Ameris Bancorp (ABCB) 10-Q 8 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 02, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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	NYSE
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		69,067,019
Amendment Flag	false
Document Fiscal Year Focus	2024
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, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 257,297	$ 230,470
Interest-bearing deposits in banks	1,104,897	936,834
Cash and cash equivalents	1,362,194	1,167,304
Debt securities available-for-sale, at fair value, net of allowance for credit losses of $68 and $69	1,531,047	1,402,944
Debt securities held-to-maturity, at amortized cost, net of allowance for credit losses of $— and $— (fair value of $128,298 and $122,731)	148,538	141,512
Other investments	96,613	71,794
Loans held for sale, at fair value	570,180	281,332
Loans, net of unearned income	20,992,603	20,269,303
Allowance for credit losses	(336,218)	(307,100)
Loans, net	20,656,385	19,962,203
Other real estate owned, net	2,213	6,199
Premises and equipment, net	213,255	216,435
Goodwill	1,015,646	1,015,646
Other intangible assets, net	79,120	87,949
Cash value of bank owned life insurance	376,458	395,778
Other assets	469,079	454,603
Total assets	26,520,728	25,203,699
Deposits:
Noninterest-bearing	6,649,220	6,491,639
Interest-bearing	14,794,923	14,216,870
Total deposits	21,444,143	20,708,509
Other borrowings	946,413	509,586
Subordinated deferrable interest debentures	131,312	130,315
Other liabilities	432,246	428,542
Total liabilities	22,954,114	21,776,952
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; 72,697,209 and 72,516,079 shares issued, respectively	72,697	72,516
Capital surplus	1,950,846	1,945,385
Retained earnings	1,684,218	1,539,957
Accumulated other comprehensive loss, net of tax	(38,020)	(35,939)
Treasury stock, at cost, 3,630,636 and 3,462,738 shares, respectively	(103,127)	(95,172)
Total shareholders’ equity	3,566,614	3,426,747
Total liabilities and shareholders’ equity	$ 26,520,728	$ 25,203,699

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt securities available-for-sale, allowance for credit loss	$ 68	$ 69
Debt securities, held-to-maturity, allowance for credit loss	0	0
Debt securities held-to-maturity	$ 128,298	$ 122,731
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)	72,697,209	72,516,079
Treasury stock (in shares)	3,630,636	3,462,738

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest income
Interest and fees on loans	$ 317,664	$ 292,012	$ 621,057	$ 563,976
Interest on taxable securities	16,948	15,915	30,040	30,215
Interest on nontaxable securities	335	339	665	678
Interest on deposits in other banks and federal funds sold	12,376	13,686	25,013	22,799
Total interest income	347,323	321,952	676,775	617,668
Interest expense
Interest on deposits	121,245	88,087	239,419	141,269
Interest on other borrowings	14,157	24,325	24,047	55,207
Total interest expense	135,402	112,412	263,466	196,476
Net interest income	211,921	209,540	413,309	421,192
Provision for loan losses	25,348	43,643	50,871	93,019
Provision for unfunded commitments	(6,570)	1,873	(10,992)	2,219
Provision for other credit losses	(5)	0	(1)	7
Provision for credit losses	18,773	45,516	39,878	95,245
Net interest income after provision for credit losses	193,148	164,024	373,431	325,947
Noninterest income
Service charges on deposit accounts	12,672	11,295	24,431	22,231
Mortgage banking activity	46,399	40,742	85,829	72,134
Other service charges, commissions and fees	1,211	975	2,413	1,946
Net gain (loss) on securities	12,335	(6)	12,328	0
Other noninterest income	16,094	14,343	29,588	27,088
Total noninterest income	88,711	67,349	154,589	123,399
Noninterest expense
Salaries and employee benefits	88,201	81,336	171,131	162,246
Occupancy and equipment	12,559	12,522	25,444	25,508
Data processing and communications expenses	15,193	13,451	29,847	26,485
Credit resolution-related expenses	840	848	1,326	1,283
Advertising and marketing	3,571	2,627	6,116	6,159
Amortization of intangible assets	4,407	4,688	8,829	9,394
Loan servicing expense	9,792	8,771	19,231	17,102
Other noninterest expenses	20,794	24,160	42,144	39,647
Total noninterest expense	155,357	148,403	304,068	287,824
Income before income tax expense	126,502	82,970	223,952	161,522
Income tax expense	35,717	20,335	58,855	38,466
Net income	90,785	62,635	165,097	123,056
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on debt securities available-for-sale, net of tax expense (benefit) of $682, $(5,118), $(717) and $(1,399)	1,939	(15,037)	(2,081)	(4,111)
Total other comprehensive income (loss)	1,939	(15,037)	(2,081)	(4,111)
Comprehensive income	$ 92,724	$ 47,598	$ 163,016	$ 118,945
Basic earnings per common share (in dollars per share)	$ 1.32	$ 0.91	$ 2.40	$ 1.78
Diluted earnings per common share (in dollars per share)	$ 1.32	$ 0.91	$ 2.39	$ 1.78
Weighted average common shares outstanding
Basic (in shares)	68,824,150	68,989,549	68,818,618	69,084,746
Diluted (in shares)	69,013,834	69,034,762	69,010,010	69,191,512

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Tax expenses (benefit) from unrealized holding gains (losses) on securities arising during period	$ 682	$ (5,118)	$ (717)	$ (1,399)

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 Loss, Net of Tax	Treasury Stock
Balance at beginning of period (in shares) at Dec. 31, 2022			72,263,727
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)
Balance at beginning of period (in shares) at Dec. 31, 2022								2,894,677
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 income (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 at Jun. 30, 2023	3,284,630		$ 72,515	1,939,865	1,414,742		(50,618)	$ (91,874)
Balance at end of period (in shares) at Jun. 30, 2023								3,374,847
Balance at beginning of period (in shares) at Mar. 31, 2023			72,484,210
Balance at beginning of period at Mar. 31, 2023	3,253,195		$ 72,484	1,937,664	1,362,512		(35,581)	$ (83,884)
Balance at beginning of period (in shares) at Mar. 31, 2023								3,110,347
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 income (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 at Jun. 30, 2023	$ 3,284,630		$ 72,515	1,939,865	1,414,742		(50,618)	$ (91,874)
Balance at end of period (in shares) at Jun. 30, 2023								3,374,847
Balance at beginning of period (in shares) at Dec. 31, 2023	72,516,079		72,516,079
Balance at beginning of period at Dec. 31, 2023	$ 3,426,747		$ 72,516	1,945,385	1,539,957		(35,939)	$ (95,172)
Balance at beginning of period (in shares) at Dec. 31, 2023	3,462,738							3,462,738
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			125,832
Issuance of restricted shares	$ 0		$ 126	(126)
Issuance of common shares pursuant to PSU agreements (in shares)			63,301
Issuance of common shares pursuant to PSU agreements	0		$ 63	(63)
Forfeitures of restricted shares (in shares)			(8,003)
Forfeitures of restricted shares	(181)		$ (8)	(173)
Share-based compensation	5,823			5,823
Purchase of treasury shares (in shares)								167,898
Purchase of treasury shares	(7,955)							$ (7,955)
Net income	165,097				165,097
Dividends on common shares	(20,836)				(20,836)
Other comprehensive income (loss) during the period	$ (2,081)						(2,081)
Balance at end of period (in shares) at Jun. 30, 2024	72,697,209		72,697,209
Balance at end of period at Jun. 30, 2024	$ 3,566,614		$ 72,697	1,950,846	1,684,218		(38,020)	$ (103,127)
Balance at end of period (in shares) at Jun. 30, 2024	3,630,636							3,630,636
Balance at beginning of period (in shares) at Mar. 31, 2024			72,683,199
Balance at beginning of period at Mar. 31, 2024	$ 3,484,738		$ 72,683	1,948,352	1,603,832		(39,959)	$ (100,170)
Balance at beginning of period (in shares) at Mar. 31, 2024								3,567,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)			22,013
Issuance of restricted shares	0		$ 22	(22)
Forfeitures of restricted shares (in shares)			(8,003)
Forfeitures of restricted shares	(181)		$ (8)	(173)
Share-based compensation	2,689			2,689
Purchase of treasury shares (in shares)								62,700
Purchase of treasury shares	(2,957)							$ (2,957)
Net income	90,785				90,785
Dividends on common shares	(10,399)				(10,399)
Other comprehensive income (loss) during the period	$ 1,939						1,939
Balance at end of period (in shares) at Jun. 30, 2024	72,697,209		72,697,209
Balance at end of period at Jun. 30, 2024	$ 3,566,614		$ 72,697	$ 1,950,846	$ 1,684,218		$ (38,020)	$ (103,127)
Balance at end of period (in shares) at Jun. 30, 2024	3,630,636							3,630,636

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
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, 2024	Jun. 30, 2023
Operating Activities
Net income	$ 165,097	$ 123,056
Adjustments reconciling net income to net cash (used in) provided by operating activities:
Depreciation	9,640	9,409
Net losses on sale or disposal of premises and equipment	9	74
Provision for credit losses	39,878	95,245
Net write-downs and (gains) losses on sale of other real estate owned	(25)	37
Share-based compensation expense	5,642	4,429
Amortization of intangible assets	8,829	9,394
Amortization of operating lease right of use assets	5,037	5,672
Provision for deferred taxes	(10,652)	(10,507)
Net accretion of debt securities available-for-sale	(2,276)	(2,834)
Net accretion of debt securities held-to-maturity	(87)	(88)
Net amortization of other investments	571	753
Net (gain) loss on securities	(12,328)	0
Net amortization (accretion) of fair value marks on purchased loans	648	(464)
Net amortization on other borrowings	137	703
Amortization of subordinated deferrable interest debentures	997	997
Originations of mortgage loans held for sale	(2,115,354)	(1,839,990)
Payments received on mortgage loans held for sale	7,220	8,629
Proceeds from sales of mortgage loans held for sale	1,834,290	1,826,177
Net gains on mortgage loans held for sale	(22,359)	(819)
Originations of SBA loans	(5,364)	(22,506)
Proceeds from sales of SBA loans	5,096	24,972
Net gains on sale of SBA loans	(435)	(1,231)
Increase in cash surrender value of bank owned life insurance	(4,727)	(4,482)
Gain on bank owned life insurance proceeds	(1,464)	(486)
Gain on sale of mortgage servicing rights	(4,713)	0
Gain on debt redemption	(169)	(1,027)
Change attributable to other operating activities	18,380	(949)
Net cash (used in) provided by operating activities	(78,482)	224,164
Investing Activities
Purchases of debt securities available-for-sale	(239,657)	0
Purchases of debt securities held-to-maturity	(8,857)	(8,543)
Proceeds from maturities and paydowns of debt securities available-for-sale	109,314	37,021
Proceeds from maturities and paydowns of debt securities held-to-maturity	1,918	982
Net (increase) decrease in other investments	(13,062)	583
Net increase in loans	(754,421)	(653,613)
Purchases of premises and equipment	(6,712)	(7,881)
Proceeds from sale of premises and equipment	243	19
Proceeds from sales of other real estate owned	7,240	1,955
Proceeds from sale of mortgage servicing rights	30,969	0
Proceeds from bank owned life insurance	2,576	1,890
Net cash used in investing activities	(870,449)	(627,587)
Financing Activities
Net increase in deposits	735,634	980,387
Proceeds from other borrowings	3,353,000	10,625,000
Repayment of other borrowings	(2,916,141)	(10,963,423)
Proceeds from exercise of stock options	0	476
Dividends paid - common stock	(20,821)	(20,971)
Purchase of treasury shares	(7,851)	(17,048)
Net cash provided by financing activities	1,143,821	604,421
Net increase in cash and cash equivalents	194,890	200,998
Cash and cash equivalents at beginning of period	1,167,304	1,118,132
Cash and cash equivalents at end of period	1,362,194	1,319,130
Cash paid (received) during the period for:
Interest	268,051	182,077
Income taxes	56,060	62,186
Loans transferred to other real estate owned	3,229	7,319
Loans transferred from loans held for sale to loans held for investment	8,058	5,374
Right-of-use assets obtained in exchange for new operating lease liabilities	2,376	2,022
Change in unrealized loss on securities available-for-sale, net of tax	$ (2,081)	$ (4,111)

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
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, 2024, 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, 2024 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, 2023. 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 and federal funds sold. 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 2024 ASU 2023-02 - Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ("ASU 2023-02"). ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credit. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The Company adopted ASU 2023-02 on January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 enhances segment disclosures by requiring inclusion of significant segment expenses, disclosure of the amount and composition of other segment items, previous annual disclosures in interim periods and identification of the position and title of the chief operating decision maker. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard effective January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. The adoption will enhance disclosures of reporting segments beginning with the Company's Annual Report on Form 10-K and will be applied on a retrospective basis. Accounting Standards Pending Adoption ASU No. 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). ASU No. 2023-09 provides for enhanced income tax disclosures by, among other things, requiring specific breakout of certain categories in the reconciliation of statutory income tax rate to effective rate, establishing a quantitative threshold for further breakout of reconciling items exceeding the threshold and not already required to be separately disclosed, requiring a qualitative description of the state and local jurisdictions making up the majority (greater than 50%) of the effect of state and local income taxes category, and provide further disaggregation of income taxes paid (net of refunds received) by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the guidance and it is not expected to have a significant impact on the Company's financial position or results of operations but will increase disclosures of income taxes.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	6 Months Ended
	Jun. 30, 2024
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, 2024 U.S. Treasuries $ 765,274 $ — $ 142 $ (10,204) $ 755,212 U.S. government-sponsored agencies 1,016 — — (35) 981 State, county and municipal securities 27,848 — — (1,288) 26,560 Corporate debt securities 10,946 (68) — (877) 10,001 SBA pool securities 77,850 — 2 (1,587) 76,265 Mortgage-backed securities 695,603 — 605 (34,180) 662,028 Total debt securities available-for-sale $ 1,578,537 $ (68) $ 749 $ (48,171) $ 1,531,047 December 31, 2023 U.S. Treasuries $ 732,636 $ — $ 34 $ (11,793) $ 720,877 U.S. government-sponsored agencies 1,023 — — (38) 985 State, county and municipal securities 28,986 — 9 (944) 28,051 Corporate debt securities 10,946 (69) — (850) 10,027 SBA pool securities 53,033 — 2 (1,519) 51,516 Mortgage-backed securities 621,013 — 67 (29,592) 591,488 Total debt securities available-for-sale $ 1,447,637 $ (69) $ 112 $ (44,736) $ 1,402,944 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, 2024 State, county and municipal securities $ 33,664 $ — $ (5,784) $ 27,880 Mortgage-backed securities 114,874 41 (14,497) 100,418 Total debt securities held-to-maturity $ 148,538 $ 41 $ (20,281) $ 128,298 December 31, 2023 State, county and municipal securities $ 31,905 $ — $ (5,051) $ 26,854 Mortgage-backed securities 109,607 — (13,730) 95,877 Total debt securities held-to-maturity $ 141,512 $ — $ (18,781) $ 122,731 The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of June 30, 2024, 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 $ 540,310 $ 534,603 $ — $ — Due from one year to five years 259,375 253,938 — — Due from five to ten years 71,452 70,068 — — Due after ten years 11,797 10,410 33,664 27,880 Mortgage-backed securities 695,603 662,028 114,874 100,418 $ 1,578,537 $ 1,531,047 $ 148,538 $ 128,298 Securities with a carrying value of approximately $452.4 million and $532.6 million at June 30, 2024 and December 31, 2023, 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, 2024 and December 31, 2023: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities available-for-sale Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2024 U.S. Treasuries $ 28,673 $ (354) $ 656,429 $ (9,850) $ 685,102 $ (10,204) U.S. government-sponsored agencies — — 981 (35) 981 (35) State, county and municipal securities 5,930 (31) 19,545 (1,257) 25,475 (1,288) Corporate debt securities 499 (1) 8,502 (876) 9,001 (877) SBA pool securities 57,303 (68) 18,815 (1,519) 76,118 (1,587) Mortgage-backed securities 60,096 (433) 504,072 (33,747) 564,168 (34,180) Total debt securities available-for-sale $ 152,501 $ (887) $ 1,208,344 $ (47,284) $ 1,360,845 $ (48,171) December 31, 2023 U.S. Treasuries $ 159,667 $ (827) $ 537,313 $ (10,966) $ 696,980 $ (11,793) U.S. government sponsored agencies — — 985 (38) 985 (38) State, county and municipal securities 1,923 — 19,754 (944) 21,677 (944) Corporate debt securities 500 — 8,527 (850) 9,027 (850) SBA pool securities 42 — 21,267 (1,519) 21,309 (1,519) Mortgage-backed securities 126 — 566,707 (29,592) 566,833 (29,592) Total debt securities available-for-sale $ 162,258 $ (827) $ 1,154,553 $ (43,909) $ 1,316,811 $ (44,736) As of June 30, 2024, the Company’s available-for-sale security portfolio consisted of 410 securities, 394 of which were in an unrealized loss position. At June 30, 2024, the Company held 303 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, 2024, the Company held 33 U.S. Small Business Administration (“SBA”) pool securities, 25 state, county and municipal securities, seven corporate securities, one U.S. government-sponsored agency security, and 25 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, 2024 and December 31, 2023: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2024 State, county and municipal securities $ 1,714 $ (45) $ 26,166 $ (5,739) $ 27,880 $ (5,784) Mortgage-backed securities 2,528 (8) 88,019 (14,489) 90,547 (14,497) Total debt securities held-to-maturity $ 4,242 $ (53) $ 114,185 $ (20,228) $ 118,427 $ (20,281) December 31, 2023 State, county and municipal securities $ — $ — $ 26,854 $ (5,051) $ 26,854 $ (5,051) Mortgage-backed securities 13,612 (227) 82,265 (13,503) 95,877 (13,730) Total debt securities held-to-maturity $ 13,612 $ (227) $ 109,119 $ (18,554) $ 122,731 $ (18,781) As of June 30, 2024, the Company’s held-to-maturity security portfolio consisted of 32 securities, 30 of which were in an unrealized loss position. At June 30, 2024, the Company held 22 mortgage-backed securities and eight state, county and municipal securities that were in an unrealized loss position. At June 30, 2024 and December 31, 2023, 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, 2024, 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, 2024, management determined that $68,000 was attributable to credit impairment and an allowance for credit losses was recorded. The remaining $48.2 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 2024 2023 2024 2023 Beginning balance $ 73 $ 82 $ 69 $ 75 Provision for other credit losses (5) — (1) 7 Ending balance $ 68 $ 82 $ 68 $ 82 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, 2024 and 2023: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2024 2023 2024 2023 Unrealized holding gains (losses) on equity securities $ 3,957 $ (6) $ 3,950 $ — Net realized gains on sales of other investments 8,378 — 8,378 — Net gain (loss) on securities $ 12,335 $ (6) $ 12,328 $ —

