECURITIES - Schedule of Investments Available-for-sale, Allowance for Credit Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 0	$ 112	$ 0
Current-period provision for expected credit losses	75	(112)	112
Ending balance	$ 75	$ 0	$ 112

INVESTMENT SECURITIES - Sched_4

INVESTMENT SECURITIES - Schedule of Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Unrealized holding gains (losses) on equity securities	$ (67)	$ (17)	$ 5
Net realized gains on sales of other investments	270	532	0
Net gain on securities	$ 203	$ 515	$ 5

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 19,855,253	$ 15,874,258
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,679,403	1,875,993
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	384,037	191,298
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	108,648	265,779
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,038,924	787,837
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	509,151	572,701
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,023,479	798,409
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,086,438	1,452,339
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,604,867	6,834,917
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 4,420,306	$ 3,094,985

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 19,855,253	$ 15,874,258
Financing receivable, nonaccrual, interest income	0	0
Balance	41,773	52,078
Loans modified that are not troubled debt restructurings	350,700	408,900
Proceeds from sales of other loans held for sale	0	156,803	$ 0
Loans charged off	33,075	21,616	54,464
Loans held for sale	392,078	1,254,632
Release of provision for loan losses	(52,610)	35,081	(125,488)
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,679,403	1,875,993
Balance	7,128	2,613
Loans charged off	18,635	7,760	10,647
Release of provision for loan losses	(21,307)	(12,071)	(8,963)
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,604,867	6,834,917
Balance	15,168	33,332
Loans charged off	3,574	1,852	27,504
Release of provision for loan losses	7,049	9,784	(78,210)
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	384,037	191,298
Loans charged off	4,926	6,248	5,642
Release of provision for loan losses	(3,360)	(7,330)	3,831
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings	40,200	76,600
Previous charge-offs	646	654
Allowance for loan losses allocated to troubled debt restructurings	2,600	10,500
Troubled debt restructurings principal balances	4,622	19,661
Loans Excluding Purchased Loan | Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	833	401
Loans Excluding Purchased Loan | Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	800	16,197
Loans Excluding Purchased Loan | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	0	7
Loans Excluding Purchased Loan | Financing Receivables, 1 to 29 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	4,128	2,292
Loans Excluding Purchased Loan | Financing Receivables, 1 to 29 Days Past Due | Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	0	35
Loans Excluding Purchased Loan | Financing Receivables, 1 to 29 Days Past Due | Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	7	0
Loans Excluding Purchased Loan | Financing Receivables, 1 to 29 Days Past Due | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings principal balances	2	5
Cash Value Life Insurance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase price	472,300
Increase in allowance for credit losses	1,800
Hotel Loans | Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sales of other loans held for sale			87,500
Loans charged off			17,200
Loss on sale of loans			386
Held For Sale Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans charged off			1,600
Loans held for sale			165,900
Release of provision for loan losses			$ 6,700
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 134,808	$ 85,266
Financing receivable, nonaccrual, no allowance	60,231	32,042
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	11,094	14,214
Financing receivable, nonaccrual, no allowance	33	262
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	420	476
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	346	947
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	523	492
Financing receivable, nonaccrual, no allowance	0	209
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	13,203	15,365
Financing receivable, nonaccrual, no allowance	1,464	2,015
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	109,222	53,772
Financing receivable, nonaccrual, no allowance	58,734	29,556
Real estate – residential | GNMA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 69,600	$ 30,400

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	$ 19,855,253	$ 15,874,258
Loans 90 Days or More Past Due and Still Accruing	17,865	12,648
Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	273,465	148,707
Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	95,203	54,024
Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	34,637	14,215
Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	143,625	80,468
Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	19,581,788	15,725,551
Commercial, financial and agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	2,679,403	1,875,993
Loans 90 Days or More Past Due and Still Accruing	3,267	1,165
Commercial, financial and agricultural | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	33,302	17,453
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	16,219	3,431
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	5,451	2,005
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	11,632	12,017
Commercial, financial and agricultural | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	2,646,101	1,858,540
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	384,037	191,298
Loans 90 Days or More Past Due and Still Accruing	472	584
Consumer | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	6,443	3,548
Consumer | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	2,539	1,786
Consumer | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	3,163	871
Consumer | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	741	891
Consumer | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	377,594	187,750
Indirect automobile
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	108,648	265,779
Loans 90 Days or More Past Due and Still Accruing	0	0
Indirect automobile | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	810	1,430
Indirect automobile | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	466	772
Indirect automobile | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	77	185
Indirect automobile | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	267	473
Indirect automobile | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	107,838	264,349
Mortgage warehouse
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	1,038,924	787,837
Loans 90 Days or More Past Due and Still Accruing	0	0
Mortgage warehouse | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Mortgage warehouse | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Mortgage warehouse | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Mortgage warehouse | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Mortgage warehouse | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	1,038,924	787,837
Municipal
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	509,151	572,701
Loans 90 Days or More Past Due and Still Accruing	0	0
Municipal | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Municipal | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Municipal | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Municipal | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	0	0
Municipal | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	509,151	572,701
Premium finance
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	1,023,479	798,409
Loans 90 Days or More Past Due and Still Accruing	13,626	9,134
Premium finance | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	38,105	20,466
Premium finance | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	13,859	6,992
Premium finance | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	10,620	4,340
Premium finance | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	13,626	9,134
Premium finance | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	985,374	777,943
Real estate – construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	2,086,438	1,452,339
Loans 90 Days or More Past Due and Still Accruing	500	1,758
Real estate – construction and development | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	30,162	20,189
Real estate – construction and development | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	25,367	16,601
Real estate – construction and development | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	3,829	1,398
Real estate – construction and development | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	966	2,190
Real estate – construction and development | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	2,056,276	1,432,150
Real estate – commercial and farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	7,604,867	6,834,917
Loans 90 Days or More Past Due and Still Accruing	0	7
Real estate – commercial and farmland | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	12,129	13,787
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	1,738	6,713
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	168	1,150
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	10,223	5,924
Real estate – commercial and farmland | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	7,592,738	6,821,130
Real estate – residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	4,420,306	3,094,985
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Total Loans Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	152,514	71,834
Real estate – residential | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	35,015	17,729
Real estate – residential | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	11,329	4,266
Real estate – residential | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	106,170	49,839
Real estate – residential | Current Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, net of unearned income	$ 4,267,792	$ 3,023,151

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Collateral-Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 41,773	$ 52,078
Allowance for Credit Losses	9,801	7,897
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	7,128	2,613
Allowance for Credit Losses	6,294	723
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,233	2,989
Allowance for Credit Losses	0	30
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	780	1,432
Allowance for Credit Losses	13	45
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,168	33,332
Allowance for Credit Losses	1,428	6,646
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	15,464	11,712
Allowance for Credit Losses	$ 2,066	$ 453

