Ameris Bancorp (ABCB) 10-Q 8 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
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 Rd 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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		69,139,288
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Central Index Key	0000351569
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 284,552	$ 284,567
Federal funds sold and interest-bearing deposits in banks	1,034,578	833,565
Cash and cash equivalents	1,319,130	1,118,132
Debt securities available-for-sale, at fair value, net of allowance for credit losses of $82 and $75	1,460,356	1,500,060
Debt securities held-to-maturity, at amortized cost, net of allowance for credit losses of $— and $— (fair value of $121,891 and $114,538)	142,513	134,864
Other investments	109,656	110,992
Loans held for sale, at fair value	391,472	392,078
Loans, net of unearned income	20,471,759	19,855,253
Allowance for credit losses	(272,071)	(205,677)
Loans, net	20,199,688	19,649,576
Other real estate owned, net	6,170	843
Premises and equipment, net	218,662	220,283
Goodwill	1,015,646	1,015,646
Other intangible assets, net	96,800	106,194
Cash value of bank owned life insurance	391,483	388,405
Other assets	449,042	416,213
Total assets	25,800,618	25,053,286
Deposits:
Noninterest-bearing	6,706,897	7,929,579
Interest-bearing	13,736,228	11,533,159
Total deposits	20,443,125	19,462,738
Other borrowings	1,536,989	1,875,736
Subordinated deferrable interest debentures	129,319	128,322
Other liabilities	406,555	389,090
Total liabilities	22,515,988	21,855,886
Commitments and Contingencies (Note 8)
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; 72,514,630 and 72,263,727 shares issued	72,515	72,264
Capital surplus	1,939,865	1,935,211
Retained earnings	1,414,742	1,311,258
Accumulated other comprehensive loss, net of tax	(50,618)	(46,507)
Treasury stock, at cost, 3,374,847 and 2,894,677 shares	(91,874)	(74,826)
Total shareholders’ equity	3,284,630	3,197,400
Total liabilities and shareholders’ equity	$ 25,800,618	$ 25,053,286

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt securities available-for-sale, allowance for credit loss	$ 82	$ 75
Debt securities, held-to-maturity, allowance for credit loss	0	0
Debt securities held-to-maturity	$ 121,891	$ 114,538
Preferred stock, stated value (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 value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	72,514,630	72,263,727
Treasury stock (in shares)	3,374,847	2,894,677

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest income
Interest and fees on loans	$ 292,012	$ 190,740	$ 563,976	$ 368,306
Interest on taxable securities	15,915	7,064	30,215	11,303
Interest on nontaxable securities	339	269	678	455
Interest on deposits in other banks and federal funds sold	13,686	4,495	22,799	5,878
Total interest income	321,952	202,568	617,668	385,942
Interest expense
Interest on deposits	88,087	4,908	141,269	9,000
Interest on other borrowings	24,325	6,296	55,207	13,034
Total interest expense	112,412	11,204	196,476	22,034
Net interest income	209,540	191,364	421,192	363,908
Provision for loan losses	43,643	13,227	93,019	10,493
Provision for unfunded commitments	1,873	1,779	2,219	10,788
Provision for other credit losses	0	(82)	7	(126)
Provision for credit losses	45,516	14,924	95,245	21,155
Net interest income after provision for credit losses	164,024	176,440	325,947	342,753
Noninterest income
Service charges on deposit accounts	11,295	11,148	22,231	22,206
Mortgage banking activity	40,742	58,761	72,134	121,699
Other service charges, commissions and fees	975	998	1,946	1,937
Net gain (loss) on securities	(6)	248	0	221
Other noninterest income	14,343	12,686	27,088	24,689
Total noninterest income	67,349	83,841	123,399	170,752
Noninterest expense
Salaries and employee benefits	81,336	81,545	162,246	165,826
Occupancy and equipment	12,522	12,746	25,508	25,473
Data processing and communications expenses	13,451	12,155	26,485	24,727
Credit resolution-related expenses	848	496	1,283	(469)
Advertising and marketing	2,627	3,122	6,159	5,110
Amortization of intangible assets	4,688	5,144	9,394	10,325
Merger and conversion charges	0	0	0	977
Loan servicing expense	8,771	9,920	17,102	18,839
Other noninterest expenses	24,160	17,068	39,647	35,208
Total noninterest expense	148,403	142,196	287,824	286,016
Income before income tax expense	82,970	118,085	161,522	227,489
Income tax expense	20,335	28,019	38,466	55,725
Net income	62,635	90,066	123,056	171,764
Other comprehensive loss
Net unrealized holding losses arising during period on debt securities available-for-sale, net of tax benefit of $(5,118), $(2,870), $(1,399) and $(7,503)	(15,037)	(10,794)	(4,111)	(28,225)
Total other comprehensive loss	(15,037)	(10,794)	(4,111)	(28,225)
Comprehensive income	$ 47,598	$ 79,272	$ 118,945	$ 143,539
Basic earnings per common share (in dollars per share)	$ 0.91	$ 1.30	$ 1.78	$ 2.48
Diluted earnings per common share (in dollars per share)	$ 0.91	$ 1.30	$ 1.78	$ 2.47
Weighted average common shares outstanding
Basic (in shares)	68,990	69,136	69,085	69,246
Diluted (in shares)	69,035	69,316	69,192	69,485

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Tax benefit from unrealized holding losses on securities arising during period	$ (5,118)	$ (2,870)	$ (1,399)	$ (7,503)

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (unaudited) - USD ($) $ in Thousands	Total	Cumulative effect of change in accounting principle for ASU 2022-02	Common Stock	Capital Surplus	Retained Earnings	Retained Earnings Cumulative effect of change in accounting principle for ASU 2022-02	Accumulated Other Comprehensive Income (Loss), Net of Tax	Treasury Stock
Balance at beginning of period (in shares) at Dec. 31, 2021			72,017,126
Balance at beginning of period (in shares) at Dec. 31, 2021								2,407,898
Balance at beginning of period at Dec. 31, 2021	$ 2,966,451		$ 72,017	$ 1,924,813	$ 1,006,436		$ 15,590	$ (52,405)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			164,346
Issuance of restricted shares	1,341		$ 164	1,177
Forfeitures of restricted shares (in shares)			(10,751)
Forfeitures of restricted shares	(91)		$ (10)	(81)
Proceeds from exercise of stock options (in shares)			81,135
Proceeds from exercise of stock options	2,324		$ 80	2,244
Share-based compensation	2,935			2,935
Purchase of treasury shares (in shares)								483,497
Purchase of treasury shares	(22,282)							$ (22,282)
Net income	171,764				171,764
Dividends on common shares	(20,841)				(20,841)
Other comprehensive loss during the period	(28,225)						(28,225)
Balance at end of period (in shares) at Jun. 30, 2022			72,251,856
Balance at end of period (in shares) at Jun. 30, 2022								2,891,395
Balance at end of period at Jun. 30, 2022	3,073,376		$ 72,251	1,931,088	1,157,359		(12,635)	$ (74,687)
Balance at beginning of period (in shares) at Dec. 31, 2021			72,017,126
Balance at beginning of period (in shares) at Dec. 31, 2021								2,407,898
Balance at beginning 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, 2022			72,263,727
Balance at end of period (in shares) at Dec. 31, 2022	2,894,677							2,894,677
Balance at end of period at Dec. 31, 2022	$ 3,197,400	$ 1,277	$ 72,264	1,935,211	1,311,258	$ 1,277	(46,507)	$ (74,826)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]	Accounting Standards Update 2016-02 [Member]
Balance at beginning of period (in shares) at Mar. 31, 2022			72,212,322
Balance at beginning of period (in shares) at Mar. 31, 2022								2,773,238
Balance at beginning of period at Mar. 31, 2022	$ 3,007,159		$ 72,212	1,928,702	1,077,725		(1,841)	$ (69,639)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			18,953
Issuance of restricted shares	0		$ 19	(19)
Forfeitures of restricted shares (in shares)			(10,751)
Forfeitures of restricted shares	(92)		$ (11)	(81)
Proceeds from exercise of stock options (in shares)			31,332
Proceeds from exercise of stock options	880		$ 31	849
Share-based compensation	1,637			1,637
Purchase of treasury shares (in shares)								118,157
Purchase of treasury shares	(5,048)							$ (5,048)
Net income	90,066				90,066
Dividends on common shares	(10,432)				(10,432)
Other comprehensive loss during the period	(10,794)						(10,794)
Balance at end of period (in shares) at Jun. 30, 2022			72,251,856
Balance at end of period (in shares) at Jun. 30, 2022								2,891,395
Balance at end of period at Jun. 30, 2022	$ 3,073,376		$ 72,251	1,931,088	1,157,359		(12,635)	$ (74,687)
Balance at beginning of period (in shares) at Dec. 31, 2022			72,263,727
Balance at beginning of period (in shares) at Dec. 31, 2022	2,894,677							2,894,677
Balance at beginning of period at Dec. 31, 2022	$ 3,197,400	$ 1,277	$ 72,264	1,935,211	1,311,258	$ 1,277	(46,507)	$ (74,826)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			131,930
Issuance of restricted shares	0		$ 132	(132)
Issuance of common shares pursuant to PSU agreements (in shares)			102,973
Issuance of common shares pursuant to PSU agreements	0		$ 103	(103)
Proceeds from exercise of stock options (in shares)			16,000
Proceeds from exercise of stock options	476		$ 16	460
Share-based compensation	4,429			4,429
Purchase of treasury shares (in shares)								480,170
Purchase of treasury shares	(17,048)							$ (17,048)
Net income	123,056				123,056
Dividends on common shares	(20,849)				(20,849)
Other comprehensive loss during the period	$ (4,111)						(4,111)
Balance at end of period (in shares) at Jun. 30, 2023			72,514,630
Balance at end of period (in shares) at Jun. 30, 2023	3,374,847							3,374,847
Balance at end of period at Jun. 30, 2023	$ 3,284,630		$ 72,515	1,939,865	1,414,742		(50,618)	$ (91,874)
Balance at beginning of period (in shares) at Mar. 31, 2023			72,484,210
Balance at beginning of period (in shares) at Mar. 31, 2023								3,110,347
Balance at beginning of period at Mar. 31, 2023	3,253,195		$ 72,484	1,937,664	1,362,512		(35,581)	$ (83,884)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			30,420
Issuance of restricted shares	0		$ 31	(31)
Share-based compensation	2,232			2,232
Purchase of treasury shares (in shares)								264,500
Purchase of treasury shares	(7,990)							$ (7,990)
Net income	62,635				62,635
Dividends on common shares	(10,405)				(10,405)
Other comprehensive loss during the period	$ (15,037)						(15,037)
Balance at end of period (in shares) at Jun. 30, 2023			72,514,630
Balance at end of period (in shares) at Jun. 30, 2023	3,374,847							3,374,847
Balance at end of period at Jun. 30, 2023	$ 3,284,630		$ 72,515	$ 1,939,865	$ 1,414,742		$ (50,618)	$ (91,874)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividends on common share (in dollars per share)	$ 0.15	$ 0.15	$ 0.30	$ 0.30

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating Activities
Net income	$ 123,056	$ 171,764
Adjustments reconciling net income to net cash provided by (used in) operating activities:
Depreciation	9,409	9,191
Net losses on sale or disposal of premises and equipment	74	39
Provision for credit losses	95,245	21,155
Net write-downs and (gains) losses on sale of other real estate owned	37	(1,758)
Share-based compensation expense	4,429	3,045
Amortization of intangible assets	9,394	10,325
Amortization of operating lease right of use assets	5,672	5,750
Provision for deferred taxes	(10,507)	10,505
Net (accretion) amortization of debt securities available-for-sale	(2,834)	588
Net (accretion) amortization of debt securities held-to-maturity	(88)	51
Net amortization of other investments	753	396
Net gain on securities	0	(221)
Accretion of discount on purchased loans, net	(464)	(627)
Net amortization on other borrowings	703	216
Amortization of subordinated deferrable interest debentures	997	997
Loan servicing asset recovery	0	(20,492)
Originations of mortgage loans held for sale	(1,839,990)	(2,406,310)
Payments received on mortgage loans held for sale	8,629	19,746
Proceeds from sales of mortgage loans held for sale	1,826,177	2,833,622
Net (gains) losses on sale of mortgage loans held for sale	(819)	78,173
Originations of SBA loans	(22,506)	(30,793)
Proceeds from sales of SBA loans	24,972	40,286
Net gains on sale of SBA loans	(1,231)	(3,484)
Increase in cash surrender value of bank owned life insurance	(4,482)	(3,716)
Gain on bank owned life insurance proceeds	(486)	0
Gain on debt redemption	(1,027)	0
Change attributable to other operating activities	(949)	(24,580)
Net cash provided by operating activities	224,164	713,868
Investing Activities, net of effects of business combinations
Purchases of debt securities available-for-sale	0	(613,715)
Purchases of debt securities held-to-maturity	(8,543)	(33,217)
Proceeds from maturities and paydowns of debt securities available-for-sale	37,021	117,664
Proceeds from maturities and paydowns of debt securities held-to-maturity	982	1,362
Net (increase) decrease in other investments	583	(2,123)
Net increase in loans	(653,613)	(1,533,706)
Purchases of premises and equipment	(7,881)	(8,192)
Proceeds from sale of premises and equipment	19	46
Proceeds from sales of other real estate owned	1,955	4,962
Purchases of bank owned life insurance	0	(50,000)
Proceeds from bank owned life insurance	1,890	0
Net cash and cash equivalents paid in acquisitions	0	(14,003)
Net cash used in investing activities	(627,587)	(2,130,922)
Financing Activities, net of effects of business combinations
Net increase in deposits	980,387	19,429
Net decrease in securities sold under agreements to repurchase	0	(4,892)
Proceeds from other borrowings	10,625,000	0
Repayment of other borrowings	(10,963,423)	(314,503)
Proceeds from exercise of stock options	476	2,324
Dividends paid - common stock	(20,971)	(20,843)
Purchase of treasury shares	(17,048)	(22,282)
Net cash provided by (used in) financing activities	604,421	(340,767)
Net increase (decrease) in cash, cash equivalents and restricted cash	200,998	(1,757,821)
Cash, cash equivalents and restricted cash at beginning of period	1,118,132	4,064,657
Cash, cash equivalents and restricted cash at end of period	1,319,130	2,306,836
Cash paid (received) during the period for:
Interest	182,077	23,472
Income taxes	62,186	51,851
Loans transferred to other real estate owned	7,319	229
Loans transferred from loans held for sale to loans held for investment	5,374	167,727
Loans provided for the sales of other real estate owned	0	2,288
Right-of-use assets obtained in exchange for new operating lease liabilities	2,022	1,537
Assets acquired in business acquisitions	0	10,734
Liabilities assumed in business acquisitions	0	(3,269)
Change in unrealized loss on securities available-for-sale, net of tax	$ (4,111)	$ (28,225)