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Commercial, financial and agricultural $ 2,860,973 $ 2,688,929 Consumer 217,787 241,552 Indirect automobile 16,335 34,257 Mortgage warehouse 1,070,921 818,728 Municipal 454,967 492,668 Premium finance 1,151,261 946,562 Real estate – construction and development 2,336,987 2,129,187 Real estate – commercial and farmland 8,103,634 8,059,754 Real estate – residential 4,779,738 4,857,666 $ 20,992,603 $ 20,269,303 Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets totaling $80.0 million and $79.2 million and at June 30, 2024 and December 31, 2023, respectively. The Company had no recorded allowance for credit losses related to accrued interest on loans at both June 30, 2024 and December 31, 2023. 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, 2024 December 31, 2023 Commercial, financial and agricultural $ 14,896 $ 8,059 Consumer 675 1,153 Indirect automobile 218 299 Real estate – construction and development 3,248 282 Real estate – commercial and farmland 17,900 11,295 Real estate – residential (1) 142,461 130,029 $ 179,398 $ 151,117 (1) Included in real estate - residential were $93.5 million and $90.2 million of serviced GNMA-guaranteed nonaccrual loans at June 30, 2024 and December 31, 2023, respectively. Interest income recognized on nonaccrual loans during the six months ended June 30, 2024 and 2023 was not material. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2024 December 31, 2023 Commercial, financial and agricultural $ 685 $ 2,049 Real estate – construction and development 3,000 — Real estate – commercial and farmland 1,238 9,109 Real estate – residential 83,515 75,419 $ 88,438 $ 86,577 The following table presents an analysis of past-due loans as of June 30, 2024 and December 31, 2023: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2024 Commercial, financial and agricultural $ 9,531 $ 6,182 $ 8,425 $ 24,138 $ 2,836,835 $ 2,860,973 $ 4,160 Consumer 1,251 552 225 2,028 215,759 217,787 — Indirect automobile 70 15 63 148 16,187 16,335 — Mortgage warehouse — — — — 1,070,921 1,070,921 — Municipal — — — — 454,967 454,967 — Premium finance 8,773 8,158 11,415 28,346 1,122,915 1,151,261 11,416 Real estate – construction and development 562 337 3,565 4,464 2,332,523 2,336,987 — Real estate – commercial and farmland 3,989 1,999 5,975 11,963 8,091,671 8,103,634 333 Real estate – residential 58,123 15,248 139,729 213,100 4,566,638 4,779,738 — Total $ 82,299 $ 32,491 $ 169,397 $ 284,187 $ 20,708,416 $ 20,992,603 $ 15,909 December 31, 2023 Commercial, financial and agricultural $ 11,023 $ 5,439 $ 9,733 $ 26,195 $ 2,662,734 $ 2,688,929 $ 5,310 Consumer 2,155 1,037 498 3,690 237,862 241,552 — Indirect automobile 153 17 78 248 34,009 34,257 — Mortgage warehouse — — — — 818,728 818,728 — Municipal — — — — 492,668 492,668 — Premium finance 12,379 6,832 11,678 30,889 915,673 946,562 11,678 Real estate – construction and development 2,094 — 282 2,376 2,126,811 2,129,187 — Real estate – commercial and farmland 5,070 1,656 6,352 13,078 8,046,676 8,059,754 — Real estate – residential 49,976 19,300 127,087 196,363 4,661,303 4,857,666 — Total $ 82,850 $ 34,281 $ 155,708 $ 272,839 $ 19,996,464 $ 20,269,303 $ 16,988 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, 2024 December 31, 2023 (dollars in thousands) Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 11,736 $ 2,696 $ 5,889 $ 567 Premium finance 1,832 136 1,990 45 Real estate – construction and development 3,000 — 280 23 Real estate – commercial and farmland 16,614 728 11,114 108 Real estate – residential 26,493 3,093 21,102 2,654 $ 59,675 $ 6,653 $ 40,375 $ 3,397 Credit Quality Indicators The Company uses a five 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 – These loans range from minimal to 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 ("Special Mention") – 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 – 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 – 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 – 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, 2024 and December 31, 2023. 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 doubtful or loss at June 30, 2024 or December 31, 2023. As of June 30, 2024 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2024 2023 2022 2021 2020 Prior Total Commercial, Financial and Agricultural Risk Grade: Pass $ 534,839 $ 729,004 $ 631,819 $ 307,287 $ 93,751 $ 65,315 $ 459,680 $ 2,821,695 Special mention — 30 1,298 1,456 1,182 3,409 2,640 10,015 Substandard 84 1,910 3,392 9,882 546 5,591 7,858 29,263 Total commercial, financial and agricultural $ 534,923 $ 730,944 $ 636,509 $ 318,625 $ 95,479 $ 74,315 $ 470,178 $ 2,860,973 Current-period gross charge offs — 11,545 10,486 4,196 1,007 600 — 27,834 Consumer Risk Grade: Pass $ 31,494 $ 25,079 $ 12,646 $ 3,856 $ 21,129 $ 31,061 $ 91,257 $ 216,522 Special mention — — 20 — 6 53 — 79 Substandard 33 239 99 34 177 544 60 1,186 Total consumer $ 31,527 $ 25,318 $ 12,765 $ 3,890 $ 21,312 $ 31,658 $ 91,317 $ 217,787 Current-period gross charge offs 35 387 141 18 547 691 198 2,017 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ — $ 16,002 $ — $ 16,002 Special mention — — — — — 29 — 29 Substandard — — — — — 304 — 304 Total indirect automobile $ — $ — $ — $ — $ — $ 16,335 $ — $ 16,335 Current-period gross charge offs — — — — — 104 — 104 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 1,070,471 $ 1,070,471 Special mention — — — — — — 450 450 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,070,921 $ 1,070,921 Current-period gross charge offs — — — — — — — — Municipal Risk Grade: Pass $ 20,042 $ 9,167 $ 31,822 $ 37,541 $ 146,128 $ 207,646 $ 2,621 $ 454,967 Total municipal $ 20,042 $ 9,167 $ 31,822 $ 37,541 $ 146,128 $ 207,646 $ 2,621 $ 454,967 Current-period gross charge offs — — — — — — — — Premium Finance Risk Grade: Pass $ 980,449 $ 158,296 $ 649 $ 451 $ — $ — $ — $ 1,139,845 Substandard 3,705 7,699 12 — — — — 11,416 Total premium finance $ 984,154 $ 165,995 $ 661 $ 451 $ — $ — $ — $ 1,151,261 Current-period gross charge offs 380 4,183 245 — — — — 4,808 As of June 30, 2024 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2024 2023 2022 2021 2020 Prior Total Real Estate – Construction and Development Risk Grade: Pass $ 280,290 $ 338,310 $ 1,065,404 $ 432,596 $ 35,092 $ 94,589 $ 83,578 $ 2,329,859 Special mention 1,454 1,226 2,931 67 — 290 — 5,968 Substandard — 79 16 532 — 533 — 1,160 Total real estate – construction and development $ 281,744 $ 339,615 $ 1,068,351 $ 433,195 $ 35,092 $ 95,412 $ 83,578 $ 2,336,987 Current-period gross charge offs — — — — — — — — Real Estate – Commercial and Farmland Risk Grade: Pass $ 89,702 $ 466,153 $ 2,081,414 $ 2,133,812 $ 1,072,326 $ 2,010,066 $ 95,168 $ 7,948,641 Special mention — 1,359 56 3,502 14,839 76,168 — 95,924 Substandard — 1,173 17,189 16,438 3,931 20,338 — 59,069 Total real estate – commercial and farmland $ 89,702 $ 468,685 $ 2,098,659 $ 2,153,752 $ 1,091,096 $ 2,106,572 $ 95,168 $ 8,103,634 Current-period gross charge offs — 513 — — — — — 513 Real Estate - Residential Risk Grade: Pass $ 126,638 $ 673,422 $ 1,352,544 $ 1,098,997 $ 483,248 $ 612,181 $ 278,384 $ 4,625,414 Special mention — 12 — 69 162 1,586 1,183 3,012 Substandard 198 16,256 32,774 32,128 26,564 39,705 3,687 151,312 Total real estate - residential $ 126,836 $ 689,690 $ 1,385,318 $ 1,131,194 $ 509,974 $ 653,472 $ 283,254 $ 4,779,738 Current-period gross charge offs — — 21 — — 5 — 26 Total Loans Risk Grade: Pass $ 2,063,454 $ 2,399,431 $ 5,176,298 $ 4,014,540 $ 1,851,674 $ 3,036,860 $ 2,081,159 $ 20,623,416 Special mention 1,454 2,627 4,305 5,094 16,189 81,535 4,273 115,477 Substandard 4,020 27,356 53,482 59,014 31,218 67,015 11,605 253,710 Total loans $ 2,068,928 $ 2,429,414 $ 5,234,085 $ 4,078,648 $ 1,899,081 $ 3,185,410 $ 2,097,037 $ 20,992,603 Total current-period gross charge offs 415 16,628 10,893 4,214 1,554 1,400 198 35,302 As of December 31, 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 $ 892,951 $ 758,471 $ 384,830 $ 95,055 $ 56,447 $ 41,095 $ 432,472 $ 2,661,321 Special mention — 335 5,722 92 109 451 803 7,512 Substandard 1,512 3,595 3,222 1,140 3,533 5,748 1,346 20,096 Total commercial, financial and agricultural $ 894,463 $ 762,401 $ 393,774 $ 96,287 $ 60,089 $ 47,294 $ 434,621 $ 2,688,929 Consumer Risk Grade: Pass $ 44,736 $ 17,661 $ 5,878 $ 25,654 $ 15,838 $ 20,937 $ 109,214 $ 239,918 Special mention — 5 — — — 26 — 31 Substandard 154 181 41 334 197 531 165 1,603 Total consumer $ 44,890 $ 17,847 $ 5,919 $ 25,988 $ 16,035 $ 21,494 $ 109,379 $ 241,552 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ 6,086 $ 27,646 $ — $ 33,732 Substandard — — — — 55 470 — 525 Total indirect automobile $ — $ — $ — $ — $ 6,141 $ 28,116 $ — $ 34,257 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 772,366 $ 772,366 Special mention — — — — — — 46,362 46,362 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 818,728 $ 818,728 Municipal Risk Grade: Pass $ 14,216 $ 27,346 $ 48,941 $ 177,156 $ 14,655 $ 208,236 $ 2,118 $ 492,668 Total municipal $ 14,216 $ 27,346 $ 48,941 $ 177,156 $ 14,655 $ 208,236 $ 2,118 $ 492,668 Premium Finance Risk Grade: Pass $ 928,930 $ 4,038 $ 1,916 $ — $ — $ — $ — $ 934,884 Substandard 10,777 901 — — — — — 11,678 Total premium finance $ 939,707 $ 4,939 $ 1,916 $ — $ — $ — $ — $ 946,562 As of December 31, 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 $ 457,077 $ 938,909 $ 505,254 $ 58,840 $ 54,646 $ 30,042 $ 81,662 $ 2,126,430 Special mention — — — — — 479 — 479 Substandard — 266 1,512 — — 500 — 2,278 Total real estate – construction and development $ 457,077 $ 939,175 $ 506,766 $ 58,840 $ 54,646 $ 31,021 $ 81,662 $ 2,129,187 Real Estate – Commercial and Farmland Risk Grade: Pass $ 450,315 $ 1,890,498 $ 2,133,833 $ 1,090,735 $ 765,640 $ 1,437,323 $ 100,206 $ 7,868,550 Special mention — 17,131 53,329 — 30,200 46,370 — 147,030 Substandard 428 418 15,578 2,660 6,106 18,984 — 44,174 Total real estate – commercial and farmland $ 450,743 $ 1,908,047 $ 2,202,740 $ 1,093,395 $ 801,946 $ 1,502,677 $ 100,206 $ 8,059,754 Real Estate - Residential Risk Grade: Pass $ 714,684 $ 1,425,186 $ 1,148,092 $ 506,137 $ 236,147 $ 423,648 $ 262,968 $ 4,716,862 Special mention 13 — 72 201 234 1,411 380 2,311 Substandard 5,057 26,171 28,459 30,566 19,357 25,263 3,620 138,493 Total real estate - residential $ 719,754 $ 1,451,357 $ 1,176,623 $ 536,904 $ 255,738 $ 450,322 $ 266,968 $ 4,857,666 Total Loans Risk Grade: Pass $ 3,502,909 $ 5,062,109 $ 4,228,744 $ 1,953,577 $ 1,149,459 $ 2,188,927 $ 1,761,006 $ 19,846,731 Special mention 13 17,471 59,123 293 30,543 48,737 47,545 203,725 Substandard 17,928 31,532 48,812 34,700 29,248 51,496 5,131 218,847 Total loans $ 3,520,850 $ 5,111,112 $ 4,336,679 $ 1,988,570 $ 1,209,250 $ 2,289,160 $ 1,813,682 $ 20,269,303 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, 2024, the allowance for credit losses increased due to the current economic forecast and organic loan growth during the period. The allowance for credit losses was determined at June 30, 2024 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 downside 75th percentile S-2 scenario was weighted at 25%. The allowance for credit losses was determined at December 31, 2023 solely using the Moody's baseline scenario economic forecast. The current forecast reflects, among other things, an increase in forecast levels of multifamily rental vacancies and unemployment, partially offset by a decrease in the severity of commercial real estate price index decline compared with the forecast at December 31, 2023. 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, 2024 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2024 $ 63,804 $ 3,903 $ 36 $ 1,823 $ 63 $ 616 Provision for loan losses 10,869 263 (149) 319 (3) 594 Loans charged off (12,539) (926) (39) — — (2,802) Recoveries of loans previously charged off 4,408 211 180 — — 2,294 Balance, June 30, 2024 $ 66,542 $ 3,451 $ 28 $ 2,142 $ 60 $ 702 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2024 $ 72,168 $ 110,656 $ 66,954 $ 320,023 Provision for loan losses 5,269 11,311 (3,125) 25,348 Loans charged off — (513) (26) (16,845) Recoveries of loans previously charged off 45 509 45 7,692 Balance, June 30, 2024 $ 77,482 $ 121,963 $ 63,848 $ 336,218 Six Months Ended June 30, 2024 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2023 $ 64,053 $ 3,902 $ 50 $ 1,678 $ 345 $ 602 Provision for loan losses 23,016 1,163 (283) 464 (285) 163 Loans charged off (27,834) (2,017) (104) — — (4,808) Recoveries of loans previously charged off 7,307 403 365 — — 4,745 Balance, June 30, 2024 $ 66,542 $ 3,451 $ 28 $ 2,142 $ 60 $ 702 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2023 $ 61,017 $ 110,097 $ 65,356 $ 307,100 Provision for loan losses 16,417 11,785 (1,569) 50,871 Loans charged off — (513) (26) (35,302) Recoveries of loans previously charged off 48 594 87 13,549 Balance, June 30, 2024 $ 77,482 $ 121,963 $ 63,848 $ 336,218 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 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 during the three and six months ended June 30, 2024, and 2023: Three Months Ended June 30, 2024 (dollars in thousands) Payment Deferral Term Extension Interest Rate Reduction Combination of Term Extension and Rate Reduction Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 625 $ — $ — $ — $ 625 — % Real estate – residential — 2,567 503 808 3,878 0.1 % Total $ 625 $ 2,567 $ 503 $ 808 $ 4,503 — % Six Months Ended June 30, 2024 (dollars in thousands) Payment Deferral Term Extension Interest Rate Reduction Combination of Term Extension and Rate Reduction Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 625 $ — $ — $ — $ 625 — % Real estate – residential — 6,093 503 1,341 7,937 0.2 % Total $ 625 $ 6,093 $ 503 $ 1,341 $ 8,562 — % Three Months Ended June 30, 2023 (dollars in thousands) Payment Deferral Term Extension Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 380 $ 1,997 $ 2,377 0.1 % Real estate – construction and development — 286 286 — % Real estate – commercial and farmland — 1,206 1,206 — % Total $ 380 $ 3,489 $ 3,869 — % Six Months Ended June 30, 2023 (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 had unfunded commitments to borrowers experiencing financial difficulty for which the Company has modified their loans of $1.5 million at both June 30, 2024 and December 31, 2023. The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty during the six months ended June 30, 2024, and 2023: Six Months Ended June 30, 2024 Payment Deferral Loan Type Financial Effect Commercial, financial and agricultural Payments were deferred for 16 months. Term Extension Loan Type Financial Effect Real estate - residential Maturity dates were extended for a weighted average of 81 months Interest Rate Reduction Loan Type Financial Effect Real estate - residential Rate was reduced by 1.625% Combination of Term Extension and Rate Reduction Loan Type Financial Effect Real estate - residential Maturity date was extended for a weighted average 112 months and rate was reduced by a weighted average 2.86% 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: As of June 30, 2024 (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 3,667 $ — $ — $ — $ 3,667 Real estate – commercial and farmland 3,462 — — — 3,462 Real estate – residential 10,463 1,711 1,036 1,259 14,469 Total $ 17,592 $ 1,711 $ 1,036 $ 1,259 $ 21,598 As of December 31, 2023 (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 4,018 $ 355 $ — $ 799 $ 5,172 Real estate – commercial and farmland 6,692 1,129 — — 7,821 Real estate – residential 5,113 711 442 1,106 7,372 Total $ 15,823 $ 2,195 $ 442 $ 1,905 $ 20,365 The following table provides the amortized cost basis of financing receivables that had a payment default during the three months ended June 30, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Combination of Term Extension and Rate Reduction Total Real estate – residential $ 3,337 $ 456 $ 3,793 Total $ 3,337 $ 456 $ 3,793 The following table provides the amortized cost basis of financing receivables that had a payment default during the six months ended June 30, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Combination of Term Extension and Rate Reduction Total Real estate – residential $ 3,337 $ 456 $ 3,793 Total $ 3,337 $ 456 $ 3,793 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 Total Commercial, financial and agricultural $ 497 $ 497 Real estate – commercial and farmland 500 500 Total $ 997 $ 997