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans by Risk Grade (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	$ 6,314,732	$ 5,989,264
Year two	4,623,480	2,709,114
Year three	2,371,371	1,925,433
Year four	1,436,088	1,037,226
Year five	740,973	898,344
Prior	2,093,789	1,925,757
Revolving Loans Amortized Cost Basis	2,274,820	1,389,120
Loans, net of unearned income	19,855,253	15,874,258
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	6,284,768	5,955,415
Year two	4,578,661	2,693,326
Year three	2,340,683	1,886,100
Year four	1,361,730	981,400
Year five	699,846	879,708
Prior	2,027,031	1,838,522
Revolving Loans Amortized Cost Basis	2,221,009	1,379,853
Loans, net of unearned income	19,513,728	15,614,324
6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,158	7,278
Year two	18,132	615
Year three	188	2,535
Year four	31,712	30,976
Year five	6,233	6,068
Prior	23,247	29,469
Revolving Loans Amortized Cost Basis	23,944	2,015
Loans, net of unearned income	104,614	78,956
7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	28,806	26,571
Year two	26,687	15,173
Year three	30,500	36,798
Year four	42,646	24,850
Year five	34,894	12,568
Prior	43,511	57,766
Revolving Loans Amortized Cost Basis	29,867	7,252
Loans, net of unearned income	236,911	180,978
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,135,685	913,036
Year two	527,270	280,305
Year three	175,396	193,301
Year four	112,588	120,512
Year five	58,097	53,671
Prior	46,145	48,227
Revolving Loans Amortized Cost Basis	624,222	266,941
Loans, net of unearned income	2,679,403	1,875,993
Commercial, financial and agricultural | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,127,120	903,630
Year two	526,043	279,037
Year three	174,120	188,810
Year four	109,091	118,613
Year five	56,657	50,737
Prior	41,612	40,376
Revolving Loans Amortized Cost Basis	621,784	262,951
Loans, net of unearned income	2,656,427	1,844,154
Commercial, financial and agricultural | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	190
Year two	13	0
Year three	94	393
Year four	183	427
Year five	895	368
Prior	1,774	1,832
Revolving Loans Amortized Cost Basis	317	1,961
Loans, net of unearned income	3,276	5,171
Commercial, financial and agricultural | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	8,565	9,216
Year two	1,214	1,268
Year three	1,182	4,098
Year four	3,314	1,472
Year five	545	2,566
Prior	2,759	6,019
Revolving Loans Amortized Cost Basis	2,121	2,029
Loans, net of unearned income	19,700	26,668
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	41,593	35,840
Year two	12,754	59,504
Year three	38,122	37,485
Year four	23,560	27,482
Year five	17,262	9,890
Prior	14,354	11,561
Revolving Loans Amortized Cost Basis	236,392	9,536
Loans, net of unearned income	384,037	191,298
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	41,487	35,781
Year two	12,692	59,221
Year three	37,906	37,195
Year four	23,454	27,266
Year five	17,144	9,787
Prior	13,825	11,021
Revolving Loans Amortized Cost Basis	236,113	9,437
Loans, net of unearned income	382,621	189,708
Consumer | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	38	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	98	135
Revolving Loans Amortized Cost Basis	196	5
Loans, net of unearned income	332	140
Consumer | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	68	59
Year two	62	283
Year three	216	290
Year four	106	216
Year five	118	103
Prior	431	405
Revolving Loans Amortized Cost Basis	83	94
Loans, net of unearned income	1,084	1,450
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	20,331
Year four	11,941	102,227
Year five	50,898	90,688
Prior	45,809	52,533
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	108,648	265,779
Indirect automobile | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	20,276
Year four	11,900	101,969
Year five	50,749	90,294
Prior	45,120	51,468
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	107,769	264,007
Indirect automobile | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	24
Year five	0	10
Prior	11	19
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	11	53
Indirect automobile | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	55
Year four	41	234
Year five	149	384
Prior	678	1,046
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	868	1,719
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	1,038,924	787,837
Loans, net of unearned income	1,038,924	787,837
Mortgage warehouse | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	990,106	787,837
Loans, net of unearned income	990,106	787,837
Mortgage warehouse | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Prior	0
Revolving Loans Amortized Cost Basis	22,831
Loans, net of unearned income	22,831
Mortgage warehouse | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Prior	0
Revolving Loans Amortized Cost Basis	25,987
Loans, net of unearned income	25,987
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	18,074	44,727
Year two	46,809	219,385
Year three	188,507	14,831
Year four	9,752	5,494
Year five	4,358	109,040
Prior	241,651	179,224
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	509,151	572,701
Municipal | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	18,074	44,727
Year two	46,809	219,385
Year three	188,507	14,831
Year four	9,752	5,494
Year five	4,358	109,040
Prior	241,651	179,224
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	509,151	572,701
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,013,265	796,923
Year two	10,202	1,154
Year three	12	26
Year four	0	0
Year five	0	302
Prior	0	4
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	1,023,479	798,409
Premium finance | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,000,214	787,884
Year two	9,667	1,059
Year three	12	26
Year four	0	0
Year five	0	302
Prior		4
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	1,009,893	789,275
Premium finance | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	13,051	9,039
Year two	535	95
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	13,586	9,134
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	835,108	833,764
Year two	794,506	292,041
Year three	306,248	176,483
Year four	69,601	53,509
Year five	21,266	24,590
Prior	32,235	47,626
Revolving Loans Amortized Cost Basis	27,474	24,326
Loans, net of unearned income	2,086,438	1,452,339
Real estate – construction and development | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	834,831	826,094
Year two	793,723	290,814
Year three	306,084	176,476
Year four	69,596	35,773
Year five	7,934	24,533
Prior	31,490	44,514
Revolving Loans Amortized Cost Basis	27,474	21,267
Loans, net of unearned income	2,071,132	1,419,471
Real estate – construction and development | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	277	6,527
Year two	0	549
Year three	0	0
Year four	0	15,260
Year five	173	0
Prior	165	2,101
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	615	24,437
Real estate – construction and development | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	1,143
Year two	783	678
Year three	164	7
Year four	5	2,476
Year five	13,159	57
Prior	580	1,011
Revolving Loans Amortized Cost Basis	0	3,059
Loans, net of unearned income	14,691	8,431
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,740,015	2,191,416
Year two	1,995,787	1,208,260
Year three	1,088,164	1,131,384
Year four	911,964	566,131
Year five	458,639	496,672
Prior	1,299,450	1,160,655
Revolving Loans Amortized Cost Basis	110,848	80,399
Loans, net of unearned income	7,604,867	6,834,917
Real estate – commercial and farmland | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,739,021	2,186,291
Year two	1,975,003	1,205,578
Year three	1,085,086	1,119,239
Year four	869,116	542,295
Year five	447,311	486,477
Prior	1,259,763	1,103,675
Revolving Loans Amortized Cost Basis	110,848	80,379
Loans, net of unearned income	7,486,148	6,723,934
Real estate – commercial and farmland | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	607	416
Year two	17,974	0
Year three	0	1,036
Year four	30,841	14,760
Year five	4,801	5,334
Prior	18,289	21,665
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	72,512	43,211
Real estate – commercial and farmland | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	387	4,709
Year two	2,810	2,682
Year three	3,078	11,109
Year four	12,007	9,076
Year five	6,527	4,861
Prior	21,398	35,315
Revolving Loans Amortized Cost Basis	0	20
Loans, net of unearned income	46,207	67,772
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,530,992	1,173,558
Year two	1,236,152	648,465
Year three	574,922	351,592
Year four	296,682	161,871
Year five	130,453	113,491
Prior	414,145	425,927
Revolving Loans Amortized Cost Basis	236,960	220,081
Loans, net of unearned income	4,420,306	3,094,985
Real estate – residential | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,524,021	1,171,008
Year two	1,214,724	638,232
Year three	548,968	329,247
Year four	268,821	149,990
Year five	115,693	108,538
Prior	393,570	408,240
Revolving Loans Amortized Cost Basis	234,684	217,982
Loans, net of unearned income	4,300,481	3,023,237
Real estate – residential | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	236	145
Year two	145	66
Year three	94	1,106
Year four	688	505
Year five	364	356
Prior	2,910	3,717
Revolving Loans Amortized Cost Basis	600	49
Loans, net of unearned income	5,037	5,944
Real estate – residential | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	6,735	2,405
Year two	21,283	10,167
Year three	25,860	21,239
Year four	27,173	11,376
Year five	14,396	4,597
Prior	17,665	13,970
Revolving Loans Amortized Cost Basis	1,676	2,050
Loans, net of unearned income	$ 114,788	$ 65,804

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance, January 1	$ 59,214	$ 69,395
Advances	36,234	15,212
Repayments	(14,702)	(25,393)
Ending balance	$ 80,746	$ 59,214

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	$ 167,582	$ 199,422	$ 38,189
Initial allowance for PCD assets		9,432
Provision for credit losses	52,610	(35,081)	125,488
Loans charged off	(33,075)	(21,616)	(54,464)
Recoveries of loans previously charged off	18,560	15,425	11,548
Balance at end of period	205,677	167,582	199,422
Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			78,661
Commercial, financial and agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	26,829	7,359	4,567
Initial allowance for PCD assets		9,432
Provision for credit losses	21,307	12,071	8,963
Loans charged off	(18,635)	(7,760)	(10,647)
Recoveries of loans previously charged off	9,954	5,727	1,889
Balance at end of period	39,455	26,829	7,359
Commercial, financial and agricultural | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			2,587
Consumer
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	6,097	4,076	3,784
Initial allowance for PCD assets		0
Provision for credit losses	3,360	7,330	(3,831)
Loans charged off	(4,926)	(6,248)	(5,642)
Recoveries of loans previously charged off	882	939	1,753
Balance at end of period	5,413	6,097	4,076
Consumer | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			8,012
Indirect automobile
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	476	1,929	0
Initial allowance for PCD assets		0
Provision for credit losses	(1,082)	(1,944)	(235)
Loans charged off	(265)	(1,188)	(3,602)
Recoveries of loans previously charged off	1,045	1,679	1,657
Balance at end of period	174	476	1,929
Indirect automobile | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			4,109
Mortgage warehouse
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	3,231	3,666	640
Initial allowance for PCD assets		0
Provision for credit losses	(1,113)	(435)	2,563
Loans charged off	0	0	0
Recoveries of loans previously charged off	0	0	0
Balance at end of period	2,118	3,231	3,666
Mortgage warehouse | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			463
Municipal
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	401	791	484
Initial allowance for PCD assets		0
Provision for credit losses	(44)	(390)	399
Loans charged off	0	0	0
Recoveries of loans previously charged off	0	0	0
Balance at end of period	357	401	791
Municipal | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			(92)
Premium finance
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	2,729	3,879	2,550
Initial allowance for PCD assets		0
Provision for credit losses	(1,317)	(2,352)	(198)
Loans charged off	(5,452)	(3,668)	(6,133)
Recoveries of loans previously charged off	5,065	4,870	3,189
Balance at end of period	1,025	2,729	3,879
Premium finance | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			4,471
Real estate – construction and development
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	22,045	45,304	5,995
Initial allowance for PCD assets		0
Provision for credit losses	9,749	(23,532)	26,327
Loans charged off	(27)	(233)	(83)
Recoveries of loans previously charged off	892	506	817
Balance at end of period	32,659	22,045	45,304
Real estate – construction and development | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			12,248
Real estate – commercial and farmland
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	77,831	88,894	9,666
Initial allowance for PCD assets		0
Provision for credit losses	(7,049)	(9,784)	78,210
Loans charged off	(3,574)	(1,852)	(27,504)
Recoveries of loans previously charged off	225	573	1,449
Balance at end of period	67,433	77,831	88,894
Real estate – commercial and farmland | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			27,073
Real estate – residential
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period	27,943	43,524	10,503
Initial allowance for PCD assets		0
Provision for credit losses	28,799	(16,045)	13,290
Loans charged off	(196)	(667)	(853)
Recoveries of loans previously charged off	497	1,131	794
Balance at end of period	$ 57,043	$ 27,943	43,524
Real estate – residential | Accounting Standards Update 2016-13
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period			$ 19,790