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	NOTE 1 – BASIS OF PRESENTATION AND ACCOUNTING POLICIES Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At June 30, 2023, the Bank operated 164 branches in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market. Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. In preparing the consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 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. There was no restricted cash held at both June 30, 2023 and December 31, 2022. Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations. The reclassifications had no effect on net income or shareholders' equity as previously reported. Accounting Standards Adopted in 2023 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. The Company adopted this ASU effective January 1, 2023 on a prospective basis, except for the amendments related to recognition and measurement of TDRs, which were adopted using the modified retrospective method. The adoption was not material and resulted in a reduction to the allowance for credit losses of $1.7 million and an increase to retained earnings of $1.3 million.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 2 – INVESTMENT SECURITIES The amortized cost and estimated fair value of securities available-for-sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Securities available-for-sale Amortized Allowance for Credit Losses Gross Gross Estimated June 30, 2023 U.S. Treasuries $ 779,382 $ — $ — $ (20,716) $ 758,666 U.S. government-sponsored agencies 1,029 — — (57) 972 State, county and municipal securities 33,340 — 1 (1,113) 32,228 Corporate debt securities 15,897 (82) — (760) 15,055 SBA pool securities 25,799 — 3 (1,976) 23,826 Mortgage-backed securities 669,371 — 16 (39,778) 629,609 Total debt securities available-for-sale $ 1,524,818 $ (82) $ 20 $ (64,400) $ 1,460,356 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 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 June 30, 2023 State, county and municipal securities $ 31,905 $ — $ (5,297) $ 26,608 Mortgage-backed securities 110,608 — (15,325) 95,283 Total debt securities held-to-maturity $ 142,513 $ — $ (20,622) $ 121,891 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 The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of June 30, 2023, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these 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 Estimated Fair Value Amortized Estimated Fair Value Due in one year or less $ 95,908 $ 94,723 $ — $ — Due from one year to five years 724,844 704,037 — — Due from five to ten years 12,849 12,129 — — Due after ten years 21,846 19,858 31,905 26,608 Mortgage-backed securities 669,371 629,609 110,608 95,283 $ 1,524,818 $ 1,460,356 $ 142,513 $ 121,891 Securities with a carrying value of approximately $860.6 million and $861.6 million at June 30, 2023 and December 31, 2022, respectively, serve as collateral to secure public deposits 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 June 30, 2023 and December 31, 2022: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities available-for-sale Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2023 U.S. Treasuries $ 522,853 $ (11,833) $ 235,813 $ (8,883) $ 758,666 $ (20,716) U.S. government-sponsored agencies — — 972 (57) 972 (57) State, county and municipal securities 19,141 (337) 12,002 (776) 31,143 (1,113) Corporate debt securities 867 (30) 13,188 (730) 14,055 (760) SBA pool securities 465 (28) 23,198 (1,948) 23,663 (1,976) Mortgage-backed securities 328,380 (16,691) 299,788 (23,087) 628,168 (39,778) Total debt securities available-for-sale $ 871,706 $ (28,919) $ 584,961 $ (35,481) $ 1,456,667 $ (64,400) 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 available-for-sale $ 1,405,288 $ (56,816) $ 27,331 $ (2,318) $ 1,432,619 $ (59,134) As of June 30, 2023, the Company’s available-for-sale security portfolio consisted of 429 securities, 423 of which were in an unrealized loss position. At June 30, 2023, the Company held 327 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. At June 30, 2023, the Company held 30 U.S. Small Business Administration (“SBA”) pool securities, 31 state, county and municipal securities, six corporate securities, one U.S. government-sponsored agency security, and 28 U.S. Treasury securities 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 June 30, 2023 and December 31, 2022: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2023 State, county and municipal securities $ 7,486 $ (514) $ 19,122 $ (4,783) $ 26,608 $ (5,297) Mortgage-backed securities 31,528 (1,270) 63,755 (14,055) 95,283 (15,325) Total debt securities held-to-maturity $ 39,014 $ (1,784) $ 82,877 $ (18,838) $ 121,891 $ (20,622) 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) As of June 30, 2023, the Company’s held-to-maturity security portfolio consisted of 27 securities, all of which were in an unrealized loss position. At June 30, 2023, the Company held 21 mortgage-backed securities and six state, county and municipal securities that were in an unrealized loss position. At June 30, 2023 and December 31, 2022, 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”) evaluate 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 available-for-sale investment securities at an unrealized loss position at June 30, 2023, 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 June 30, 2023, management determined that $82,000 was attributable to credit impairment and an allowance for credit losses was recorded. The remaining $64.4 million in unrealized loss was determined to be from factors other than credit. (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Allowance for credit losses 2023 2022 2023 2022 Beginning balance $ 82 $ — $ 75 $ — Provision for other credit losses — 88 7 88 Ending balance $ 82 $ 88 $ 82 $ 88 The Company's held-to-maturity securities have no expected credit losses, and no related allowance for credit losses has been established. Total net gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2023 2022 2023 2022 Unrealized holding gains (losses) on equity securities $ (6) $ (22) $ — $ (49) Net realized gains on sales of other investments — 270 — 270 Net gain (loss) on securities $ (6) $ 248 $ — $ 221

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 2,718,831 $ 2,679,403 Consumer 307,486 384,037 Indirect automobile 63,231 108,648 Mortgage warehouse 1,147,413 1,038,924 Municipal 510,410 509,151 Premium finance 988,731 1,023,479 Real estate – construction and development 2,217,744 2,086,438 Real estate – commercial and farmland 7,815,779 7,604,867 Real estate – residential 4,702,134 4,420,306 $ 20,471,759 $ 19,855,253 Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets totaling $69.8 million and $69.3 million at June 30, 2023 and December 31, 2022, respectively. The Company had no recorded allowance for credit related to accrued interest on loans at both June 30, 2023 and December 31, 2022. 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 to interest income. Interest 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: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 8,774 $ 11,094 Consumer 235 420 Indirect automobile 318 346 Real estate – construction and development 447 523 Real estate – commercial and farmland 10,657 13,203 Real estate – residential (1) 106,249 109,222 $ 126,680 $ 134,808 (1) Included in real estate - residential were $69.7 million and $69.6 million of serviced GNMA-guaranteed nonaccrual loans at June 30, 2023 and December 31, 2022, respectively. There was no interest income recognized on nonaccrual loans during the six months ended June 30, 2023 and 2022. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 1,344 $ 33 Real estate – commercial and farmland 7,997 1,464 Real estate – residential 61,573 58,734 $ 70,914 $ 60,231 The following table presents an analysis of past-due loans as of June 30, 2023 and December 31, 2022: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2023 Commercial, financial and agricultural $ 12,380 $ 5,976 $ 10,370 $ 28,726 $ 2,690,105 $ 2,718,831 $ 4,385 Consumer 5,111 815 435 6,361 301,125 307,486 331 Indirect automobile 138 49 136 323 62,908 63,231 — Mortgage warehouse — — — — 1,147,413 1,147,413 — Municipal — — — — 510,410 510,410 — Premium finance 6,795 9,087 8,387 24,269 964,462 988,731 8,387 Real estate – construction and development 1,061 19 764 1,844 2,215,900 2,217,744 321 Real estate – commercial and farmland 2,782 2,883 7,755 13,420 7,802,359 7,815,779 — Real estate – residential 31,604 12,691 102,664 146,959 4,555,175 4,702,134 — Total $ 59,871 $ 31,520 $ 130,511 $ 221,902 $ 20,249,857 $ 20,471,759 $ 13,424 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 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 fair value of the collateral 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 exceeds the estimated fair value of the collateral. The following table presents an analysis of individually evaluated collateral-dependent financial assets and related allowance for credit losses: June 30, 2023 December 31, 2022 (dollars in thousands) Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 3,941 $ 670 $ 7,128 $ 6,294 Mortgage warehouse — — — — Premium finance 736 — 3,233 — Real estate – construction and development 601 94 780 13 Real estate – commercial and farmland 9,139 286 15,168 1,428 Real estate – residential 18,437 4,902 15,464 2,066 $ 32,854 $ 5,952 $ 41,773 $ 9,801 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 tables present the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands) as of June 30, 2023 and December 31, 2022. Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the tables 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 June 30, 2023 or December 31, 2022. As of June 30, 2023 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2023 2022 2021 2020 2019 Prior Total Commercial, Financial and Agricultural Risk Grade: Pass $ 546,295 $ 919,283 $ 454,312 $ 133,061 $ 79,731 $ 67,945 $ 496,253 $ 2,696,880 6 25 608 75 118 163 2,301 913 4,203 7 3,548 2,233 2,561 1,185 3,079 2,895 2,247 17,748 Total commercial, financial and agricultural $ 549,868 $ 922,124 $ 456,948 $ 134,364 $ 82,973 $ 73,141 $ 499,413 $ 2,718,831 Current-period gross charge offs 978 12,715 7,700 961 610 2,560 25 25,549 Consumer Risk Grade: Pass $ 29,695 $ 23,736 $ 8,734 $ 31,252 $ 19,417 $ 25,483 $ 167,962 $ 306,279 6 — 7 — 1 — 93 198 299 7 12 111 39 99 98 463 86 908 Total consumer $ 29,707 $ 23,854 $ 8,773 $ 31,352 $ 19,515 $ 26,039 $ 168,246 $ 307,486 Current-period gross charge offs 2 222 50 1,076 671 968 203 3,192 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ 8,614 $ 54,028 $ — $ 62,642 6 — — — — — 2 — 2 7 — — — — 35 552 — 587 Total indirect automobile $ — $ — $ — $ — $ 8,649 $ 54,582 $ — $ 63,231 Current-period gross charge offs — — — — — 99 — 99 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 1,064,769 $ 1,064,769 6 — — — — — — 82,644 82,644 7 — — — — — — — — Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,147,413 $ 1,147,413 Current-period gross charge offs — — — — — — — — Municipal Risk Grade: Pass $ 2,569 $ 25,452 $ 54,458 $ 184,799 $ 15,112 $ 228,020 $ — $ 510,410 Total municipal $ 2,569 $ 25,452 $ 54,458 $ 184,799 $ 15,112 $ 228,020 $ — $ 510,410 Current-period gross charge offs — — — — — — — — Premium Finance Risk Grade: Pass $ 797,510 $ 178,702 $ 4,132 $ — $ — $ — $ — $ 980,344 7 1,621 6,766 — — — — — 8,387 Total premium finance $ 799,131 $ 185,468 $ 4,132 $ — $ — $ — $ — $ 988,731 Current-period gross charge offs 4 2,955 310 — — — — 3,269 As of June 30, 2023 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2023 2022 2021 2020 2019 Prior Total Real Estate – Construction and Development Risk Grade: Pass $ 218,089 $ 841,086 $ 792,121 $ 191,193 $ 48,648 $ 35,502 $ 75,878 $ 2,202,517 6 — — — — — 517 — 517 7 — 592 304 164 — 13,650 — 14,710 Total real estate – construction and development $ 218,089 $ 841,678 $ 792,425 $ 191,357 $ 48,648 $ 49,669 $ 75,878 $ 2,217,744 Current-period gross charge offs — — — — — — — — Real Estate – Commercial and Farmland Risk Grade: Pass $ 351,788 $ 1,807,366 $ 1,926,491 $ 1,148,117 $ 813,499 $ 1,556,760 $ 99,724 $ 7,703,745 6 — 348 — 1,232 30,476 46,854 500 79,410 7 — 198 449 2,651 4,398 24,928 — 32,624 Total real estate – commercial and farmland $ 351,788 $ 1,807,912 $ 1,926,940 $ 1,152,000 $ 848,373 $ 1,628,542 $ 100,224 $ 7,815,779 Current-period gross charge offs — — — — 3,151 169 — 3,320 Real Estate - Residential Risk Grade: Pass $ 451,392 $ 1,462,604 $ 1,181,824 $ 525,870 $ 253,419 $ 466,163 $ 245,958 $ 4,587,230 6 — 233 142 266 676 2,406 237 3,960 7 809 14,196 21,021 25,900 20,687 26,533 1,798 110,944 Total real estate - residential $ 452,201 $ 1,477,033 $ 1,202,987 $ 552,036 $ 274,782 $ 495,102 $ 247,993 $ 4,702,134 Current-period gross charge offs 24 — 9 — — 105 59 197 Total Loans Risk Grade: Pass $ 2,397,338 $ 5,258,229 $ 4,422,072 $ 2,214,292 $ 1,238,440 $ 2,433,901 $ 2,150,544 $ 20,114,816 6 25 1,196 217 1,617 31,315 52,173 84,492 171,035 7 5,990 24,096 24,374 29,999 28,297 69,021 4,131 185,908 Total loans $ 2,403,353 $ 5,283,521 $ 4,446,663 $ 2,245,908 $ 1,298,052 $ 2,555,095 $ 2,239,167 $ 20,471,759 Total current-period gross charge offs 1,008 15,892 8,069 2,037 4,432 3,901 287 35,626 As of December 31, 2022 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2022 2021 2020 2019 2018 Prior Total 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 As of December 31, 2022 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2022 2021 2020 2019 2018 Prior Total 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 Allowance for Credit Losses on Loans The allowance for credit losses represents an allowance for expected losses over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio. 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 (the “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, 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 an Asset Quality Rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged off. The Company’s methodologies for estimating the allowance for credit losses 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 expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of loans with similar risk characteristics for which the historical loss experience was observed. The Company utilizes a one year reasonable and supportable forecast period. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters after the reasonable and supportable forecast period. During the six months ended June 30, 2023, the allowance for credit losses increased due to a decline in forecasted macroeconomic factors, particularly residential and commercial real estate price indices and organic loan growth during the period. The allowance for credit losses was determined at June 30, 2023 using a weighting of two 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 75% and the upside 10th percentile S-1 scenario was weighted at 25%. The allowance for credit losses was determined at December 31, 2022 solely using the Moody's baseline scenario economic forecast. The current forecast reflects, among other things, declines in forecast levels of home prices and commercial real estate prices compared with the forecast at December 31, 2022. The following tables detail activity and end of period balances 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. Three Months Ended June 30, 2023 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2023 $ 45,238 $ 4,893 $ 137 $ 1,924 $ 354 $ 893 Provision for loan losses 15,322 1,513 (199) 411 3 51 Loans charged off (13,316) (2,052) (65) — — (1,848) Recoveries of loans previously charged off 3,545 194 225 — — 1,680 Balance, June 30, 2023 $ 50,789 $ 4,548 $ 98 $ 2,335 $ 357 $ 776 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2023 $ 42,841 $ 87,124 $ 59,254 $ 242,658 Provision for loan losses 11,276 12,275 2,991 43,643 Loans charged off — (3,320) (69) (20,670) Recoveries of loans previously charged off 472 61 263 6,440 Balance, June 30, 2023 $ 54,589 $ 96,140 $ 62,439 $ 272,071 Six Months Ended June 30, 2023 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2022 $ 39,455 $ 5,413 $ 174 $ 2,118 $ 357 $ 1,025 Adjustment to allowance for adoption of ASU 2022-02 (105) — — — — — Provision for loan losses 31,400 1,836 (418) 217 — (42) Loans charged off (25,549) (3,192) (99) — — (3,269) Recoveries of loans previously charged off 5,588 491 441 — — 3,062 Balance, June 30, 2023 $ 50,789 $ 4,548 $ 98 $ 2,335 $ 357 $ 776 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2022 $ 32,659 $ 67,433 $ 57,043 $ 205,677 Adjustment to allowance for adoption of ASU 2022-02 (37) (722) (847) (1,711) Provision for loan losses 21,395 32,644 5,987 93,019 Loans charged off — (3,320) (197) (35,626) Recoveries of loans previously charged off 572 105 453 10,712 Balance, June 30, 2023 $ 54,589 $ 96,140 $ 62,439 $ 272,071 Three Months Ended June 30, 2022 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2022 $ 25,526 $ 5,619 $ 373 $ 3,010 $ 384 $ 2,515 Provision for loan losses 1,738 557 (306) 875 (13) 200 Loans charged off (4,391) (1,137) (41) — — (1,066) Recoveries of loans previously charged off 2,785 230 265 — — 1,113 Balance, June 30, 2022 $ 25,658 $ 5,269 $ 291 $ 3,885 $ 371 $ 2,762 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2022 $ 26,831 $ 67,033 $ 29,960 $ 161,251 Provision for loan losses (3,954) (7,647) 21,777 13,227 Loans charged off — (81) (137) (6,853) Recoveries of loans previously charged off 355 44 225 5,017 Balance, June 30, 2022 $ 23,232 $ 59,349 $ 51,825 $ 172,642 Six Months Ended June 30, 2022 (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 1,953 1,346 (596) 654 (30) 108 Loans charged off (8,805) (2,562) (129) — — (2,435) Recoveries of loans previously charged off 5,681 388 540 — — 2,360 Balance, June 30, 2022 $ 25,658 $ 5,269 $ 291 $ 3,885 $ 371 $ 2,762 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 614 (17,199) 23,643 10,493 Loans charged off — (1,364) (137) (15,432) Recoveries of loans previously charged off 573 81 376 9,999 Balance, June 30, 2022 $ 23,232 $ 59,349 $ 51,825 $ 172,642 Modifications to Borrowers Experiencing Financial Difficulty The Company periodically provides modifications to borrowers experiencing financial difficulty. These modifications include either payment deferrals, term extensions, interest rate reductions, principal forgiveness or combinations of modification types. The determination of whether the borrower is experiencing financial difficulty is made on the date of the modification. When principal forgiveness is provided, the amount of principal forgiveness is charged off against the allowance for credit losses with a corresponding reduction in the amortized cost basis of the loan. The following table shows the amortized cost basis of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted: (dollars in thousands) Payment Deferral Term Extension Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 1,207 $ 1,997 $ 3,204 0.1 % Real estate – construction and development — 286 286 — % Real estate – commercial and farmland — 1,206 1,206 — % Total $ 1,207 $ 3,489 $ 4,696 — % The Company does not have any commitments to lend additional funds to borrowers experiencing financial difficulty for which the Company has modified their loans. The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty during the six months ended June 30, 2023: Payment Deferral Loan Type Financial Effect Commercial, financial and agricultural Payments were reduced approximately 32% for three months before returning to a fully amortizing payment structure thereafter. Commercial, financial and agricultural Payments were reduced approximately 73% for four months before requiring full repayment. Term Extension Loan Type Financial Effect Commercial, financial and agricultural Maturity dates were extended for an average of 10.5 months. Real estate – construction and development Maturity date was extended for 11 months. Real estate – commercial and farmland Maturity dates were extended for an average of 10.5 months. The Company monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 2,707 $ 497 $ — $ — $ 3,204 Real estate – construction and development 286 — — — 286 Real estate – commercial and farmland 706 500 — — 1,206 Total $ 3,699 $ 997 $ — $ — $ 4,696 The following table provides the amortized cost basis of financing receivables that had a payment default during both the three and six months ended June 30, 2023 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Commercial, financial and agricultural $ 497 Real estate – commercial and farmland 500 Total $ 997

