F.N.B. (FNB) 10-Q 8 May 24 2024 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2024	Apr. 30, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-31940
Entity Registrant Name	FNB CORP/PA/
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	25-1255406
Entity Address, Address Line One	One North Shore Center,
Entity Address, Address Line Two	12 Federal Street,
Entity Address, City or Town	Pittsburgh,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15212
City Area Code	800
Local Phone Number	555-5455
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
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	FNB
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		359,752,833
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Central Index Key	0000037808
Current Fiscal Year End Date	--12-31

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Mar. 31, 2024	Dec. 31, 2023
Assets
Cash and due from banks		$ 351	$ 447
Interest-bearing deposits with banks		1,136	1,129
Cash and Cash Equivalents		1,487	1,576
Debt securities available for sale (amortized cost of $3,449 and $3,460; allowance for credit losses of $0 and $0)		3,226	3,254
Debt securities held to maturity (fair value of $3,547 and $3,593; allowance for credit losses of $0 and $0)		3,893	3,911
Loans held for sale (includes $93 and $150 measured at fair value)	[1]	107	488
Loans and leases, net of unearned income of $95 and $91 (includes $46 and $45 measured at fair value)	[1]	32,584	32,323
Allowance for credit losses on loans and leases		(406)	(406)
Net Loans and Leases		32,178	31,917
Premises and equipment, net		474	461
Goodwill		2,477	2,477
Core deposit and other intangible assets, net		65	69
Bank owned life insurance		663	660
Other assets		1,326	1,345
Total Assets		45,896	46,158
Liabilities
Non-interest-bearing demand		9,982	10,222
Interest-bearing demand		14,679	14,809
Savings		3,389	3,465
Certificates and other time deposits		6,685	6,215
Total Deposits		34,735	34,711
Short-term borrowings		2,074	2,506
Long-term borrowings		2,121	1,971
Other liabilities		960	920
Total Liabilities		39,890	40,108
Stockholders’ Equity
Preferred stock - Issued – 0 and 110,877 shares - $0.01 par value		0	107
Common stock - $0.01 par value Authorized – 500,000,000 shares Issued – 374,970,621 and 374,939,537 shares		4	4
Additional paid-in capital		4,694	4,692
Retained earnings		1,740	1,669
Accumulated other comprehensive loss		(250)	(235)
Treasury stock – 15,604,305 and 16,110,120 shares at cost		(182)	(187)
Total Stockholders’ Equity		6,006	6,050
Total Liabilities and Stockholders’ Equity		$ 45,896	$ 46,158
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt securities available for sale, amortized cost	$ 3,449,000,000	$ 3,460,000,000
Debt securities available for sale, allowance for credit losses	0	0
Debt securities held-to-maturity, fair value	3,547,000,000	3,593,000,000
Debt securities held to maturity, allowance for credit losses	270,000	280,000
Loans held for sale, fair value	93,000,000	150,000,000	[1]
Loans and leases, unearned income	95,000,000	91,000,000
Loans and leases, unearned income fair value	$ 46,000,000	$ 45,000,000
Preferred stock, shares issued (in shares)	0	110,877
Preferred stock, liquidation preference per share (USD per share)	$ 0.01	$ 0.01
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	374,970,621	374,939,537
Treasury stock, shares (in shares)	15,604,305	16,110,120
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest Income
Loans and leases, including fees	$ 481	$ 394
Securities:
Taxable	46	36
Tax-exempt	7	7
Other	9	7
Total Interest Income	543	444
Interest Expense
Deposits	170	84
Short-term borrowings	28	10
Long-term borrowings	26	13
Total Interest Expense	224	107
Net Interest Income	319	337
Provision for credit losses	14	14
Net Interest Income After Provision for Credit Losses	305	323
Non-Interest Income
Service charges	21	20
Interchange and card transaction fees	13	12
Trust services	11	11
Insurance commissions and fees	7	8
Securities commissions and fees	8	7
Capital markets income	6	7
Mortgage banking operations	8	5
Dividends on non-marketable equity securities	6	4
Bank owned life insurance	3	3
Other	5	2
Total Non-Interest Income	88	79
Non-Interest Expense
Salaries and employee benefits	129	120
Net occupancy	20	17
Equipment	24	22
Amortization of intangibles	4	5
Outside services	23	20
Marketing	5	4
FDIC insurance	13	7
Bank shares and franchise taxes	4	4
Merger-related	0	2
Other	15	19
Total Non-Interest Expense	237	220
Income Before Income Taxes	156	182
Income taxes	34	35
Net Income	122	147
Preferred stock dividends	6	2
Net income available to common stockholders	116	145
Net income available to common stockholders	$ 116	$ 145
Earnings per Common Share
Basic (USD per share)	$ 0.32	$ 0.40
Diluted (USD per share)	$ 0.32	$ 0.40

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 122	$ 147
Securities available for sale:
Unrealized gains (losses) arising during the period, net of tax expense (benefit) of $(4) and $10	(13)	35
Derivative instruments:
Unrealized gains (losses) arising during the period, net of tax expense (benefit) of $(3) and $1	(9)	4
Reclassification adjustment for gains included in net income, net of tax expense of $2 and $1	7	3
Pension and postretirement benefit obligations:
Unrealized gains arising during the period, net of tax expense of $0 and $0	0	0
Other Comprehensive Income (Loss)	(15)	42
Comprehensive Income (Loss)	$ 107	$ 189

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Unrealized gains (losses) arising during the period, tax expense (benefit)	$ (4)	$ 10
Unrealized gains (losses) arising during the period, tax expense (benefit)	(3)	1
Reclassification adjustment for gains included in net income, tax expense	2	1
Unrealized gains arising during the period, tax expense	$ 0	$ 0

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Millions	Total	Adoption of new accounting standard	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Retained Earnings Adoption of new accounting standard	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance at beginning of period at Dec. 31, 2022	$ 5,653		$ 107	$ 4	$ 4,696	$ 1,370		$ (357)	$ (167)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	189					147		42
Dividends declared:
Preferred stock	(2)					(2)
Common stock	(44)					(44)
Issuance of common stock	(6)				(13)				7
Repurchase of common stock	(12)								(12)
Restricted stock compensation	10				10
Balance at end of period at Mar. 31, 2023	5,788		107	4	4,693	1,471		(315)	(172)
Balance at beginning of period at Dec. 31, 2022	5,653		107	4	4,696	1,370		(357)	(167)
Balance at end of period at Dec. 31, 2023	$ 6,050	$ (1)	107	4	4,692	1,669	$ (0.5)	(235)	(187)
Dividends declared:
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2023-02 [Member]
Comprehensive income (loss)	$ 107					122		(15)
Preferred stock	(2)					(2)
Common stock	(44)					(44)
Redemption of preferred stock	(111)		(107)			(4)
Issuance of common stock	(3)				(8)				5
Restricted stock compensation	10				10
Balance at end of period at Mar. 31, 2024	$ 6,006		$ 0	$ 4	$ 4,694	$ 1,740		$ (250)	$ (182)

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Preferred stock dividends per share (USD per share)	$ 18.13	$ 18.13
Common stock dividends per share (USD per share)	$ 0.12	$ 0.12

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Activities
Net income	$ 122	$ 147
Adjustments to reconcile net income to net cash flows provided by (used in) operating activities:
Depreciation, amortization and accretion	14	21
Provision for credit losses	14	14
Deferred tax expense (benefit)	15	2
Loans originated for sale	(313)	(215)
Loans sold	356	221
Net (gain) loss on sale of loans	(3)	3
Net change in:
Interest receivable	(15)	(4)
Interest payable	(5)	5
Bank owned life insurance, excluding purchases	(3)	(2)
Other, net	63	(173)
Net cash flows provided by operating activities	245	19
Investing Activities
Net change in loans and leases, excluding sales and transfers	(261)	(415)
Debt securities available for sale:
Purchases	(460)	0
Maturities/payments	473	116
Debt securities held to maturity:
Purchases	(96)	(75)
Maturities/payments	117	90
Increase in premises and equipment	(29)	(33)
Net proceeds from sales of portfolio loans	332	0
Net cash flows provided by (used in) investing activities	76	(317)
Financing Activities
Demand (non-interest bearing and interest bearing) and savings accounts	(446)	(1,717)
Time deposits	469	1,136
Short-term borrowings	(432)	776
Proceeds from issuance of long-term borrowings	161	512
Repayment of long-term borrowings	(11)	(306)
Redemption of preferred stock	(111)	0
Repurchases of common stock	0	(12)
Cash dividends paid:
Preferred stock	(2)	(2)
Common stock	(44)	(44)
Other, net	6	4
Net cash flows provided by (used in) financing activities	(410)	347
Net Increase (Decrease) in Cash and Cash Equivalents	(89)	49
Cash and cash equivalents at beginning of period	1,576	1,674
Cash and Cash Equivalents at End of Period	$ 1,487	$ 1,723

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS F.N.B. Corporation, headquartered in Pittsburgh, Pennsylvania, is a diversified financial services company operating in seven states and the District of Columbia. Our market coverage spans several major metropolitan areas including: Pittsburgh, Pennsylvania; Baltimore, Maryland; Cleveland, Ohio; Washington, D.C.; Charlotte, Raleigh, Durham and the Piedmont Triad (Winston-Salem, Greensboro and High Point) in North Carolina; and Charleston, South Carolina. As of March 31, 2024, we had 348 branches throughout Pennsylvania, Ohio, Maryland, West Virginia, North Carolina, South Carolina, Washington D.C. and Virginia. We provide a full range of commercial banking, consumer banking and wealth management solutions through our subsidiary network which is led by our largest affiliate, FNBPA, founded in 1864. Commercial banking solutions include corporate banking, small business banking, investment real estate financing, government banking, business credit, capital markets and lease financing. Consumer banking provides a full line of consumer banking products and services, including deposit products, mortgage lending, consumer lending and a complete suite of mobile and online banking services. Wealth management services include asset management, private banking and insurance.