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Purchased credit deteriorated loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Receivables [Abstract]
Addition due to acquisition	$ 952
Par value (UPB)	10,505
Allowance for Credit Losses	(9,432)
Discount	(121)
Purchase Price	$ 952

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans by Class Modified as Troubled Debt Restructurings (Details) - Loans Excluding Purchased Loan $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) contract branch	Dec. 31, 2021 USD ($) contract branch
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	24	34
Troubled debt restructurings principal balances	$ 4,622	$ 19,661
Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	39	46
Troubled debt restructurings principal balances	$ 4,128	$ 2,292
Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	388	494
Troubled debt restructurings principal balances	$ 34,396	$ 65,582
Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	63	120
Troubled debt restructurings principal balances	$ 5,774	$ 11,006
Commercial, financial and agricultural
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	4
Troubled debt restructurings principal balances	$ 833	$ 401
Commercial, financial and agricultural | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	4
Troubled debt restructurings principal balances	$ 0	$ 35
Commercial, financial and agricultural | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7	12
Troubled debt restructurings principal balances	$ 835	$ 1,286
Commercial, financial and agricultural | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	6
Troubled debt restructurings principal balances	$ 743	$ 83
Consumer
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	2
Troubled debt restructurings principal balances	$ 0	$ 7
Consumer | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	2
Troubled debt restructurings principal balances	$ 2	$ 5
Consumer | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	7
Troubled debt restructurings principal balances	$ 3	$ 16
Consumer | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	8	17
Troubled debt restructurings principal balances	$ 11	$ 35
Premium finance
Financing Receivable, Modifications [Line Items]
Number of contracts | branch	4	0
Troubled debt restructurings principal balances	$ 171	$ 0
Premium finance | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | branch	4
Troubled debt restructurings principal balances	$ 171
Premium finance | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | branch	0
Troubled debt restructurings principal balances	$ 0
Indirect automobile | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	6	19
Troubled debt restructurings principal balances	$ 16	$ 75
Indirect automobile | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	151	233
Troubled debt restructurings principal balances	$ 533	$ 1,037
Indirect automobile | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	16	52
Troubled debt restructurings principal balances	$ 55	$ 273
Real estate – construction and development
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings principal balances	$ 17	$ 0
Real estate – construction and development | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	4
Troubled debt restructurings principal balances	$ 693	$ 789
Real estate – construction and development | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	1
Troubled debt restructurings principal balances	$ 17	$ 13
Real estate – commercial and farmland
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	5
Troubled debt restructurings principal balances	$ 800	$ 16,197
Real estate – commercial and farmland | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings principal balances	$ 7	$ 0
Real estate – commercial and farmland | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	16	25
Troubled debt restructurings principal balances	$ 7,995	$ 35,575
Real estate – commercial and farmland | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	5
Troubled debt restructurings principal balances	$ 767	$ 5,924
Real estate – residential
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12	23
Troubled debt restructurings principal balances	$ 2,801	$ 3,056
Real estate – residential | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	30	21
Troubled debt restructurings principal balances	$ 4,103	$ 2,177
Real estate – residential | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	205	213
Troubled debt restructurings principal balances	$ 24,166	$ 26,879
Real estate – residential | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	30	39
Troubled debt restructurings principal balances	$ 4,181	$ 4,678

PREMISES AND EQUIPMENT - Schedu

PREMISES AND EQUIPMENT - Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 333,100	$ 325,757
Accumulated depreciation	(112,817)	(100,357)
Premises and equipment, net	220,283	225,400
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	69,387	69,038
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	176,153	173,456
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	85,217	82,268
Construction in progress
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 2,343	$ 995

PREMISES AND EQUIPMENT - Narrat

PREMISES AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 18,416	$ 17,225	$ 15,759

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Carrying Value of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	$ 1,012,620	$ 928,005
Additions related to acquisitions in current year	0	84,615
Fair value adjustments related to acquisitions in prior year	3,026	0
Carrying amount of goodwill at end of year	1,015,646	1,012,620
Banking Division
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	948,122	863,507
Additions related to acquisitions in current year	0	84,615
Fair value adjustments related to acquisitions in prior year	3,026	0
Carrying amount of goodwill at end of year	951,148	948,122
Premium Finance Division
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	64,498	64,498
Carrying amount of goodwill at end of year	$ 64,498	$ 64,498

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Subsequent fair value adjustments	$ 3,026	$ 0
Carrying value of intangible assets	106,194	125,900
Amortization of intangible assets	19,744	14,965	$ 19,612
Balboa Capital Corporation
Goodwill [Line Items]
Subsequent fair value adjustments	$ 3,000
Goodwill net additions recorded		84,600
Balboa Capital Corporation | Core deposit premiums
Goodwill [Line Items]
Acquired finite-lived intangible assets		$ 68,900

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Summary of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 191,569	$ 196,111
Accumulated Amortization	85,375	70,173
Core deposit premiums
Finite-Lived Intangible Assets [Line Items]
Gross Amount	99,032	103,574
Accumulated Amortization	63,518	58,456
Referral relationships
Finite-Lived Intangible Assets [Line Items]
Gross Amount	88,651	88,651
Accumulated Amortization	20,367	10,943
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Amount	2,734	2,734
Accumulated Amortization	1,096	612
Patent
Finite-Lived Intangible Assets [Line Items]
Gross Amount	420	420
Accumulated Amortization	42	0
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Amount	732	732
Accumulated Amortization	$ 352	$ 162

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 18,244
2024	17,189
2025	15,937
2026	12,394
2027	11,126
Thereafter	31,304
Total	$ 106,194	$ 125,900

DEPOSITS - Scheduled Maturities

DEPOSITS - Scheduled Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Banking and Thrift, Interest [Abstract]
2023	$ 1,233,023
2024	145,162
2025	54,402
2026	17,892
2027	18,127
Thereafter	861
Total	$ 1,469,467

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Banking and Thrift, Interest [Abstract]
Time deposits of $250,000 or more	$ 381.1	$ 512.1
Brokered deposits	280.5	326
Related party deposit liabilities	$ 33.5	$ 21.7