OTHER BORROWINGS

OTHER BORROWINGS	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
OTHER BORROWINGS	NOTE 4 – OTHER BORROWINGS Other borrowings consist of the following: (dollars in thousands) June 30, 2024 December 31, 2023 FHLB borrowings: Fixed Rate Advance due January 10, 2024; fixed interest rate of 5.450% $ — $ 50,000 Fixed Rate Advance due January 17, 2024; fixed interest rate of 5.460% — 100,000 Fixed Rate Advance due July 1, 2024; fixed interest rate of 5.470% 50,000 — Fixed Rate Advance due July 22, 2024; fixed interest rate of 5.490% 50,000 — Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.480% 100,000 — Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.450% 100,000 — Fixed Rate Advance due August 27, 2024; fixed interest rate of 5.470% 100,000 — Daily Rate Credit due December 11, 2024, variable interest rate of 5.570% 200,000 — 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 4.550% 1,372 1,378 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550% 950 954 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,056 1,128 Subordinated notes payable: Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,166 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 104,584 106,704 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $713 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month SOFR plus 3.63% 74,713 75,784 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,262 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% 108,738 108,638 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 10,000 $ 946,413 $ 509,586 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, 2024, $3.88 billion was available for borrowing on lines with the FHLB. As of June 30, 2024, 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, 2024, the Bank had $3.34 billion of loans pledged at the Federal Reserve discount window and had $2.61 billion available for borrowing.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
	Jun. 30, 2024
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 (losses) on sale of securities 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, 2024 Balance, March 31, 2024 $ (39,959) Unrealized gain on debt securities available-for-sale, net of tax 1,939 Balance, June 30, 2024 $ (38,020) Three Months Ended June 30, 2023 Balance, March 31, 2023 $ (35,581) Unrealized loss on debt securities available-for-sale, net of tax (15,037) Balance, June 30, 2023 $ (50,618) Six Months Ended June 30, 2024 Balance, December 31, 2023 $ (35,939) Unrealized loss on debt securities available-for-sale, net of tax (2,081) Balance, June 30, 2024 $ (38,020) Six Months Ended June 30, 2023 Balance, December 31, 2022 $ (46,507) Unrealized loss on debt securities available-for-sale, net of tax (4,111) Balance, June 30, 2023 $ (50,618)

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	6 Months Ended
	Jun. 30, 2024
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 2024 2023 2024 2023 Average common shares outstanding 68,824,150 68,989,549 68,818,618 69,084,746 Common share equivalents: Stock options — — — 85 Nonvested restricted share grants 89,755 — 101,647 57,055 Performance stock units 99,929 45,213 89,745 49,626 Average common shares outstanding, assuming dilution 69,013,834 69,034,762 69,010,010 69,191,512 There were no anti-dilutive securities excluded from the computation of earnings per share for the three and six months ended June 30, 2024 . There were 345,576 and 84,487 anti-dilutive securities excluded from the computation of earnings per share for the three and six months ended June 30, 2023, respectively.

FAIR VALUE MEASURES

FAIR VALUE MEASURES	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Mortgage loans held for sale $ 569,477 $ 281,332 SBA loans held for sale 703 — Total loans held for sale $ 570,180 $ 281,332 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. Net gains of $2.8 million and $2.4 million resulting from changes in fair value of these mortgage loans were recorded in income during the three and six months ended June 30, 2024, respectively. 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. Net gains of $534,000 and $7.4 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, 2024, respectively. For the three and six months ended June 30, 2023, net gains of $7.9 million and $5.1 million, respectively, resulting from changes in the fair value of the related derivative financial instruments were recorded in 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, 2024 and December 31, 2023: (dollars in thousands) June 30, 2024 December 31, 2023 Aggregate fair value of mortgage loans held for sale $ 569,477 $ 281,332 Aggregate unpaid principal balance of mortgage loans held for sale 559,626 273,915 Past-due loans of 90 days or more — 781 Nonaccrual loans — 781 Unpaid principal balance of nonaccrual loans — 774 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, 2024 and December 31, 2023: (dollars in thousands) June 30, 2024 December 31, 2023 Aggregate fair value of SBA loans held for sale $ 703 $ — Aggregate unpaid principal balance of SBA loans held for sale 627 — 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, 2024 and December 31, 2023: Recurring Basis June 30, 2024 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Debt securities available-for-sale: U.S. Treasuries $ 755,212 $ 755,212 $ — $ — U.S. government sponsored agencies 981 — 981 — State, county and municipal securities 26,560 — 26,560 — Corporate debt securities 10,001 — 9,056 945 SBA pool securities 76,265 — 76,265 — Mortgage-backed securities 662,028 — 662,028 — Loans held for sale 570,180 — 570,180 — Derivative financial instruments 10,327 — 10,327 — Mortgage banking derivative instruments 5,255 — 5,255 — Total recurring assets at fair value $ 2,116,809 $ 755,212 $ 1,360,652 $ 945 Financial liabilities: Derivative financial instruments $ 10,406 $ — $ 10,406 $ — Risk participation agreement 24 24 Total recurring liabilities at fair value $ 10,430 $ — $ 10,430 $ — Recurring Basis December 31, 2023 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Debt securities available-for-sale: U.S. Treasuries $ 720,877 $ 720,877 $ — $ — U.S. government sponsored agencies 985 — 985 — State, county and municipal securities 28,051 — 28,051 — Corporate debt securities 10,027 — 9,037 990 SBA pool securities 51,516 — 51,516 — Mortgage-backed securities 591,488 — 591,488 — Loans held for sale 281,332 — 281,332 — Derivative financial instruments 5,937 — 5,937 — Mortgage banking derivative instruments 3,636 — 3,636 — Total recurring assets at fair value $ 1,693,849 $ 720,877 $ 971,982 $ 990 Financial liabilities: Derivative financial instruments $ 6,203 $ — $ 6,203 $ — Mortgage banking derivative instruments 5,790 — 5,790 — Total recurring liabilities at fair value $ 11,993 $ — $ 11,993 $ — 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, 2024 and December 31, 2023: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2024 Collateral-dependent loans $ 53,022 $ — $ — $ 53,022 Other real estate owned 1,201 — — 1,201 Total nonrecurring assets at fair value $ 54,223 $ — $ — $ 54,223 December 31, 2023 Collateral-dependent loans $ 36,978 $ — $ — $ 36,978 Other real estate owned 5,324 — — 5,324 Total nonrecurring assets at fair value $ 42,302 $ — $ — $ 42,302 The inputs used to determine estimated fair value of collateral-dependent loans include market conditions, loan term, underlying collateral characteristics and discount rates. The inputs used to determine fair value of OREO include market conditions, estimated marketing period or holding period, underlying collateral characteristics and discount rates. For the six months ended June 30, 2024 and the year ended December 31, 2023, 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, 2024 Recurring: Debt securities available-for-sale $ 945 Discounted cash flows Probability of Default 11% 11% Loss Given Default 43% 43% Nonrecurring: Collateral-dependent loans $ 53,022 Third-party appraisals and discounted cash flows Collateral discounts and 15% - 60% 29% Other real estate owned $ 1,201 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 32% 17% December 31, 2023 Recurring: Debt securities available-for-sale $ 990 Discounted cash flows Probability of Default 11% 11% Loss Given Default 42% 42% Nonrecurring: Collateral-dependent loans $ 36,978 Third-party appraisals and discounted cash flows Collateral discounts and 11% - 60% 28% Other real estate owned $ 5,324 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 33% 22% 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, 2024 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 257,297 $ 257,297 $ — $ — $ 257,297 Interest-bearing deposits in banks 1,104,897 1,104,897 — — 1,104,897 Debt securities held-to-maturity 148,538 — 128,298 — 128,298 Loans, net 20,603,363 — — 20,064,808 20,064,808 Financial liabilities: Deposits 21,444,143 — 21,446,565 — 21,446,565 Other borrowings 946,413 — 936,511 — 936,511 Subordinated deferrable interest debentures 131,312 — 142,058 — 142,058 Fair Value Measurements December 31, 2023 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 230,470 $ 230,470 $ — $ — $ 230,470 Interest-bearing deposits in banks 936,834 936,834 — — 936,834 Debt securities held-to-maturity 141,512 — 122,731 — 122,731 Loans, net 19,925,225 — — 19,332,899 19,332,899 Financial liabilities: Deposits 20,708,509 — 20,707,463 — 20,707,463 Other borrowings 509,586 — 501,723 — 501,723 Subordinated deferrable interest debentures 130,315 — 141,407 — 141,407

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Commitments to extend credit $ 3,492,618 $ 4,412,818 Unused home equity lines of credit 435,621 386,574 Financial standby letters of credit 43,324 37,546 Mortgage interest rate lock commitments 331,498 171,750 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, 2024 and the year ended December 31, 2023. 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) 2024 2023 2024 2023 Balance at beginning of period $ 37,136 $ 52,757 $ 41,558 $ 52,411 Provision for unfunded commitments (6,570) 1,873 (10,992) 2,219 Balance at end of period $ 30,566 $ 54,630 $ 30,566 $ 54,630 Other Commitments As of June 30, 2024, letters of credit issued by the FHLB totaling $1.0 billion were used to guarantee the Bank’s performance related to a portion of its public fund deposit balances. Litigation and Regulatory Contingencies 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, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 9 – SEGMENT REPORTING The Company has the following four reportable segments: Banking Division, Retail Mortgage Division, Warehouse Lending 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 Premium Finance Division derives its revenues from the origination and servicing of commercial insurance premium finance loans. The Banking, Retail Mortgage, Warehouse Lending 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. During the first quarter of 2024, the Company consolidated its former SBA Division into the Banking Division based on the similarity of products and services offered, customers served and materiality of its operating profit. Prior period segment information for the Banking Division was restated to reflect this consolidation. 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, 2024 and 2023: Three Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 243,857 $ 59,001 $ 19,380 $ 25,085 $ 347,323 Interest expense 70,320 35,259 13,088 16,735 135,402 Net interest income 173,537 23,742 6,292 8,350 211,921 Provision for credit losses 20,888 (2,882) 359 408 18,773 Noninterest income 37,527 50,145 1,028 11 88,711 Noninterest expense Salaries and employee benefits 59,923 25,254 1,124 1,900 88,201 Occupancy and equipment 11,474 1,008 7 70 12,559 Data processing and communications expenses 13,756 1,276 59 102 15,193 Other expenses 24,614 13,397 298 1,095 39,404 Total noninterest expense 109,767 40,935 1,488 3,167 155,357 Income before income tax expense 80,409 35,834 5,473 4,786 126,502 Income tax expense 26,090 7,525 1,149 953 35,717 Net income $ 54,319 $ 28,309 $ 4,324 $ 3,833 $ 90,785 Total assets $ 18,933,072 $ 5,100,837 $ 1,089,263 $ 1,397,556 $ 26,520,728 Goodwill 951,148 — — 64,498 1,015,646 Other intangible assets, net 74,605 — — 4,515 79,120 Three Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 230,199 $ 52,867 $ 18,960 $ 19,926 $ 321,952 Interest expense 56,427 31,450 12,794 11,741 112,412 Net interest income 173,772 21,417 6,166 8,185 209,540 Provision for credit losses 41,255 3,278 411 572 45,516 Noninterest income 26,128 39,808 1,404 9 67,349 Noninterest expense Salaries and employee benefits 56,512 21,930 772 2,122 81,336 Occupancy and equipment 11,215 1,224 — 83 12,522 Data processing and communications expenses 11,944 1,397 44 66 13,451 Other expenses 27,976 11,859 223 1,036 41,094 Total noninterest expense 107,647 36,410 1,039 3,307 148,403 Income before income tax expense 50,998 21,537 6,120 4,315 82,970 Income tax expense 13,658 4,523 1,285 869 20,335 Net income $ 37,340 $ 17,014 $ 4,835 $ 3,446 $ 62,635 Total assets $ 18,532,088 $ 4,921,354 $ 1,152,690 $ 1,194,486 $ 25,800,618 Goodwill 951,148 — — 64,498 1,015,646 Other intangible assets, net 89,335 — — 7,465 96,800 Six Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 478,979 $ 114,100 $ 35,863 $ 47,833 $ 676,775 Interest expense 140,974 67,071 23,543 31,878 263,466 Net interest income 338,005 47,029 12,320 15,955 413,309 Provision for credit losses 40,015 (550) 504 (91) 39,878 Noninterest income 63,890 88,910 1,768 21 154,589 Noninterest expense Salaries and employee benefits 118,839 46,327 2,012 3,953 171,131 Occupancy and equipment 23,227 2,057 14 146 25,444 Data processing and communications expenses 26,940 2,642 84 181 29,847 Other expenses 49,061 25,927 535 2,123 77,646 Total noninterest expense 218,067 76,953 2,645 6,403 304,068 Income before income tax expense 143,813 59,536 10,939 9,664 223,952 Income tax expense 42,118 12,503 2,297 1,937 58,855 Net income $ 101,695 $ 47,033 $ 8,642 $ 7,727 $ 165,097 Six Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 442,789 $ 101,456 $ 35,574 $ 37,849 $ 617,668 Interest expense 91,732 60,012 23,708 21,024 196,476 Net interest income 351,057 41,444 11,866 16,825 421,192 Provision for credit losses 88,291 6,131 217 606 95,245 Noninterest income 50,631 70,866 1,884 18 123,399 Noninterest expense Salaries and employee benefits 114,263 42,090 1,574 4,319 162,246 Occupancy and equipment 22,858 2,507 1 142 25,508 Data processing and communications expenses 23,778 2,466 90 151 26,485 Other expenses 47,421 23,606 425 2,133 73,585 Total noninterest expense 208,320 70,669 2,090 6,745 287,824 Income before income tax expense 105,077 35,510 11,443 9,492 161,522 Income tax expense 26,687 7,457 2,403 1,919 38,466 Net income $ 78,390 $ 28,053 $ 9,040 $ 7,573 $ 123,056