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements (unaudited) include subsidiaries in which we have a controlling financial interest. We own and operate FNBPA, First National Trust Company, First National Investment Services Company, LLC, F.N.B. Investment Advisors, Inc., First National Insurance Agency, LLC, Bank Capital Services, LLC, F.N.B. Capital Corporation, LLC and Waubank Securities, LLC, and include results for each of these entities in the accompanying Consolidated Financial Statements. Companies in which we hold a controlling financial interest, or are a VIE in which we have the power to direct the activities of an entity that most significantly impact the entity’s economic performance and have an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE, are consolidated. For a voting interest entity, a controlling financial interest is generally where we hold more than 50% of the outstanding voting shares. VIEs in which we do not hold the power to direct the activities of the entity that most significantly impact the entity’s economic performance or an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE are not consolidated. Investments in companies that are not consolidated are accounted for using the equity method when we have the ability to exert significant influence or the cost method when we do not have the ability to exert significant influence. Investments in private investment partnerships that are accounted for under the equity method or the cost method are included in other assets and our proportional interest in the equity investments’ earnings are included in other non-interest income. Investment interests accounted for under the cost and equity methods are periodically evaluated for impairment. The accompanying interim unaudited Consolidated Financial Statements include all adjustments that are necessary, in the opinion of management, to fairly reflect our financial position and results of operations in accordance with GAAP. All significant intercompany balances and transactions have been eliminated. Certain prior period amounts have been reclassified to the current period presentation. Such reclassifications had no impact on our net income and stockholders' equity. Events occurring subsequent to March 31, 2024 have been evaluated for potential recognition or disclosure in the Consolidated Financial Statements through the date of the filing of the Consolidated Financial Statements with the SEC. Certain information and Note disclosures normally included in Consolidated Financial Statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The interim operating results are not necessarily indicative of operating results we expect for the full year. These interim unaudited Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024. Use of Estimates Our accounting and reporting policies conform with GAAP. The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes to Consolidated Financial Statements (unaudited). Actual results could materially differ from those estimates. Material estimates that are particularly susceptible to significant changes include the ACL, fair value of financial instruments, goodwill and other intangible assets and income taxes and deferred tax assets, which are listed in the critical accounting estimates. For a detailed description of our significant accounting policies and critical accounting estimates, see Note 1, "Summary of Significant Accounting Policies" and the "Application of Critical Accounting Policies" section in the MD&A, both in our 2023 Annual Report on Form 10-K . Adoption of New Accounting Standards Effective January 1, 2024, we adopted the provision of ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method , which permits reporting entities to make an accounting policy election to account for tax equity investments using the proportional amortization method if certain conditions are met. The election is to be made on a tax-credit-program-by-tax-credit-program basis and should be applied consistently to all investments within an elected tax credit program. Upon the adoption of ASU 2023-02, we elected to apply the proportional amortization method of accounting to our qualifying historic and new market tax credit investments. The proportional amortization method recognizes the amortized cost of the investment as a component of income tax expense on the consolidated statements of income and as a component of operating activities within other assets and other liabilities on the consolidated statements of cash flows. We historically applied proportional amortization to the majority of our LIHTC investments. LIHTCs that do not meet the requirements of the proportional amortization method are recognized using the equity method. See Note 8, "Variable Interest Entities" for additional information.