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 128,322	$ 126,328
Other borrowings	1,875,736	739,879
Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.150%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 300,000	0
Debt instrument, interest rate, effective percentage	4.15%
Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.110%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	4.11%
Fixed Rate Advance due January 12, 2023; fixed interest rate of 4.140%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	4.14%
Fixed Rate Advance due January 13, 2023; fixed interest rate of 4.150%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	4.15%
Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.170%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 350,000	0
Debt instrument, interest rate, effective percentage	4.17%
Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.250%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 150,000	0
Debt instrument, interest rate, effective percentage	4.25%
Fixed Rate Advance due January 18, 2023; fixed interest rate of 4.260%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 200,000	0
Debt instrument, interest rate, effective percentage	4.26%
Fixed Rate Advance due January 19, 2023; fixed interest rate of 4.230%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	4.23%
Fixed Rate Advance due January 20, 2023; fixed interest rate of 4.220%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 150,000	0
Debt instrument, interest rate, effective percentage	4.22%
Fixed Rate Advance due January 27, 2023; fixed interest rate of 4.230%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	4.23%
Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.208%
Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.445%
Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.606%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 1,389	1,400
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 961	969
Debt instrument, interest rate, effective percentage	4.55%
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%
Debt Instrument [Line Items]
Advance from correspondent bank	$ 1,275	1,421
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due June 1, 2026, net of unaccreted purchase accounting fair value adjustment of $— and $500, respectively; fixed interest rate of 5.50% (Balboa Note)
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 0	50,500
Debt instrument, interest rate, effective percentage	5.50%
Unaccreted portion of fair value adjustment net	$ 0	(500)
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes)
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 74,449	74,319
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 551	681
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.616%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes)
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 118,320	118,077
Debt instrument, interest rate, effective percentage	4.25%
Unamortized debt issuance expense	$ 1,680	1,923
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.94%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes)
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 75,906	76,028
Debt instrument, interest rate, effective percentage	5.875%
Unaccreted portion of fair value adjustment net	$ (906)	(1,028)
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.63%
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,564 and $1,766, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% (2030 subordinated notes)
Debt Instrument [Line Items]
Subordinated deferrable interest debentures, net	$ 108,436	108,234
Debt instrument, interest rate, effective percentage	3.875%
Unamortized debt issuance expense	$ 1,564	1,766
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,564 and $1,766, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% (2030 subordinated notes) | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	3.753%
Equipment contract backed notes, Series 2018-1 (BCC XIV) due on various dates through 2025 and bear a weighted-average interest rate of 5.11%
Debt Instrument [Line Items]
Securitization facilities	$ 0	19,199
Debt instrument, interest rate, effective percentage	5.11%
Equipment contract backed notes, Series 2019-1 (BCC XVI) due on various dates through 2027 and bear a weighted-average interest rate of 2.84%
Debt Instrument [Line Items]
Securitization facilities	$ 0	139,329
Debt instrument, interest rate, effective percentage	2.84%
Equipment contract backed notes, Series 2020-1 (BCC XVII) due on various dates through 2027 and bear a weighted-average interest rate of 1.48%
Debt Instrument [Line Items]
Securitization facilities	$ 0	$ 105,403
Debt instrument, interest rate, effective percentage	1.48%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) $ in Thousands						1 Months Ended	12 Months Ended
	Oct. 01, 2025	Jun. 01, 2025	Dec. 15, 2024	Mar. 15, 2022	Jul. 01, 2019 USD ($)	Dec. 31, 2021 USD ($) subsidiary	Dec. 31, 2022 USD ($)	Dec. 13, 2021 USD ($)	Sep. 28, 2020 USD ($)	Dec. 06, 2019 USD ($)	Mar. 13, 2017 USD ($)
Debt Instrument [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds							$ 2,930,000
Credit arrangements for federal funds purchase							127,000
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value							3,220,000
Loans pledged at federal reserve discount window available for borrowing							2,380,000
Restricted cash						$ 43,000	0
Senior Subordinated Notes
Debt Instrument [Line Items]
Redemption price, percentage				100%
Securitization Facilities | Balboa Capital Corporation
Debt Instrument [Line Items]
Face amount							265,100
Number of subsidiaries acquired | subsidiary						3
Restricted cash							$ 43,000
Percentage of aggregate initial note balance						10%
Change of control, period after closing						12 months
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate							3.616%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) | Senior Subordinated Notes
Debt Instrument [Line Items]
Face amount											$ 75,000
Interest rate, stated percentage											5.75%
Redemption price, percentage				100%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) | Senior Subordinated Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				3.616%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) | Senior Subordinated Notes
Debt Instrument [Line Items]
Face amount									$ 110,000	$ 120,000
Interest rate, stated percentage									3.875%	4.25%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) | Scenario, Forecast | Senior Subordinated Notes
Debt Instrument [Line Items]
Redemption price, percentage	100%		100%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,680 and $1,923, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% (2029 subordinated notes) | Scenario, Forecast | Senior Subordinated Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.753%		2.94%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate							3.63%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) | Senior Subordinated Notes
Debt Instrument [Line Items]
Face amount					$ 75,000			$ 50,000
Interest rate, stated percentage					5.875%			5.50%
Unaccreted purchase accounting fair value adjustment					$ 1,300	$ 500
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) | Scenario, Forecast | Senior Subordinated Notes
Debt Instrument [Line Items]
Redemption price, percentage		100%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $906 and $1,028, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% (Bank subordinated notes) | Scenario, Forecast | Senior Subordinated Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate		3.63%

SUBORDINATED DEFERRABLE INTER_3

SUBORDINATED DEFERRABLE INTEREST DEBENTURES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Broker-Dealer [Abstract]
Employee stock trust	$ 4.7	$ 4.7

SUBORDINATED DEFERRABLE INTER_4

SUBORDINATED DEFERRABLE INTEREST DEBENTURES - Subordinated Deferrable Interest Debentures (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Securities Financing Transaction [Line Items]
Issuance Amount	$ 154,390
Unaccreted Purchase Discount	26,068
Carrying Value	$ 128,322
Prosperity Bank Statutory Trust II
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	3.15%
Trust preferred securities interest rate	7.87%
Issuance Amount	$ 4,640
Unaccreted Purchase Discount	811
Carrying Value	$ 3,829
Fidelity Southern Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	3.10%
Trust preferred securities interest rate	7.82%
Issuance Amount	$ 15,464
Unaccreted Purchase Discount	1,031
Carrying Value	$ 14,433
Coastal Bankshares Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	3.15%
Trust preferred securities interest rate	7.23%
Issuance Amount	$ 5,155
Unaccreted Purchase Discount	832
Carrying Value	$ 4,323
Jacksonville Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	2.63%
Trust preferred securities interest rate	7.37%
Issuance Amount	$ 4,124
Unaccreted Purchase Discount	691
Carrying Value	$ 3,433
Prosperity Banking Capital Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	2.57%
Trust preferred securities interest rate	6.24%
Issuance Amount	$ 5,155
Unaccreted Purchase Discount	1,177
Carrying Value	$ 3,978
Merchants & Southern Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.90%
Trust preferred securities interest rate	6.64%
Issuance Amount	$ 3,093
Unaccreted Purchase Discount	773
Carrying Value	$ 2,320
Fidelity Southern Statutory Trust II
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.89%
Trust preferred securities interest rate	6.63%
Issuance Amount	$ 10,310
Unaccreted Purchase Discount	1,759
Carrying Value	$ 8,551
Atlantic BancGroup, Inc. Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.50%
Trust preferred securities interest rate	6.27%
Issuance Amount	$ 3,093
Unaccreted Purchase Discount	983
Carrying Value	$ 2,110
Coastal Bankshares Statutory Trust II
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.60%
Trust preferred securities interest rate	6.37%
Issuance Amount	$ 10,310
Unaccreted Purchase Discount	2,969
Carrying Value	$ 7,341
Cherokee Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.50%
Trust preferred securities interest rate	6.27%
Issuance Amount	$ 3,093
Unaccreted Purchase Discount	594
Carrying Value	$ 2,499
Prosperity Bank Statutory Trust III
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.60%
Trust preferred securities interest rate	6.37%
Issuance Amount	$ 10,310
Unaccreted Purchase Discount	3,310
Carrying Value	$ 7,000
Merchants & Southern Statutory Trust II
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.50%
Trust preferred securities interest rate	6.27%
Issuance Amount	$ 3,093
Unaccreted Purchase Discount	909
Carrying Value	$ 2,184
Jacksonville Statutory Trust II
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.73%
Trust preferred securities interest rate	6.50%
Issuance Amount	$ 3,093
Unaccreted Purchase Discount	817
Carrying Value	$ 2,276
Ameris Statutory Trust I
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.63%
Trust preferred securities interest rate	6.40%
Issuance Amount	$ 37,114
Unaccreted Purchase Discount	0
Carrying Value	$ 37,114
Fidelity Southern Statutory Trust III
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.40%
Trust preferred securities interest rate	6.17%
Issuance Amount	$ 20,619
Unaccreted Purchase Discount	4,880
Carrying Value	$ 15,739
Prosperity Bank Statutory Trust IV
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	1.54%
Trust preferred securities interest rate	6.31%
Issuance Amount	$ 7,940
Unaccreted Purchase Discount	3,650
Carrying Value	$ 4,290
Jacksonville Bancorp, Inc. Statutory Trust III
Securities Financing Transaction [Line Items]
Trust preferred securities, variable basis spread	3.75%
Trust preferred securities interest rate	8.52%
Issuance Amount	$ 7,784
Unaccreted Purchase Discount	882
Carrying Value	$ 6,902

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ 2,966,451	$ 2,647,088	$ 2,469,582
Current year changes, net of tax	(62,097)	(17,915)	15,510
Balance at end of period	3,197,400	2,966,451	2,647,088
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	15,590	33,505	17,995
Balance at end of period	(46,507)	15,590	33,505
Unrealized Gain (Loss) on Derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	0	0	(147)
Current year changes, net of tax	0	0	147
Balance at end of period	0	0	0
Unrealized Gain (Loss) on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	15,590	33,505	18,142
Current year changes, net of tax	(62,097)	(17,915)	15,363
Balance at end of period	$ (46,507)	$ 15,590	$ 33,505

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total service charges on deposit accounts	$ 44,499	$ 45,106	$ 44,145
Total other service charges, commission and fees	3,875	4,188	3,914
Total other noninterest income	45,391	23,212	17,133
Service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	44,499	45,106	44,145
Debit card interchange fees
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	15,884	16,798	15,988
Overdraft fees
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	15,813	16,113	17,903
Other service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	12,802	12,195	10,254
Other service charges, commissions and fees
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	3,508	3,751	3,633
Other	367	437	281
ATM fees
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	3,508	3,751	3,633
Other noninterest income
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	4,554	4,985	3,142
Other	40,837	18,227	13,991
Trust and wealth management
Disaggregation of Revenue [Line Items]
ASC 606 revenue items	$ 4,554	$ 4,985	$ 3,142