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	6 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	NOTE 10 – DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES Mortgage Banking Derivatives The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. This program includes the use of forward contracts and other derivatives that are used to offset changes in value of the mortgage inventory due to changes in market interest rates. Forward contracts to sell primarily fixed-rate mortgage loans are entered into to reduce the exposure to market risk arising from potential changes in interest rates, which could affect the fair value of mortgage loans held for sale and outstanding interest rate lock commitments, which guarantee a certain interest rate if the loan is ultimately funded or granted by the Company as a mortgage loan held for sale. The commitments to sell mortgage loans are at fixed prices and are scheduled to settle at specified dates. The Company enters into interest rate lock commitments for residential mortgage loans which commits it to lend funds to a potential borrower at a specific interest rate and within a specified period of time. Interest rate lock commitments that relate to the origination of mortgage loans that, if originated, will be held for sale, are considered derivative financial instruments under applicable accounting guidance. Outstanding interest rate lock commitments expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan and the eventual commitment for sale into the secondary market. These mortgage banking derivatives are carried at fair value and are not designated in hedge relationships. Fair values are estimated based on changes in mortgage interest rates from the date of the commitments. Changes in the fair values of these mortgage banking derivatives are included as a component of mortgage banking activity in the consolidated statements of income. Customer Related Derivative Positions The Company enters into interest rate derivative contracts to facilitate the risk management strategies of certain clients. The Company mitigates this risk largely by entering into equal and offsetting interest rate derivative agreements with highly rated counterparties. The interest rate contracts are free-standing derivatives and are recorded at fair value on the Company's consolidated balance sheets. The credit risk to these clients is evaluated and included in the calculation of fair value. Fair value changes including credit-related adjustments are recorded as a component of other noninterest income. Risk Participation Agreement The Company has entered into a risk participation agreement swap, that is associated with a loan participation, where the Company is not the counterparty to the interest rate swap that is associated with the risk participation sold. The interest rate swap mark to market only impacts the Company if the swap is in a liability position to the counterparty and the customer defaults on payments to the counterparty. The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of June 30, 2024 and December 31, 2023. June 30, 2024 December 31, 2023 Fair Value Fair Value (dollars in thousands) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Interest rate contracts (3) $ 826,717 $ 10,327 $ 10,406 $ 736,188 $ 5,937 $ 6,203 Risk participation agreement 26,163 — 24 26,163 — 65 Mortgage derivatives - interest rate lock commitments 331,498 4,803 — 171,750 3,636 — Mortgage derivatives - forward contracts related to mortgage loans held for sale 973,024 452 — 663,015 — 5,790 (1) Derivative assets are included in other assets (2) Derivative liabilities are included in other liabilities (3) Includes interest rate contracts for client swaps and offsetting positions. The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the three and six months ended June 30, 2024 and 2023. Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) Location 2024 2023 2024 2023 Interest rate contracts (1) Other noninterest income $ 44 $ 105 $ 187 $ (221) Risk participation agreement Other noninterest income 8 — 41 — Interest rate lock commitments Mortgage banking activity (948) (2,973) 1,168 2,040 Forward contracts related to mortgage loans held for sale Mortgage banking activity 1,482 10,919 6,242 3,043 (1)

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	6 Months Ended
	Jun. 30, 2024
Transfers and Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 11 – 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, 2024 December 31, 2023 Loan Servicing Rights Residential mortgage $ 145,306 $ 171,915 SBA 2,156 2,737 Total loan servicing rights $ 147,462 $ 174,652 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-month period ended June 30, 2024, the Company recorded servicing fee income of $17.5 million and $34.7 million, respectively. During the three- and six-month period ended June 30, 2023, the Company recorded servicing fee income of $15.0 million and $29.2 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 2024 2023 2024 2023 Beginning carrying value, net $ 171,968 $ 149,986 $ 171,915 $ 147,014 Additions 7,421 14,731 12,877 22,461 Amortization (5,264) (4,696) (10,667) (9,454) Disposals (28,819) — (28,819) — Ending carrying value, net $ 145,306 $ 160,021 $ 145,306 $ 160,021 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, 2024 December 31, 2023 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,600,275 $ 12,454,454 Composition of residential loans serviced for others: FHLMC 17.45 % 17.54 % FNMA 51.20 % 50.51 % GNMA 31.35 % 31.95 % Total 100.00 % 100.00 % Weighted average term (months) 354 355 Weighted average age (months) 35 27 Modeled prepayment speed 6.87 % 8.56 % Decline in fair value due to a 10% adverse change (2,708) (4,492) Decline in fair value due to a 20% adverse change (5,959) (9,444) Weighted average discount rate 11.18 % 10.98 % Decline in fair value due to a 10% adverse change (4,399) (5,110) Decline in fair value due to a 20% adverse change (10,089) (11,181) 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-month period ended June 30, 2024, the Company recorded servicing fee income of $570,000 and $1.2 million, respectively. During the three- and six-month period ended June 30, 2023, the Company recorded servicing fee income of $758,000 and $1.5 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 2024 2023 2024 2023 Beginning carrying value, net $ 2,301 $ 3,166 $ 2,737 $ 3,443 Additions 57 271 76 315 Amortization (202) (340) (657) (661) Ending carrying value, net $ 2,156 $ 3,097 $ 2,156 $ 3,097 (dollars in thousands) June 30, 2024 December 31, 2023 SBA servicing rights Unpaid principal balance of loans serviced for others $ 241,874 $ 271,164 Weighted average life (in years) 3.09 3.31 Modeled prepayment speed 22.33 % 20.83 % Decline in fair value due to a 10% adverse change (167) (171) Decline in fair value due to a 20% adverse change (318) (327) Weighted average discount rate 12.02 % 14.70 % Decline in fair value due to a 100 basis point adverse change (61) (69) Decline in fair value due to a 200 basis point adverse change (120) (135) 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.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net income	$ 90,785	$ 62,635	$ 165,097	$ 123,056

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
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, 2024
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, 2024, 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, 2024 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, 2023. 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 Equivalents
Reclassifications	Reclassifications
Accounting Standards Adopted in 2024 and Accounting Standards Pending Adoption	Accounting Standards Adopted in 2024 ASU 2023-02 - Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ("ASU 2023-02"). ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credit. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The Company adopted ASU 2023-02 on January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 enhances segment disclosures by requiring inclusion of significant segment expenses, disclosure of the amount and composition of other segment items, previous annual disclosures in interim periods and identification of the position and title of the chief operating decision maker. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard effective January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. The adoption will enhance disclosures of reporting segments beginning with the Company's Annual Report on Form 10-K and will be applied on a retrospective basis. Accounting Standards Pending Adoption ASU No. 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). ASU No. 2023-09 provides for enhanced income tax disclosures by, among other things, requiring specific breakout of certain categories in the reconciliation of statutory income tax rate to effective rate, establishing a quantitative threshold for further breakout of reconciling items exceeding the threshold and not already required to be separately disclosed, requiring a qualitative description of the state and local jurisdictions making up the majority (greater than 50%) of the effect of state and local income taxes category, and provide further disaggregation of income taxes paid (net of refunds received) by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the guidance and it is not expected to have a significant impact on the Company's financial position or results of operations but will increase disclosures of income taxes.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 U.S. Treasuries $ 765,274 $ — $ 142 $ (10,204) $ 755,212 U.S. government-sponsored agencies 1,016 — — (35) 981 State, county and municipal securities 27,848 — — (1,288) 26,560 Corporate debt securities 10,946 (68) — (877) 10,001 SBA pool securities 77,850 — 2 (1,587) 76,265 Mortgage-backed securities 695,603 — 605 (34,180) 662,028 Total debt securities available-for-sale $ 1,578,537 $ (68) $ 749 $ (48,171) $ 1,531,047 December 31, 2023 U.S. Treasuries $ 732,636 $ — $ 34 $ (11,793) $ 720,877 U.S. government-sponsored agencies 1,023 — — (38) 985 State, county and municipal securities 28,986 — 9 (944) 28,051 Corporate debt securities 10,946 (69) — (850) 10,027 SBA pool securities 53,033 — 2 (1,519) 51,516 Mortgage-backed securities 621,013 — 67 (29,592) 591,488 Total debt securities available-for-sale $ 1,447,637 $ (69) $ 112 $ (44,736) $ 1,402,944
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, 2024 State, county and municipal securities $ 33,664 $ — $ (5,784) $ 27,880 Mortgage-backed securities 114,874 41 (14,497) 100,418 Total debt securities held-to-maturity $ 148,538 $ 41 $ (20,281) $ 128,298 December 31, 2023 State, county and municipal securities $ 31,905 $ — $ (5,051) $ 26,854 Mortgage-backed securities 109,607 — (13,730) 95,877 Total debt securities held-to-maturity $ 141,512 $ — $ (18,781) $ 122,731
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, 2024, 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 $ 540,310 $ 534,603 $ — $ — Due from one year to five years 259,375 253,938 — — Due from five to ten years 71,452 70,068 — — Due after ten years 11,797 10,410 33,664 27,880 Mortgage-backed securities 695,603 662,028 114,874 100,418 $ 1,578,537 $ 1,531,047 $ 148,538 $ 128,298
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, 2024 and December 31, 2023: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities available-for-sale Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2024 U.S. Treasuries $ 28,673 $ (354) $ 656,429 $ (9,850) $ 685,102 $ (10,204) U.S. government-sponsored agencies — — 981 (35) 981 (35) State, county and municipal securities 5,930 (31) 19,545 (1,257) 25,475 (1,288) Corporate debt securities 499 (1) 8,502 (876) 9,001 (877) SBA pool securities 57,303 (68) 18,815 (1,519) 76,118 (1,587) Mortgage-backed securities 60,096 (433) 504,072 (33,747) 564,168 (34,180) Total debt securities available-for-sale $ 152,501 $ (887) $ 1,208,344 $ (47,284) $ 1,360,845 $ (48,171) December 31, 2023 U.S. Treasuries $ 159,667 $ (827) $ 537,313 $ (10,966) $ 696,980 $ (11,793) U.S. government sponsored agencies — — 985 (38) 985 (38) State, county and municipal securities 1,923 — 19,754 (944) 21,677 (944) Corporate debt securities 500 — 8,527 (850) 9,027 (850) SBA pool securities 42 — 21,267 (1,519) 21,309 (1,519) Mortgage-backed securities 126 — 566,707 (29,592) 566,833 (29,592) Total debt securities available-for-sale $ 162,258 $ (827) $ 1,154,553 $ (43,909) $ 1,316,811 $ (44,736)
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, 2024 and December 31, 2023: Less Than 12 Months 12 Months or More Total (dollars in thousands) Securities held-to-maturity Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2024 State, county and municipal securities $ 1,714 $ (45) $ 26,166 $ (5,739) $ 27,880 $ (5,784) Mortgage-backed securities 2,528 (8) 88,019 (14,489) 90,547 (14,497) Total debt securities held-to-maturity $ 4,242 $ (53) $ 114,185 $ (20,228) $ 118,427 $ (20,281) December 31, 2023 State, county and municipal securities $ — $ — $ 26,854 $ (5,051) $ 26,854 $ (5,051) Mortgage-backed securities 13,612 (227) 82,265 (13,503) 95,877 (13,730) Total debt securities held-to-maturity $ 13,612 $ (227) $ 109,119 $ (18,554) $ 122,731 $ (18,781)
Schedule of Investments Available-for-sale, Allowance for Credit Loss	The remaining $48.2 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 2024 2023 2024 2023 Beginning balance $ 73 $ 82 $ 69 $ 75 Provision for other credit losses (5) — (1) 7 Ending balance $ 68 $ 82 $ 68 $ 82
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, 2024 and 2023: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2024 2023 2024 2023 Unrealized holding gains (losses) on equity securities $ 3,957 $ (6) $ 3,950 $ — Net realized gains on sales of other investments 8,378 — 8,378 — Net gain (loss) on securities $ 12,335 $ (6) $ 12,328 $ —