OTHER BORROWINGS

OTHER BORROWINGS	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
OTHER BORROWINGS	NOTE 4 – OTHER BORROWINGS Other borrowings consist of the following: (dollars in thousands) June 30, 2023 December 31, 2022 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 July 19, 2023; fixed interest rate of 5.210% 500,000 — Fixed Rate Advance due July 20, 2023; fixed interest rate of 5.210% 100,000 — Fixed Rate Advance due July 21, 2023; fixed interest rate of 5.200% 100,000 — Fixed Rate Advance due July 24, 2023; fixed interest rate of 5.200% 175,000 — Fixed Rate Advance due July 31, 2023; fixed interest rate of 5.240% 200,000 — Daily Rate Credit due December 5, 2023, fixed interest rate of 5.320% 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% 1,383 1,389 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 958 961 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,202 1,275 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $0 and $551, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% — 74,449 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,436 and $1,680, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 109,064 118,320 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $845 and $906, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% 75,845 75,906 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,463 and $1,564, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% 108,537 108,436 Other Debt: Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50% 10,000 — Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65% 10,000 — $ 1,536,989 $ 1,875,736 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 June 30, 2023, $3.30 billion was available for borrowing on lines with the FHLB. As of June 30, 2023, 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 June 30, 2023, the Bank had $3.58 billion of loans pledged at the Federal Reserve discount window and had $2.63 billion available for borrowing.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	NOTE 5 – ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on debt securities available-for-sale. The reclassification for gains included in net income is recorded in net gain (loss) on securities in the consolidated statement of income and comprehensive income. The following table presents a summary of the accumulated other comprehensive income (loss) balances, net of tax, for the periods indicated: (dollars in thousands) Accumulated Other Comprehensive Income (Loss) Three Months Ended June 30, 2023 Balance, March 31, 2023 $ (35,581) Unrealized loss on debt securities available-for-sales, net of tax (15,037) Balance, June 30, 2023 $ (50,618) Three Months Ended June 30, 2022 Balance, June 30, 2022 $ (1,841) Unrealized loss on debt securities available-for-sales, net of tax (10,794) Balance, June 30, 2022 $ (12,635) Six Months Ended June 30, 2023 Balance, December 31, 2022 $ (46,507) Unrealized loss on debt securities available-for-sales, net of tax (4,111) Balance, June 30, 2023 $ (50,618) Six Months Ended June 30, 2022 Balance, December 31, 2021 $ 15,590 Unrealized loss on debt securities available-for-sales, net of tax (28,225) Balance, June 30, 2022 $ (12,635)

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OUTSTANDING	NOTE 6 – WEIGHTED AVERAGE SHARES OUTSTANDING Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Six Months Ended (share data in thousands) 2023 2022 2023 2022 Average common shares outstanding 68,990 69,136 69,085 69,246 Common share equivalents: Stock options — 16 — 24 Nonvested restricted share grants — 46 57 97 Performance stock units 45 118 50 118 Average common shares outstanding, assuming dilution 69,035 69,316 69,192 69,485 For the three months ended June 30, 2023, there were 345,576 anti-dilutive nonvested restricted share grants and performance stock units excluded from the computation of earnings per share. For the three months ended June 30, 2022, there were 33,536 anti-dilutive performance stock units excluded from the computation of earnings per share. There were 84,487 anti-dilutive performance stock units excluded from the computation of earnings per share for the six months ended June 30, 2023 There were no anti-dilutive securities excluded from the computation of earnings per share for the six months ended June 30, 2022.

FAIR VALUE MEASURES

FAIR VALUE MEASURES	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	NOTE 7 – 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: (dollars in thousands) June 30, 2023 December 31, 2022 Mortgage loans held for sale $ 391,212 $ 390,583 SBA loans held for sale 260 1,495 Total loans held for sale $ 391,472 $ 392,078 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 statements of income and comprehensive income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the interest rate lock commitments (“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. A net loss of $3.3 million and a net gain of $2.3 million resulting from changes in fair value of these mortgage loans were recorded in income during the three and six months ended June 30, 2023, respectively. For the three and six months ended June 30, 2022, a net gain of $11.2 million and a net loss of $32.7 million, respectively, resulting from changes in fair value of these mortgage loans were recorded in income. Net gains of $7.9 million and $5.1 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 three and six months ended June 30, 2023, respectively. For the three and six months ended June 30, 2022, net losses of $27.1 million and $1.2 million, respectively, resulting from changes in the fair value of the related derivative financial instruments were recorded in income. The changes in fair value of both mortgage loans held for sale and the related derivative financial instruments are recorded in mortgage banking activity in the consolidated statements of income and comprehensive income. 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. 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 June 30, 2023 and December 31, 2022: (dollars in thousands) June 30, 2023 December 31, 2022 Aggregate fair value of mortgage loans held for sale $ 391,212 $ 390,583 Aggregate unpaid principal balance of mortgage loans held for sale 387,893 389,610 Past-due loans of 90 days or more 2,018 — Nonaccrual loans 2,018 — Unpaid principal balance of nonaccrual loans 1,980 — 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 June 30, 2023 and December 31, 2022: (dollars in thousands) June 30, 2023 December 31, 2022 Aggregate fair value of SBA loans held for sale $ 260 $ 1,495 Aggregate unpaid principal balance of SBA loans held for sale 240 1,350 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 under the fair value option 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. 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 June 30, 2023 and December 31, 2022: Recurring Basis June 30, 2023 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Investment securities available-for-sale: U.S. Treasuries $ 758,666 $ 758,666 $ — $ — U.S. government sponsored agencies 972 — 972 — State, county and municipal securities 32,228 — 32,228 — Corporate debt securities 15,055 — 14,080 975 SBA pool securities 23,826 — 23,826 — Mortgage-backed securities 629,609 — 629,609 — Loans held for sale 391,472 — 391,472 — Derivative financial instruments 7,186 — 7,186 — Mortgage banking derivative instruments 9,016 — 9,016 — Total recurring assets at fair value $ 1,868,030 $ 758,666 $ 1,108,389 $ 975 Financial liabilities: Derivative financial instruments $ 7,400 $ — $ 7,400 $ — Total recurring liabilities at fair value $ 7,400 $ — $ 7,400 $ — Recurring Basis December 31, 2022 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Investment securities available-for-sale: 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 $ — 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 June 30, 2023 and December 31, 2022: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2023 Collateral-dependent loans $ 26,902 $ — $ — $ 26,902 Total nonrecurring assets at fair value $ 26,902 $ — $ — $ 26,902 December 31, 2022 Collateral-dependent loans $ 31,972 $ — $ — $ 31,972 Total nonrecurring assets at fair value $ 31,972 $ — $ — $ 31,972 The inputs used to determine estimated fair value of collateral-dependent loans include market conditions, loan term, underlying collateral characteristics and discount rates. For the six months ended June 30, 2023 and the year ended December 31, 2022, 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 Inputs Range of Weighted June 30, 2023 Recurring: Debt securities available-for-sale $ 975 Discounted cash flows Probability of Default 13.2% 13.2% Loss Given Default 44% 44% Nonrecurring: Collateral-dependent loans $ 26,902 Third-party appraisals and discounted cash flows Collateral discounts and 0% - 75% 29% 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 discounts and 0% - 48% 27% 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 June 30, 2023 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 284,552 $ 284,552 $ — $ — $ 284,552 Federal funds sold and interest-bearing accounts 1,034,578 1,034,578 — — 1,034,578 Debt securities held-to-maturity 142,513 — 121,891 — 121,891 Loans, net 20,172,786 — — 19,515,996 19,515,996 Accrued interest receivable 77,360 — 7,537 69,823 77,360 Financial liabilities: Deposits 20,443,125 — 20,452,110 — 20,452,110 Other borrowings 1,536,989 — 1,522,335 — 1,522,335 Subordinated deferrable interest debentures 129,319 — 141,225 — 141,225 Accrued interest payable 24,929 — 24,929 — 24,929 Fair Value Measurements December 31, 2022 (dollars in thousands) Carrying 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

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES 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 Company’s 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: (dollars in thousands) June 30, 2023 December 31, 2022 Commitments to extend credit $ 5,398,013 $ 6,318,039 Unused home equity lines of credit 376,944 345,001 Financial standby letters of credit 39,096 33,557 Mortgage interest rate lock commitments 302,208 148,148 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 six months ended June 30, 2023 and the year ended December 31, 2022. The Company maintains an allowance for credit losses on unfunded commitments which is recorded in other liabilities on the consolidated balance sheets. The following table presents activity in the allowance for unfunded commitments for the periods presented: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 52,757 $ 42,194 $ 52,411 $ 33,185 Provision for unfunded commitments 1,873 1,779 2,219 10,788 Balance at end of period $ 54,630 $ 43,973 $ 54,630 $ 43,973 Other Commitments As of June 30, 2023, letters of credit issued by the FHLB totaling $900.0 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 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 named as a defendant the Company’s former Chief Executive Officer, Dennis J. Zember Jr., sought 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. On April 24, 2023, all parties to the remaining cases entered into a settlement and release agreement resolving all remaining disputes between them. Subsequently all pending actions and claims concerning those cases were dismissed with prejudice. The terms of the parties’ settlement do not have a material adverse effect on the consolidated results of operations or financial condition of the Company. Additionally, 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 and regulatory 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 and regulatory 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 sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 9 – SEGMENT REPORTING The Company has the following five reportable segments: Banking Division, Retail Mortgage Division, Warehouse Lending Division, SBA Division and Premium Finance Division. The Banking Division derives its revenues from the delivery of full-service financial services, including 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. 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. The following tables present selected financial information with respect to the Company’s reportable business segments for the three and six months ended June 30, 2023 and 2022: Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 225,284 $ 52,867 $ 18,960 $ 4,915 $ 19,926 $ 321,952 Interest expense 53,843 31,450 12,794 2,584 11,741 112,412 Net interest income 171,441 21,417 6,166 2,331 8,185 209,540 Provision for credit losses 40,831 3,278 411 424 572 45,516 Noninterest income 24,652 39,808 1,404 1,476 9 67,349 Noninterest expense Salaries and employee benefits 55,196 21,930 772 1,316 2,122 81,336 Occupancy and equipment 11,175 1,224 — 40 83 12,522 Data processing and communications expenses 11,898 1,397 44 46 66 13,451 Other expenses 27,643 11,859 223 333 1,036 41,094 Total noninterest expense 105,912 36,410 1,039 1,735 3,307 148,403 Income before income tax expense 49,350 21,537 6,120 1,648 4,315 82,970 Income tax expense 13,312 4,523 1,285 346 869 20,335 Net income $ 36,038 $ 17,014 $ 4,835 $ 1,302 $ 3,446 $ 62,635 Total assets $ 18,274,738 $ 4,921,354 $ 1,152,690 $ 257,350 $ 1,194,486 $ 25,800,618 Goodwill 951,148 — — — 64,498 1,015,646 Other intangible assets, net 89,335 — — — 7,465 96,800 Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 141,844 $ 38,055 $ 8,476 $ 4,757 $ 9,436 $ 202,568 Interest expense (10,278) 17,276 1,776 959 1,471 11,204 Net interest income 152,122 20,779 6,700 3,798 7,965 191,364 Provision for credit losses 10,175 4,499 867 (523) (94) 14,924 Noninterest income 23,469 57,795 1,041 1,526 10 83,841 Noninterest expense Salaries and employee benefits 46,733 31,219 208 1,316 2,069 81,545 Occupancy and equipment 11,168 1,406 1 81 90 12,746 Data processing and communications expenses 10,863 1,123 48 29 92 12,155 Other expenses 21,123 12,812 212 539 1,064 35,750 Total noninterest expense 89,887 46,560 469 1,965 3,315 142,196 Income before income tax expense 75,529 27,515 6,405 3,882 4,754 118,085 Income tax expense 19,120 5,779 1,346 815 959 28,019 Net income $ 56,409 $ 21,736 $ 5,059 $ 3,067 $ 3,795 $ 90,066 Total assets $ 17,009,855 $ 4,418,211 $ 923,829 $ 264,227 $ 1,071,348 $ 23,687,470 Goodwill 958,558 — — — 64,498 1,023,056 Other intangible assets, net 105,198 — — — 10,415 115,613 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 433,499 $ 101,456 $ 35,574 $ 9,290 $ 37,849 $ 617,668 Interest expense 86,730 60,012 23,708 5,002 21,024 196,476 Net interest income 346,769 41,444 11,866 4,288 16,825 421,192 Provision for credit losses 87,971 6,131 217 320 606 95,245 Noninterest income 48,550 70,866 1,884 2,081 18 123,399 Noninterest expense Salaries and employee benefits 111,638 42,090 1,574 2,625 4,319 162,246 Occupancy and equipment 22,781 2,507 1 77 142 25,508 Data processing and communications expenses 23,695 2,466 90 83 151 26,485 Other expenses 46,666 23,606 425 755 2,133 73,585 Total noninterest expense 204,780 70,669 2,090 3,540 6,745 287,824 Income before income tax expense 102,568 35,510 11,443 2,509 9,492 161,522 Income tax expense 26,160 7,457 2,403 527 1,919 38,466 Net income $ 76,408 $ 28,053 $ 9,040 $ 1,982 $ 7,573 $ 123,056 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 271,134 $ 70,887 $ 15,289 $ 11,537 $ 17,095 $ 385,942 Interest expense (14,733) 30,813 2,142 1,728 2,084 22,034 Net interest income 285,867 40,074 13,147 9,809 15,011 363,908 Provision for credit losses 15,401 6,086 645 (666) (311) 21,155 Noninterest income 44,833 119,444 2,442 4,017 16 170,752 Noninterest expense Salaries and employee benefits 95,928 62,833 491 2,587 3,987 165,826 Occupancy and equipment 22,242 2,877 2 180 172 25,473 Data processing and communications expenses 22,093 2,295 95 57 187 24,727 Other expenses 41,168 25,457 430 919 2,016 69,990 Total noninterest expense 181,431 93,462 1,018 3,743 6,362 286,016 Income before income tax expense 133,868 59,970 13,926 10,749 8,976 227,489 Income tax expense 36,116 12,594 2,925 2,257 1,833 55,725 Net income $ 97,752 $ 47,376 $ 11,001 $ 8,492 $ 7,143 $ 171,764