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Gains on the Sale of OREO (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net gains recognized on sale of OREO	$ 1,773	$ (538)	$ (1,049)
Credit Resolution Related Expense
Disaggregation of Revenue [Line Items]
Net gains recognized on sale of OREO	$ 2,130	$ 131	$ 365

INCOME TAXES - Summary of Incom

INCOME TAXES - Summary of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Current - federal	$ 114,346	$ 67,076	$ 73,705
Current - state	27,889	13,712	12,479
Deferred - federal	(27,408)	30,321	(7,881)
Deferred - state	(8,269)	8,090	(47)
Provision for income taxes	$ 106,558	$ 119,199	$ 78,256

INCOME TAXES - Reconciliation E

INCOME TAXES - Reconciliation Effective Income Tax Amount (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal income statutory rate	21%	21%	21%
Tax at federal income tax rate	$ 95,151	$ 104,166	$ 71,460
Change resulting from:
State income tax, net of federal benefit	13,763	18,923	9,812
Tax-exempt interest	(2,775)	(3,479)	(3,726)
Increase in cash value of bank owned life insurance	(1,399)	(997)	(594)
Excess tax (benefit) deficiency from stock compensation	(510)	(277)	371
Nondeductible merger expenses	167	142	2
Other	2,161	721	2,827
Benefit related to carryback claims resulting from the CARES Act	0	0	(1,896)
Provision for income taxes	$ 106,558	$ 119,199	$ 78,256

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Allowance for credit losses	$ 64,742	$ 50,132
Deferred compensation	13,287	7,816
Deferred loan fees	668	1,593
Purchase accounting adjustments	5,153	14,008
Other real estate owned	201	334
Net operating loss tax carryforward	14,070	35,082
Tax credit carryforwards	149	315
Unrealized loss on securities available for sale	14,635	0
Capitalized costs, accrued expenses and other	3,432	2,208
Lease liability	16,505	16,186
Deferred tax assets, net of valuation allowance, total	132,842	127,674
Deferred tax liabilities
Premises and equipment	12,680	13,130
Mortgage servicing rights	30,903	52,076
Subordinated debentures	6,551	6,818
Lease financing	9,442	42,865
Goodwill and intangible assets	24,946	29,393
Unrealized gain on securities available-for-sale	0	4,498
Origination costs	6,239	0
Right of use lease asset	14,280	14,001
Deferred tax liabilities	105,041	162,781
Net deferred tax asset (liability)	$ 27,801
Net deferred tax asset (liability)		$ (35,107)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforward, CARES Act		$ 13,200,000
Benefit related to carryback claims resulting from the CARES Act	$ 0	0	$ 1,896,000
Unrecognized income tax benefits	11,000	331,000
Effective income tax rate	919,000	1,800,000
Unrecognized tax benefits, income tax penalties accrued	153,000	$ 248,000
Interest and penalties related to income taxes			$ 0
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 57,800,000
Domestic Tax Authority | Maximum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, recovery period	13 years
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 53,800,000
State and Local Jurisdiction | Maximum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, recovery period	13 years

INCOME TAXES - Unrecognized inc

INCOME TAXES - Unrecognized income tax benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 1,903	$ 0
Additions for tax positions of prior years	2,319	1,903
Additions from acquisitions	1,001	0
Settlements	(4,222)	0
Unrecognized Tax Benefits, Ending Balance	$ 1,001	$ 1,903

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan Disclosure [Line Items]
Employee benefit plan expenses	$ 6.3	$ 5.4	$ 5.9
Profit Sharing Plan
Defined Contribution Plan Disclosure [Line Items]
Minimum term employees required to work to be eligible in plan	30 days
Minimum age eligibility of employee	18 years

DEFERRED COMPENSATION PLANS - N

DEFERRED COMPENSATION PLANS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Cash surrender value of life insurance	$ 388,400	$ 331,100
Deferred compensation arrangement with individual, recorded liability	277	298
Deferred compensation arrangement with individual, compensation expense	776	877	$ 830
Supplemental Employee Retirement Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation arrangement with individual, recorded liability	$ 11,300	$ 11,000

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation arrangement with individual, shares authorized for issuance (in shares)	2,820,312
Deferred compensation arrangement with individual, shares issued	2,619,730
Granted (in shares)	0	0	0
Unrecognized compensation cost	$ 0
Share-based compensation expense	$ 6,706,000	$ 7,948,000	$ 3,810,000
Weighted-average period	1 year 9 months 18 days
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Share-based compensation expense	$ 0	0	0
Employee service share-based compensation, tax benefit from compensation expense	$ 339,000	$ 631,000	$ 93,000
Employee Stock Option | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	10 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding restricted shares granted (in shares)	222,280	225,869	258,753
Share-based compensation expense	$ 4,400,000	$ 5,300,000	$ 3,300,000
Employee service share-based compensation, tax benefit from compensation expense	293,000	338,000	(161,000)
Unearned Stock Based Compensation Expense	$ 5,600,000	$ 3,800,000	$ 3,900,000
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
PSUs, Tied To Tangible Book Value Growth
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Granted (in shares)	35,108	24,294
Granted (in dollars per shares)	$ 47.71	$ 46.32
PSUs, Tied To Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Granted (in shares)	35,108	24,286
Granted (in dollars per shares)	$ 48.53	$ 48.75
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Outstanding restricted shares granted (in shares)	110,254	121,270	76,792
Share-based compensation expense	$ 2,300,000	$ 2,600,000	$ 630,000
Unearned Stock Based Compensation Expense	$ 3,100,000	$ 3,200,000	$ 1,300,000

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Activity of Non-Performance-Based & Performance-Based Options (Details) - Non Performance Based Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shares
Under option, beginning of year (in shares)	117,135	279,695
Exercised (in shares)	(97,135)	(160,960)
Forfeitures (in shares)	(4,000)	(1,600)
Under option, end of year (in shares)	16,000	117,135
Exercisable at end of year (in shares)	16,000	117,135
Weighted Average Exercise Price
Under option, beginning of year, Weighted-Average Exercise Price (in dollars per share)	$ 28.79	$ 28.13
Exercised, Weighted-Average Exercise Price (in dollars per share)	29.22	27.35
Forfeited, Weighted-Average Exercise Price (in dollars per share)	29.31	22.34
Under option, end of year, Weighted-Average Exercise Price (in dollars per share)	29.69	28.79
Exercisable at end of year, Weighted-Average Exercise Price (in dollars per share)	$ 29.69	$ 28.79
Stock Option Activity, Additional Disclosures
Under option, end of year, Weighted Average Contractual Term	18 days	7 months 28 days
Exercisable at end of year, Weighted Average Contractual Term	18 days	7 months 28 days
Exercised, Aggregate Intrinsic Value	$ 1,936	$ 3,406
Under option, end of year, Aggregate Intrinsic Value	279	2,389
Exercisable at end of year, Aggregate Intrinsic Value	$ 279	$ 2,389

SHARE-BASED COMPENSATION - Su_2

SHARE-BASED COMPENSATION - Summary of the Status of the Company's Restricted Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Restricted Stock
Shares
Nonvested shares at beginning of year (in shares)	225,869	258,753
Granted (in shares)	165,686	99,308
Vested (in shares)	(154,386)	(129,497)
Forfeited (in shares)	(14,889)	(2,695)
Nonvested shares at end of year (in shares)	222,280	225,869
Weighted Average Grant Date Fair Value
Nonvested shares at beginning of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 38.06	$ 33.21
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	47.67	47.35
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	40.72	35.85
Forfeited, Weighted-Average Grant-Date Fair Value (in dollars per share)	38.92	37.32
Nonvested shares at end of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 43.31	$ 38.06
Performance Share Units
Shares
Nonvested shares at beginning of year (in shares)	121,270	76,792
Granted (in shares)	70,216	48,580
Vested (in shares)	(68,955)	0
Forfeited (in shares)	(12,277)	(4,102)
Nonvested shares at end of year (in shares)	110,254	121,270
Weighted Average Grant Date Fair Value
Nonvested shares at beginning of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 32.71	$ 25.19
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	48.12	47.53
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	24.88	0
Forfeited, Weighted-Average Grant-Date Fair Value (in dollars per share)	35.19	35.80
Nonvested shares at end of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 47.15	$ 32.71

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2010
Derivative [Line Items]
Interest (income) expense, net	$ (801,026)	$ (655,327)	$ (637,753)
Interest Rate Swap
Derivative [Line Items]
Derivative liability, notional amount					$ 37,100
Derivative, fixed interest rate				4.11%
Interest (income) expense, net			$ 420
Interest Rate Swap | London Interbank Offered Rate (LIBOR)
Derivative [Line Items]
Derivative, basis spread on variable rate				1.63%