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS	3 Months Ended
	Mar. 31, 2024
Accounting Changes and Error Corrections [Abstract]
NEW ACCOUNTING STANDARDS	NEW ACCOUNTING STANDARDS The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Income Taxes ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures This Update requires public business entities to disclose additional categories of information about federal, state, and foreign income taxes in the tabular rate reconciliation table. Additionally, entities must provide more details regarding reconciling items in some categories if the items are equal to or greater than a specified quantitative threshold. This Update also requires all entities to annually disclose income taxes paid, net of refunds received, disaggregated by federal, state, and foreign taxes and further disaggregated by jurisdiction based on a specified quantitative threshold. This Update is to be applied using a prospective method with an option to apply it retrospectively for each period presented and will be effective as of January 1, 2025. Early adoption is permitted. We are currently evaluating the effect this Update will have on our consolidated financial statements, the related disclosures and our processes, systems, and controls related to disclosures. Standard Description Financial Statements Impact Segment Reporting ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure This Update requires all public entities to disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required in annual disclosures. This Update is to be applied using a retrospective method to all prior periods presented and is effective for annual periods beginning on January 1, 2024, and will be effective for interim periods beginning on January 1, 2025. Early adoption is permitted. We do not expect the adoption of this Update to materially impact our consolidated financial statements and we are currently evaluating the effect this Update will have on the related disclosures. Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and is effective as of January 1, 2024. Early adoption of this Update is permitted. We adopted this Update on January 1, 2024 on a modified retrospective basis for tax credit programs that are eligible to apply proportional amortization. As a result, we recorded a reduction of $0.5 million in retained earnings for the cumulative effect of the adoption.

SECURITIES

SECURITIES	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost and fair value of AFS debt securities are presented in the table below. There was no ACL associated with the AFS portfolio at March 31, 2024 and December 31, 2023. Accrued interest receivable on AFS debt securities totaled $12.2 million at March 31, 2024 and $9.6 million at December 31, 2023, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and amortized cost basis of AFS debt securities. TABLE 3.1 (in millions) Amortized Gross Gross Fair Debt Securities AFS: March 31, 2024 U.S. Treasury $ 124 $ — $ (1) $ 123 U.S. government agencies 72 — — 72 U.S. government-sponsored entities 276 — (4) 272 Residential MBS: Agency MBS 959 1 (66) 894 Agency collateralized mortgage obligations 909 — (116) 793 Agency commercial MBS 1,038 4 (37) 1,005 States of the U.S. and political subdivisions (municipals) 30 — (3) 27 Other debt securities 41 — (1) 40 Total debt securities AFS $ 3,449 $ 5 $ (228) $ 3,226 (in millions) Amortized Gross Gross Fair Debt Securities AFS: December 31, 2023 U.S. Treasury $ 422 $ — $ (2) $ 420 U.S. government agencies 78 1 — 79 U.S. government-sponsored entities 227 — (4) 223 Residential MBS: Agency MBS 814 — (62) 752 Agency collateralized mortgage obligations 946 — (114) 832 Agency commercial MBS 905 9 (30) 884 States of the U.S. and political subdivisions (municipals) 30 — (3) 27 Other debt securities 38 — (1) 37 Total debt securities AFS $ 3,460 $ 10 $ (216) $ 3,254 The amortized cost and fair value of HTM debt securities are presented in the following table. The ACL for the HTM portfolio was $0.27 million and $0.28 million at March 31, 2024 and December 31, 2023, respectively. Accrued interest receivable on HTM debt securities totaled $13.2 million and $14.7 million at March 31, 2024 and December 31, 2023, respectively, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and amortized cost basis of HTM debt securities. TABLE 3.2 (in millions) Amortized Gross Gross Fair Debt Securities HTM: March 31, 2024 U.S. Treasury $ 1 $ — $ — $ 1 U.S. government agencies 1 — — 1 U.S. government-sponsored entities 28 — — 28 Residential MBS: Agency MBS 1,018 1 (105) 914 Agency collateralized mortgage obligations 797 — (108) 689 Agency commercial MBS 1,023 2 (51) 974 States of the U.S. and political subdivisions (municipals) 1,009 1 (85) 925 Other debt securities 16 — (1) 15 Total debt securities HTM $ 3,893 $ 4 $ (350) $ 3,547 (in millions) Amortized Gross Gross Fair Debt Securities HTM: December 31, 2023 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 68 — — 68 Residential MBS: Agency MBS 1,057 2 (101) 958 Agency collateralized mortgage obligations 824 — (104) 720 Agency commercial MBS 929 4 (43) 890 States of the U.S. and political subdivisions (municipals) 1,017 2 (77) 942 Other debt securities 15 — (1) 14 Total debt securities HTM $ 3,911 $ 8 $ (326) $ 3,593 There were no significant gross gains or gross losses realized on securities during the three months ended March 31, 2024 or 2023. In the fourth quarter of 2023, we sold $648.7 million of AFS securities resulting in a realized loss of $67.4 million as part of a proactive balance sheet management strategy. Unrealized losses on the AFS and HTM portfolios are due to the increase in market interest rates with 84.7% of these securities backed or sponsored by the U.S. government as of March 31, 2024. As of March 31, 2024, the amortized cost and fair value of debt securities, by contractual maturities, were as follows: TABLE 3.3 Available for Sale Held to Maturity (in millions) Amortized Fair Amortized Fair Due in one year or less $ 14 $ 14 $ 2 $ 2 Due after one year but within five years 464 456 87 84 Due after five years but within ten years 35 34 224 211 Due after ten years 30 30 