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	6 Months Ended
	Jun. 30, 2023
Transfers and Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 10 – 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 servicing portfolios of residential mortgage and SBA loans. 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) June 30, 2023 December 31, 2022 Loan Servicing Rights Residential mortgage $ 160,021 $ 147,014 SBA 3,097 3,443 Total loan servicing rights $ 163,118 $ 150,457 Residential Mortgage Loans The Company sells certain first-lien residential mortgage loans to third party investors, primarily the Federal National Mortgage Association (“FNMA”), the Government National Mortgage Association (“GNMA”) and the 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 and comprehensive income as part of mortgage banking activity. During the three- and six-months ended June 30, 2023, the Company recorded servicing fee income of $15.0 million and $29.2 million, respectively. During the three- and six-months ended June 30, 2022, the Company recorded servicing fee income of $18.9 million and $36.3 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 valuation allowance: (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Residential mortgage servicing rights 2023 2022 2023 2022 Beginning carrying value, net $ 149,986 $ 232,236 $ 147,014 $ 206,944 Additions 14,731 21,551 22,461 43,252 Amortization (4,696) (7,514) (9,454) (13,576) Recoveries — 10,839 — 20,492 Ending carrying value, net $ 160,021 $ 257,112 $ 160,021 $ 257,112 (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Residential mortgage servicing valuation allowance 2023 2022 2023 2022 Beginning balance $ — $ 16,129 $ — $ 25,782 Recoveries — (10,839) — (20,492) Ending balance $ — $ 5,290 $ — $ 5,290 The key metrics and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) June 30, 2023 December 31, 2022 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 11,373,015 $ 10,046,052 Composition of residential loans serviced for others: FHLMC 17.21 % 16.80 % FNMA 50.32 % 50.09 % GNMA 32.47 % 33.11 % Total 100.00 % 100.00 % Weighted average term (months) 354 353 Weighted average age (months) 25 22 Modeled prepayment speed 8.47 % 8.22 % Decline in fair value due to a 10% adverse change (3,682) (5,800) Decline in fair value due to a 20% adverse change (7,839) (11,184) Weighted average discount rate 11.13 % 10.00 % Decline in fair value due to a 10% adverse change (4,584) (6,413) Decline in fair value due to a 20% adverse change (10,070) (12,330) The sensitivity calculations above are hypothetical and should not be considered to be predictive of future performance. As indicated, changes in fair value based on adverse changes in model inputs and/or assumptions generally cannot be extrapolated because the relationship of a change in input or assumption to the change in fair value may not be linear. In addition, the effect of an adverse variation in a particular input or assumption on the value of the residential mortgage servicing rights is calculated without changing any other input or assumption. In reality, a change in another factor may magnify or counteract the effect of the change in the first. 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 and comprehensive income as part of other noninterest income. During the three- and six-months ended June 30, 2023, the Company recorded servicing fee income of $758,000 and $1.5 million, respectively. During the three- and six-months ended June 30, 2022, the Company recorded servicing fee income of $1.0 million and $1.9 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 valuation allowance: (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, SBA servicing rights 2023 2022 2023 2022 Beginning carrying value, net $ 3,166 $ 5,384 $ 3,443 $ 5,556 Additions 271 236 315 774 Amortization (340) (666) (661) (1,376) Ending carrying value, net $ 3,097 $ 4,954 $ 3,097 $ 4,954 (dollars in thousands) June 30, 2023 December 31, 2022 SBA servicing rights Unpaid principal balance of loans serviced for others $ 318,994 $ 326,418 Weighted average life (in years) 3.64 3.69 Modeled prepayment speed 18.78 % 18.24 % Decline in fair value due to a 10% adverse change (201) (177) Decline in fair value due to a 20% adverse change (385) (340) Weighted average discount rate 14.84 % 19.57 % Decline in fair value due to a 100 basis point adverse change (92) (83) Decline in fair value due to a 200 basis point adverse change (181) (163) The sensitivity calculations above are hypothetical and should not be considered to be predictive of future performance. As indicated, changes in fair value based on adverse changes in model inputs and/or assumptions generally cannot be extrapolated because the relationship of a change in input or assumption to the change in fair value may not be linear. In addition, the effect of an adverse variation in a particular input or assumption on the value of the SBA servicing rights is calculated without changing any other input or assumption. In reality, a change in another factor may magnify or counteract the effect of the change in the first.

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The Company has goodwill at its Banking Division and Premium Finance Division (collectively "the divisions"). The carrying value of goodwill at the Banking Division was $951.1 million at both June 30, 2023 and December 31, 2022. The carrying value of goodwill at the Premium Finance Division was $64.5 million at both June 30, 2023 and December 31, 2022. The Company performs its annual impairment test at December 31 of each year and more frequently if a triggering event occurs. At December 31, 2022, the Company performed a qualitative assessment of goodwill at the divisions and determined it was more likely than not that, in each case, the reporting unit's fair value exceeded its carrying value. The Company performed an interim qualitative assessment at March 31, 2023 considering the decline in the Company's stock price relative to book value and the impact of recent bank failures on the economy and again determined that it was more likely than not that each reporting unit's fair value exceeded its carrying value. During the second quarter of 2023, the Company assessed the indicators of goodwill impairment and determined a triggering event had occurred due to the sustained decline in the Company's stock price. The Company performed a quantitative analysis of goodwill at the divisions as of June 30, 2023. The Premium Finance Division was measured utilizing a discounted cash flow approach. The Banking Division was measured using multiple approaches. The primary approach for the Banking Division was the discounted cash flow approach, and the Company also used a market approach comparing to similar public companies' multiples and control premiums from transactions during prior distressed periods. The results from each of the primary approaches showed valuation of the reporting unit in excess of carrying value at June 30, 2023. The discounted cash flow approach for the Premium Finance Division resulted in a fair value approximately 8% higher than its carrying value. The discounted cash flow approach for the Banking Division indicated a fair value approximately 20% higher than its carrying value, and the market approach indicated a fair value approximately 9% higher than its carrying value. As a result, management determined no impairment existed at June 30, 2023. Each of the valuation methods used by the Company requires significant assumptions. Depending on the specific method, assumptions are made regarding growth rates, discount rates for cash flows, control premiums, and selected multiples. Changes to any of the assumptions could result in significantly different results.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net income	$ 62,635	$ 90,066	$ 123,056	$ 171,764

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At June 30, 2023, the Bank operated 164 branches in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. In preparing the consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
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. There was no restricted cash held at both June 30, 2023 and December 31, 2022.
Reclassifications	ReclassificationsCertain reclassifications of prior year amounts have been made to conform with the current year presentations. The reclassifications had no effect on net income or shareholders' equity as previously reported.
Accounting Standards Adopted in 2023	Accounting Standards Adopted in 2023 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. The Company adopted this ASU effective January 1, 2023 on a prospective basis, except for the amendments related to recognition and measurement of TDRs, which were adopted using the modified retrospective method. The adoption was not material and resulted in a reduction to the allowance for credit losses of $1.7 million and an increase to retained earnings of $1.3 million.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Estimated Fair Value of Debt Securities Available for Sale	The amortized cost and estimated fair value of securities available-for-sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Securities available-for-sale Amortized Allowance for Credit Losses Gross Gross Estimated June 30, 2023 U.S. Treasuries $ 779,382 $ — $ — $ (20,716) $ 758,666 U.S. government-sponsored agencies 1,029 — — (57) 972 State, county and municipal securities 33,340 — 1 (1,113) 32,228 Corporate debt securities 15,897 (82) — (760) 15,055 SBA pool securities 25,799 — 3 (1,976) 23,826 Mortgage-backed securities 669,371 — 16 (39,778) 629,609 Total debt securities available-for-sale $ 1,524,818 $ (82) $ 20 $ (64,400) $ 1,460,356 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
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 June 30, 2023 State, county and municipal securities $ 31,905 $ — $ (5,297) $ 26,608 Mortgage-backed securities 110,608 — (15,325) 95,283 Total debt securities held-to-maturity $ 142,513 $ — $ (20,622) $ 121,891 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
Schedule of Amortized Cost and Estimated Fair Value of Debt Securities, Classified by Contractual Maturity Date	The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of June 30, 2023, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these 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 Estimated Fair Value Amortized Estimated Fair Value Due in one year or less $ 95,908 $ 94,723 $ — $ — Due from one year to five years 724,844 704,037 — — Due from five to ten years 12,849 12,129 — — Due after ten years 21,846 19,858 31,905 26,608 Mortgage-backed securities 669,371 629,609 110,608 95,283 $ 1,524,818 $ 1,460,356 $ 142,513 $ 121,891
Schedule of Available-for-Sale Securities with Unrealized Losses	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 June 30, 2023 and December 31, 2022: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities available-for-sale Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2023 U.S. Treasuries $ 522,853 $ (11,833) $ 235,813 $ (8,883) $ 758,666 $ (20,716) U.S. government-sponsored agencies — — 972 (57) 972 (57) State, county and municipal securities 19,141 (337) 12,002 (776) 31,143 (1,113) Corporate debt securities 867 (30) 13,188 (730) 14,055 (760) SBA pool securities 465 (28) 23,198 (1,948) 23,663 (1,976) Mortgage-backed securities 328,380 (16,691) 299,788 (23,087) 628,168 (39,778) Total debt securities available-for-sale $ 871,706 $ (28,919) $ 584,961 $ (35,481) $ 1,456,667 $ (64,400) 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 available-for-sale $ 1,405,288 $ (56,816) $ 27,331 $ (2,318) $ 1,432,619 $ (59,134)
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 June 30, 2023 and December 31, 2022: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2023 State, county and municipal securities $ 7,486 $ (514) $ 19,122 $ (4,783) $ 26,608 $ (5,297) Mortgage-backed securities 31,528 (1,270) 63,755 (14,055) 95,283 (15,325) Total debt securities held-to-maturity $ 39,014 $ (1,784) $ 82,877 $ (18,838) $ 121,891 $ (20,622) 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)
Schedule of Investments Available-for-sale, Allowance for Credit Loss	The remaining $64.4 million in unrealized loss was determined to be from factors other than credit. (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Allowance for credit losses 2023 2022 2023 2022 Beginning balance $ 82 $ — $ 75 $ — Provision for other credit losses — 88 7 88 Ending balance $ 82 $ 88 $ 82 $ 88
Schedule of Gain (Loss) on Investments	Total net gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2023 2022 2023 2022 Unrealized holding gains (losses) on equity securities $ (6) $ (22) $ — $ (49) Net realized gains on sales of other investments — 270 — 270 Net gain (loss) on securities $ (6) $ 248 $ — $ 221

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2023
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: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 2,718,831 $ 2,679,403 Consumer 307,486 384,037 Indirect automobile 63,231 108,648 Mortgage warehouse 1,147,413 1,038,924 Municipal 510,410 509,151 Premium finance 988,731 1,023,479 Real estate – construction and development 2,217,744 2,086,438 Real estate – commercial and farmland 7,815,779 7,604,867 Real estate – residential 4,702,134 4,420,306 $ 20,471,759 $ 19,855,253
Schedule of Financial Receivable Nonaccrual Basis	The following table presents an analysis of loans accounted for on a nonaccrual basis: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 8,774 $ 11,094 Consumer 235 420 Indirect automobile 318 346 Real estate – construction and development 447 523 Real estate – commercial and farmland 10,657 13,203 Real estate – residential (1) 106,249 109,222 $ 126,680 $ 134,808 (1) Included in real estate - residential were $69.7 million and $69.6 million of serviced GNMA-guaranteed nonaccrual loans at June 30, 2023 and December 31, 2022, respectively. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2023 December 31, 2022 Commercial, financial and agricultural $ 1,344 $ 33 Real estate – commercial and farmland 7,997 1,464 Real estate – residential 61,573 58,734 $ 70,914 $ 60,231
Schedule of Past Due Financial Receivables	The following table presents an analysis of past-due loans as of June 30, 2023 and December 31, 2022: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2023 Commercial, financial and agricultural $ 12,380 $ 5,976 $ 10,370 $ 28,726 $ 2,690,105 $ 2,718,831 $ 4,385 Consumer 5,111 815 435 6,361 301,125 307,486 331 Indirect automobile 138 49 136 323 62,908 63,231 — Mortgage warehouse — — — — 1,147,413 1,147,413 — Municipal — — — — 510,410 510,410 — Premium finance 6,795 9,087 8,387 24,269 964,462 988,731 8,387 Real estate – construction and development 1,061 19 764 1,844 2,215,900 2,217,744 321 Real estate – commercial and farmland 2,782 2,883 7,755 13,420 7,802,359 7,815,779 — Real estate – residential 31,604 12,691 102,664 146,959 4,555,175 4,702,134 — Total $ 59,871 $ 31,520 $ 130,511 $ 221,902 $ 20,249,857 $ 20,471,759 $ 13,424 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
Schedule of Analysis of Individually Evaluated Collateral-Dependent Financial Assets and Related Allowance for Credit Losses	The following table presents an analysis of individually evaluated collateral-dependent financial assets and related allowance for credit losses: June 30, 2023 December 31, 2022 (dollars in thousands) Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 3,941 $ 670 $ 7,128 $ 6,294 Mortgage warehouse — — — — Premium finance 736 — 3,233 — Real estate – construction and development 601 94 780 13 Real estate – commercial and farmland 9,139 286 15,168 1,428 Real estate – residential 18,437 4,902 15,464 2,066 $ 32,854 $ 5,952 $ 41,773 $ 9,801
Schedule of Credit Quality Indicate Financial Receivable	The following tables present the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands) as of June 30, 2023 and December 31, 2022. Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the tables 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 June 30, 2023 or December 31, 2022. As of June 30, 2023 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2023 2022 2021 2020 2019 Prior Total Commercial, Financial and Agricultural Risk Grade: Pass $ 546,295 $ 919,283 $ 454,312 $ 133,061 $ 79,731 $ 67,945 $ 496,253 $ 2,696,880 6 25 608 75 118 163 2,301 913 4,203 7 3,548 2,233 2,561 1,185 3,079 2,895 2,247 17,748 Total commercial, financial and agricultural $ 549,868 $ 922,124 $ 456,948 $ 134,364 $ 82,973 $ 73,141 $ 499,413 $ 2,718,831 Current-period gross charge offs 978 12,715 7,700 961 610 2,560 25 25,549 Consumer Risk Grade: Pass $ 29,695 $ 23,736 $ 8,734 $ 31,252 $ 19,417 $ 25,483 $ 167,962 $ 306,279 6 — 7 — 1 — 93 198 299 7 12 111 39 99 98 463 86 908 Total consumer $ 29,707 $ 23,854 $ 8,773 $ 31,352 $ 19,515 $ 26,039 $ 168,246 $ 307,486 Current-period gross charge offs 2 222 50 1,076 671 968 203 3,192 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ 8,614 $ 54,028 $ — $ 62,642 6 — — — — — 2 — 2 7 — — — — 35 552 — 587 Total indirect automobile $ — $ — $ — $ — $ 8,649 $ 54,582 $ — $ 63,231 Current-period gross charge offs — — — — — 99 — 99 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 1,064,769 $ 1,064,769 6 — — — — — — 82,644 82,644 7 — — — — — — — — Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,147,413 $ 1,147,413 Current-period gross charge offs — — — — — — — — Municipal Risk Grade: Pass $ 2,569 $ 25,452 $ 54,458 $ 184,799 $ 15,112 $ 228,020 $ — $ 510,410 Total municipal $ 2,569 $ 25,452 $ 54,458 $ 184,799 $ 15,112 $ 228,020 $ — $ 510,410 Current-period gross charge offs — — — — — — — — Premium Finance Risk Grade: Pass $ 797,510 $ 178,702 $ 4,132 $ — $ — $ — $ — $ 980,344 7 1,621 6,766 — — — — — 8,387 Total premium finance $ 799,131 $ 185,468 $ 4,132 $ — $ — $ — $ — $ 988,731 Current-period gross charge offs 4 2,955 310 — — — — 3,269 As of June 30, 2023 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2023 2022 2021 2020 2019 Prior Total Real Estate – Construction and Development Risk Grade: Pass $ 218,089 $ 841,086 $ 792,121 $ 191,193 $ 48,648 $ 35,502 $ 75,878 $ 2,202,517 6 — — — — — 517 — 517 7 — 592 304 164 — 13,650 — 14,710 Total real estate – construction and development $ 218,089 $ 841,678 $ 792,425 $ 191,357 $ 48,648 $ 49,669 $ 75,878 $ 2,217,744 Current-period gross charge offs — — — — — — — — Real Estate – Commercial and Farmland Risk Grade: Pass $ 351,788 $ 1,807,366 $ 1,926,491 $ 1,148,117 $ 813,499 $ 1,556,760 $ 99,724 $ 7,703,745 6 — 348 — 1,232 30,476 46,854 500 79,410 7 — 198 449 2,651 4,398 24,928 — 32,624 Total real estate – commercial and farmland $ 351,788 $ 1,807,912 $ 1,926,940 $ 1,152,000 $ 848,373 $ 1,628,542 $ 100,224 $ 7,815,779 Current-period gross charge offs — — — — 3,151 169 — 3,320 Real Estate - Residential Risk Grade: Pass $ 451,392 $ 1,462,604 $ 1,181,824 $ 525,870 $ 253,419 $ 466,163 $ 245,958 $ 4,587,230 6 — 233 142 266 676 2,406 237 3,960 7 809 14,196 21,021 25,900 20,687 26,533 1,798 110,944 Total real estate - residential $ 452,201 $ 1,477,033 $ 1,202,987 $ 552,036 $ 274,782 $ 495,102 $ 247,993 $ 4,702,134 Current-period gross charge offs 24 — 9 — — 105 59 197 Total Loans Risk Grade: Pass $ 2,397,338 $ 5,258,229 $ 4,422,072 $ 2,214,292 $ 1,238,440 $ 2,433,901 $ 2,150,544 $ 20,114,816 6 25 1,196 217 1,617 31,315 52,173 84,492 171,035 7 5,990 24,096 24,374 29,999 28,297 69,021 4,131 185,908 Total loans $ 2,403,353 $ 5,283,521 $ 4,446,663 $ 2,245,908 $ 1,298,052 $ 2,555,095 $ 2,239,167 $ 20,471,759 Total current-period gross charge offs 1,008 15,892 8,069 2,037 4,432 3,901 287 35,626 As of December 31, 2022 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2022 2021 2020 2019 2018 Prior Total 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 As of December 31, 2022 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2022 2021 2020 2019 2018 Prior Total 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
Schedule of Allowances for Loan Losses by Portfolio Segment	The following tables detail activity and end of period balances 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. Three Months Ended June 30, 2023 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2023 $ 45,238 $ 4,893 $ 137 $ 1,924 $ 354 $ 893 Provision for loan losses 15,322 1,513 (199) 411 3 51 Loans charged off (13,316) (2,052) (65) — — (1,848) Recoveries of loans previously charged off 3,545 194 225 — — 1,680 Balance, June 30, 2023 $ 50,789 $ 4,548 $ 98 $ 2,335 $ 357 $ 776 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2023 $ 42,841 $ 87,124 $ 59,254 $ 242,658 Provision for loan losses 11,276 12,275 2,991 43,643 Loans charged off — (3,320) (69) (20,670) Recoveries of loans previously charged off 472 61 263 6,440 Balance, June 30, 2023 $ 54,589 $ 96,140 $ 62,439 $ 272,071 Six Months Ended June 30, 2023 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2022 $ 39,455 $ 5,413 $ 174 $ 2,118 $ 357 $ 1,025 Adjustment to allowance for adoption of ASU 2022-02 (105) — — — — — Provision for loan losses 31,400 1,836 (418) 217 — (42) Loans charged off (25,549) (3,192) (99) — — (3,269) Recoveries of loans previously charged off 5,588 491 441 — — 3,062 Balance, June 30, 2023 $ 50,789 $ 4,548 $ 98 $ 2,335 $ 357 $ 776 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2022 $ 32,659 $ 67,433 $ 57,043 $ 205,677 Adjustment to allowance for adoption of ASU 2022-02 (37) (722) (847) (1,711) Provision for loan losses 21,395 32,644 5,987 93,019 Loans charged off — (3,320) (197) (35,626) Recoveries of loans previously charged off 572 105 453 10,712 Balance, June 30, 2023 $ 54,589 $ 96,140 $ 62,439 $ 272,071 Three Months Ended June 30, 2022 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2022 $ 25,526 $ 5,619 $ 373 $ 3,010 $ 384 $ 2,515 Provision for loan losses 1,738 557 (306) 875 (13) 200 Loans charged off (4,391) (1,137) (41) — — (1,066) Recoveries of loans previously charged off 2,785 230 265 — — 1,113 Balance, June 30, 2022 $ 25,658 $ 5,269 $ 291 $ 3,885 $ 371 $ 2,762 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2022 $ 26,831 $ 67,033 $ 29,960 $ 161,251 Provision for loan losses (3,954) (7,647) 21,777 13,227 Loans charged off — (81) (137) (6,853) Recoveries of loans previously charged off 355 44 225 5,017 Balance, June 30, 2022 $ 23,232 $ 59,349 $ 51,825 $ 172,642 Six Months Ended June 30, 2022 (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 1,953 1,346 (596) 654 (30) 108 Loans charged off (8,805) (2,562) (129) — — (2,435) Recoveries of loans previously charged off 5,681 388 540 — — 2,360 Balance, June 30, 2022 $ 25,658 $ 5,269 $ 291 $ 3,885 $ 371 $ 2,762 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 614 (17,199) 23,643 10,493 Loans charged off — (1,364) (137) (15,432) Recoveries of loans previously charged off 573 81 376 9,999 Balance, June 30, 2022 $ 23,232 $ 59,349 $ 51,825 $ 172,642
Schedule of Financing Receivable, Loan Modification	The following table shows the amortized cost basis of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted: (dollars in thousands) Payment Deferral Term Extension Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 1,207 $ 1,997 $ 3,204 0.1 % Real estate – construction and development — 286 286 — % Real estate – commercial and farmland — 1,206 1,206 — % Total $ 1,207 $ 3,489 $ 4,696 — % The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty during the six months ended June 30, 2023: Payment Deferral Loan Type Financial Effect Commercial, financial and agricultural Payments were reduced approximately 32% for three months before returning to a fully amortizing payment structure thereafter. Commercial, financial and agricultural Payments were reduced approximately 73% for four months before requiring full repayment. Term Extension Loan Type Financial Effect Commercial, financial and agricultural Maturity dates were extended for an average of 10.5 months. Real estate – construction and development Maturity date was extended for 11 months. Real estate – commercial and farmland Maturity dates were extended for an average of 10.5 months. The Company monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 2,707 $ 497 $ — $ — $ 3,204 Real estate – construction and development 286 — — — 286 Real estate – commercial and farmland 706 500 — — 1,206 Total $ 3,699 $ 997 $ — $ — $ 4,696 The following table provides the amortized cost basis of financing receivables that had a payment default during both the three and six months ended June 30, 2023 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Commercial, financial and agricultural $ 497 Real estate – commercial and farmland 500 Total $ 997