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Commercial, financial and agricultural $ 2,860,973 $ 2,688,929 Consumer 217,787 241,552 Indirect automobile 16,335 34,257 Mortgage warehouse 1,070,921 818,728 Municipal 454,967 492,668 Premium finance 1,151,261 946,562 Real estate – construction and development 2,336,987 2,129,187 Real estate – commercial and farmland 8,103,634 8,059,754 Real estate – residential 4,779,738 4,857,666 $ 20,992,603 $ 20,269,303
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, 2024 December 31, 2023 Commercial, financial and agricultural $ 14,896 $ 8,059 Consumer 675 1,153 Indirect automobile 218 299 Real estate – construction and development 3,248 282 Real estate – commercial and farmland 17,900 11,295 Real estate – residential (1) 142,461 130,029 $ 179,398 $ 151,117 (1) Included in real estate - residential were $93.5 million and $90.2 million of serviced GNMA-guaranteed nonaccrual loans at June 30, 2024 and December 31, 2023, respectively. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2024 December 31, 2023 Commercial, financial and agricultural $ 685 $ 2,049 Real estate – construction and development 3,000 — Real estate – commercial and farmland 1,238 9,109 Real estate – residential 83,515 75,419 $ 88,438 $ 86,577 The following table presents an analysis of individually evaluated collateral-dependent financial assets and related allowance for credit losses: June 30, 2024 December 31, 2023 (dollars in thousands) Balance Allowance for Credit Losses Balance Allowance for Credit Losses Commercial, financial and agricultural $ 11,736 $ 2,696 $ 5,889 $ 567 Premium finance 1,832 136 1,990 45 Real estate – construction and development 3,000 — 280 23 Real estate – commercial and farmland 16,614 728 11,114 108 Real estate – residential 26,493 3,093 21,102 2,654 $ 59,675 $ 6,653 $ 40,375 $ 3,397
Schedule of Past Due Financial Receivables	The following table presents an analysis of past-due loans as of June 30, 2024 and December 31, 2023: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2024 Commercial, financial and agricultural $ 9,531 $ 6,182 $ 8,425 $ 24,138 $ 2,836,835 $ 2,860,973 $ 4,160 Consumer 1,251 552 225 2,028 215,759 217,787 — Indirect automobile 70 15 63 148 16,187 16,335 — Mortgage warehouse — — — — 1,070,921 1,070,921 — Municipal — — — — 454,967 454,967 — Premium finance 8,773 8,158 11,415 28,346 1,122,915 1,151,261 11,416 Real estate – construction and development 562 337 3,565 4,464 2,332,523 2,336,987 — Real estate – commercial and farmland 3,989 1,999 5,975 11,963 8,091,671 8,103,634 333 Real estate – residential 58,123 15,248 139,729 213,100 4,566,638 4,779,738 — Total $ 82,299 $ 32,491 $ 169,397 $ 284,187 $ 20,708,416 $ 20,992,603 $ 15,909 December 31, 2023 Commercial, financial and agricultural $ 11,023 $ 5,439 $ 9,733 $ 26,195 $ 2,662,734 $ 2,688,929 $ 5,310 Consumer 2,155 1,037 498 3,690 237,862 241,552 — Indirect automobile 153 17 78 248 34,009 34,257 — Mortgage warehouse — — — — 818,728 818,728 — Municipal — — — — 492,668 492,668 — Premium finance 12,379 6,832 11,678 30,889 915,673 946,562 11,678 Real estate – construction and development 2,094 — 282 2,376 2,126,811 2,129,187 — Real estate – commercial and farmland 5,070 1,656 6,352 13,078 8,046,676 8,059,754 — Real estate – residential 49,976 19,300 127,087 196,363 4,661,303 4,857,666 — Total $ 82,850 $ 34,281 $ 155,708 $ 272,839 $ 19,996,464 $ 20,269,303 $ 16,988
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, 2024 and December 31, 2023. 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 doubtful or loss at June 30, 2024 or December 31, 2023. As of June 30, 2024 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2024 2023 2022 2021 2020 Prior Total Commercial, Financial and Agricultural Risk Grade: Pass $ 534,839 $ 729,004 $ 631,819 $ 307,287 $ 93,751 $ 65,315 $ 459,680 $ 2,821,695 Special mention — 30 1,298 1,456 1,182 3,409 2,640 10,015 Substandard 84 1,910 3,392 9,882 546 5,591 7,858 29,263 Total commercial, financial and agricultural $ 534,923 $ 730,944 $ 636,509 $ 318,625 $ 95,479 $ 74,315 $ 470,178 $ 2,860,973 Current-period gross charge offs — 11,545 10,486 4,196 1,007 600 — 27,834 Consumer Risk Grade: Pass $ 31,494 $ 25,079 $ 12,646 $ 3,856 $ 21,129 $ 31,061 $ 91,257 $ 216,522 Special mention — — 20 — 6 53 — 79 Substandard 33 239 99 34 177 544 60 1,186 Total consumer $ 31,527 $ 25,318 $ 12,765 $ 3,890 $ 21,312 $ 31,658 $ 91,317 $ 217,787 Current-period gross charge offs 35 387 141 18 547 691 198 2,017 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ — $ 16,002 $ — $ 16,002 Special mention — — — — — 29 — 29 Substandard — — — — — 304 — 304 Total indirect automobile $ — $ — $ — $ — $ — $ 16,335 $ — $ 16,335 Current-period gross charge offs — — — — — 104 — 104 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 1,070,471 $ 1,070,471 Special mention — — — — — — 450 450 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 1,070,921 $ 1,070,921 Current-period gross charge offs — — — — — — — — Municipal Risk Grade: Pass $ 20,042 $ 9,167 $ 31,822 $ 37,541 $ 146,128 $ 207,646 $ 2,621 $ 454,967 Total municipal $ 20,042 $ 9,167 $ 31,822 $ 37,541 $ 146,128 $ 207,646 $ 2,621 $ 454,967 Current-period gross charge offs — — — — — — — — Premium Finance Risk Grade: Pass $ 980,449 $ 158,296 $ 649 $ 451 $ — $ — $ — $ 1,139,845 Substandard 3,705 7,699 12 — — — — 11,416 Total premium finance $ 984,154 $ 165,995 $ 661 $ 451 $ — $ — $ — $ 1,151,261 Current-period gross charge offs 380 4,183 245 — — — — 4,808 As of June 30, 2024 Term Loans by Origination Year Revolving Loans Amortized Cost Basis 2024 2023 2022 2021 2020 Prior Total Real Estate – Construction and Development Risk Grade: Pass $ 280,290 $ 338,310 $ 1,065,404 $ 432,596 $ 35,092 $ 94,589 $ 83,578 $ 2,329,859 Special mention 1,454 1,226 2,931 67 — 290 — 5,968 Substandard — 79 16 532 — 533 — 1,160 Total real estate – construction and development $ 281,744 $ 339,615 $ 1,068,351 $ 433,195 $ 35,092 $ 95,412 $ 83,578 $ 2,336,987 Current-period gross charge offs — — — — — — — — Real Estate – Commercial and Farmland Risk Grade: Pass $ 89,702 $ 466,153 $ 2,081,414 $ 2,133,812 $ 1,072,326 $ 2,010,066 $ 95,168 $ 7,948,641 Special mention — 1,359 56 3,502 14,839 76,168 — 95,924 Substandard — 1,173 17,189 16,438 3,931 20,338 — 59,069 Total real estate – commercial and farmland $ 89,702 $ 468,685 $ 2,098,659 $ 2,153,752 $ 1,091,096 $ 2,106,572 $ 95,168 $ 8,103,634 Current-period gross charge offs — 513 — — — — — 513 Real Estate - Residential Risk Grade: Pass $ 126,638 $ 673,422 $ 1,352,544 $ 1,098,997 $ 483,248 $ 612,181 $ 278,384 $ 4,625,414 Special mention — 12 — 69 162 1,586 1,183 3,012 Substandard 198 16,256 32,774 32,128 26,564 39,705 3,687 151,312 Total real estate - residential $ 126,836 $ 689,690 $ 1,385,318 $ 1,131,194 $ 509,974 $ 653,472 $ 283,254 $ 4,779,738 Current-period gross charge offs — — 21 — — 5 — 26 Total Loans Risk Grade: Pass $ 2,063,454 $ 2,399,431 $ 5,176,298 $ 4,014,540 $ 1,851,674 $ 3,036,860 $ 2,081,159 $ 20,623,416 Special mention 1,454 2,627 4,305 5,094 16,189 81,535 4,273 115,477 Substandard 4,020 27,356 53,482 59,014 31,218 67,015 11,605 253,710 Total loans $ 2,068,928 $ 2,429,414 $ 5,234,085 $ 4,078,648 $ 1,899,081 $ 3,185,410 $ 2,097,037 $ 20,992,603 Total current-period gross charge offs 415 16,628 10,893 4,214 1,554 1,400 198 35,302 As of December 31, 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 $ 892,951 $ 758,471 $ 384,830 $ 95,055 $ 56,447 $ 41,095 $ 432,472 $ 2,661,321 Special mention — 335 5,722 92 109 451 803 7,512 Substandard 1,512 3,595 3,222 1,140 3,533 5,748 1,346 20,096 Total commercial, financial and agricultural $ 894,463 $ 762,401 $ 393,774 $ 96,287 $ 60,089 $ 47,294 $ 434,621 $ 2,688,929 Consumer Risk Grade: Pass $ 44,736 $ 17,661 $ 5,878 $ 25,654 $ 15,838 $ 20,937 $ 109,214 $ 239,918 Special mention — 5 — — — 26 — 31 Substandard 154 181 41 334 197 531 165 1,603 Total consumer $ 44,890 $ 17,847 $ 5,919 $ 25,988 $ 16,035 $ 21,494 $ 109,379 $ 241,552 Indirect Automobile Risk Grade: Pass $ — $ — $ — $ — $ 6,086 $ 27,646 $ — $ 33,732 Substandard — — — — 55 470 — 525 Total indirect automobile $ — $ — $ — $ — $ 6,141 $ 28,116 $ — $ 34,257 Mortgage Warehouse Risk Grade: Pass $ — $ — $ — $ — $ — $ — $ 772,366 $ 772,366 Special mention — — — — — — 46,362 46,362 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 818,728 $ 818,728 Municipal Risk Grade: Pass $ 14,216 $ 27,346 $ 48,941 $ 177,156 $ 14,655 $ 208,236 $ 2,118 $ 492,668 Total municipal $ 14,216 $ 27,346 $ 48,941 $ 177,156 $ 14,655 $ 208,236 $ 2,118 $ 492,668 Premium Finance Risk Grade: Pass $ 928,930 $ 4,038 $ 1,916 $ — $ — $ — $ — $ 934,884 Substandard 10,777 901 — — — — — 11,678 Total premium finance $ 939,707 $ 4,939 $ 1,916 $ — $ — $ — $ — $ 946,562 As of December 31, 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 $ 457,077 $ 938,909 $ 505,254 $ 58,840 $ 54,646 $ 30,042 $ 81,662 $ 2,126,430 Special mention — — — — — 479 — 479 Substandard — 266 1,512 — — 500 — 2,278 Total real estate – construction and development $ 457,077 $ 939,175 $ 506,766 $ 58,840 $ 54,646 $ 31,021 $ 81,662 $ 2,129,187 Real Estate – Commercial and Farmland Risk Grade: Pass $ 450,315 $ 1,890,498 $ 2,133,833 $ 1,090,735 $ 765,640 $ 1,437,323 $ 100,206 $ 7,868,550 Special mention — 17,131 53,329 — 30,200 46,370 — 147,030 Substandard 428 418 15,578 2,660 6,106 18,984 — 44,174 Total real estate – commercial and farmland $ 450,743 $ 1,908,047 $ 2,202,740 $ 1,093,395 $ 801,946 $ 1,502,677 $ 100,206 $ 8,059,754 Real Estate - Residential Risk Grade: Pass $ 714,684 $ 1,425,186 $ 1,148,092 $ 506,137 $ 236,147 $ 423,648 $ 262,968 $ 4,716,862 Special mention 13 — 72 201 234 1,411 380 2,311 Substandard 5,057 26,171 28,459 30,566 19,357 25,263 3,620 138,493 Total real estate - residential $ 719,754 $ 1,451,357 $ 1,176,623 $ 536,904 $ 255,738 $ 450,322 $ 266,968 $ 4,857,666 Total Loans Risk Grade: Pass $ 3,502,909 $ 5,062,109 $ 4,228,744 $ 1,953,577 $ 1,149,459 $ 2,188,927 $ 1,761,006 $ 19,846,731 Special mention 13 17,471 59,123 293 30,543 48,737 47,545 203,725 Substandard 17,928 31,532 48,812 34,700 29,248 51,496 5,131 218,847 Total loans $ 3,520,850 $ 5,111,112 $ 4,336,679 $ 1,988,570 $ 1,209,250 $ 2,289,160 $ 1,813,682 $ 20,269,303
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, 2024 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2024 $ 63,804 $ 3,903 $ 36 $ 1,823 $ 63 $ 616 Provision for loan losses 10,869 263 (149) 319 (3) 594 Loans charged off (12,539) (926) (39) — — (2,802) Recoveries of loans previously charged off 4,408 211 180 — — 2,294 Balance, June 30, 2024 $ 66,542 $ 3,451 $ 28 $ 2,142 $ 60 $ 702 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2024 $ 72,168 $ 110,656 $ 66,954 $ 320,023 Provision for loan losses 5,269 11,311 (3,125) 25,348 Loans charged off — (513) (26) (16,845) Recoveries of loans previously charged off 45 509 45 7,692 Balance, June 30, 2024 $ 77,482 $ 121,963 $ 63,848 $ 336,218 Six Months Ended June 30, 2024 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2023 $ 64,053 $ 3,902 $ 50 $ 1,678 $ 345 $ 602 Provision for loan losses 23,016 1,163 (283) 464 (285) 163 Loans charged off (27,834) (2,017) (104) — — (4,808) Recoveries of loans previously charged off 7,307 403 365 — — 4,745 Balance, June 30, 2024 $ 66,542 $ 3,451 $ 28 $ 2,142 $ 60 $ 702 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2023 $ 61,017 $ 110,097 $ 65,356 $ 307,100 Provision for loan losses 16,417 11,785 (1,569) 50,871 Loans charged off — (513) (26) (35,302) Recoveries of loans previously charged off 48 594 87 13,549 Balance, June 30, 2024 $ 77,482 $ 121,963 $ 63,848 $ 336,218 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
Schedule of Troubled Debt Restructurings by Loan Class	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 during the three and six months ended June 30, 2024, and 2023: Three Months Ended June 30, 2024 (dollars in thousands) Payment Deferral Term Extension Interest Rate Reduction Combination of Term Extension and Rate Reduction Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 625 $ — $ — $ — $ 625 — % Real estate – residential — 2,567 503 808 3,878 0.1 % Total $ 625 $ 2,567 $ 503 $ 808 $ 4,503 — % Six Months Ended June 30, 2024 (dollars in thousands) Payment Deferral Term Extension Interest Rate Reduction Combination of Term Extension and Rate Reduction Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 625 $ — $ — $ — $ 625 — % Real estate – residential — 6,093 503 1,341 7,937 0.2 % Total $ 625 $ 6,093 $ 503 $ 1,341 $ 8,562 — % Three Months Ended June 30, 2023 (dollars in thousands) Payment Deferral Term Extension Total Percentage of Total Class of Financial Receivable Commercial, financial and agricultural $ 380 $ 1,997 $ 2,377 0.1 % Real estate – construction and development — 286 286 — % Real estate – commercial and farmland — 1,206 1,206 — % Total $ 380 $ 3,489 $ 3,869 — % Six Months Ended June 30, 2023 (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, 2024, and 2023: Six Months Ended June 30, 2024 Payment Deferral Loan Type Financial Effect Commercial, financial and agricultural Payments were deferred for 16 months. Term Extension Loan Type Financial Effect Real estate - residential Maturity dates were extended for a weighted average of 81 months Interest Rate Reduction Loan Type Financial Effect Real estate - residential Rate was reduced by 1.625% Combination of Term Extension and Rate Reduction Loan Type Financial Effect Real estate - residential Maturity date was extended for a weighted average 112 months and rate was reduced by a weighted average 2.86% 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: As of June 30, 2024 (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 3,667 $ — $ — $ — $ 3,667 Real estate – commercial and farmland 3,462 — — — 3,462 Real estate – residential 10,463 1,711 1,036 1,259 14,469 Total $ 17,592 $ 1,711 $ 1,036 $ 1,259 $ 21,598 As of December 31, 2023 (dollars in thousands) Current 30-59 60-89 90 or More Days Past Due Total Commercial, financial and agricultural $ 4,018 $ 355 $ — $ 799 $ 5,172 Real estate – commercial and farmland 6,692 1,129 — — 7,821 Real estate – residential 5,113 711 442 1,106 7,372 Total $ 15,823 $ 2,195 $ 442 $ 1,905 $ 20,365 The following table provides the amortized cost basis of financing receivables that had a payment default during the three months ended June 30, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Combination of Term Extension and Rate Reduction Total Real estate – residential $ 3,337 $ 456 $ 3,793 Total $ 3,337 $ 456 $ 3,793 The following table provides the amortized cost basis of financing receivables that had a payment default during the six months ended June 30, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. (dollars in thousands) Term Extension Combination of Term Extension and Rate Reduction Total Real estate – residential $ 3,337 $ 456 $ 3,793 Total $ 3,337 $ 456 $ 3,793 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 Total Commercial, financial and agricultural $ 497 $ 497 Real estate – commercial and farmland 500 500 Total $ 997 $ 997

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) June 30, 2024 December 31, 2023 FHLB borrowings: Fixed Rate Advance due January 10, 2024; fixed interest rate of 5.450% $ — $ 50,000 Fixed Rate Advance due January 17, 2024; fixed interest rate of 5.460% — 100,000 Fixed Rate Advance due July 1, 2024; fixed interest rate of 5.470% 50,000 — Fixed Rate Advance due July 22, 2024; fixed interest rate of 5.490% 50,000 — Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.480% 100,000 — Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.450% 100,000 — Fixed Rate Advance due August 27, 2024; fixed interest rate of 5.470% 100,000 — Daily Rate Credit due December 11, 2024, variable interest rate of 5.570% 200,000 — 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 4.550% 1,372 1,378 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550% 950 954 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,056 1,128 Subordinated notes payable: Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,166 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 104,584 106,704 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $713 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month SOFR plus 3.63% 74,713 75,784 Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,262 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% 108,738 108,638 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 10,000 $ 946,413 $ 509,586

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss), Net of Tax	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, 2024 Balance, March 31, 2024 $ (39,959) Unrealized gain on debt securities available-for-sale, net of tax 1,939 Balance, June 30, 2024 $ (38,020) Three Months Ended June 30, 2023 Balance, March 31, 2023 $ (35,581) Unrealized loss on debt securities available-for-sale, net of tax (15,037) Balance, June 30, 2023 $ (50,618) Six Months Ended June 30, 2024 Balance, December 31, 2023 $ (35,939) Unrealized loss on debt securities available-for-sale, net of tax (2,081) Balance, June 30, 2024 $ (38,020) Six Months Ended June 30, 2023 Balance, December 31, 2022 $ (46,507) Unrealized loss on debt securities available-for-sale, net of tax (4,111) Balance, June 30, 2023 $ (50,618)

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	6 Months Ended
	Jun. 30, 2024
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 2024 2023 2024 2023 Average common shares outstanding 68,824,150 68,989,549 68,818,618 69,084,746 Common share equivalents: Stock options — — — 85 Nonvested restricted share grants 89,755 — 101,647 57,055 Performance stock units 99,929 45,213 89,745 49,626 Average common shares outstanding, assuming dilution 69,013,834 69,034,762 69,010,010 69,191,512

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Mortgage loans held for sale $ 569,477 $ 281,332 SBA loans held for sale 703 — Total loans held for sale $ 570,180 $ 281,332
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, 2024 and December 31, 2023: (dollars in thousands) June 30, 2024 December 31, 2023 Aggregate fair value of mortgage loans held for sale $ 569,477 $ 281,332 Aggregate unpaid principal balance of mortgage loans held for sale 559,626 273,915 Past-due loans of 90 days or more — 781 Nonaccrual loans — 781 Unpaid principal balance of nonaccrual loans — 774 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, 2024 and December 31, 2023: (dollars in thousands) June 30, 2024 December 31, 2023 Aggregate fair value of SBA loans held for sale $ 703 $ — Aggregate unpaid principal balance of SBA loans held for sale 627 —
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, 2024 and December 31, 2023: Recurring Basis June 30, 2024 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Debt securities available-for-sale: U.S. Treasuries $ 755,212 $ 755,212 $ — $ — U.S. government sponsored agencies 981 — 981 — State, county and municipal securities 26,560 — 26,560 — Corporate debt securities 10,001 — 9,056 945 SBA pool securities 76,265 — 76,265 — Mortgage-backed securities 662,028 — 662,028 — Loans held for sale 570,180 — 570,180 — Derivative financial instruments 10,327 — 10,327 — Mortgage banking derivative instruments 5,255 — 5,255 — Total recurring assets at fair value $ 2,116,809 $ 755,212 $ 1,360,652 $ 945 Financial liabilities: Derivative financial instruments $ 10,406 $ — $ 10,406 $ — Risk participation agreement 24 24 Total recurring liabilities at fair value $ 10,430 $ — $ 10,430 $ — Recurring Basis December 31, 2023 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: Debt securities available-for-sale: U.S. Treasuries $ 720,877 $ 720,877 $ — $ — U.S. government sponsored agencies 985 — 985 — State, county and municipal securities 28,051 — 28,051 — Corporate debt securities 10,027 — 9,037 990 SBA pool securities 51,516 — 51,516 — Mortgage-backed securities 591,488 — 591,488 — Loans held for sale 281,332 — 281,332 — Derivative financial instruments 5,937 — 5,937 — Mortgage banking derivative instruments 3,636 — 3,636 — Total recurring assets at fair value $ 1,693,849 $ 720,877 $ 971,982 $ 990 Financial liabilities: Derivative financial instruments $ 6,203 $ — $ 6,203 $ — Mortgage banking derivative instruments 5,790 — 5,790 — Total recurring liabilities at fair value $ 11,993 $ — $ 11,993 $ —
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, 2024 and December 31, 2023: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2024 Collateral-dependent loans $ 53,022 $ — $ — $ 53,022 Other real estate owned 1,201 — — 1,201 Total nonrecurring assets at fair value $ 54,223 $ — $ — $ 54,223 December 31, 2023 Collateral-dependent loans $ 36,978 $ — $ — $ 36,978 Other real estate owned 5,324 — — 5,324 Total nonrecurring assets at fair value $ 42,302 $ — $ — $ 42,302
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, 2024 Recurring: Debt securities available-for-sale $ 945 Discounted cash flows Probability of Default 11% 11% Loss Given Default 43% 43% Nonrecurring: Collateral-dependent loans $ 53,022 Third-party appraisals and discounted cash flows Collateral discounts and 15% - 60% 29% Other real estate owned $ 1,201 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 32% 17% December 31, 2023 Recurring: Debt securities available-for-sale $ 990 Discounted cash flows Probability of Default 11% 11% Loss Given Default 42% 42% Nonrecurring: Collateral-dependent loans $ 36,978 Third-party appraisals and discounted cash flows Collateral discounts and 11% - 60% 28% Other real estate owned $ 5,324 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 33% 22%
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, 2024 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 257,297 $ 257,297 $ — $ — $ 257,297 Interest-bearing deposits in banks 1,104,897 1,104,897 — — 1,104,897 Debt securities held-to-maturity 148,538 — 128,298 — 128,298 Loans, net 20,603,363 — — 20,064,808 20,064,808 Financial liabilities: Deposits 21,444,143 — 21,446,565 — 21,446,565 Other borrowings 946,413 — 936,511 — 936,511 Subordinated deferrable interest debentures 131,312 — 142,058 — 142,058 Fair Value Measurements December 31, 2023 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 230,470 $ 230,470 $ — $ — $ 230,470 Interest-bearing deposits in banks 936,834 936,834 — — 936,834 Debt securities held-to-maturity 141,512 — 122,731 — 122,731 Loans, net 19,925,225 — — 19,332,899 19,332,899 Financial liabilities: Deposits 20,708,509 — 20,707,463 — 20,707,463 Other borrowings 509,586 — 501,723 — 501,723 Subordinated deferrable interest debentures 130,315 — 141,407 — 141,407