742 673 543 534 1,055 970 Residential MBS: Agency MBS 959 894 1,018 914 Agency collateralized mortgage obligations 909 793 797 689 Agency commercial MBS 1,038 1,005 1,023 974 Total debt securities $ 3,449 $ 3,226 $ 3,893 $ 3,547 Actual maturities may differ from contractual terms because security issuers may have the right to call or prepay obligations with or without penalties. Periodic principal payments are received on residential MBS based on the payment patterns of the underlying collateral. Following is information relating to securities pledged: TABLE 3.4 (dollars in millions) March 31, December 31, Securities pledged (carrying value): To secure public deposits, trust deposits and for other purposes as required by law $ 5,846 $ 6,190 As collateral for short-term borrowings 270 250 Securities pledged as a percent of total securities 85.9 % 89.9 % Following are summaries of the fair values of AFS debt securities in an unrealized loss position for which an ACL has not been recorded, segregated by security type and length of time in a continuous loss position: TABLE 3.5 Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS March 31, 2024 U.S. Treasury — $ — $ — 2 $ 73 $ (1) 2 $ 73 $ (1) U.S. government agencies 2 3 — 13 33 — 15 36 — U.S. government-sponsored entities 4 99 — 7 123 (4) 11 222 (4) Residential MBS: Agency MBS 4 85 — 104 703 (66) 108 788 (66) Agency collateralized mortgage obligations — — — 69 793 (116) 69 793 (116) Agency commercial MBS 10 334 (3) 20 366 (34) 30 700 (37) States of the U.S. and political subdivisions (municipals) — — — 13 27 (3) 13 27 (3) Other debt securities 1 3 — 6 16 (1) 7 19 (1) Total 21 $ 524 $ (3) 234 $ 2,134 $ (225) 255 $ 2,658 $ (228) Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS December 31, 2023 U.S. Treasury — $ — $ — 2 $ 73 $ (2) 2 $ 73 $ (2) U.S. government agencies 2 4 — 12 36 — 14 40 — U.S. government-sponsored entities 1 25 — 7 123 (4) 8 148 (4) Residential MBS: Agency MBS — — — 104 750 (62) 104 750 (62) Agency collateralized mortgage obligations — — — 71 832 (114) 71 832 (114) Agency commercial MBS 1 32 — 20 377 (30) 21 409 (30) States of the U.S. and political subdivisions (municipals) — — — 13 27 (3) 13 27 (3) Other debt securities 2 9 — 7 17 (1) 9 26 (1) Total 6 $ 70 $ — 236 $ 2,235 $ (216) 242 $ 2,305 $ (216) We evaluated the AFS debt securities that were in an unrealized loss position at March 31, 2024. Based on the credit ratings and implied government guarantee for these securities, we concluded the loss position is temporary and caused by the significant movement of interest rates since 2022 and does not reflect any expected credit losses. We do not intend to sell these AFS debt securities and it is not more likely than not that we will be required to sell these securities before the recovery of their amortized cost basis. Credit Quality Indicators We use credit ratings and the most recent financial information to help evaluate the credit quality of our credit-related AFS and HTM securities portfolios. Management reviews the credit profile of each issuer on an annual basis, and more frequently as needed. Based on the nature of the issuers and current conditions, we have determined that securities backed by the UST, Fannie Mae, Freddie Mac, FHLB, Ginnie Mae, and the SBA have zero expected credit loss. Our municipal bond portfolio, with a carrying amount of $1.0 billion as of March 31, 2024 is highly rated with an average rating of AA and over 99% of the portfolio rated A or better. All of the securities in the municipal portfolio are general obligation bonds. Geographically, municipal bonds support our primary footprint as 60% of the securities are from municipalities located in the primary states within which we conduct business. The average holding size of the securities in the municipal bond portfolio is $2.5 million. In addition to the strong stand-alone ratings, 61% of the municipal bonds have some formal credit enhancement (e.g., insurance) that strengthens the creditworthiness of the bond. The ACL on the HTM municipal bond portfolio is calculated on each bond using: • The bond’s underlying credit rating, time to maturity and exposure amount; • Credit enhancements that improve the bond’s credit rating (e.g., insurance); and • Moody’s U.S. Bond Defaults and Recoveries, 1970-2022 study. By using these components, we derive the expected credit loss on the HTM general obligation municipal bond portfolio. We further refine the expected credit loss by factoring in economic forecast data using our Commercial and Industrial Non-Manufacturing loan portfolio forecast adjustment as derived through our assessment of the loan portfolio as a proxy for our municipal bond portfolio. Our corporate bond portfolio, with a carrying amount of $56.3 million as of March 31, 2024 primarily consists of subordinated debentures of banks within our footprint. The average holding size of the securities in the corporate bond portfolio is $3.1 million. The ACL on the HTM corporate bond portfolio is calculated using: • The bond’s credit rating, time to maturity and exposure amount; • Moody’s Annual Default Study, 02/26/2024; and • The most recent financial statements. By using these components, we derive the expected credit loss on the HTM corporate bond portfolio. We further refine the expected credit loss by factoring in economic forecast data using our bank-wide loan portfolio forecast adjustment as derived through our assessment of FNBPA's loan portfolio as a proxy for our corporate bond portfolio. For the year-to-date periods ending March 31, 2024 and 2023, we had no significant provision expense and no charge-offs or recoveries for the securities portfolio. The ACL on the HTM portfolio was $0.27 million, consisting of $0.06 million relating to the municipal bond portfolio and $0.21 million relating to other debt securities, as of March 31, 2024, and $0.06 million relating to the municipal bond portfolio and $0.22 million relating to other debt securities as of December 31, 2023. The AFS securities portfolios did not have an ACL at March 31, 2024 or December 31, 2023 and there were no securities that were past due or on non-accrual at either date.