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) June 30, 2023 December 31, 2022 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 July 19, 2023; fixed interest rate of 5.210% 500,000 — Fixed Rate Advance due July 20, 2023; fixed interest rate of 5.210% 100,000 — Fixed Rate Advance due July 21, 2023; fixed interest rate of 5.200% 100,000 — Fixed Rate Advance due July 24, 2023; fixed interest rate of 5.200% 175,000 — Fixed Rate Advance due July 31, 2023; fixed interest rate of 5.240% 200,000 — Daily Rate Credit due December 5, 2023, fixed interest rate of 5.320% 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% 1,383 1,389 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 958 961 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,202 1,275 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $0 and $551, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% — 74,449 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,436 and $1,680, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 109,064 118,320 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $845 and $906, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% 75,845 75,906 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,463 and $1,564, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% 108,537 108,436 Other Debt: Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50% 10,000 — Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65% 10,000 — $ 1,536,989 $ 1,875,736

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following table presents a summary of the accumulated other comprehensive income (loss) balances, net of tax, for the periods indicated: (dollars in thousands) Accumulated Other Comprehensive Income (Loss) Three Months Ended June 30, 2023 Balance, March 31, 2023 $ (35,581) Unrealized loss on debt securities available-for-sales, net of tax (15,037) Balance, June 30, 2023 $ (50,618) Three Months Ended June 30, 2022 Balance, June 30, 2022 $ (1,841) Unrealized loss on debt securities available-for-sales, net of tax (10,794) Balance, June 30, 2022 $ (12,635) Six Months Ended June 30, 2023 Balance, December 31, 2022 $ (46,507) Unrealized loss on debt securities available-for-sales, net of tax (4,111) Balance, June 30, 2023 $ (50,618) Six Months Ended June 30, 2022 Balance, December 31, 2021 $ 15,590 Unrealized loss on debt securities available-for-sales, net of tax (28,225) Balance, June 30, 2022 $ (12,635)

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Six Months Ended (share data in thousands) 2023 2022 2023 2022 Average common shares outstanding 68,990 69,136 69,085 69,246 Common share equivalents: Stock options — 16 — 24 Nonvested restricted share grants — 46 57 97 Performance stock units 45 118 50 118 Average common shares outstanding, assuming dilution 69,035 69,316 69,192 69,485

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	6 Months Ended
	Jun. 30, 2023
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: (dollars in thousands) June 30, 2023 December 31, 2022 Mortgage loans held for sale $ 391,212 $ 390,583 SBA loans held for sale 260 1,495 Total loans held for sale $ 391,472 $ 392,078
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 June 30, 2023 and December 31, 2022: (dollars in thousands) June 30, 2023 December 31, 2022 Aggregate fair value of mortgage loans held for sale $ 391,212 $ 390,583 Aggregate unpaid principal balance of mortgage loans held for sale 387,893 389,610 Past-due loans of 90 days or more 2,018 — Nonaccrual loans 2,018 — Unpaid principal balance of nonaccrual loans 1,980 — 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 June 30, 2023 and December 31, 2022: (dollars in thousands) June 30, 2023 December 31, 2022 Aggregate fair value of SBA loans held for sale $ 260 $ 1,495 Aggregate unpaid principal balance of SBA loans held for sale 240 1,350 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 June 30, 2023 and December 31, 2022: Recurring Basis June 30, 2023 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Investment securities available-for-sale: U.S. Treasuries $ 758,666 $ 758,666 $ — $ — U.S. government sponsored agencies 972 — 972 — State, county and municipal securities 32,228 — 32,228 — Corporate debt securities 15,055 — 14,080 975 SBA pool securities 23,826 — 23,826 — Mortgage-backed securities 629,609 — 629,609 — Loans held for sale 391,472 — 391,472 — Derivative financial instruments 7,186 — 7,186 — Mortgage banking derivative instruments 9,016 — 9,016 — Total recurring assets at fair value $ 1,868,030 $ 758,666 $ 1,108,389 $ 975 Financial liabilities: Derivative financial instruments $ 7,400 $ — $ 7,400 $ — Total recurring liabilities at fair value $ 7,400 $ — $ 7,400 $ — Recurring Basis December 31, 2022 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Investment securities available-for-sale: 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 $ —
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 June 30, 2023 and December 31, 2022: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2023 Collateral-dependent loans $ 26,902 $ — $ — $ 26,902 Total nonrecurring assets at fair value $ 26,902 $ — $ — $ 26,902 December 31, 2022 Collateral-dependent loans $ 31,972 $ — $ — $ 31,972 Total nonrecurring assets at fair value $ 31,972 $ — $ — $ 31,972
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 Inputs Range of Weighted June 30, 2023 Recurring: Debt securities available-for-sale $ 975 Discounted cash flows Probability of Default 13.2% 13.2% Loss Given Default 44% 44% Nonrecurring: Collateral-dependent loans $ 26,902 Third-party appraisals and discounted cash flows Collateral discounts and 0% - 75% 29% 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 discounts and 0% - 48% 27%
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 June 30, 2023 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 284,552 $ 284,552 $ — $ — $ 284,552 Federal funds sold and interest-bearing accounts 1,034,578 1,034,578 — — 1,034,578 Debt securities held-to-maturity 142,513 — 121,891 — 121,891 Loans, net 20,172,786 — — 19,515,996 19,515,996 Accrued interest receivable 77,360 — 7,537 69,823 77,360 Financial liabilities: Deposits 20,443,125 — 20,452,110 — 20,452,110 Other borrowings 1,536,989 — 1,522,335 — 1,522,335 Subordinated deferrable interest debentures 129,319 — 141,225 — 141,225 Accrued interest payable 24,929 — 24,929 — 24,929 Fair Value Measurements December 31, 2022 (dollars in thousands) Carrying 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

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) June 30, 2023 December 31, 2022 Commitments to extend credit $ 5,398,013 $ 6,318,039 Unused home equity lines of credit 376,944 345,001 Financial standby letters of credit 39,096 33,557 Mortgage interest rate lock commitments 302,208 148,148
Schedule of Allowance for Credit Loss for Unfunded Commitments	The following table presents activity in the allowance for unfunded commitments for the periods presented: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2023 2022 2023 2022 Balance at beginning of period $ 52,757 $ 42,194 $ 52,411 $ 33,185 Provision for unfunded commitments 1,873 1,779 2,219 10,788 Balance at end of period $ 54,630 $ 43,973 $ 54,630 $ 43,973

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting, by Reportable Business Segments	The following tables present selected financial information with respect to the Company’s reportable business segments for the three and six months ended June 30, 2023 and 2022: Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 225,284 $ 52,867 $ 18,960 $ 4,915 $ 19,926 $ 321,952 Interest expense 53,843 31,450 12,794 2,584 11,741 112,412 Net interest income 171,441 21,417 6,166 2,331 8,185 209,540 Provision for credit losses 40,831 3,278 411 424 572 45,516 Noninterest income 24,652 39,808 1,404 1,476 9 67,349 Noninterest expense Salaries and employee benefits 55,196 21,930 772 1,316 2,122 81,336 Occupancy and equipment 11,175 1,224 — 40 83 12,522 Data processing and communications expenses 11,898 1,397 44 46 66 13,451 Other expenses 27,643 11,859 223 333 1,036 41,094 Total noninterest expense 105,912 36,410 1,039 1,735 3,307 148,403 Income before income tax expense 49,350 21,537 6,120 1,648 4,315 82,970 Income tax expense 13,312 4,523 1,285 346 869 20,335 Net income $ 36,038 $ 17,014 $ 4,835 $ 1,302 $ 3,446 $ 62,635 Total assets $ 18,274,738 $ 4,921,354 $ 1,152,690 $ 257,350 $ 1,194,486 $ 25,800,618 Goodwill 951,148 — — — 64,498 1,015,646 Other intangible assets, net 89,335 — — — 7,465 96,800 Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 141,844 $ 38,055 $ 8,476 $ 4,757 $ 9,436 $ 202,568 Interest expense (10,278) 17,276 1,776 959 1,471 11,204 Net interest income 152,122 20,779 6,700 3,798 7,965 191,364 Provision for credit losses 10,175 4,499 867 (523) (94) 14,924 Noninterest income 23,469 57,795 1,041 1,526 10 83,841 Noninterest expense Salaries and employee benefits 46,733 31,219 208 1,316 2,069 81,545 Occupancy and equipment 11,168 1,406 1 81 90 12,746 Data processing and communications expenses 10,863 1,123 48 29 92 12,155 Other expenses 21,123 12,812 212 539 1,064 35,750 Total noninterest expense 89,887 46,560 469 1,965 3,315 142,196 Income before income tax expense 75,529 27,515 6,405 3,882 4,754 118,085 Income tax expense 19,120 5,779 1,346 815 959 28,019 Net income $ 56,409 $ 21,736 $ 5,059 $ 3,067 $ 3,795 $ 90,066 Total assets $ 17,009,855 $ 4,418,211 $ 923,829 $ 264,227 $ 1,071,348 $ 23,687,470 Goodwill 958,558 — — — 64,498 1,023,056 Other intangible assets, net 105,198 — — — 10,415 115,613 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 433,499 $ 101,456 $ 35,574 $ 9,290 $ 37,849 $ 617,668 Interest expense 86,730 60,012 23,708 5,002 21,024 196,476 Net interest income 346,769 41,444 11,866 4,288 16,825 421,192 Provision for credit losses 87,971 6,131 217 320 606 95,245 Noninterest income 48,550 70,866 1,884 2,081 18 123,399 Noninterest expense Salaries and employee benefits 111,638 42,090 1,574 2,625 4,319 162,246 Occupancy and equipment 22,781 2,507 1 77 142 25,508 Data processing and communications expenses 23,695 2,466 90 83 151 26,485 Other expenses 46,666 23,606 425 755 2,133 73,585 Total noninterest expense 204,780 70,669 2,090 3,540 6,745 287,824 Income before income tax expense 102,568 35,510 11,443 2,509 9,492 161,522 Income tax expense 26,160 7,457 2,403 527 1,919 38,466 Net income $ 76,408 $ 28,053 $ 9,040 $ 1,982 $ 7,573 $ 123,056 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 271,134 $ 70,887 $ 15,289 $ 11,537 $ 17,095 $ 385,942 Interest expense (14,733) 30,813 2,142 1,728 2,084 22,034 Net interest income 285,867 40,074 13,147 9,809 15,011 363,908 Provision for credit losses 15,401 6,086 645 (666) (311) 21,155 Noninterest income 44,833 119,444 2,442 4,017 16 170,752 Noninterest expense Salaries and employee benefits 95,928 62,833 491 2,587 3,987 165,826 Occupancy and equipment 22,242 2,877 2 180 172 25,473 Data processing and communications expenses 22,093 2,295 95 57 187 24,727 Other expenses 41,168 25,457 430 919 2,016 69,990 Total noninterest expense 181,431 93,462 1,018 3,743 6,362 286,016 Income before income tax expense 133,868 59,970 13,926 10,749 8,976 227,489 Income tax expense 36,116 12,594 2,925 2,257 1,833 55,725 Net income $ 97,752 $ 47,376 $ 11,001 $ 8,492 $ 7,143 $ 171,764