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) June 30, 2024 December 31, 2023 Commitments to extend credit $ 3,492,618 $ 4,412,818 Unused home equity lines of credit 435,621 386,574 Financial standby letters of credit 43,324 37,546 Mortgage interest rate lock commitments 331,498 171,750
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) 2024 2023 2024 2023 Balance at beginning of period $ 37,136 $ 52,757 $ 41,558 $ 52,411 Provision for unfunded commitments (6,570) 1,873 (10,992) 2,219 Balance at end of period $ 30,566 $ 54,630 $ 30,566 $ 54,630

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 and 2023: Three Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 243,857 $ 59,001 $ 19,380 $ 25,085 $ 347,323 Interest expense 70,320 35,259 13,088 16,735 135,402 Net interest income 173,537 23,742 6,292 8,350 211,921 Provision for credit losses 20,888 (2,882) 359 408 18,773 Noninterest income 37,527 50,145 1,028 11 88,711 Noninterest expense Salaries and employee benefits 59,923 25,254 1,124 1,900 88,201 Occupancy and equipment 11,474 1,008 7 70 12,559 Data processing and communications expenses 13,756 1,276 59 102 15,193 Other expenses 24,614 13,397 298 1,095 39,404 Total noninterest expense 109,767 40,935 1,488 3,167 155,357 Income before income tax expense 80,409 35,834 5,473 4,786 126,502 Income tax expense 26,090 7,525 1,149 953 35,717 Net income $ 54,319 $ 28,309 $ 4,324 $ 3,833 $ 90,785 Total assets $ 18,933,072 $ 5,100,837 $ 1,089,263 $ 1,397,556 $ 26,520,728 Goodwill 951,148 — — 64,498 1,015,646 Other intangible assets, net 74,605 — — 4,515 79,120 Three Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 230,199 $ 52,867 $ 18,960 $ 19,926 $ 321,952 Interest expense 56,427 31,450 12,794 11,741 112,412 Net interest income 173,772 21,417 6,166 8,185 209,540 Provision for credit losses 41,255 3,278 411 572 45,516 Noninterest income 26,128 39,808 1,404 9 67,349 Noninterest expense Salaries and employee benefits 56,512 21,930 772 2,122 81,336 Occupancy and equipment 11,215 1,224 — 83 12,522 Data processing and communications expenses 11,944 1,397 44 66 13,451 Other expenses 27,976 11,859 223 1,036 41,094 Total noninterest expense 107,647 36,410 1,039 3,307 148,403 Income before income tax expense 50,998 21,537 6,120 4,315 82,970 Income tax expense 13,658 4,523 1,285 869 20,335 Net income $ 37,340 $ 17,014 $ 4,835 $ 3,446 $ 62,635 Total assets $ 18,532,088 $ 4,921,354 $ 1,152,690 $ 1,194,486 $ 25,800,618 Goodwill 951,148 — — 64,498 1,015,646 Other intangible assets, net 89,335 — — 7,465 96,800 Six Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 478,979 $ 114,100 $ 35,863 $ 47,833 $ 676,775 Interest expense 140,974 67,071 23,543 31,878 263,466 Net interest income 338,005 47,029 12,320 15,955 413,309 Provision for credit losses 40,015 (550) 504 (91) 39,878 Noninterest income 63,890 88,910 1,768 21 154,589 Noninterest expense Salaries and employee benefits 118,839 46,327 2,012 3,953 171,131 Occupancy and equipment 23,227 2,057 14 146 25,444 Data processing and communications expenses 26,940 2,642 84 181 29,847 Other expenses 49,061 25,927 535 2,123 77,646 Total noninterest expense 218,067 76,953 2,645 6,403 304,068 Income before income tax expense 143,813 59,536 10,939 9,664 223,952 Income tax expense 42,118 12,503 2,297 1,937 58,855 Net income $ 101,695 $ 47,033 $ 8,642 $ 7,727 $ 165,097 Six Months Ended (dollars in thousands) Banking Retail Warehouse Premium Total Interest income $ 442,789 $ 101,456 $ 35,574 $ 37,849 $ 617,668 Interest expense 91,732 60,012 23,708 21,024 196,476 Net interest income 351,057 41,444 11,866 16,825 421,192 Provision for credit losses 88,291 6,131 217 606 95,245 Noninterest income 50,631 70,866 1,884 18 123,399 Noninterest expense Salaries and employee benefits 114,263 42,090 1,574 4,319 162,246 Occupancy and equipment 22,858 2,507 1 142 25,508 Data processing and communications expenses 23,778 2,466 90 151 26,485 Other expenses 47,421 23,606 425 2,133 73,585 Total noninterest expense 208,320 70,669 2,090 6,745 287,824 Income before income tax expense 105,077 35,510 11,443 9,492 161,522 Income tax expense 26,687 7,457 2,403 1,919 38,466 Net income $ 78,390 $ 28,053 $ 9,040 $ 7,573 $ 123,056

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Financial Instruments	The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of June 30, 2024 and December 31, 2023. June 30, 2024 December 31, 2023 Fair Value Fair Value (dollars in thousands) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Notional Amount Derivative Assets (1) Derivative Liabilities (2) Interest rate contracts (3) $ 826,717 $ 10,327 $ 10,406 $ 736,188 $ 5,937 $ 6,203 Risk participation agreement 26,163 — 24 26,163 — 65 Mortgage derivatives - interest rate lock commitments 331,498 4,803 — 171,750 3,636 — Mortgage derivatives - forward contracts related to mortgage loans held for sale 973,024 452 — 663,015 — 5,790 (1) Derivative assets are included in other assets (2) Derivative liabilities are included in other liabilities (3) Includes interest rate contracts for client swaps and offsetting positions.
Schedule of Net Gains (losses) Relating to Free-Standing Derivative Instruments	The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the three and six months ended June 30, 2024 and 2023. Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) Location 2024 2023 2024 2023 Interest rate contracts (1) Other noninterest income $ 44 $ 105 $ 187 $ (221) Risk participation agreement Other noninterest income 8 — 41 — Interest rate lock commitments Mortgage banking activity (948) (2,973) 1,168 2,040 Forward contracts related to mortgage loans held for sale Mortgage banking activity 1,482 10,919 6,242 3,043 (1)

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 December 31, 2023 Loan Servicing Rights Residential mortgage $ 145,306 $ 171,915 SBA 2,156 2,737 Total loan servicing rights $ 147,462 $ 174,652 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 2024 2023 2024 2023 Beginning carrying value, net $ 171,968 $ 149,986 $ 171,915 $ 147,014 Additions 7,421 14,731 12,877 22,461 Amortization (5,264) (4,696) (10,667) (9,454) Disposals (28,819) — (28,819) — Ending carrying value, net $ 145,306 $ 160,021 $ 145,306 $ 160,021 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 2024 2023 2024 2023 Beginning carrying value, net $ 2,301 $ 3,166 $ 2,737 $ 3,443 Additions 57 271 76 315 Amortization (202) (340) (657) (661) Ending carrying value, net $ 2,156 $ 3,097 $ 2,156 $ 3,097
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, 2024 December 31, 2023 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,600,275 $ 12,454,454 Composition of residential loans serviced for others: FHLMC 17.45 % 17.54 % FNMA 51.20 % 50.51 % GNMA 31.35 % 31.95 % Total 100.00 % 100.00 % Weighted average term (months) 354 355 Weighted average age (months) 35 27 Modeled prepayment speed 6.87 % 8.56 % Decline in fair value due to a 10% adverse change (2,708) (4,492) Decline in fair value due to a 20% adverse change (5,959) (9,444) Weighted average discount rate 11.18 % 10.98 % Decline in fair value due to a 10% adverse change (4,399) (5,110) Decline in fair value due to a 20% adverse change (10,089) (11,181) (dollars in thousands) June 30, 2024 December 31, 2023 SBA servicing rights Unpaid principal balance of loans serviced for others $ 241,874 $ 271,164 Weighted average life (in years) 3.09 3.31 Modeled prepayment speed 22.33 % 20.83 % Decline in fair value due to a 10% adverse change (167) (171) Decline in fair value due to a 20% adverse change (318) (327) Weighted average discount rate 12.02 % 14.70 % Decline in fair value due to a 100 basis point adverse change (61) (69) Decline in fair value due to a 200 basis point adverse change (120) (135)

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details)	Jun. 30, 2024 branch
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of branches operated	164

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,578,537		$ 1,447,637
Allowance for Credit Losses	(68)	$ (73)	(69)	$ (82)	$ (82)	$ (75)
Gross Unrealized Gains	749		112
Gross Unrealized Losses	(48,171)		(44,736)
Estimated Fair Value	1,531,047		1,402,944
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	765,274		732,636
Allowance for Credit Losses	0		0
Gross Unrealized Gains	142		34
Gross Unrealized Losses	(10,204)		(11,793)
Estimated Fair Value	755,212		720,877
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,016		1,023
Allowance for Credit Losses	0		0
Gross Unrealized Gains	0		0
Gross Unrealized Losses	(35)		(38)
Estimated Fair Value	981		985
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	27,848		28,986
Allowance for Credit Losses	0		0
Gross Unrealized Gains	0		9
Gross Unrealized Losses	(1,288)		(944)
Estimated Fair Value	26,560		28,051
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	10,946		10,946
Allowance for Credit Losses	(68)		(69)
Gross Unrealized Gains	0		0
Gross Unrealized Losses	(877)		(850)
Estimated Fair Value	10,001		10,027
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	77,850		53,033
Allowance for Credit Losses	0		0
Gross Unrealized Gains	2		2
Gross Unrealized Losses	(1,587)		(1,519)
Estimated Fair Value	76,265		51,516
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	695,603		621,013
Allowance for Credit Losses	0		0
Gross Unrealized Gains	605		67
Gross Unrealized Losses	(34,180)		(29,592)
Estimated Fair Value	$ 662,028		$ 591,488

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Securities Held-to-Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 148,538	$ 141,512
Gross Unrealized Gains	41	0
Gross Unrealized Losses	(20,281)	(18,781)
Estimated Fair Value	128,298	122,731
State, county and municipal securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	33,664	31,905
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(5,784)	(5,051)
Estimated Fair Value	27,880	26,854
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	114,874	109,607
Gross Unrealized Gains	41	0
Gross Unrealized Losses	(14,497)	(13,730)
Estimated Fair Value	$ 100,418	$ 95,877

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, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 540,310
Due from one year to five years	259,375
Due from five to ten years	71,452
Due after ten years	11,797
Mortgage-backed securities	695,603
Amortized Cost	1,578,537	$ 1,447,637
Estimated Fair Value
Due in one year or less	534,603
Due from one year to five years	253,938
Due from five to ten years	70,068
Due after ten years	10,410
Mortgage-backed securities	662,028
Estimated Fair Value	1,531,047	1,402,944
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	33,664
Mortgage-backed securities	114,874
Amortized Cost	148,538	141,512
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	27,880
Mortgage-backed securities	100,418
Estimated Fair Value	$ 128,298	$ 122,731

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) security	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	30
Allowance for credit loss	$ 68	$ 73	$ 69	$ 82	$ 82	$ 75
Unrealized losses	48,171		44,736
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	410
Number of securities in unrealized loss position | security	394
Number of securities in portfolio | security	32
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	303
Number of securities in unrealized loss position | security	22
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	33
Allowance for credit loss	$ 0		0
Unrealized losses	$ 1,587		1,519
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	25
Number of securities in unrealized loss position | security	8
Allowance for credit loss	$ 0		0
Unrealized losses	$ 1,288		944
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	7
Allowance for credit loss	$ 68		69
Unrealized losses	$ 877		850
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	1
Allowance for credit loss	$ 0		0
Unrealized losses	$ 35		38
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | security	25
Allowance for credit loss	$ 0		0
Unrealized losses	10,204		11,793
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value	$ 452,400		$ 532,600

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Estimated Fair Value
Less Than 12 Months	$ 152,501	$ 162,258
12 Months or More	1,208,344	1,154,553
Total	1,360,845	1,316,811
Unrealized Losses
Less Than 12 Months	(887)	(827)
12 Months or More	(47,284)	(43,909)
Total	(48,171)	(44,736)
U.S. Treasuries
Estimated Fair Value
Less Than 12 Months	28,673	159,667
12 Months or More	656,429	537,313
Total	685,102	696,980
Unrealized Losses
Less Than 12 Months	(354)	(827)
12 Months or More	(9,850)	(10,966)
Total	(10,204)	(11,793)
U.S. government-sponsored agencies
Estimated Fair Value
Less Than 12 Months	0	0
12 Months or More	981	985
Total	981	985
Unrealized Losses
Less Than 12 Months	0	0
12 Months or More	(35)	(38)
Total	(35)	(38)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	5,930	1,923
12 Months or More	19,545	19,754
Total	25,475	21,677
Unrealized Losses
Less Than 12 Months	(31)	0
12 Months or More	(1,257)	(944)
Total	(1,288)	(944)
Corporate debt securities
Estimated Fair Value
Less Than 12 Months	499	500
12 Months or More	8,502	8,527
Total	9,001	9,027
Unrealized Losses
Less Than 12 Months	(1)	0
12 Months or More	(876)	(850)
Total	(877)	(850)
SBA pool securities
Estimated Fair Value
Less Than 12 Months	57,303	42
12 Months or More	18,815	21,267
Total	76,118	21,309
Unrealized Losses
Less Than 12 Months	(68)	0
12 Months or More	(1,519)	(1,519)
Total	(1,587)	(1,519)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	60,096	126
12 Months or More	504,072	566,707
Total	564,168	566,833
Unrealized Losses
Less Than 12 Months	(433)	0
12 Months or More	(33,747)	(29,592)
Total	$ (34,180)	$ (29,592)

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Held-to-Maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Estimated Fair Value
Less Than 12 Months	$ 4,242	$ 13,612
12 Months or More	114,185	109,119
Total	118,427	122,731
Unrealized Losses
Less Than 12 Months	(53)	(227)
12 Months or More	(20,228)	(18,554)
Total	(20,281)	(18,781)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	1,714	0
12 Months or More	26,166	26,854
Total	27,880	26,854
Unrealized Losses
Less Than 12 Months	(45)	0
12 Months or More	(5,739)	(5,051)
Total	(5,784)	(5,051)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	2,528	13,612
12 Months or More	88,019	82,265
Total	90,547	95,877
Unrealized Losses
Less Than 12 Months	(8)	(227)
12 Months or More	(14,489)	(13,503)
Total	$ (14,497)	$ (13,730)

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 73	$ 82	$ 69	$ 75
Provision for other credit losses	(5)	0	(1)	7
Ending balance	$ 68	$ 82	$ 68	$ 82

INVESTMENT SECURITIES - Sched_4

INVESTMENT SECURITIES - Schedule of Gain on Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Unrealized holding gains (losses) on equity securities	$ 3,957	$ (6)	$ 3,950	$ 0
Net realized gains on sales of other investments	8,378	0	8,378	0
Net gain (loss) on securities	$ 12,335	$ (6)	$ 12,328	$ 0

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 20,992,603	$ 20,269,303
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,860,973	2,688,929
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	217,787	241,552
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	16,335	34,257
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,070,921	818,728
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	454,967	492,668
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,151,261	946,562
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,336,987	2,129,187
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,103,634	8,059,754
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 4,779,738	$ 4,857,666

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income on nonaccrual loans			$ 0	$ 0
Loans, net of unearned income	$ 20,992,603		20,992,603		$ 20,269,303
Unfunded commitments	4,503	$ 3,869	$ 8,562	$ 4,696
Financing receivable, moody's baseline scenario was weighted percentage			75%
Financing receivable, moody's upside scenario in weighted percentage			25%
Unfunded Loan Commitments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modified loans	1,500		$ 1,500		1,500
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0		0		0
Loan Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 80,000		$ 80,000		$ 79,200

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, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 179,398	$ 151,117
Financing receivable, nonaccrual, no allowance	88,438	86,577
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	14,896	8,059
Financing receivable, nonaccrual, no allowance	685	2,049
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	675	1,153
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	218	299
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	3,248	282
Financing receivable, nonaccrual, no allowance	3,000	0
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	17,900	11,295
Financing receivable, nonaccrual, no allowance	1,238	9,109
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	142,461	130,029
Financing receivable, nonaccrual, no allowance	83,515	75,419
Real estate – residential | GNMA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 93,500	$ 90,200