LOANS AND LEASES

LOANS AND LEASES	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
LOANS AND LEASES	LOANS AND LEASES Accrued interest receivable on loans and leases, which totaled $139.2 million at March 31, 2024 and $128.6 million at December 31, 2023, is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets for both periods and is not included in the following tables. Loans and Leases by Portfolio Segment Following is a summary of total loans and leases, net of unearned income: TABLE 4.1 (in millions) March 31, 2024 December 31, 2023 Commercial real estate $ 12,447 $ 12,305 Commercial and industrial 7,347 7,482 Commercial leases 615 599 Other 140 110 Total commercial loans and leases 20,549 20,496 Direct installment 2,712 2,741 Residential mortgages 6,887 6,640 Indirect installment 1,142 1,149 Consumer lines of credit 1,294 1,297 Total consumer loans 12,035 11,827 Total loans and leases, net of unearned income $ 32,584 $ 32,323 The remaining accretable discount included in the amortized cost of acquired loans was $38.4 million and $42.6 million at March 31, 2024 and December 31, 2023, respectively. The loans and leases portfolio categories are comprised of the following types of loans, where in each case the LGD is dependent on the nature and value of the respective collateral: • Commercial real estate includes both owner-occupied and non-owner-occupied loans, including construction loans, secured by commercial properties where operational cash flows on owner-occupied properties or rents received by our borrowers from their tenant(s) on both a property and global basis are the primary default risk drivers, including rents paid by stand-alone business customers for owner-occupied properties; • Commercial and industrial includes loans to businesses that are not secured by real estate where the borrower's leverage and cash flows from operations are the primary default risk drivers; • Commercial leases consist of leases for new or used equipment where the borrower's cash flow from operations is the primary default risk driver; • Other is comprised primarily of credit cards and mezzanine loans where the borrower's cash flow from operations is the primary default risk driver; • Direct installment is comprised of fixed-rate, closed-end consumer loans for personal, family or household use, such as home equity loans and automobile loans where the primary default risk driver is the borrower's employment status and income; • Residential mortgages consist of conventional and jumbo mortgage loans, including construction loans, for 1-4 family properties where the primary default risk driver is the borrower's employment status and income; • Indirect installment is comprised of loans originated by approved third parties and underwritten by us, primarily automobile loans where the primary default risk driver is the borrower's employment status and income; and • Consumer lines of credit include home equity lines of credit and consumer lines of credit that are either unsecured or secured by collateral other than home equity where the primary default risk driver is the borrower's employment status and income. The loans and leases portfolio consists principally of loans to individuals and small- and medium-sized businesses within our primary market in seven states and the District of Columbia. Our primary market coverage spans several major metropolitan areas including: Pittsburgh, Pennsylvania; Baltimore, Maryland; Cleveland, Ohio; Washington, D.C.; Charlotte, Raleigh, Durham and the Piedmont Triad (Winston-Salem, Greensboro and High Point) in North Carolina; and Charleston, South Carolina. The following table shows occupancy information relating to commercial real estate loans: TABLE 4.2 (dollars in millions) March 31, December 31, Commercial real estate: Percent owner-occupied 29.0 % 29.0 % Percent non-owner-occupied 71.0 71.0 Credit Quality We monitor the credit quality of our loan portfolio using several performance measures based on payment activity and borrower performance. We use an internal risk rating assigned to a commercial loan or lease at origination, summarized below. TABLE 4.3 Rating