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Derivative [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Interest rate contract
Derivative [Line Items]
Notional Amount	$ 244,422	$ 0
Derivative Assets	4,580	0
Derivative Liabilities	4,574	0
Interest rate lock commitments | Mortgages
Derivative [Line Items]
Notional Amount	148,148	417,126
Derivative Assets	1,434	11,940
Derivative Liabilities	0	0
Forward contracts related to mortgage loans held for sale | Mortgages
Derivative [Line Items]
Notional Amount	689,500	1,935,237
Derivative Assets	2,499	0
Derivative Liabilities	$ 0	$ 710

DERIVATIVE INSTRUMENTS AND HE_5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Net Gains (Losses) Relating to Free-Standing Derivative Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other noninterest income | Interest rate contract
Derivative [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 6	$ 0	$ 0
Mortgage banking activity | Interest rate lock commitments
Derivative [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	(10,506)	(39,816)	43,942
Mortgage banking activity | Forward contracts related to mortgage loans held for sale
Derivative [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 3,209	$ 15,705	$ (11,944)

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Carried at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	$ 392,078	$ 1,254,632
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	390,583	1,247,997
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	$ 1,495	$ 6,635

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ (35,400)	$ (14,200)	$ 747
Net gain (loss) from changes in fair value of related derivative financial instruments	$ (7,300)	$ (24,100)	$ 32,000

FAIR VALUE MEASURES - Differenc

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	$ 390,583	$ 1,247,997
Aggregate unpaid principal balance of mortgage loans held for sale	389,610	1,211,646
Past due loans of 90 days or more	0	746
Nonaccrual loans	0	746
Unpaid principal balance of nonaccrual loans	0	718
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	1,495	6,635
Aggregate unpaid principal balance of mortgage loans held for sale	1,350	5,825
Past due loans of 90 days or more	0	0
Nonaccrual loans	$ 0	$ 0

FAIR VALUE MEASURES - Fair Valu

FAIR VALUE MEASURES - Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	$ 392,078	$ 1,254,632
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	392,078	1,254,632
Total recurring assets at fair value	1,900,651	1,859,193
Total recurring liabilities at fair value	4,574	710
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	0	0
Total recurring assets at fair value	759,534	0
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value	392,078	1,254,632
Total recurring assets at fair value	1,139,962	1,857,813
Total recurring liabilities at fair value	4,574	710
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	1,155	1,380
Loans held for sale, fair value	0	0
Total recurring assets at fair value	1,155	1,380
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	759,534
Fair Value, Measurements, Recurring | U.S. Treasuries | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	759,534
Fair Value, Measurements, Recurring | U.S. Treasuries | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0
Fair Value, Measurements, Recurring | U.S. Treasuries | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0
Fair Value, Measurements, Recurring | U.S. government-sponsored agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	979	7,172
Fair Value, Measurements, Recurring | U.S. government-sponsored agencies | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | U.S. government-sponsored agencies | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	979	7,172
Fair Value, Measurements, Recurring | U.S. government-sponsored agencies | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | State, county and municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	34,195	47,812
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	34,195	47,812
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	15,926	28,496
Fair Value, Measurements, Recurring | Corporate debt securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	14,771	27,116
Fair Value, Measurements, Recurring | Corporate debt securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	1,155	1,380
Fair Value, Measurements, Recurring | SBA pool securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	27,398	45,201
Fair Value, Measurements, Recurring | SBA pool securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | SBA pool securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	27,398	45,201
Fair Value, Measurements, Recurring | SBA pool securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	662,028	463,940
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	662,028	463,940
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Derivative financial instruments | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4,580
Derivative liability	4,574
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Derivative liability	0
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4,580
Derivative liability	4,574
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Derivative liability	0
Mortgage banking activity | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	3,933	11,940
Derivative liability		710
Mortgage banking activity | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability		0
Mortgage banking activity | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	3,933	11,940
Derivative liability		710
Mortgage banking activity | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 0	0
Derivative liability		$ 0

FAIR VALUE MEASURES - Summary o

FAIR VALUE MEASURES - Summary of Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 31,972	$ 251,125
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,972	251,125
Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,972	44,181
Collateral-dependent loans | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Collateral-dependent loans | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Collateral-dependent loans | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 31,972	44,181
Mortgage servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		206,944
Mortgage servicing rights | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		0
Mortgage servicing rights | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		0
Mortgage servicing rights | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		$ 206,944

FAIR VALUE MEASURES - Schedule

FAIR VALUE MEASURES - Schedule of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) - Level 3 $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value, Measurements, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, at fair value	$ 1,155	$ 1,380
Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans	$ 31,972	44,181
Mortgage servicing rights		$ 206,944
Discounted cash flows | Probability of Default | Fair Value, Measurements, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.121	0.08
Discounted cash flows | Probability of Default | Fair Value, Measurements, Recurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.121	0.08
Discounted cash flows | Loss Given Default | Fair Value, Measurements, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.41
Discounted cash flows | Loss Given Default | Fair Value, Measurements, Recurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.41
Discounted cash flows | Discount rate | Fair Value, Measurements, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input
Discounted cash flows | Discount rate | Fair Value, Measurements, Recurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	0	0
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	0.48	0.50
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	0.27	0.39
Discounted cash flows | Discount rate | Fair Value, Measurements, Nonrecurring | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.09
Discounted cash flows | Discount rate | Fair Value, Measurements, Nonrecurring | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.10
Discounted cash flows | Discount rate | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.09
Discounted cash flows | Prepayment speed | Fair Value, Measurements, Nonrecurring | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.10
Discounted cash flows | Prepayment speed | Fair Value, Measurements, Nonrecurring | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.40
Discounted cash flows | Prepayment speed | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights measurement input		0.13

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets:
Cash and due from banks	$ 284,567	$ 307,813
Federal funds sold and interest-bearing accounts	0	20,000
Debt securities held-to-maturity	114,538	78,206
Financial liabilities:
Other borrowings	1,875,736	739,879
Subordinated deferrable interest debentures	128,322	126,328
Carrying Amount
Financial assets:
Cash and due from banks	284,567	307,813
Federal funds sold and interest-bearing accounts	833,565	3,756,844
Time deposits in other banks		0
Debt securities held-to-maturity	134,864
Loans, net	19,617,604	15,662,495
Accrued interest receivable	77,042	56,917
Financial liabilities:
Deposits	19,462,738	19,665,553
Securities sold under agreements to repurchase		5,845
Other borrowings	1,875,736	739,879
Subordinated deferrable interest debentures	128,322	126,328
Accrued interest payable	10,530	4,313
Fair Value
Financial assets:
Cash and due from banks	284,567	307,813
Federal funds sold and interest-bearing accounts	833,565	3,756,844
Time deposits in other banks		0
Debt securities held-to-maturity	114,538
Loans, net	19,067,612	15,509,410
Accrued interest receivable	77,042	56,917
Financial liabilities:
Deposits	19,455,187	19,667,612
Securities sold under agreements to repurchase		5,845
Other borrowings	1,861,850	760,829
Subordinated deferrable interest debentures	125,988	117,764
Accrued interest payable	10,530	4,313
Fair Value | Level 1
Financial assets:
Cash and due from banks	284,567	307,813
Federal funds sold and interest-bearing accounts	833,565	3,756,844
Time deposits in other banks		0
Debt securities held-to-maturity	0
Loans, net	0	0
Accrued interest receivable	0	0
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase		5,845
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
Accrued interest payable	0	0
Fair Value | Level 2
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Time deposits in other banks		0
Debt securities held-to-maturity	114,538
Loans, net	0	0
Accrued interest receivable	7,694	2,373
Financial liabilities:
Deposits	19,455,187	19,667,612
Securities sold under agreements to repurchase		0
Other borrowings	1,861,850	760,829
Subordinated deferrable interest debentures	125,988	117,764
Accrued interest payable	10,530	4,313
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Time deposits in other banks		0
Debt securities held-to-maturity
Loans, net	19,067,612	15,509,410
Accrued interest receivable	69,348	54,544
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase		0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
Accrued interest payable	$ 0	$ 0

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease cost	$ 11.6	$ 12.3	$ 16.1

LEASES - Impact of Leases on Ba

LEASES - Impact of Leases on Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets	Other Assets
Operating lease right-of-use assets	$ 56,333	$ 56,070
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Operating lease liabilities	$ 65,088	$ 64,823

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 11,327
2024	9,674
2025	7,992
2026	7,500
2027	6,297
Thereafter	25,734
Total lease payments	68,524
Less: Interest	(3,436)
Present value of lease liabilities	$ 65,088	$ 64,823

LEASES - Supplemental Lease Inf

LEASES - Supplemental Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Weighted-average remaining lease term (years)	8 years 1 month 6 days	8 years 3 months 18 days	9 years 2 months 12 days
Weighted-average discount rate	1.46%	1.36%	1.85%
Operating cash flows from operating leases (cash payments)	$ 12,013	$ 12,334	$ 15,976
Operating cash flows from operating leases (lease liability reduction)	12,064	12,563	14,056
Operating lease right-of-use assets obtained in exchange for leases entered into during the year, net of business combinations	$ 7,226	$ 10,426	$ 54,107