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total Loans	$ 20,992,603	$ 20,269,303
Loans 90 Days or More Past Due and Still Accruing	15,909	16,988
Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	284,187	272,839
Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	82,299	82,850
Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	32,491	34,281
Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	169,397	155,708
Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	20,708,416	19,996,464
Commercial, financial and agricultural
Financing Receivable, Past Due [Line Items]
Total Loans	2,860,973	2,688,929
Loans 90 Days or More Past Due and Still Accruing	4,160	5,310
Commercial, financial and agricultural | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	24,138	26,195
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	9,531	11,023
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6,182	5,439
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8,425	9,733
Commercial, financial and agricultural | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,836,835	2,662,734
Consumer
Financing Receivable, Past Due [Line Items]
Total Loans	217,787	241,552
Loans 90 Days or More Past Due and Still Accruing	0	0
Consumer | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	2,028	3,690
Consumer | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,251	2,155
Consumer | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	552	1,037
Consumer | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	225	498
Consumer | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	215,759	237,862
Indirect automobile
Financing Receivable, Past Due [Line Items]
Total Loans	16,335	34,257
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	148	248
Indirect automobile | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	70	153
Indirect automobile | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	15	17
Indirect automobile | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	63	78
Indirect automobile | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	16,187	34,009
Mortgage warehouse
Financing Receivable, Past Due [Line Items]
Total Loans	1,070,921	818,728
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	1,070,921	818,728
Municipal
Financing Receivable, Past Due [Line Items]
Total Loans	454,967	492,668
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	454,967	492,668
Premium finance
Financing Receivable, Past Due [Line Items]
Total Loans	1,151,261	946,562
Loans 90 Days or More Past Due and Still Accruing	11,416	11,678
Premium finance | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	28,346	30,889
Premium finance | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8,773	12,379
Premium finance | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8,158	6,832
Premium finance | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	11,415	11,678
Premium finance | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	1,122,915	915,673
Real estate – construction and development
Financing Receivable, Past Due [Line Items]
Total Loans	2,336,987	2,129,187
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	4,464	2,376
Real estate – construction and development | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	562	2,094
Real estate – construction and development | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	337	0
Real estate – construction and development | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	3,565	282
Real estate – construction and development | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,332,523	2,126,811
Real estate – commercial and farmland
Financing Receivable, Past Due [Line Items]
Total Loans	8,103,634	8,059,754
Loans 90 Days or More Past Due and Still Accruing	333	0
Real estate – commercial and farmland | Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	11,963	13,078
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	3,989	5,070
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,999	1,656
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	5,975	6,352
Real estate – commercial and farmland | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	8,091,671	8,046,676
Real estate – residential
Financing Receivable, Past Due [Line Items]
Total Loans	4,779,738	4,857,666
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	213,100	196,363
Real estate – residential | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	58,123	49,976
Real estate – residential | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	15,248	19,300
Real estate – residential | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	139,729	127,087
Real estate – residential | Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	$ 4,566,638	$ 4,661,303

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, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 59,675	$ 40,375
Allowance for Credit Losses	6,653	3,397
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	11,736	5,889
Allowance for Credit Losses	2,696	567
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	1,832	1,990
Allowance for Credit Losses	136	45
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	3,000	280
Allowance for Credit Losses	0	23
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	16,614	11,114
Allowance for Credit Losses	728	108
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	26,493	21,102
Allowance for Credit Losses	$ 3,093	$ 2,654

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, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	$ 2,068,928	$ 3,520,850
Year two	2,429,414	5,111,112
Year three	5,234,085	4,336,679
Year four	4,078,648	1,988,570
Year five	1,899,081	1,209,250
Prior	3,185,410	2,289,160
Revolving Loans Amortized Cost Basis	2,097,037	1,813,682
Loans, net of unearned income	20,992,603	20,269,303
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	2,063,454	3,502,909
Year two	2,399,431	5,062,109
Year three	5,176,298	4,228,744
Year four	4,014,540	1,953,577
Year five	1,851,674	1,149,459
Prior	3,036,860	2,188,927
Revolving Loans Amortized Cost Basis	2,081,159	1,761,006
Loans, net of unearned income	20,623,416	19,846,731
Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,454	13
Year two	2,627	17,471
Year three	4,305	59,123
Year four	5,094	293
Year five	16,189	30,543
Prior	81,535	48,737
Revolving Loans Amortized Cost Basis	4,273	47,545
Loans, net of unearned income	115,477	203,725
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	4,020	17,928
Year two	27,356	31,532
Year three	53,482	48,812
Year four	59,014	34,700
Year five	31,218	29,248
Prior	67,015	51,496
Revolving Loans Amortized Cost Basis	11,605	5,131
Loans, net of unearned income	253,710	218,847
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	534,923	894,463
Year two	730,944	762,401
Year three	636,509	393,774
Year four	318,625	96,287
Year five	95,479	60,089
Prior	74,315	47,294
Revolving Loans Amortized Cost Basis	470,178	434,621
Loans, net of unearned income	2,860,973	2,688,929
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	11,545
Current-period gross charge offs, year three	10,486
Current-period gross charge offs, year four	4,196
Current-period gross charge offs, year five	1,007
Current-period gross charge offs, prior	600
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	27,834
Commercial, financial and agricultural | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	534,839	892,951
Year two	729,004	758,471
Year three	631,819	384,830
Year four	307,287	95,055
Year five	93,751	56,447
Prior	65,315	41,095
Revolving Loans Amortized Cost Basis	459,680	432,472
Loans, net of unearned income	2,821,695	2,661,321
Commercial, financial and agricultural | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	30	335
Year three	1,298	5,722
Year four	1,456	92
Year five	1,182	109
Prior	3,409	451
Revolving Loans Amortized Cost Basis	2,640	803
Loans, net of unearned income	10,015	7,512
Commercial, financial and agricultural | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	84	1,512
Year two	1,910	3,595
Year three	3,392	3,222
Year four	9,882	1,140
Year five	546	3,533
Prior	5,591	5,748
Revolving Loans Amortized Cost Basis	7,858	1,346
Loans, net of unearned income	29,263	20,096
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	31,527	44,890
Year two	25,318	17,847
Year three	12,765	5,919
Year four	3,890	25,988
Year five	21,312	16,035
Prior	31,658	21,494
Revolving Loans Amortized Cost Basis	91,317	109,379
Loans, net of unearned income	217,787	241,552
Current-period gross charge offs, year one	35
Current-period gross charge offs, year two	387
Current-period gross charge offs, year three	141
Current-period gross charge offs, year four	18
Current-period gross charge offs, year five	547
Current-period gross charge offs, prior	691
Current-period gross charge offs, revolving loans amortized cost basis	198
Current-period gross charge offs	2,017
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	31,494	44,736
Year two	25,079	17,661
Year three	12,646	5,878
Year four	3,856	25,654
Year five	21,129	15,838
Prior	31,061	20,937
Revolving Loans Amortized Cost Basis	91,257	109,214
Loans, net of unearned income	216,522	239,918
Consumer | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	5
Year three	20	0
Year four	0	0
Year five	6	0
Prior	53	26
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	79	31
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	33	154
Year two	239	181
Year three	99	41
Year four	34	334
Year five	177	197
Prior	544	531
Revolving Loans Amortized Cost Basis	60	165
Loans, net of unearned income	1,186	1,603
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	0
Year five	0	6,141
Prior	16,335	28,116
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	16,335	34,257
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	104
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	104
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	0
Year five	0	6,086
Prior	16,002	27,646
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	16,002	33,732
Indirect automobile | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Prior	29
Revolving Loans Amortized Cost Basis	0
Loans, net of unearned income	29
Indirect automobile | Substandard
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	55
Prior	304	470
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	304	525
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	1,070,921	818,728
Loans, net of unearned income	1,070,921	818,728
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	1,070,471	772,366
Loans, net of unearned income	1,070,471	772,366
Mortgage warehouse | Special mention
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	450	46,362
Loans, net of unearned income	450	46,362
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	20,042	14,216
Year two	9,167	27,346
Year three	31,822	48,941
Year four	37,541	177,156
Year five	146,128	14,655
Prior	207,646	208,236
Revolving Loans Amortized Cost Basis	2,621	2,118
Loans, net of unearned income	454,967	492,668
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	20,042	14,216
Year two	9,167	27,346
Year three	31,822	48,941
Year four	37,541	177,156
Year five	146,128	14,655
Prior	207,646	208,236
Revolving Loans Amortized Cost Basis	2,621	2,118
Loans, net of unearned income	454,967	492,668
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	984,154	939,707
Year two	165,995	4,939
Year three	661	1,916
Year four	451	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	1,151,261	946,562
Current-period gross charge offs, year one	380
Current-period gross charge offs, year two	4,183
Current-period gross charge offs, year three	245
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	4,808
Premium finance | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	980,449	928,930
Year two	158,296	4,038
Year three	649	1,916
Year four	451	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	1,139,845	934,884
Premium finance | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	3,705	10,777
Year two	7,699	901
Year three	12	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	11,416	11,678
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	281,744	457,077
Year two	339,615	939,175
Year three	1,068,351	506,766
Year four	433,195	58,840
Year five	35,092	54,646
Prior	95,412	31,021
Revolving Loans Amortized Cost Basis	83,578	81,662
Loans, net of unearned income	2,336,987	2,129,187
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	280,290	457,077
Year two	338,310	938,909
Year three	1,065,404	505,254
Year four	432,596	58,840
Year five	35,092	54,646
Prior	94,589	30,042
Revolving Loans Amortized Cost Basis	83,578	81,662
Loans, net of unearned income	2,329,859	2,126,430
Real estate – construction and development | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,454	0
Year two	1,226	0
Year three	2,931	0
Year four	67	0
Year five	0	0
Prior	290	479
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	5,968	479
Real estate – construction and development | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	79	266
Year three	16	1,512
Year four	532	0
Year five	0	0
Prior	533	500
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	1,160	2,278
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	89,702	450,743
Year two	468,685	1,908,047
Year three	2,098,659	2,202,740
Year four	2,153,752	1,093,395
Year five	1,091,096	801,946
Prior	2,106,572	1,502,677
Revolving Loans Amortized Cost Basis	95,168	100,206
Loans, net of unearned income	8,103,634	8,059,754
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	513
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	513
Real estate – commercial and farmland | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	89,702	450,315
Year two	466,153	1,890,498
Year three	2,081,414	2,133,833
Year four	2,133,812	1,090,735
Year five	1,072,326	765,640
Prior	2,010,066	1,437,323
Revolving Loans Amortized Cost Basis	95,168	100,206
Loans, net of unearned income	7,948,641	7,868,550
Real estate – commercial and farmland | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	1,359	17,131
Year three	56	53,329
Year four	3,502	0
Year five	14,839	30,200
Prior	76,168	46,370
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	95,924	147,030
Real estate – commercial and farmland | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	428
Year two	1,173	418
Year three	17,189	15,578
Year four	16,438	2,660
Year five	3,931	6,106
Prior	20,338	18,984
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	59,069	44,174
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	126,836	719,754
Year two	689,690	1,451,357
Year three	1,385,318	1,176,623
Year four	1,131,194	536,904
Year five	509,974	255,738
Prior	653,472	450,322
Revolving Loans Amortized Cost Basis	283,254	266,968
Loans, net of unearned income	4,779,738	4,857,666
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	21
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	5
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	26
Real estate – residential | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	126,638	714,684
Year two	673,422	1,425,186
Year three	1,352,544	1,148,092
Year four	1,098,997	506,137
Year five	483,248	236,147
Prior	612,181	423,648
Revolving Loans Amortized Cost Basis	278,384	262,968
Loans, net of unearned income	4,625,414	4,716,862
Real estate – residential | Special mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	13
Year two	12	0
Year three	0	72
Year four	69	201
Year five	162	234
Prior	1,586	1,411
Revolving Loans Amortized Cost Basis	1,183	380
Loans, net of unearned income	3,012	2,311
Real estate – residential | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	198	5,057
Year two	16,256	26,171
Year three	32,774	28,459
Year four	32,128	30,566
Year five	26,564	19,357
Prior	39,705	25,263
Revolving Loans Amortized Cost Basis	3,687	3,620
Loans, net of unearned income	151,312	$ 138,493
Total Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current-period gross charge offs, year one	415
Current-period gross charge offs, year two	16,628
Current-period gross charge offs, year three	10,893
Current-period gross charge offs, year four	4,214
Current-period gross charge offs, year five	1,554
Current-period gross charge offs, prior	1,400
Current-period gross charge offs, revolving loans amortized cost basis	198
Current-period gross charge offs	$ 35,302

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	$ 320,023	$ 242,658	$ 307,100	$ 205,677
Provision for loan losses	25,348	43,643	50,871	93,019
Loans charged off	(16,845)	(20,670)	(35,302)	(35,626)
Recoveries of loans previously charged off	7,692	6,440	13,549	10,712
Ending balance, Allowance	336,218	272,071	336,218	272,071
Accounting Standards Update 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	63,804	45,238	64,053	39,455
Provision for loan losses	10,869	15,322	23,016	31,400
Loans charged off	(12,539)	(13,316)	(27,834)	(25,549)
Recoveries of loans previously charged off	4,408	3,545	7,307	5,588
Ending balance, Allowance	66,542	50,789	66,542	50,789
Commercial, financial and agricultural | Accounting Standards Update 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	3,903	4,893	3,902	5,413
Provision for loan losses	263	1,513	1,163	1,836
Loans charged off	(926)	(2,052)	(2,017)	(3,192)
Recoveries of loans previously charged off	211	194	403	491
Ending balance, Allowance	3,451	4,548	3,451	4,548
Consumer | Accounting Standards Update 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	36	137	50	174
Provision for loan losses	(149)	(199)	(283)	(418)
Loans charged off	(39)	(65)	(104)	(99)
Recoveries of loans previously charged off	180	225	365	441
Ending balance, Allowance	28	98	28	98
Indirect automobile | Accounting Standards Update 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	1,823	1,924	1,678	2,118
Provision for loan losses	319	411	464	217
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	2,142	2,335	2,142	2,335
Mortgage warehouse | Accounting Standards Update 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	63	354	345	357
Provision for loan losses	(3)	3	(285)	0
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	60	357	60	357
Municipal | Accounting Standards Update 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	616	893	602	1,025
Provision for loan losses	594	51	163	(42)
Loans charged off	(2,802)	(1,848)	(4,808)	(3,269)
Recoveries of loans previously charged off	2,294	1,680	4,745	3,062
Ending balance, Allowance	702	776	702	776
Premium finance | Accounting Standards Update 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	72,168	42,841	61,017	32,659
Provision for loan losses	5,269	11,276	16,417	21,395
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	45	472	48	572
Ending balance, Allowance	77,482	54,589	77,482	54,589
Real estate – construction and development | Accounting Standards Update 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	110,656	87,124	110,097	67,433
Provision for loan losses	11,311	12,275	11,785	32,644
Loans charged off	(513)	(3,320)	(513)	(3,320)
Recoveries of loans previously charged off	509	61	594	105
Ending balance, Allowance	121,963	96,140	121,963	96,140
Real estate – commercial and farmland | Accounting Standards Update 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	66,954	59,254	65,356	57,043
Provision for loan losses	(3,125)	2,991	(1,569)	5,987
Loans charged off	(26)	(69)	(26)	(197)
Recoveries of loans previously charged off	45	263	87	453
Ending balance, Allowance	$ 63,848	$ 62,439	$ 63,848	62,439
Real estate – residential | Accounting Standards Update 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) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 4,503	$ 3,869	$ 8,562	$ 4,696
Percentage of Total Class of Financial Receivable	0%	0%	0%	0%
Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 625	$ 380	$ 625	$ 1,207
Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,567	3,489	6,093	3,489
Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	503		503
Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	808		1,341
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 3,878		$ 7,937
Percentage of Total Class of Financial Receivable	0.10%		0.20%
Real estate – residential | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 0		$ 0
Real estate – residential | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,567		$ 6,093
Financing receivable, modified, weighted average term increase from modification			81 months
Real estate – residential | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	503		$ 503
Financing receivable, modified, weighted average interest rate decrease from modification			1.625%
Real estate – residential | Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	808		$ 1,341
Financing receivable, modified, weighted average term increase from modification			112 months
Financing receivable, modified, weighted average interest rate decrease from modification			2.86%
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 625	$ 2,377	$ 625	$ 3,204
Percentage of Total Class of Financial Receivable	0%	0.10%	0%	0.10%
Financing receivable, modified, payment deferral, period	16 months		16 months
Commercial, financial and agricultural | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 625	$ 380	$ 625	$ 1,207
Commercial, financial and agricultural | Payment Deferral | Loans 90 Days or Less Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, modified, weighted average interest rate decrease from modification				32%
Commercial, financial and agricultural | Payment Deferral | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, modified, weighted average interest rate decrease from modification				73%
Commercial, financial and agricultural | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	1,997	0	$ 1,997
Financing receivable, modified, weighted average term increase from modification				10 months 15 days
Commercial, financial and agricultural | Interest Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0		0
Commercial, financial and agricultural | Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 0		$ 0
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 286		$ 286
Percentage of Total Class of Financial Receivable		0%		0%
Real estate – construction and development | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 0		$ 0
Real estate – construction and development | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		286		$ 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		$ 1,206
Percentage of Total Class of Financial Receivable		0%		0%
Real estate – commercial and farmland | Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 0		$ 0
Real estate – commercial and farmland | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 1,206		$ 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) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 21,598	$ 20,365
Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,793		$ 997
Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,337		997
Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	456
Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	17,592	15,823
Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,711	2,195
Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,036	442
Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,259	1,905
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,667	5,172
Commercial, financial and agricultural | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total			497
Commercial, financial and agricultural | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total			497
Commercial, financial and agricultural | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,667	4,018
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	355
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	0
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	799
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,462	7,821
Real estate – commercial and farmland | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total			500
Real estate – commercial and farmland | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total			$ 500
Real estate – commercial and farmland | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,462	6,692
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	1,129
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	0
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	0
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	14,469	7,372
Real estate – residential | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,793
Real estate – residential | Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,337
Real estate – residential | Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	456
Real estate – residential | Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	10,463	5,113
Real estate – residential | Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,711	711
Real estate – residential | Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,036	442
Real estate – residential | Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,259	$ 1,106