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	6 Months Ended
	Jun. 30, 2023
Transfers and Servicing [Abstract]
Schedule of Carrying Value of Loan Servicing Rights Assets	The carrying value of the loan servicing rights assets is shown in the table below: (dollars in thousands) June 30, 2023 December 31, 2022 Loan Servicing Rights Residential mortgage $ 160,021 $ 147,014 SBA 3,097 3,443 Total loan servicing rights $ 163,118 $ 150,457 The table below is an analysis of the activity in the Company’s MSRs and valuation allowance: (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Residential mortgage servicing rights 2023 2022 2023 2022 Beginning carrying value, net $ 149,986 $ 232,236 $ 147,014 $ 206,944 Additions 14,731 21,551 22,461 43,252 Amortization (4,696) (7,514) (9,454) (13,576) Recoveries — 10,839 — 20,492 Ending carrying value, net $ 160,021 $ 257,112 $ 160,021 $ 257,112 (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, Residential mortgage servicing valuation allowance 2023 2022 2023 2022 Beginning balance $ — $ 16,129 $ — $ 25,782 Recoveries — (10,839) — (20,492) Ending balance $ — $ 5,290 $ — $ 5,290 The table below is an analysis of the activity in the Company’s SBA loan servicing rights and valuation allowance: (dollars in thousands) Three Months Ended June 30, Six Months Ended June 30, SBA servicing rights 2023 2022 2023 2022 Beginning carrying value, net $ 3,166 $ 5,384 $ 3,443 $ 5,556 Additions 271 236 315 774 Amortization (340) (666) (661) (1,376) Ending carrying value, net $ 3,097 $ 4,954 $ 3,097 $ 4,954
Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions	The key metrics and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) June 30, 2023 December 31, 2022 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 11,373,015 $ 10,046,052 Composition of residential loans serviced for others: FHLMC 17.21 % 16.80 % FNMA 50.32 % 50.09 % GNMA 32.47 % 33.11 % Total 100.00 % 100.00 % Weighted average term (months) 354 353 Weighted average age (months) 25 22 Modeled prepayment speed 8.47 % 8.22 % Decline in fair value due to a 10% adverse change (3,682) (5,800) Decline in fair value due to a 20% adverse change (7,839) (11,184) Weighted average discount rate 11.13 % 10.00 % Decline in fair value due to a 10% adverse change (4,584) (6,413) Decline in fair value due to a 20% adverse change (10,070) (12,330) (dollars in thousands) June 30, 2023 December 31, 2022 SBA servicing rights Unpaid principal balance of loans serviced for others $ 318,994 $ 326,418 Weighted average life (in years) 3.64 3.69 Modeled prepayment speed 18.78 % 18.24 % Decline in fair value due to a 10% adverse change (201) (177) Decline in fair value due to a 20% adverse change (385) (340) Weighted average discount rate 14.84 % 19.57 % Decline in fair value due to a 100 basis point adverse change (92) (83) Decline in fair value due to a 200 basis point adverse change (181) (163)

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	Jun. 30, 2023 USD ($) branch	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of branches operated | branch	164
Restricted cash	$ 0		$ 0
Reduction to allowance for credit losses	(272,071)	$ (242,658)	(205,677)	$ (172,642)	$ (161,251)		$ (167,582)
Increase to retained earnings	$ 1,414,742		$ 1,311,258
Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction to allowance for credit losses						$ 1,700
Increase to retained earnings						$ 1,300

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,524,818		$ 1,559,005
Allowance for Credit Losses	(82)	$ (82)	(75)	$ (88)	$ 0	$ 0
Gross Unrealized Gains	20		264
Gross Unrealized Losses	(64,400)		(59,134)
Estimated Fair Value	1,460,356		1,500,060
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	779,382		775,784
Allowance for Credit Losses	0		0
Gross Unrealized Gains	0		131
Gross Unrealized Losses	(20,716)		(16,381)
Estimated Fair Value	758,666		759,534
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,029		1,036
Allowance for Credit Losses	0		0
Gross Unrealized Gains	0		0
Gross Unrealized Losses	(57)		(57)
Estimated Fair Value	972		979
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	33,340		35,358
Allowance for Credit Losses	0		0
Gross Unrealized Gains	1		17
Gross Unrealized Losses	(1,113)		(1,180)
Estimated Fair Value	32,228		34,195
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	15,897		16,397
Allowance for Credit Losses	(82)		(75)
Gross Unrealized Gains	0		0
Gross Unrealized Losses	(760)		(396)
Estimated Fair Value	15,055		15,926
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	25,799		29,422
Allowance for Credit Losses	0		0
Gross Unrealized Gains	3		3
Gross Unrealized Losses	(1,976)		(2,027)
Estimated Fair Value	23,826		27,398
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	669,371		701,008
Allowance for Credit Losses	0		0
Gross Unrealized Gains	16		113
Gross Unrealized Losses	(39,778)		(39,093)
Estimated Fair Value	$ 629,609		$ 662,028

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Securities Held-to-Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 142,513	$ 134,864
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(20,622)	(20,326)
Estimated Fair Value	121,891	114,538
State, county and municipal securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	31,905	31,905
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(5,297)	(5,380)
Estimated Fair Value	26,608	26,525
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	110,608	102,959
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(15,325)	(14,946)
Estimated Fair Value	$ 95,283	$ 88,013

INVESTMENT SECURITIES - Amort_3

INVESTMENT SECURITIES - Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost
Due in one year or less	$ 95,908
Due from one year to five years	724,844
Due from five to ten years	12,849
Due after ten years	21,846
Mortgage-backed securities	669,371
Amortized Cost	1,524,818	$ 1,559,005
Estimated Fair Value
Due in one year or less	94,723
Due from one year to five years	704,037
Due from five to ten years	12,129
Due after ten years	19,858
Mortgage-backed securities	629,609
Estimated Fair Value	1,460,356	1,500,060
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	110,608
Amortized Cost	142,513	134,864
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	26,608
Mortgage-backed securities	95,283
Estimated Fair Value	$ 121,891	$ 114,538

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) security	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-sale [Line Items]
Allowance for credit loss | $	$ 82	$ 82	$ 75	$ 88	$ 0	$ 0
Unrealized losses | $	64,400		59,134
Expected credit losses | $	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	429
Number of securities in unrealized loss position | security	423
Number of securities in portfolio | security	27
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	327
Number of securities in unrealized loss position | security	21
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	30
Allowance for credit loss | $	$ 0		0
Unrealized losses | $	$ 1,976		2,027
State, County And Municipal Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	31
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	6
Allowance for credit loss | $	$ 82		75
Unrealized losses | $	$ 760		396
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 | security	28
Number of securities in unrealized loss position | security	6
Allowance for credit loss | $	$ 0		0
Unrealized losses | $	1,113		1,180
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value | $	$ 860,600		$ 861,600

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Estimated Fair Value
Less than 12 months, estimated fair value	$ 871,706	$ 1,405,288
12 months or more, estimated fair value	584,961	27,331
Total estimated fair value	1,456,667	1,432,619
Unrealized Losses
Less than 12 months, unrealized losses	(28,919)	(56,816)
12 months or more, unrealized losses	(35,481)	(2,318)
Total unrealized losses	(64,400)	(59,134)
U.S. Treasuries
Estimated Fair Value
Less than 12 months, estimated fair value	522,853	725,250
12 months or more, estimated fair value	235,813	0
Total estimated fair value	758,666	725,250
Unrealized Losses
Less than 12 months, unrealized losses	(11,833)	(16,381)
12 months or more, unrealized losses	(8,883)	0
Total unrealized losses	(20,716)	(16,381)
U.S. government-sponsored agencies
Estimated Fair Value
Less than 12 months, estimated fair value	0	979
12 months or more, estimated fair value	972	0
Total estimated fair value	972	979
Unrealized Losses
Less than 12 months, unrealized losses	0	(57)
12 months or more, unrealized losses	(57)	0
Total unrealized losses	(57)	(57)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	19,141	27,438
12 months or more, estimated fair value	12,002	0
Total estimated fair value	31,143	27,438
Unrealized Losses
Less than 12 months, unrealized losses	(337)	(1,180)
12 months or more, unrealized losses	(776)	0
Total unrealized losses	(1,113)	(1,180)
Corporate debt securities
Estimated Fair Value
Less than 12 months, estimated fair value	867	13,271
12 months or more, estimated fair value	13,188	1,155
Total estimated fair value	14,055	14,426
Unrealized Losses
Less than 12 months, unrealized losses	(30)	(126)
12 months or more, unrealized losses	(730)	(270)
Total unrealized losses	(760)	(396)
SBA pool securities
Estimated Fair Value
Less than 12 months, estimated fair value	465	17,806
12 months or more, estimated fair value	23,198	9,329
Total estimated fair value	23,663	27,135
Unrealized Losses
Less than 12 months, unrealized losses	(28)	(1,298)
12 months or more, unrealized losses	(1,948)	(729)
Total unrealized losses	(1,976)	(2,027)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	328,380	620,544
12 months or more, estimated fair value	299,788	16,847
Total estimated fair value	628,168	637,391
Unrealized Losses
Less than 12 months, unrealized losses	(16,691)	(37,774)
12 months or more, unrealized losses	(23,087)	(1,319)
Total unrealized losses	$ (39,778)	$ (39,093)

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Held-to-Maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Estimated Fair Value
Less than 12 months, estimated fair value	$ 39,014	$ 48,983
12 months or more, estimated fair value	82,877	65,555
Total estimated fair value	121,891	114,538
Unrealized Losses
Less than 12 months, unrealized losses	(1,784)	(3,413)
12 months or more, unrealized losses	(18,838)	(16,913)
Total unrealized losses	(20,622)	(20,326)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	7,486	16,512
12 months or more, estimated fair value	19,122	10,013
Total estimated fair value	26,608	26,525
Unrealized Losses
Less than 12 months, unrealized losses	(514)	(1,488)
12 months or more, unrealized losses	(4,783)	(3,892)
Total unrealized losses	(5,297)	(5,380)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	31,528	32,471
12 months or more, estimated fair value	63,755	55,542
Total estimated fair value	95,283	88,013
Unrealized Losses
Less than 12 months, unrealized losses	(1,270)	(1,925)
12 months or more, unrealized losses	(14,055)	(13,021)
Total unrealized losses	$ (15,325)	$ (14,946)

INVESTMENT SECURITIES - Sched_3

INVESTMENT SECURITIES - Schedule of Investments Available-for-sale, Allowance for Credit Loss (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 82	$ 0	$ 75	$ 0
Provision for other credit losses	0	88	7	88
Ending balance	$ 82	$ 88	$ 82	$ 88

INVESTMENT SECURITIES - Sched_4

INVESTMENT SECURITIES - Schedule of Gain on Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Unrealized holding gains (losses) on equity securities	$ (6)	$ (22)	$ 0	$ (49)
Net realized gains on sales of other investments	0	270	0	270
Net gain (loss) on securities	$ (6)	$ 248	$ 0	$ 221

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 20,471,759	$ 19,855,253
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,718,831	2,679,403
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	307,486	384,037
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	63,231	108,648
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,147,413	1,038,924
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	510,410	509,151
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	988,731	1,023,479
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,217,744	2,086,438
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,815,779	7,604,867
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 4,702,134	$ 4,420,306

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income on nonaccrual loans	$ 0	$ 0
Loans, net of unearned income	$ 20,471,759		$ 19,855,253
Financing receivable, moody's baseline scenario was weighted percentage	75%
Financing receivable, moody's upside scenario in weighted percentage	25%
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 0		0
Loan Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 69,800		$ 69,300

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 126,680	$ 134,808
Financing receivable, nonaccrual, no allowance	70,914	60,231
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	8,774	11,094
Financing receivable, nonaccrual, no allowance	1,344	33
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	235	420
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	318	346
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	447	523
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	10,657	13,203
Financing receivable, nonaccrual, no allowance	7,997	1,464
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	106,249	109,222
Financing receivable, nonaccrual, no allowance	61,573	58,734
Real estate – residential | GNMA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 69,700	$ 69,600

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total Loans	$ 20,471,759	$ 19,855,253
Loans 90 Days or More Past Due and Still Accruing	13,424	17,865
Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	221,902	273,465
Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	59,871	95,203
Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	31,520	34,637
Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	130,511	143,625
Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	20,249,857	19,581,788
Commercial, financial and agricultural
Financing Receivable, Past Due [Line Items]
Total Loans	2,718,831	2,679,403
Loans 90 Days or More Past Due and Still Accruing	4,385	3,267
Commercial, financial and agricultural | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	28,726	33,302
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	12,380	16,219
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	5,976	5,451
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	10,370	11,632
Commercial, financial and agricultural | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,690,105	2,646,101
Consumer
Financing Receivable, Past Due [Line Items]
Total Loans	307,486	384,037
Loans 90 Days or More Past Due and Still Accruing	331	472
Consumer | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6,361	6,443
Consumer | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	5,111	2,539
Consumer | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	815	3,163
Consumer | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	435	741
Consumer | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	301,125	377,594
Indirect automobile
Financing Receivable, Past Due [Line Items]
Total Loans	63,231	108,648
Loans 90 Days or More Past Due and Still Accruing	0	0
Indirect automobile | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	323	810
Indirect automobile | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	138	466
Indirect automobile | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	49	77
Indirect automobile | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	136	267
Indirect automobile | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	62,908	107,838
Mortgage warehouse
Financing Receivable, Past Due [Line Items]
Total Loans	1,147,413	1,038,924
Loans 90 Days or More Past Due and Still Accruing	0	0
Mortgage warehouse | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	1,147,413	1,038,924
Municipal
Financing Receivable, Past Due [Line Items]
Total Loans	510,410	509,151
Loans 90 Days or More Past Due and Still Accruing	0	0
Municipal | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	510,410	509,151
Premium finance
Financing Receivable, Past Due [Line Items]
Total Loans	988,731	1,023,479
Loans 90 Days or More Past Due and Still Accruing	8,387	13,626
Premium finance | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	24,269	38,105
Premium finance | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6,795	13,859
Premium finance | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	9,087	10,620
Premium finance | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8,387	13,626
Premium finance | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	964,462	985,374
Real estate – construction and development
Financing Receivable, Past Due [Line Items]
Total Loans	2,217,744	2,086,438
Loans 90 Days or More Past Due and Still Accruing	321	500
Real estate – construction and development | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,844	30,162
Real estate – construction and development | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,061	25,367
Real estate – construction and development | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	19	3,829
Real estate – construction and development | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	764	966
Real estate – construction and development | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,215,900	2,056,276
Real estate – commercial and farmland
Financing Receivable, Past Due [Line Items]
Total Loans	7,815,779	7,604,867
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	13,420	12,129
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	2,782	1,738
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	2,883	168
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	7,755	10,223
Real estate – commercial and farmland | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	7,802,359	7,592,738
Real estate – residential
Financing Receivable, Past Due [Line Items]
Total Loans	4,702,134	4,420,306
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	146,959	152,514
Real estate – residential | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	31,604	35,015
Real estate – residential | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	12,691	11,329
Real estate – residential | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	102,664	106,170
Real estate – residential | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	$ 4,555,175	$ 4,267,792

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 32,854	$ 41,773
Allowance for Credit Losses	5,952	9,801
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,941	7,128
Allowance for Credit Losses	670	6,294
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	0	0
Allowance for Credit Losses	0	0
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	736	3,233
Allowance for Credit Losses	0	0
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	601	780
Allowance for Credit Losses	94	13
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	9,139	15,168
Allowance for Credit Losses	286	1,428
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	18,437	15,464
Allowance for Credit Losses	$ 4,902	$ 2,066