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 6,318,039	$ 4,328,749
Unused home equity lines of credit	345,001	272,029
Financial standby letters of credit	33,557	36,184
Mortgage interest rate lock commitments	$ 148,148	$ 417,126

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES - Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Provision for loan losses	$ 52,610	$ (35,081)	$ 125,488
Unfunded Loan Commitment
Loss Contingencies [Line Items]
Balance at beginning of period	33,185	32,853	1,077
Provision for loan losses	19,226	332	19,062
Balance at end of period	52,411	33,185	32,853
Unfunded Loan Commitment | Cumulative Effect, Period of Adoption, Adjustment
Loss Contingencies [Line Items]
Balance at beginning of period	$ 0	0	12,714
Balance at end of period		$ 0	$ 0

COMMITMENTS AND CONTINGENT LI_5

COMMITMENTS AND CONTINGENT LIABILITIES - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 400

REGULATORY MATTERS - Narrative

REGULATORY MATTERS - Narrative (Details) - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Banking and Thrift, Interest [Abstract]
Retained earnings, unappropriated		$ 186.5
Transition relief allowed under the interim final rule	5 years
Percentage of capital conservation buffer for capital adequacy purposes		2.50%	2.50%

REGULATORY MATTERS - Company's

REGULATORY MATTERS - Company's and Bank's Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Company
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Amount	$ 2,185,694	$ 1,897,725
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Ratio	0.0936	0.0863
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Amount	$ 933,928	$ 879,079
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Ratio	0.0400	0.0400
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Amount	$ 2,185,694	$ 1,897,725
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Ratio	9.86%	10.46%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Amount	$ 1,551,305	$ 1,270,535
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Ratio	7%	7%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Amount	$ 2,185,694	$ 1,897,725
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Ratio	0.0986	0.1046
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 1,883,727	$ 1,542,792
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Ratio	0.0850	0.0850
Total Capital Ratio (total capital to risk weighted assets) Actual Amount	$ 2,859,680	$ 2,500,287
Total Capital Ratio (total capital to risk weighted assets) Actual Ratio	0.1290	0.1378
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 2,326,957	$ 1,905,802
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Ratio	0.1050	0.1050
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Amount	$ 2,464,589	$ 2,084,465
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Ratio	0.1056	0.0950
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Amount	$ 933,284	$ 877,891
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Ratio	0.0400	0.0400
Tier 1 Leverage Ratio (tier 1 capital to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 1,166,605	$ 1,097,364
Tier 1 Leverage Ratio (tier 1 capital to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.0500	0.0500
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Amount	$ 2,464,589	$ 2,084,465
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Ratio	11.12%	11.50%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Amount	$ 1,551,185	$ 1,268,622
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Ratio	7%	7%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 1,440,386	$ 1,178,007
CET1 Ratio (common equity tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Amount	$ 2,464,589	$ 2,084,465
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Ratio	0.1112	0.1150
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 1,883,581	$ 1,540,470
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Ratio	0.0850	0.0850
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 1,772,782	$ 1,449,854
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.0800	0.0800
Total Capital Ratio (total capital to risk weighted assets) Actual Amount	$ 2,720,253	$ 2,255,699
Total Capital Ratio (total capital to risk weighted assets) Actual Ratio	0.1228	0.1245
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 2,326,777	$ 1,902,934
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Ratio	0.1050	0.1050
Total Capital Ratio (total capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 2,215,978	$ 1,812,318
Total Capital Ratio (total capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.1000	0.1000

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Financial Information with Respect to Company's Reportable Business Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Interest income	$ 893,886	$ 703,112	$ 726,503
Interest expense	92,860	47,785	88,750
Net interest income	801,026	655,327	637,753
Provision for credit losses	71,697	(35,365)	145,380
Noninterest income	284,424	365,544	446,500
Noninterest expense
Salaries and employee benefits	319,719	337,776	360,278
Occupancy and equipment expenses	51,361	48,066	52,349
Data processing and communications expenses	49,228	45,976	46,017
Other expenses	140,347	128,306	139,985
Total noninterest expense	560,655	560,124	598,629
Income before income tax expense	453,098	496,112	340,244
Income tax expense	106,558	119,199	78,256
Net income	346,540	376,913	261,988
Total assets	25,053,286	23,858,321	20,438,638
Goodwill	1,015,646	1,012,620	928,005
Other intangible assets, net	106,194	125,938	71,974
Banking Division
Segment Reporting Information [Line Items]
Interest income	628,459	449,955	499,031
Interest expense	(17,824)	(7,627)	27,800
Net interest income	646,283	457,582	471,231
Provision for credit losses	61,898	(32,866)	125,136
Noninterest income	91,550	69,664	63,165
Noninterest expense
Salaries and employee benefits	196,823	157,079	160,430
Occupancy and equipment expenses	45,081	41,065	44,939
Data processing and communications expenses	43,957	39,802	39,040
Other expenses	85,953	84,244	105,965
Total noninterest expense	371,814	322,190	350,374
Income before income tax expense	304,121	237,922	58,886
Income tax expense	75,367	64,446	19,138
Net income	228,754	173,476	39,748
Total assets	17,848,972	17,537,221	14,250,780
Goodwill	951,148	948,122	863,507
Other intangible assets, net	97,254	114,048	57,129
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	155,533	130,140	129,951
Interest expense	76,339	47,422	47,592
Net interest income	79,194	82,718	82,359
Provision for credit losses	12,351	2,947	15,850
Noninterest income	182,039	281,900	370,256
Noninterest expense
Salaries and employee benefits	107,810	167,796	184,765
Occupancy and equipment expenses	5,579	6,206	6,710
Data processing and communications expenses	4,580	5,551	6,275
Other expenses	48,224	38,295	28,155
Total noninterest expense	166,193	217,848	225,905
Income before income tax expense	82,689	143,823	210,860
Income tax expense	17,364	30,203	44,286
Net income	65,325	113,620	166,574
Total assets	4,739,612	4,231,767	3,395,811
Goodwill	0	0	0
Other intangible assets, net	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	43,521	36,784	26,522
Interest expense	16,794	1,383	2,631
Net interest income	26,727	35,401	23,891
Provision for credit losses	(1,074)	(514)	2,562
Noninterest income	4,537	4,603	3,864
Noninterest expense
Salaries and employee benefits	1,973	1,130	981
Occupancy and equipment expenses	4	3	4
Data processing and communications expenses	187	232	270
Other expenses	830	490	176
Total noninterest expense	2,994	1,855	1,431
Income before income tax expense	29,344	38,663	23,762
Income tax expense	6,162	8,120	5,004
Net income	23,182	30,543	18,758
Total assets	1,016,192	760,546	922,071
Goodwill	0	0	0
Other intangible assets, net	0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	19,850	56,597	40,334
Interest expense	5,126	5,062	7,244
Net interest income	14,724	51,535	33,090
Provision for credit losses	(349)	(2,921)	2,719
Noninterest income	6,265	9,360	9,200
Noninterest expense
Salaries and employee benefits	5,305	4,856	6,893
Occupancy and equipment expenses	360	475	391
Data processing and communications expenses	116	47	33
Other expenses	1,387	1,594	1,832
Total noninterest expense	7,168	6,972	9,149
Income before income tax expense	14,170	56,844	30,422
Income tax expense	2,976	11,937	6,389
Net income	11,194	44,907	24,033
Total assets	256,077	419,040	1,088,611
Goodwill	0	0	0
Other intangible assets, net	0	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income	46,523	29,636	30,665
Interest expense	12,425	1,545	3,483
Net interest income	34,098	28,091	27,182
Provision for credit losses	(1,129)	(2,011)	(887)
Noninterest income	33	17	15
Noninterest expense
Salaries and employee benefits	7,808	6,915	7,209
Occupancy and equipment expenses	337	317	305
Data processing and communications expenses	388	344	399
Other expenses	3,953	3,683	3,857
Total noninterest expense	12,486	11,259	11,770
Income before income tax expense	22,774	18,860	16,314
Income tax expense	4,689	4,493	3,439
Net income	18,085	14,367	12,875
Total assets	1,192,433	909,747	781,365
Goodwill	64,498	64,498	64,498
Other intangible assets, net	$ 8,940	$ 11,890	$ 14,845

CONDENSED FINANCIAL INFORMATI_3

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash and due from banks	$ 284,567	$ 307,813
Other assets	416,213	413,419
Total assets	25,053,286	23,858,321	$ 20,438,638
Liabilities
Other liabilities	389,090	354,265
Other borrowings	1,875,736	739,879
Subordinated deferrable interest debentures	128,322	126,328
Total liabilities	21,855,886	20,891,870
Shareholders' equity	3,197,400	2,966,451	$ 2,647,088	$ 2,469,582
Total liabilities and shareholders’ equity	25,053,286	23,858,321
Ameris Bancorp
Assets
Cash and due from banks	153,099	239,822
Investment in subsidiaries	3,477,917	3,154,148
Other assets	19,896	27,340
Total assets	3,650,912	3,421,310
Liabilities
Other liabilities	23,985	27,901
Other borrowings	301,205	300,630
Subordinated deferrable interest debentures	128,322	126,328
Total liabilities	453,512	454,859
Shareholders' equity	3,197,400	2,966,451
Total liabilities and shareholders’ equity	$ 3,650,912	$ 3,421,310