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 131,312	$ 130,315
Other borrowings	946,413	509,586
Fixed Rate Advance due January 10, 2024; fixed interest rate of 5.450%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	5.45%
Fixed Rate Advance due January 17, 2024; fixed interest rate of $5.460%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	5.46%
Fixed Rate Advance due July 1, 2024; fixed interest rate of 5.470%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	5.47%
Fixed Rate Advance due July 22, 2024; fixed interest rate of 5.490%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	5.49%
Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.480%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.48%
Fixed Rate Advance due July 29, 2024; fixed interest rate of 5.450%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.45%
Fixed Rate Advance due August 27, 2024; fixed interest rate of 5.470%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	5.47%
Daily Rate Credit due December 11, 2024, variable interest rate of 5.570%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 200,000	0
Basis spread on variable rate	5.57%
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 $4.550%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,372	1,378
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of $4.550%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 950	954
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	$ 1,056	1,128
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,166 and $1,296, 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	$ 104,584	106,704
Debt instrument, interest rate, effective percentage	4.25%
Basis spread on variable rate	2.94%
Unamortized debt issuance expense	$ 1,166	1,296
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $713 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month SOFR plus 3.63%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 74,713	75,784
Debt instrument, interest rate, effective percentage	5.875%
Basis spread on variable rate	3.63%
Unaccreted purchase accounting fair value adjustment	$ 713	784
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,262 and $1,362, 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	$ 108,738	108,638
Debt instrument, interest rate, effective percentage	3.875%
Basis spread on variable rate	3.753%
Unamortized debt issuance expense	$ 1,262	1,362
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	$ 0	10,000
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	$ 10,000
Basis spread on variable rate	2.65%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) $ in Millions	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 3,880
Credit arrangements for federal funds purchase	127
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	3,340
Loans pledged at federal reserve discount window available for borrowing	$ 2,610

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 3,484,738	$ 3,253,195	$ 3,426,747	$ 3,197,400
Unrealized (loss) gain on debt securities available-for-sale, net of tax	1,939	(15,037)	(2,081)	(4,111)
Balance at end of period	3,566,614	3,284,630	3,566,614	3,284,630
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(39,959)	(35,581)	(35,939)	(46,507)
Balance at end of period	$ (38,020)	$ (50,618)	$ (38,020)	$ (50,618)

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	68,824,150	68,989,549	68,818,618	69,084,746
Common share equivalents:
Stock options (in shares)	0	0	0	85
Nonvested restricted share grants (in shares)	89,755	0	101,647	57,055
Performance share units (in shares)	99,929	45,213	89,745	49,626
Average common shares outstanding, assuming dilution (in shares)	69,013,834	69,034,762	69,010,010	69,191,512
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	0	345,576	0	84,487

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Under the Fair Value Option (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	$ 570,180	$ 281,332
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	569,477	281,332
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	$ 703	$ 0

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Net (losses) gains from change in fair value of mortgages loans held for sale	$ 2,800	$ (3,300)	$ 2,400	$ 2,300
Net gains (losses) from change in fair value of derivative financial instruments	$ 534	$ 7,900	$ 7,400	$ 5,100

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, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of SBA loans held for sale	$ 570,180	$ 281,332
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	569,477	281,332
Aggregate unpaid principal balance of loans held for sale	559,626	273,915
Past-due loans of 90 days or more	0	781
Nonaccrual loans	0	781
Unpaid principal balance of nonaccrual loans	0	774
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of SBA loans held for sale	703	0
Aggregate unpaid principal balance of loans held for sale	$ 627	$ 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, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 570,180	$ 281,332
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	570,180	281,332
Total recurring assets at fair value	2,116,809	1,693,849
Total recurring liabilities at fair value	10,430	11,993
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	755,212	720,877
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	570,180	281,332
Total recurring assets at fair value	1,360,652	971,982
Total recurring liabilities at fair value	10,430	11,993
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	945	990
Loans held for sale	0	0
Total recurring assets at fair value	945	990
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]
Derivative asset	10,327	5,937
Derivative liability	10,406	6,203
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	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]
Derivative asset	10,327	5,937
Derivative liability	10,406	6,203
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring | Risk participation agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	24
Fair Value, Measurements, Recurring | Risk participation agreement | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Measurements, Recurring | Risk participation agreement | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	24
Fair Value, Measurements, Recurring | Risk participation agreement | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	5,255	3,636
Derivative liability		5,790
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability		0
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	5,255	3,636
Derivative liability		5,790
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability		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	755,212	720,877
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	755,212	720,877
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	981	985
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	981	985
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	26,560	28,051
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	26,560	28,051
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	10,001	10,027
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	9,056	9,037
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	945	990
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	76,265	51,516
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	76,265	51,516
Fair Value, Measurements, Recurring | SBA pool securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	662,028	591,488
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	662,028	591,488
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, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	$ 54,223	$ 42,302
Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	53,022	36,978
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	1,201	5,324
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 1 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 1 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	54,223	42,302
Level 3 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	53,022	36,978
Level 3 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	$ 1,201	$ 5,324

FAIR VALUE MEASURES - Significa

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	$ 2,213	$ 6,199
Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale	945	990
Fair Value, Measurements, Nonrecurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans	53,022	36,978
Other real estate owned	$ 1,201	$ 5,324
Discounted cash flows | Discount rate | Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.11	0.11
Discounted cash flows | Discount rate | Fair Value, Measurements, Recurring | Weighted Average Discount | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.11	0.11
Discounted cash flows | Loss Given Default | Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.43	0.42
Discounted cash flows | Loss Given Default | Fair Value, Measurements, Recurring | Weighted Average Discount | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.43	0.42
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	15%	11%
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	60%	60%
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average Discount | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	29%	28%
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.15	0.15
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.32	0.33
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average Discount | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.17	0.22

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financial assets:
Cash and due from banks	$ 257,297	$ 230,470
Interest-bearing deposits in banks	1,104,897	936,834
Debt securities held-to-maturity	128,298	122,731
Financial liabilities:
Other borrowings	946,413	509,586
Subordinated deferrable interest debentures	131,312	130,315
Carrying Amount
Financial assets:
Cash and due from banks	257,297	230,470
Interest-bearing deposits in banks	1,104,897	936,834
Debt securities held-to-maturity	148,538	141,512
Loans, net	20,603,363	19,925,225
Financial liabilities:
Deposits	21,444,143	20,708,509
Other borrowings	946,413	509,586
Subordinated deferrable interest debentures	131,312	130,315
Fair Value
Financial assets:
Cash and due from banks	257,297	230,470
Interest-bearing deposits in banks	1,104,897	936,834
Debt securities held-to-maturity	128,298	122,731
Loans, net	20,064,808	19,332,899
Financial liabilities:
Deposits	21,446,565	20,707,463
Other borrowings	936,511	501,723
Subordinated deferrable interest debentures	142,058	141,407
Fair Value | Level 1
Financial assets:
Cash and due from banks	257,297	230,470
Interest-bearing deposits in banks	1,104,897	936,834
Debt securities held-to-maturity	0	0
Loans, net	0	0
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
Fair Value | Level 2
Financial assets:
Cash and due from banks	0	0
Interest-bearing deposits in banks	0	0
Debt securities held-to-maturity	128,298	122,731
Loans, net	0	0
Financial liabilities:
Deposits	21,446,565	20,707,463
Other borrowings	936,511	501,723
Subordinated deferrable interest debentures	142,058	141,407
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Interest-bearing deposits in banks	0	0
Debt securities held-to-maturity	0	0
Loans, net	20,064,808	19,332,899
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 3,492,618	$ 4,412,818
Unused home equity lines of credit	435,621	386,574
Financial standby letters of credit	43,324	37,546
Mortgage interest rate lock commitments	$ 331,498	$ 171,750

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for unfunded commitments	$ 25,348	$ 43,643	$ 50,871	$ 93,019
Unfunded Loan Commitments
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	37,136	52,757	41,558	52,411
Provision for unfunded commitments	(6,570)	1,873	(10,992)	2,219
Ending balance, Allowance	$ 30,566	$ 54,630	$ 30,566	$ 54,630

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Billions	Jun. 30, 2024 USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 1

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2024 segment
Segment Reporting [Abstract]
Reportable segments	4

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Interest income	$ 347,323	$ 321,952	$ 676,775	$ 617,668
Interest expense	135,402	112,412	263,466	196,476
Net interest income	211,921	209,540	413,309	421,192
Provision for credit losses	18,773	45,516	39,878	95,245
Noninterest income	88,711	67,349	154,589	123,399
Noninterest expense
Salaries and employee benefits	88,201	81,336	171,131	162,246
Occupancy and equipment	12,559	12,522	25,444	25,508
Data processing and communications expenses	15,193	13,451	29,847	26,485
Other expenses	39,404	41,094	77,646	73,585
Total noninterest expense	155,357	148,403	304,068	287,824
Income before income tax expense	126,502	82,970	223,952	161,522
Income tax expense	35,717	20,335	58,855	38,466
Net income	90,785	62,635	165,097	123,056
Total assets	26,520,728	25,800,618	26,520,728	25,800,618	$ 25,203,699
Goodwill	1,015,646	1,015,646	1,015,646	1,015,646	1,015,646
Other intangible assets, net	79,120	96,800	79,120	96,800	$ 87,949
Banking Division
Segment Reporting Information [Line Items]
Interest income	243,857	230,199	478,979	442,789
Interest expense	70,320	56,427	140,974	91,732
Net interest income	173,537	173,772	338,005	351,057
Provision for credit losses	20,888	41,255	40,015	88,291
Noninterest income	37,527	26,128	63,890	50,631
Noninterest expense
Salaries and employee benefits	59,923	56,512	118,839	114,263
Occupancy and equipment	11,474	11,215	23,227	22,858
Data processing and communications expenses	13,756	11,944	26,940	23,778
Other expenses	24,614	27,976	49,061	47,421
Total noninterest expense	109,767	107,647	218,067	208,320
Income before income tax expense	80,409	50,998	143,813	105,077
Income tax expense	26,090	13,658	42,118	26,687
Net income	54,319	37,340	101,695	78,390
Total assets	18,933,072	18,532,088	18,933,072	18,532,088
Goodwill	951,148	951,148	951,148	951,148
Other intangible assets, net	74,605	89,335	74,605	89,335
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	59,001	52,867	114,100	101,456
Interest expense	35,259	31,450	67,071	60,012
Net interest income	23,742	21,417	47,029	41,444
Provision for credit losses	(2,882)	3,278	(550)	6,131
Noninterest income	50,145	39,808	88,910	70,866
Noninterest expense
Salaries and employee benefits	25,254	21,930	46,327	42,090
Occupancy and equipment	1,008	1,224	2,057	2,507
Data processing and communications expenses	1,276	1,397	2,642	2,466
Other expenses	13,397	11,859	25,927	23,606
Total noninterest expense	40,935	36,410	76,953	70,669
Income before income tax expense	35,834	21,537	59,536	35,510
Income tax expense	7,525	4,523	12,503	7,457
Net income	28,309	17,014	47,033	28,053
Total assets	5,100,837	4,921,354	5,100,837	4,921,354
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	19,380	18,960	35,863	35,574
Interest expense	13,088	12,794	23,543	23,708
Net interest income	6,292	6,166	12,320	11,866
Provision for credit losses	359	411	504	217
Noninterest income	1,028	1,404	1,768	1,884
Noninterest expense
Salaries and employee benefits	1,124	772	2,012	1,574
Occupancy and equipment	7	0	14	1
Data processing and communications expenses	59	44	84	90
Other expenses	298	223	535	425
Total noninterest expense	1,488	1,039	2,645	2,090
Income before income tax expense	5,473	6,120	10,939	11,443
Income tax expense	1,149	1,285	2,297	2,403
Net income	4,324	4,835	8,642	9,040
Total assets	1,089,263	1,152,690	1,089,263	1,152,690
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Premium  Finance  Division
Segment Reporting Information [Line Items]
Interest income	25,085	19,926	47,833	37,849
Interest expense	16,735	11,741	31,878	21,024
Net interest income	8,350	8,185	15,955	16,825
Provision for credit losses	408	572	(91)	606
Noninterest income	11	9	21	18
Noninterest expense
Salaries and employee benefits	1,900	2,122	3,953	4,319
Occupancy and equipment	70	83	146	142
Data processing and communications expenses	102	66	181	151
Other expenses	1,095	1,036	2,123	2,133
Total noninterest expense	3,167	3,307	6,403	6,745
Income before income tax expense	4,786	4,315	9,664	9,492
Income tax expense	953	869	1,937	1,919
Net income	3,833	3,446	7,727	7,573
Total assets	1,397,556	1,194,486	1,397,556	1,194,486
Goodwill	64,498	64,498	64,498	64,498
Other intangible assets, net	$ 4,515	$ 7,465	$ 4,515	$ 7,465

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Interest rate contracts
Derivative [Line Items]
Notional Amount	$ 826,717	$ 736,188
Derivative Assets	10,327	5,937
Derivative Liabilities	10,406	6,203
Risk participation agreement | Mortgages
Derivative [Line Items]
Notional Amount	26,163	26,163
Derivative Assets	0	0
Derivative Liabilities	24	65
Mortgage derivatives - interest rate lock commitments | Mortgages
Derivative [Line Items]
Notional Amount	331,498	171,750
Derivative Assets	4,803	3,636
Derivative Liabilities	0	0
Mortgage derivatives - forward contracts related to mortgage loans held for sale | Mortgages
Derivative [Line Items]
Notional Amount	973,024	663,015
Derivative Assets	452	0
Derivative Liabilities	$ 0	$ 5,790

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Net Gains (Losses) Relating to Free-Standing Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	0	345,576	0	84,487
Other noninterest income | Interest rate contracts
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 44	$ 105	$ 187	$ (221)
Other noninterest income | Risk participation agreement
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	8	0	41	0
Mortgage banking activity | Interest rate lock commitments
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	(948)	(2,973)	1,168	2,040
Mortgage banking activity | Forward contracts related to mortgage loans held for sale
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 1,482	$ 10,919	$ 6,242	$ 3,043

LOAN SERVICING RIGHTS - Schedul

LOAN SERVICING RIGHTS - Schedule of Carrying Value of Loan Servicing Rights Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	$ 147,462		$ 174,652
Residential mortgage
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	145,306	$ 171,968	171,915	$ 160,021	$ 149,986	$ 147,014
SBA
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	$ 2,156	$ 2,301	$ 2,737	$ 3,097	$ 3,166	$ 3,443

LOAN SERVICING RIGHTS - Narrati

LOAN SERVICING RIGHTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Residential mortgage
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 17,500	$ 15,000	$ 34,700	$ 29,200
SBA servicing rights
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 570	$ 758	$ 1,200	$ 1,500

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance			$ 174,652
Ending balance	$ 147,462		147,462
Residential mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	171,968	$ 149,986	171,915	$ 147,014
Additions	7,421	14,731	12,877	22,461
Amortization	(5,264)	(4,696)	(10,667)	(9,454)
Disposals	(28,819)	0	(28,819)	0
Ending balance	145,306	160,021	145,306	160,021
SBA servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	2,301	3,166	2,737	3,443
Additions	57	271	76	315
Amortization	(202)	(340)	(657)	(661)
Ending balance	$ 2,156	$ 3,097	$ 2,156	$ 3,097

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, 2024	Dec. 31, 2023
Residential mortgage
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 10,600,275	$ 12,454,454
Composition of residential loans serviced for others	100%	100%
Weighted average term (months) and (years)	354 months	355 months
Weighted average age (months)	35 months	27 months
Modeled prepayment speed	6.87%	8.56%
Decline in fair value due to a 10% adverse change	$ (2,708)	$ (4,492)
Decline in fair value due to a 20% adverse change	$ (5,959)	$ (9,444)
Weighted average discount rate	11.18%	10.98%
Decline in fair value due to 10% and 100 basis points adverse change	$ (4,399)	$ (5,110)
Decline in fair value due to a 20% and 200 basis points adverse change	$ (10,089)	$ (11,181)
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	17.45%	17.54%
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	51.20%	50.51%
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	31.35%	31.95%
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	$ 241,874	$ 271,164
Weighted average term (months) and (years)	3 years 1 month 2 days	3 years 3 months 21 days
Modeled prepayment speed	22.33%	20.83%
Decline in fair value due to a 10% adverse change	$ (167)	$ (171)
Decline in fair value due to a 20% adverse change	$ (318)	$ (327)
Weighted average discount rate	12.02%	14.70%
Decline in fair value due to 10% and 100 basis points adverse change	$ (61)	$ (69)
Decline in fair value due to a 20% and 200 basis points adverse change	$ (120)	$ (135)

Uncategorized Items - abcb-2024

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]