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans by Risk Grade (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	$ 2,403,353	$ 6,314,732
Year two	5,283,521	4,623,480
Year three	4,446,663	2,371,371
Year four	2,245,908	1,436,088
Year five	1,298,052	740,973
Prior	2,555,095	2,093,789
Revolving Loans Amortized Cost Basis	2,239,167	2,274,820
Loans, net of unearned income	20,471,759	19,855,253
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	549,868	1,135,685
Year two	922,124	527,270
Year three	456,948	175,396
Year four	134,364	112,588
Year five	82,973	58,097
Prior	73,141	46,145
Revolving Loans Amortized Cost Basis	499,413	624,222
Loans, net of unearned income	2,718,831	2,679,403
Current-period gross charge offs, year one	978
Current-period gross charge offs, year two	12,715
Current-period gross charge offs, year three	7,700
Current-period gross charge offs, year four	961
Current-period gross charge offs, year five	610
Current-period gross charge offs, prior	2,560
Current-period gross charge offs, revolving loans amortized cost basis	25
Current-period gross charge offs	25,549
Commercial, financial and agricultural | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	546,295	1,127,120
Year two	919,283	526,043
Year three	454,312	174,120
Year four	133,061	109,091
Year five	79,731	56,657
Prior	67,945	41,612
Revolving Loans Amortized Cost Basis	496,253	621,784
Loans, net of unearned income	2,696,880	2,656,427
Commercial, financial and agricultural | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	25	0
Year two	608	13
Year three	75	94
Year four	118	183
Year five	163	895
Prior	2,301	1,774
Revolving Loans Amortized Cost Basis	913	317
Loans, net of unearned income	4,203	3,276
Commercial, financial and agricultural | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	3,548	8,565
Year two	2,233	1,214
Year three	2,561	1,182
Year four	1,185	3,314
Year five	3,079	545
Prior	2,895	2,759
Revolving Loans Amortized Cost Basis	2,247	2,121
Loans, net of unearned income	17,748	19,700
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	29,707	41,593
Year two	23,854	12,754
Year three	8,773	38,122
Year four	31,352	23,560
Year five	19,515	17,262
Prior	26,039	14,354
Revolving Loans Amortized Cost Basis	168,246	236,392
Loans, net of unearned income	307,486	384,037
Current-period gross charge offs, year one	2
Current-period gross charge offs, year two	222
Current-period gross charge offs, year three	50
Current-period gross charge offs, year four	1,076
Current-period gross charge offs, year five	671
Current-period gross charge offs, prior	968
Current-period gross charge offs, revolving loans amortized cost basis	203
Current-period gross charge offs	3,192
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	29,695	41,487
Year two	23,736	12,692
Year three	8,734	37,906
Year four	31,252	23,454
Year five	19,417	17,144
Prior	25,483	13,825
Revolving Loans Amortized Cost Basis	167,962	236,113
Loans, net of unearned income	306,279	382,621
Consumer | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	38
Year two	7	0
Year three	0	0
Year four	1	0
Year five	0	0
Prior	93	98
Revolving Loans Amortized Cost Basis	198	196
Loans, net of unearned income	299	332
Consumer | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	12	68
Year two	111	62
Year three	39	216
Year four	99	106
Year five	98	118
Prior	463	431
Revolving Loans Amortized Cost Basis	86	83
Loans, net of unearned income	908	1,084
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	11,941
Year five	8,649	50,898
Prior	54,582	45,809
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	63,231	108,648
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	99
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	99
Indirect automobile | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	11,900
Year five	8,614	50,749
Prior	54,028	45,120
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	62,642	107,769
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	0
Year five	0	0
Prior	2	11
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	2	11
Indirect automobile | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	41
Year five	35	149
Prior	552	678
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	587	868
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	1,147,413	1,038,924
Loans, net of unearned income	1,147,413	1,038,924
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
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	1,064,769	990,106
Loans, net of unearned income	1,064,769	990,106
Mortgage warehouse | 6
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	82,644	22,831
Loans, net of unearned income	82,644	22,831
Mortgage warehouse | 7
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	0	25,987
Loans, net of unearned income	0	25,987
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	2,569	18,074
Year two	25,452	46,809
Year three	54,458	188,507
Year four	184,799	9,752
Year five	15,112	4,358
Prior	228,020	241,651
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	510,410	509,151
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Municipal | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	2,569	18,074
Year two	25,452	46,809
Year three	54,458	188,507
Year four	184,799	9,752
Year five	15,112	4,358
Prior	228,020	241,651
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	510,410	509,151
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	799,131	1,013,265
Year two	185,468	10,202
Year three	4,132	12
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	988,731	1,023,479
Current-period gross charge offs, year one	4
Current-period gross charge offs, year two	2,955
Current-period gross charge offs, year three	310
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	3,269
Premium finance | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	797,510	1,000,214
Year two	178,702	9,667
Year three	4,132	12
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	980,344	1,009,893
Premium finance | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,621	13,051
Year two	6,766	535
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	8,387	13,586
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	218,089	835,108
Year two	841,678	794,506
Year three	792,425	306,248
Year four	191,357	69,601
Year five	48,648	21,266
Prior	49,669	32,235
Revolving Loans Amortized Cost Basis	75,878	27,474
Loans, net of unearned income	2,217,744	2,086,438
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Real estate – construction and development | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	218,089	834,831
Year two	841,086	793,723
Year three	792,121	306,084
Year four	191,193	69,596
Year five	48,648	7,934
Prior	35,502	31,490
Revolving Loans Amortized Cost Basis	75,878	27,474
Loans, net of unearned income	2,202,517	2,071,132
Real estate – construction and development | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	277
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	173
Prior	517	165
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	517	615
Real estate – construction and development | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	592	783
Year three	304	164
Year four	164	5
Year five	0	13,159
Prior	13,650	580
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	14,710	14,691
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	351,788	1,740,015
Year two	1,807,912	1,995,787
Year three	1,926,940	1,088,164
Year four	1,152,000	911,964
Year five	848,373	458,639
Prior	1,628,542	1,299,450
Revolving Loans Amortized Cost Basis	100,224	110,848
Loans, net of unearned income	7,815,779	7,604,867
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	3,151
Current-period gross charge offs, prior	169
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	3,320
Real estate – commercial and farmland | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	351,788	1,739,021
Year two	1,807,366	1,975,003
Year three	1,926,491	1,085,086
Year four	1,148,117	869,116
Year five	813,499	447,311
Prior	1,556,760	1,259,763
Revolving Loans Amortized Cost Basis	99,724	110,848
Loans, net of unearned income	7,703,745	7,486,148
Real estate – commercial and farmland | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	607
Year two	348	17,974
Year three	0	0
Year four	1,232	30,841
Year five	30,476	4,801
Prior	46,854	18,289
Revolving Loans Amortized Cost Basis	500	0
Loans, net of unearned income	79,410	72,512
Real estate – commercial and farmland | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	387
Year two	198	2,810
Year three	449	3,078
Year four	2,651	12,007
Year five	4,398	6,527
Prior	24,928	21,398
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	32,624	46,207
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	452,201	1,530,992
Year two	1,477,033	1,236,152
Year three	1,202,987	574,922
Year four	552,036	296,682
Year five	274,782	130,453
Prior	495,102	414,145
Revolving Loans Amortized Cost Basis	247,993	236,960
Loans, net of unearned income	4,702,134	4,420,306
Current-period gross charge offs, year one	24
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	9
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	105
Current-period gross charge offs, revolving loans amortized cost basis	59
Current-period gross charge offs	197
Real estate – residential | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	451,392	1,524,021
Year two	1,462,604	1,214,724
Year three	1,181,824	548,968
Year four	525,870	268,821
Year five	253,419	115,693
Prior	466,163	393,570
Revolving Loans Amortized Cost Basis	245,958	234,684
Loans, net of unearned income	4,587,230	4,300,481
Real estate – residential | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	236
Year two	233	145
Year three	142	94
Year four	266	688
Year five	676	364
Prior	2,406	2,910
Revolving Loans Amortized Cost Basis	237	600
Loans, net of unearned income	3,960	5,037
Real estate – residential | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	809	6,735
Year two	14,196	21,283
Year three	21,021	25,860
Year four	25,900	27,173
Year five	20,687	14,396
Prior	26,533	17,665
Revolving Loans Amortized Cost Basis	1,798	1,676
Loans, net of unearned income	110,944	114,788
Total Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current-period gross charge offs, year one	1,008
Current-period gross charge offs, year two	15,892
Current-period gross charge offs, year three	8,069
Current-period gross charge offs, year four	2,037
Current-period gross charge offs, year five	4,432
Current-period gross charge offs, prior	3,901
Current-period gross charge offs, revolving loans amortized cost basis	287
Current-period gross charge offs	35,626
Total Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	2,397,338	6,284,768
Year two	5,258,229	4,578,661
Year three	4,422,072	2,340,683
Year four	2,214,292	1,361,730
Year five	1,238,440	699,846
Prior	2,433,901	2,027,031
Revolving Loans Amortized Cost Basis	2,150,544	2,221,009
Loans, net of unearned income	20,114,816	19,513,728
Total Loans | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	25	1,158
Year two	1,196	18,132
Year three	217	188
Year four	1,617	31,712
Year five	31,315	6,233
Prior	52,173	23,247
Revolving Loans Amortized Cost Basis	84,492	23,944
Loans, net of unearned income	171,035	104,614
Total Loans | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	5,990	28,806
Year two	24,096	26,687
Year three	24,374	30,500
Year four	29,999	42,646
Year five	28,297	34,894
Prior	69,021	43,511
Revolving Loans Amortized Cost Basis	4,131	29,867
Loans, net of unearned income	$ 185,908	$ 236,911

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	$ 242,658	$ 161,251	$ 205,677	$ 167,582
Provision for loan losses	43,643	13,227	93,019	10,493
Loans charged off	(20,670)	(6,853)	(35,626)	(15,432)
Recoveries of loans previously charged off	6,440	5,017	10,712	9,999
Ending balance, Allowance	272,071	172,642	272,071	172,642
Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			(1,711)
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	45,238	25,526	39,455	26,829
Provision for loan losses	15,322	1,738	31,400	1,953
Loans charged off	(13,316)	(4,391)	(25,549)	(8,805)
Recoveries of loans previously charged off	3,545	2,785	5,588	5,681
Ending balance, Allowance	50,789	25,658	50,789	25,658
Commercial, financial and agricultural | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			(105)
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	4,893	5,619	5,413	6,097
Provision for loan losses	1,513	557	1,836	1,346
Loans charged off	(2,052)	(1,137)	(3,192)	(2,562)
Recoveries of loans previously charged off	194	230	491	388
Ending balance, Allowance	4,548	5,269	4,548	5,269
Consumer | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			0
Indirect automobile
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	137	373	174	476
Provision for loan losses	(199)	(306)	(418)	(596)
Loans charged off	(65)	(41)	(99)	(129)
Recoveries of loans previously charged off	225	265	441	540
Ending balance, Allowance	98	291	98	291
Indirect automobile | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			0
Mortgage warehouse
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	1,924	3,010	2,118	3,231
Provision for loan losses	411	875	217	654
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	2,335	3,885	2,335	3,885
Mortgage warehouse | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			0
Municipal
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	354	384	357	401
Provision for loan losses	3	(13)	0	(30)
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	357	371	357	371
Municipal | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			0
Premium finance
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	893	2,515	1,025	2,729
Provision for loan losses	51	200	(42)	108
Loans charged off	(1,848)	(1,066)	(3,269)	(2,435)
Recoveries of loans previously charged off	1,680	1,113	3,062	2,360
Ending balance, Allowance	776	2,762	776	2,762
Premium finance | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			0
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	42,841	26,831	32,659	22,045
Provision for loan losses	11,276	(3,954)	21,395	614
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	472	355	572	573
Ending balance, Allowance	54,589	23,232	54,589	23,232
Real estate – construction and development | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			(37)
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	87,124	67,033	67,433	77,831
Provision for loan losses	12,275	(7,647)	32,644	(17,199)
Loans charged off	(3,320)	(81)	(3,320)	(1,364)
Recoveries of loans previously charged off	61	44	105	81
Ending balance, Allowance	96,140	59,349	96,140	59,349
Real estate – commercial and farmland | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			(722)
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	59,254	29,960	57,043	27,943
Provision for loan losses	2,991	21,777	5,987	23,643
Loans charged off	(69)	(137)	(197)	(137)
Recoveries of loans previously charged off	263	225	453	376
Ending balance, Allowance	$ 62,439	$ 51,825	62,439	$ 51,825
Real estate – residential | Cumulative effect of change in accounting principle for ASU 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance			$ (847)

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Modified of Amortized Cost Basis (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 4,696
Percentage of Total Class of Financial Receivable	0%
Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,207
Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,489
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 3,204
Percentage of Total Class of Financial Receivable	0.10%
Commercial, financial and agricultural | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,207
Commercial, financial and agricultural | Payment Deferral | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Financial effect, percent reduction of payments	73%
Commercial, financial and agricultural | Payment Deferral | Financial Asset, 90 Days Or Less Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Financial effect, percent reduction of payments	32%
Commercial, financial and agricultural | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,997
Financing receivable, modified, weighted average term increase from modification	10 months 15 days
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 286
Percentage of Total Class of Financial Receivable	0%
Real estate – construction and development | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 0
Real estate – construction and development | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 286
Financing receivable, modified, weighted average term increase from modification	11 months
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,206
Percentage of Total Class of Financial Receivable	0%
Real estate – commercial and farmland | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 0
Real estate – commercial and farmland | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,206
Financing receivable, modified, weighted average term increase from modification	10 months 15 days

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Depicts Performance of Loans Modified In Last 12 Months (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 4,696
Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,699
Current Loans | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	997
Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	997
Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,204
Commercial, financial and agricultural | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,707
Commercial, financial and agricultural | Current Loans | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	497
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	497
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	286
Real estate – construction and development | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	286
Real estate – construction and development | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – construction and development | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – construction and development | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,206
Real estate – commercial and farmland | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	706
Real estate – commercial and farmland | Current Loans | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	500
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	500
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 0

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 129,319	$ 128,322
Other borrowings	1,536,989	1,875,736
Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.150%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	300,000
Debt instrument, interest rate, effective percentage	4.15%
Fixed Rate Advance due January 9, 2023; fixed interest rate of 4.110%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	4.11%
Fixed Rate Advance due January 12, 2023; fixed interest rate of 4.140%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	4.14%
Fixed Rate Advance due January 13, 2023; fixed interest rate of 4.150%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	4.15%
Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.170%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	350,000
Debt instrument, interest rate, effective percentage	4.17%
Fixed Rate Advance due January 17, 2023; fixed interest rate of 4.250%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	150,000
Debt instrument, interest rate, effective percentage	4.25%
Fixed Rate Advance due January 18, 2023; fixed interest rate of 4.260%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	200,000
Debt instrument, interest rate, effective percentage	4.26%
Fixed Rate Advance due January 19, 2023; fixed interest rate of 4.230%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	4.23%
Fixed Rate Advance due January 20, 2023; fixed interest rate of 4.220%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	150,000
Debt instrument, interest rate, effective percentage	4.22%
Fixed Rate Advance due January 27, 2023; fixed interest rate of 4.230%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	4.23%
Fixed Rate Advance due July 19, 2023; fixed interest rate of 5.210%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 500,000	0
Debt instrument, interest rate, effective percentage	5.21%
Fixed Rate Advance due July 20, 2023; fixed interest rate of 5.210%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.21%
Fixed Rate Advance due July 21, 2023; fixed interest rate of 5.200%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.20%
Fixed Rate Advance due July 24, 2023; fixed interest rate of 5.200%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 175,000	0
Debt instrument, interest rate, effective percentage	5.20%
Fixed Rate Advance due July 31, 2023; fixed interest rate of 5.240%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 200,000	0
Debt instrument, interest rate, effective percentage	5.24%
Daily Rate Credit due December 5, 2023, fixed interest rate of 5.320%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.32%
Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208%
Other Borrowings [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%
Other Borrowings [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%
Other Borrowings [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%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,383	1,389
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 958	961
Debt instrument, interest rate, effective percentage	4.55%
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,202	1,275
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $0 and $551, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 0	74,449
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 0	551
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $0 and $551, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% | London Interbank Offered Rate (LIBOR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.616%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,436 and $1,680, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 109,064	118,320
Debt instrument, interest rate, effective percentage	4.25%
Unamortized debt issuance expense	$ 1,436	1,680
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,436 and $1,680, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% | Secured Overnight Financing Rate (SOFR)
Other Borrowings [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 $845 and $906, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 75,845	75,906
Debt instrument, interest rate, effective percentage	5.875%
Unaccreted purchase accounting fair value adjustment	$ (845)	(906)
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $845 and $906, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% | London Interbank Offered Rate (LIBOR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.63%
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,463 and $1,564, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 108,537	108,436
Debt instrument, interest rate, effective percentage	3.875%
Unamortized debt issuance expense	$ 1,463	1,564
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,463 and $1,564, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% | Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.753%
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50%
Other Borrowings [Line Items]
Other borrowings	$ 10,000	0
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50% | Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.50%
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65%
Other Borrowings [Line Items]
Other borrowings	$ 10,000	$ 0
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65% | Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.65%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) $ in Millions	Jun. 30, 2023 USD ($)
Debt Disclosure [Abstract]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 3,300
Credit arrangements for federal funds purchase	127
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	3,580
Loans pledged at federal reserve discount window available for borrowing	$ 2,630