CONDENSED FINANCIAL INFORMATI_4

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income
Securities gains	$ 270	$ 0	$ 0
Total interest income	893,886	703,112	726,503
Expense
Interest expense	92,860	47,785	88,750
Other expense	45,544	53,148	54,870
Income tax benefit	(106,558)	(119,199)	(78,256)
Net income	346,540	376,913	261,988
Ameris Bancorp
Income
Dividends from subsidiaries	50,000	142,000	93,000
Other income	175	101	910
Total interest income	50,445	142,101	93,910
Expense
Interest expense	22,170	19,610	17,616
Other expense	11,154	13,031	8,300
Total noninterest expense	33,324	32,641	25,916
Income before income tax expense	17,121	109,460	67,994
Income tax benefit	8,553	6,878	5,225
Income before equity in undistributed income of subsidiaries	25,674	116,338	73,219
Equity in undistributed income of subsidiaries	320,866	260,575	188,769
Net income	$ 346,540	$ 376,913	$ 261,988

CONDENSED FINANCIAL INFORMATI_5

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net income	$ 346,540	$ 376,913	$ 261,988
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation expense	6,706	7,948	3,810
(Decrease) increase in interest payable	6,217	(1,175)	(6,036)
(Increase) decrease in tax receivable	5,177	7,005	(12,062)
Provision for deferred taxes	(35,677)	38,411	(7,929)
Gain on sale of other investments	(270)	(532)	0
Change attributable to other operating activities	(4,991)	247	(97,730)
Net cash provided by operating activities	1,062,473	9,140	798,396
INVESTING ACTIVITIES
Proceeds from bank owned life insurance	101	1,309	3,381
Net cash used in investing activities	(4,874,530)	(420,984)	(1,200,726)
Financing Activities, net of effects of business combinations
Purchase of treasury shares	(22,421)	(9,439)	(7,995)
Dividends paid - common stock	(41,610)	(41,798)	(41,685)
Proceeds from other borrowings	3,950,000	0	7,202,981
Repayment of other borrowings	(2,814,576)	(296,325)	(8,176,491)
Proceeds from exercise of stock options	2,799	4,532	2,262
Net cash provided by financing activities	865,532	2,359,195	1,897,787
Net increase (decrease) in cash, cash equivalents and restricted cash	(2,946,525)	1,947,351	1,495,457
Cash, cash equivalents and restricted cash at beginning of period	4,064,657	2,117,306	621,849
Cash, cash equivalents and restricted cash at end of period	1,118,132	4,064,657	2,117,306
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	86,643	48,960	94,786
Cash received during the year for income taxes	133,894	71,807	98,609
Ameris Bancorp
OPERATING ACTIVITIES
Net income	346,540	376,913	261,988
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation expense	6,706	7,948	3,810
Undistributed earnings of subsidiaries	(320,866)	(260,575)	(188,769)
(Decrease) increase in interest payable	(961)	(36)	847
(Increase) decrease in tax receivable	8,596	(6,238)	6,001
Provision for deferred taxes	(649)	1,694	(1,225)
Gain on sale of other investments	(270)	0	0
Change attributable to other operating activities	200	3,678	7,652
Total adjustments	(307,244)	(253,529)	(171,684)
Net cash provided by operating activities	39,296	123,384	90,304
INVESTING ACTIVITIES
Net (increase) decrease in other investments	213	(4,500)	(8,012)
Investment in subsidiary	(65,000)	0	(75,000)
Proceeds from bank owned life insurance	0	0	2,383
Net cash used in investing activities	(64,787)	(4,500)	(80,629)
Financing Activities, net of effects of business combinations
Purchase of treasury shares	(22,421)	(9,439)	(7,995)
Dividends paid - common stock	(41,610)	(41,798)	(41,685)
Proceeds from other borrowings	0	0	108,149
Repayment of other borrowings	0	0	(5,155)
Proceeds from exercise of stock options	2,799	4,532	2,262
Net cash provided by financing activities	(61,232)	(46,705)	55,576
Net increase (decrease) in cash, cash equivalents and restricted cash	(86,723)	72,179	65,251
Cash, cash equivalents and restricted cash at beginning of period	239,822	167,643	102,392
Cash, cash equivalents and restricted cash at end of period	153,099	239,822	167,643
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	23,131	19,646	16,769
Cash received during the year for income taxes	$ (16,499)	$ (2,367)	$ (10,000)

LOAN SERVICING RIGHTS - Schedul

LOAN SERVICING RIGHTS - Schedule of Carrying Value of Loan Servicing Rights Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 150,457	$ 212,500
Residential mortgage
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	147,014	206,944	$ 130,630	$ 94,902
SBA
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	3,443	5,556	5,839	7,886
Residential mortgage servicing impairment
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 0	$ 25,782	$ 39,407	$ 104

LOAN SERVICING RIGHTS - Narrati

LOAN SERVICING RIGHTS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Residential mortgage
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 69,100	$ 51,400	$ 31,100
SBA
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	3,600	4,000	4,400
Indirect automobile
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 243	$ 616	$ 1,700

LOAN SERVICING RIGHTS - Sched_2

LOAN SERVICING RIGHTS - Schedule of Activity of Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	$ 212,500
Amortization	(3,002)
Ending carrying value, net	150,457	$ 212,500
Residential mortgage
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	206,944	130,630	$ 94,902
Additions	64,020	93,229	98,182
Amortization	(24,995)	(30,540)	(23,151)
(Impairment)/recoveries	21,824	13,625	(39,303)
Disposals	(120,779)	0	0
Ending carrying value, net	147,014	206,944	130,630
SBA
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	5,556	5,839	7,886
Additions	889	954	1,571
Purchase accounting adjustment	0	0	(1,214)
Amortization		(2,142)	(1,640)
(Impairment)/recoveries	0	905	(764)
Ending carrying value, net	3,443	5,556	5,839
Indirect automobile
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	0	73	247
Addition due to acquisition	0	0	0
Amortization	0	(73)	(174)
(Impairment)/recoveries	0	0	0
Ending carrying value, net	$ 0	$ 0	$ 73

LOAN SERVICING RIGHTS - Sched_3

LOAN SERVICING RIGHTS - Schedule of Activity of Servicing Rights Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	$ 212,500
Ending carrying value, net	150,457	$ 212,500
Residential mortgage servicing impairment
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	25,782	39,407	$ 104
Additions	0	1,398	39,303
Recoveries	(21,824)	(15,023)	0
Disposals	(3,958)	0	0
Ending carrying value, net	0	25,782	39,407
SBA servicing impairment
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning carrying value, net	0	905	141
Additions	0	0	1,645
Recoveries	0	(905)	(881)
Ending carrying value, net	$ 0	$ 0	$ 905

LOAN SERVICING RIGHTS - Sched_4

LOAN SERVICING RIGHTS - Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 326,418	$ 410,167
Weighted average term (months)	3 years 8 months 8 days	3 years 7 months 24 days
Modeled prepayment speed	18.24%	17.68%
Decline in fair value due to a 10% adverse change	$ (177)	$ (291)
Decline in fair value due to a 20% adverse change	$ (340)	$ (557)
Weighted average discount rate	19.57%	11.92%
Decline in fair value due to a 10% adverse change	$ (83)	$ (144)
Decline in fair value due to a 20% adverse change	(163)	(282)
Residential mortgage
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 10,046,052	$ 16,786,442
Loans serviced For others, percentage	100%	100%
Weighted average term (months)	353 months	341 months
Weighted average age (months)	22 months	20 months
Modeled prepayment speed	8.22%	12.96%
Decline in fair value due to a 10% adverse change	$ (5,800)	$ (8,368)
Decline in fair value due to a 20% adverse change	$ (11,184)	$ (16,157)
Weighted average discount rate	10%	8.77%
Decline in fair value due to a 10% adverse change	$ (6,413)	$ (6,984)
Decline in fair value due to a 20% adverse change	$ (12,330)	$ (13,504)
Residential mortgage | FHLMC
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced For others, percentage	16.80%	21.88%
Residential mortgage | FNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced For others, percentage	50.09%	60.26%
Residential mortgage | GNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced For others, percentage	33.11%	17.86%

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $551 and $681, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% (2027 subordinated notes) - Senior Subordinated Notes - USD ($) $ in Millions	Feb. 28, 2023	Mar. 13, 2017
Subsequent Event [Line Items]
Interest rate, stated percentage		5.75%
Face amount		$ 75
Subsequent Event
Subsequent Event [Line Items]
Interest rate, stated percentage	5.75%
Face amount	$ 75
Accrued and unpaid interest	$ 1.6

Uncategorized Items - abcb-2022

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-02 [Member]