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 3,253,195	$ 3,007,159	$ 3,197,400	$ 2,966,451
Unrealized loss on debt securities available-for-sales, net of tax	(15,037)	(10,794)	(4,111)	(28,225)
Balance at end of period	3,284,630	3,073,376	3,284,630	3,073,376
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(35,581)	(1,841)	(46,507)	15,590
Balance at end of period	$ (50,618)	$ (12,635)	$ (50,618)	$ (12,635)

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	68,990	69,136	69,085	69,246
Common share equivalents:
Stock options (in shares)	0	16	0	24
Nonvested restricted share grants (in shares)	0	46	57	97
Performance share units (in shares)	45	118	50	118
Average common shares outstanding, assuming dilution (in shares)	69,035	69,316	69,192	69,485
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	345,576	33,536	84,487	0

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Under the Fair Value Option (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 391,472	$ 392,078
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	391,212	390,583
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 260	$ 1,495

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ (3.3)	$ 11.2	$ 2.3	$ (32.7)
Net (losses) gains from change in fair value of derivative financial instruments	$ 7.9	$ (27.1)	$ 5.1	$ (1.2)

FAIR VALUE MEASURES - Differenc

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance of Loans Held for Sale Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of loans held for sale	$ 391,212	$ 390,583
Aggregate unpaid principal balance of loans held for sale	387,893	389,610
Past-due loans of 90 days or more	2,018	0
Nonaccrual loans	2,018	0
Unpaid principal balance of nonaccrual loans	1,980	0
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of loans held for sale	260	1,495
Aggregate unpaid principal balance of loans held for sale	240	1,350
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	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 391,472	$ 392,078
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	391,472	392,078
Total recurring assets at fair value	1,868,030	1,900,651
Total recurring liabilities at fair value	7,400	4,574
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Total recurring assets at fair value	758,666	759,534
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	391,472	392,078
Total recurring assets at fair value	1,108,389	1,139,962
Total recurring liabilities at fair value	7,400	4,574
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	975	1,155
Loans held for sale	0	0
Total recurring assets at fair value	975	1,155
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	7,186	4,580
Derivative liability	7,400	4,574
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	7,186	4,580
Derivative liability	7,400	4,574
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	9,016	3,933
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	0	0
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	9,016	3,933
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage banking derivative instruments	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	758,666	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	758,666	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	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	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	972	979
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	972	979
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	32,228	34,195
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	32,228	34,195
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	15,055	15,926
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	14,080	14,771
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	975	1,155
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	23,826	27,398
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	23,826	27,398
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	629,609	662,028
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	629,609	662,028
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

FAIR VALUE MEASURES - Fair Va_2

FAIR VALUE MEASURES - Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 26,902	$ 31,972
Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	26,902	31,972
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 1 | Collateral-dependent loans
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 2 | Collateral-dependent loans
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	26,902	31,972
Level 3 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 26,902	$ 31,972

FAIR VALUE MEASURES - Significa

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) - Level 3 $ in Thousands	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Measurements, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, at fair value	$ 975	$ 1,155
Fair Value, Measurements, Nonrecurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, at fair value	$ 26,902	$ 31,972
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	0.132	0.121
Discounted cash flows | Discount rate | Fair Value, Measurements, Recurring | Weighted Average Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.132	0.121
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	0.44	0.41
Discounted cash flows | Loss Given Default | Fair Value, Measurements, Recurring | Weighted Average Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.44	0.41
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	75%	48%
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	29%	27%

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial assets:
Cash and due from banks	$ 284,552	$ 284,567
Federal funds sold and interest-bearing accounts	1,034,578	833,565
Debt securities held-to-maturity	121,891	114,538
Financial liabilities:
Other borrowings	1,536,989	1,875,736
Subordinated deferrable interest debentures	129,319	128,322
Carrying Amount
Financial assets:
Cash and due from banks	284,552	284,567
Federal funds sold and interest-bearing accounts	1,034,578	833,565
Debt securities held-to-maturity	142,513	134,864
Loans, net	20,172,786	19,617,604
Accrued interest receivable	77,360	77,042
Financial liabilities:
Deposits	20,443,125	19,462,738
Other borrowings	1,536,989	1,875,736
Subordinated deferrable interest debentures	129,319	128,322
Accrued interest payable	24,929	10,530
Fair Value
Financial assets:
Cash and due from banks	284,552	284,567
Federal funds sold and interest-bearing accounts	1,034,578	833,565
Debt securities held-to-maturity	121,891	114,538
Loans, net	19,515,996	19,067,612
Accrued interest receivable	77,360	77,042
Financial liabilities:
Deposits	20,452,110	19,455,187
Other borrowings	1,522,335	1,861,850
Subordinated deferrable interest debentures	141,225	125,988
Accrued interest payable	24,929	10,530
Fair Value | Level 1
Financial assets:
Cash and due from banks	284,552	284,567
Federal funds sold and interest-bearing accounts	1,034,578	833,565
Debt securities held-to-maturity	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Financial liabilities:
Deposits	0	0
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
Debt securities held-to-maturity	121,891	114,538
Loans, net	0	0
Accrued interest receivable	7,537	7,694
Financial liabilities:
Deposits	20,452,110	19,455,187
Other borrowings	1,522,335	1,861,850
Subordinated deferrable interest debentures	141,225	125,988
Accrued interest payable	24,929	10,530
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Debt securities held-to-maturity	0
Loans, net	19,515,996	19,067,612
Accrued interest receivable	69,823	69,348
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
Accrued interest payable	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 5,398,013	$ 6,318,039
Unused home equity lines of credit	376,944	345,001
Financial standby letters of credit	39,096	33,557
Mortgage interest rate lock commitments	$ 302,208	$ 148,148

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for unfunded commitments	$ 43,643	$ 13,227	$ 93,019	$ 10,493
Unfunded Loan Commitments
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	52,757	42,194	52,411	33,185
Provision for unfunded commitments	1,873	1,779	2,219	10,788
Ending balance, Allowance	$ 54,630	$ 43,973	$ 54,630	$ 43,973

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	Jun. 30, 2023 USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 900

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2023 segment
Segment Reporting [Abstract]
Reportable segments	5

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Segment Reporting, by Reportable Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest income	$ 321,952	$ 202,568	$ 617,668	$ 385,942
Interest expense	112,412	11,204	196,476	22,034
Net interest income	209,540	191,364	421,192	363,908
Provision for credit losses	45,516	14,924	95,245	21,155
Noninterest income	67,349	83,841	123,399	170,752
Noninterest expense
Salaries and employee benefits	81,336	81,545	162,246	165,826
Occupancy and equipment	12,522	12,746	25,508	25,473
Data processing and communications expenses	13,451	12,155	26,485	24,727
Other expenses	41,094	35,750	73,585	69,990
Total noninterest expense	148,403	142,196	287,824	286,016
Income before income tax expense	82,970	118,085	161,522	227,489
Income tax expense	20,335	28,019	38,466	55,725
Net income	62,635	90,066	123,056	171,764
Total assets	25,800,618	23,687,470	25,800,618	23,687,470	$ 25,053,286
Goodwill	1,015,646	1,023,056	1,015,646	1,023,056	1,015,646
Other intangible assets, net	96,800	115,613	96,800	115,613	106,194
Banking Division
Segment Reporting Information [Line Items]
Interest income	225,284	141,844	433,499	271,134
Interest expense	53,843	(10,278)	86,730	(14,733)
Net interest income	171,441	152,122	346,769	285,867
Provision for credit losses	40,831	10,175	87,971	15,401
Noninterest income	24,652	23,469	48,550	44,833
Noninterest expense
Salaries and employee benefits	55,196	46,733	111,638	95,928
Occupancy and equipment	11,175	11,168	22,781	22,242
Data processing and communications expenses	11,898	10,863	23,695	22,093
Other expenses	27,643	21,123	46,666	41,168
Total noninterest expense	105,912	89,887	204,780	181,431
Income before income tax expense	49,350	75,529	102,568	133,868
Income tax expense	13,312	19,120	26,160	36,116
Net income	36,038	56,409	76,408	97,752
Total assets	18,274,738	17,009,855	18,274,738	17,009,855
Goodwill	951,148	958,558	951,148	958,558	951,100
Other intangible assets, net	89,335	105,198	89,335	105,198
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	52,867	38,055	101,456	70,887
Interest expense	31,450	17,276	60,012	30,813
Net interest income	21,417	20,779	41,444	40,074
Provision for credit losses	3,278	4,499	6,131	6,086
Noninterest income	39,808	57,795	70,866	119,444
Noninterest expense
Salaries and employee benefits	21,930	31,219	42,090	62,833
Occupancy and equipment	1,224	1,406	2,507	2,877
Data processing and communications expenses	1,397	1,123	2,466	2,295
Other expenses	11,859	12,812	23,606	25,457
Total noninterest expense	36,410	46,560	70,669	93,462
Income before income tax expense	21,537	27,515	35,510	59,970
Income tax expense	4,523	5,779	7,457	12,594
Net income	17,014	21,736	28,053	47,376
Total assets	4,921,354	4,418,211	4,921,354	4,418,211
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	18,960	8,476	35,574	15,289
Interest expense	12,794	1,776	23,708	2,142
Net interest income	6,166	6,700	11,866	13,147
Provision for credit losses	411	867	217	645
Noninterest income	1,404	1,041	1,884	2,442
Noninterest expense
Salaries and employee benefits	772	208	1,574	491
Occupancy and equipment	0	1	1	2
Data processing and communications expenses	44	48	90	95
Other expenses	223	212	425	430
Total noninterest expense	1,039	469	2,090	1,018
Income before income tax expense	6,120	6,405	11,443	13,926
Income tax expense	1,285	1,346	2,403	2,925
Net income	4,835	5,059	9,040	11,001
Total assets	1,152,690	923,829	1,152,690	923,829
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	4,915	4,757	9,290	11,537
Interest expense	2,584	959	5,002	1,728
Net interest income	2,331	3,798	4,288	9,809
Provision for credit losses	424	(523)	320	(666)
Noninterest income	1,476	1,526	2,081	4,017
Noninterest expense
Salaries and employee benefits	1,316	1,316	2,625	2,587
Occupancy and equipment	40	81	77	180
Data processing and communications expenses	46	29	83	57
Other expenses	333	539	755	919
Total noninterest expense	1,735	1,965	3,540	3,743
Income before income tax expense	1,648	3,882	2,509	10,749
Income tax expense	346	815	527	2,257
Net income	1,302	3,067	1,982	8,492
Total assets	257,350	264,227	257,350	264,227
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Premium  Finance  Division
Segment Reporting Information [Line Items]
Interest income	19,926	9,436	37,849	17,095
Interest expense	11,741	1,471	21,024	2,084
Net interest income	8,185	7,965	16,825	15,011
Provision for credit losses	572	(94)	606	(311)
Noninterest income	9	10	18	16
Noninterest expense
Salaries and employee benefits	2,122	2,069	4,319	3,987
Occupancy and equipment	83	90	142	172
Data processing and communications expenses	66	92	151	187
Other expenses	1,036	1,064	2,133	2,016
Total noninterest expense	3,307	3,315	6,745	6,362
Income before income tax expense	4,315	4,754	9,492	8,976
Income tax expense	869	959	1,919	1,833
Net income	3,446	3,795	7,573	7,143
Total assets	1,194,486	1,071,348	1,194,486	1,071,348
Goodwill	64,498	64,498	64,498	64,498	$ 64,500
Other intangible assets, net	$ 7,465	$ 10,415	$ 7,465	$ 10,415

LOAN SERVICING RIGHTS - Schedul

LOAN SERVICING RIGHTS - Schedule of Carrying Value of Loan Servicing Rights Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 163,118		$ 150,457
Residential mortgage
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	160,021	$ 149,986	147,014	$ 257,112	$ 232,236	$ 206,944
SBA
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 3,097	$ 3,166	$ 3,443	$ 4,954	$ 5,384	$ 5,556

LOAN SERVICING RIGHTS - Narrati

LOAN SERVICING RIGHTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Residential mortgage
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 15,000	$ 18,900	$ 29,200	$ 36,300
SBA servicing rights
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 758	$ 1,000	$ 1,500	$ 1,900

LOAN SERVICING RIGHTS - Sched_2

LOAN SERVICING RIGHTS - Schedule of Activity of Servicing Rights (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance			$ 150,457
Ending balance	$ 163,118		163,118
Residential mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	149,986	$ 232,236	147,014	$ 206,944
Additions	14,731	21,551	22,461	43,252
Amortization	(4,696)	(7,514)	(9,454)	(13,576)
Recoveries	0	10,839	0	20,492
Ending balance	160,021	257,112	160,021	257,112
Residential mortgage servicing valuation allowance
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	0	16,129	0	25,782
Recoveries	0	(10,839)	0	(20,492)
Ending balance	0	5,290	0	5,290
SBA servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	3,166	5,384	3,443	5,556
Additions	271	236	315	774
Amortization	(340)	(666)	(661)	(1,376)
Ending balance	$ 3,097	$ 4,954	$ 3,097	$ 4,954

LOAN SERVICING RIGHTS - Sched_3

LOAN SERVICING RIGHTS - Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
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	$ 11,373,015	$ 10,046,052
Composition of residential loans serviced for others:	100%	100%
Weighted average term (months)	354 months	353 months
Weighted average age (months)	25 months	22 months
Modeled prepayment speed	8.47%	8.22%
Decline in fair value due to a 10% adverse change	$ (3,682)	$ (5,800)
Decline in fair value due to a 20% adverse change	$ (7,839)	$ (11,184)
Weighted average discount rate	11.13%	10%
Decline in fair value due to a 10% adverse change	$ (4,584)	$ (6,413)
Decline in fair value due to a 20% adverse change	$ (10,070)	$ (12,330)
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]
Composition of residential loans serviced for others:	17.21%	16.80%
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]
Composition of residential loans serviced for others:	50.32%	50.09%
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]
Composition of residential loans serviced for others:	32.47%	33.11%
SBA servicing rights
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	$ 318,994	$ 326,418
Weighted average term (months)	3 years 7 months 20 days	3 years 8 months 8 days
Modeled prepayment speed	18.78%	18.24%
Decline in fair value due to a 10% adverse change	$ (201)	$ (177)
Decline in fair value due to a 20% adverse change	$ (385)	$ (340)
Weighted average discount rate	14.84%	19.57%
Decline in fair value due to a 10% adverse change	$ (92)	$ (83)
Decline in fair value due to a 20% adverse change	$ (181)	$ (163)

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Goodwill [Line Items]
Goodwill	$ 1,015,646	$ 1,015,646	$ 1,023,056
Valuation, Market Approach
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	9%
Banking Division
Goodwill [Line Items]
Goodwill	$ 951,148	951,100	958,558
Banking Division | Discounted cash flows
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	20%
Premium  Finance  Division
Goodwill [Line Items]
Goodwill	$ 64,498	$ 64,500	$ 64,498
Premium  Finance  Division | Discounted cash flows
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	8%