Category Definition Pass in general, the condition of the borrower and the performance of the loan is satisfactory or better Special Mention in general, the condition of the borrower has deteriorated, requiring an increased level of monitoring Substandard in general, the condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate if deficiencies are not corrected Doubtful in general, the condition of the borrower has significantly deteriorated and the collection in full of both principal and interest is highly questionable or improbable The use of these internally assigned credit quality categories within the commercial loan and lease portfolio permits our use of transition matrices to establish a basis which is then impacted by quantitative inputs from our econometric model forecasts over the R&S period. Our internal credit risk grading system is based on past experiences with similarly graded loans and leases and conforms to regulatory categories. In general, loan and lease risk ratings within each category are reviewed on an ongoing basis according to our policy for each class of loans and leases. Each quarter, we analyze the resulting ratings, as well as other external statistics and factors such as delinquency, to track the migration performance of the commercial loan and lease portfolio. Loans and leases within the Pass credit category or that migrate toward the Pass credit category generally have a lower risk of loss compared to loans and leases that migrate toward the Substandard or Doubtful credit categories. Accordingly, we apply higher risk factors to Substandard and Doubtful credit categories. The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year and year-to-date gross charge-offs by originating year: TABLE 4.4 March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 278 $ 1,534 $ 2,150 $ 2,222 $ 1,396 $ 3,670 $ 244 $ 11,494 Special Mention — 19 103 100 131 287 17 657 Substandard 4 6 29 46 18 190 3 296 Total commercial real estate 282 1,559 2,282 2,368 1,545 4,147 264 12,447 Commercial real estate current period gross charge-offs — 0.1 0.1 — — 6.9 — 7.1 Commercial and Industrial: Risk Rating: Pass 282 1,445 1,285 765 507 778 1,754 6,816 Special Mention — 34 21 67 2 74 33 231 Substandard — 29 28 66 8 64 105 300 Total commercial and industrial 282 1,508 1,334 898 517 916 1,892 7,347 Commercial and industrial current period gross charge-offs — 0.3 0.2 0.4 0.6 2.4 — 3.9 Commercial Leases: Risk Rating: Pass 73 222 127 76 42 53 — 593 Special Mention — — — — 1 1 — 2 Substandard — 7 2 4 6 1 — 20 Total commercial leases 73 229 129 80 49 55 — 615 Commercial leases current period gross charge-offs — — — — — 0.2 — 0.2 Other Commercial: Risk Rating: Pass 7 53 — — — 7 73 140 Total other commercial 7 53 — — — 7 73 140 Other commercial current period gross charge-offs — — — — — 0.9 — 0.9 Total commercial loans and leases 644 3,349 3,745 3,346 2,111 5,125 2,229 20,549 March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 68 326 691 759 379 474 — 2,697 Past due — 1 2 1 1 10 — 15 Total direct installment 68 327 693 760 380 484 — 2,712 Direct installment current period gross charge-offs — — — 0.1 — 0.1 — 0.2 Residential Mortgages: Current 283 1,464 1,666 1,493 783 1,138 1 6,828 Past due — 7 8 5 3 36 — 59 Total residential mortgages 283 1,471 1,674 1,498 786 1,174 1 6,887 Residential mortgages current period gross charge-offs — — — — — — — — Indirect Installment: Current 101 293 356 214 86 74 — 1,124 Past due — 2 7 6 2 1 — 18 Total indirect installment 101 295 363 220 88 75 — 1,142 Indirect installment current period gross charge-offs — 0.5 1.3 0.9 0.1 0.1 — 2.9 Consumer Lines of Credit: Current 2 36 59 14 2 117 1,049 1,279 Past due — — — 1 1 12 1 15 Total consumer lines of credit 2 36 59 15 3 129 1,050 1,294 Consumer lines of credit current period gross charge-offs — — 0.1 — — 0.2 — 0.3 Total consumer loans 454 2,129 2,789 2,493 1,257 1,862 1,051 12,035 Total loans and leases $ 1,098 $ 5,478 $ 6,534 $ 5,839 $ 3,368 $ 6,987 $ 3,280 $ 32,584 Total charge-offs $ — $ 0.9 $ 1.7 $ 1.4 $ 0.7 $ 10.8 $ — $ 15.5 December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 1,508 $ 2,133 $ 2,298 $ 1,449 $ 1,131 $ 2,711 $ 230 $ 11,460 Special Mention 10 66 76 136 105 197 5 595 Substandard 5 27 27 13 59 104 15 250 Total commercial real estate 1,523 2,226 2,401 1,598 1,295 3,012 250 12,305 Commercial real estate current period gross charge-offs 0.2 0.4 0.4 0.7 0.2 10.5 — 12.4 Commercial and Industrial: Risk Rating: Pass 1,509 1,369 844 575 370 585 1,773 7,025 Special Mention 12 3 56 2 12 35 35 155 Substandard 34 26 62 9 24 58 89 302 Total commercial and industrial 1,555 1,398 962 586 406 678 1,897 7,482 Commercial and industrial current period gross charge-offs 0.1 0.3 1.0 1.0 2.2 46.6 — 51.2 Commercial Leases: Risk Rating: Pass 247 134 82 47 24 41 — 575 Special Mention — 1 — — — 1 — 2 Substandard 7 3 4 7 1 — — 22 Total commercial leases 254 138 86 54 25 42 — 599 Commercial leases current period gross charge-offs — — — — — — — — Other Commercial: Risk Rating: Pass 39 — — — — 8 63 110 Total other commercial 39 — — — — 8 63 110 Other commercial current period gross charge-offs — — — — — 4.5 — 4.5 Total commercial loans and leases 3,371 3,762 3,449 2,238 1,726 3,740 2,210 20,496 December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 340 712 784 392 136 364 — 2,728 Past due — 1 — 1 1 10 — 13 Total direct installment 340 713 784 393 137 374 — 2,741 Direct installment current period gross charge-offs — 0.2 0.1 0.1 — 0.2 — 0.6 Residential Mortgages: Current 1,421 1,686 1,516 799 343 819 1 6,585 Past due 3 6 5 3 3 35 — 55 Total residential mortgages 1,424 1,692 1,521 802 346 854 1 6,640 Residential mortgages current period gross charge-offs — — — — — 0.7 — 0.7 Indirect Installment: Current 311 387 238 100 42 49 — 1,127 Past due 2 8 8 2 1 1 — 22 Total indirect installment 313 395 246 102 43 50 — 1,149 Indirect installment current period gross charge-offs 0.4 4.3 3.7 0.6 0.3 1.4 — 10.7 Consumer Lines of Credit: Current 38 61 14 2 3 117 1,044 1,279 Past due — 1 1 — — 13 3 18 Total consumer lines of credit 38 62 15 2 3 130 1,047 1,297 Consumer lines of credit current period gross charge-offs 0.1 — — — — 0.9 — 1.0 Total consumer loans 2,115 2,862 2,566 1,299 529 1,408 1,048 11,827 Total loans and leases $ 5,486 $ 6,624 $ 6,015 $ 3,537 $ 2,255 $ 5,148 $ 3,258 $ 32,323 Total charge-offs $ 0.8 $ 5.2 $ 5.2 $ 2.4 $ 2.7 $ 64.8 $ — $ 81.1 We use delinquency transition matrices within the consumer and other loan classes to establish the basis for the R&S forecast portion of the credit risk. Each month, management analyzes payment and volume activity, FICO scores and Debt-to-Income (DTI) scores and other external factors such as unemployment, to determine how consumer loans are performing. Non-Performing and Past Due The following table provides an analysis of the aging of loans by class. TABLE 4.5 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL March 31, 2024 Commercial real estate $ 10 $ — $ 38 $ 48 $ 12,399 $ 12,447 $ 18 Commercial and industrial 7 — 39 46 7,301 7,347 20 Commercial leases 2 — 3 5 610 615 — Other — 1 2 3 137 140 — Total commercial loans and leases 19 1 82 102 20,447 20,549 38 Direct installment 8 1 6 15 2,697 2,712 — Residential mortgages 39 11 9 59 6,828 6,887 — Indirect installment 15 1 2 18 1,124 1,142 — Consumer lines of credit 6 3 6 15 1,279 1,294 — Total consumer loans 68 16 23 107 11,928 12,035 — Total loans and leases $ 87 $ 17 $ 105 $ 209 $ 32,375 $ 32,584 $ 38 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL December 31, 2023 Commercial real estate $ 21 $ — $ 42 $ 63 $ 12,242 $ 12,305 $ 18 Commercial and industrial 9 — 39 48 7,434 7,482 7 Commercial leases 2 — 3 5 594 599 — Other 1 1 — 2 108 110 — Total commercial loans and leases 33 1 84 118 20,378 20,496 25 Direct installment 7 1 5 13 2,728 2,741 — Residential mortgages 38 7 10 55 6,585 6,640 — Indirect installment 19 1 2 22 1,127 1,149 — Consumer lines of credit 10 2 6 18 1,279 1,297 — Total consumer loans 74 11 23 108 11,719 11,827 — Total loans and leases $ 107 $ 12 $ 107 $ 226 $ 32,097 $ 32,323 $ 25 Following is a summary of non-performing assets: TABLE 4.6 (dollars in millions) March 31, December 31, Non-accrual loans $ 105 $ 107 Total non-performing loans and leases 105 107 Other real estate owned 3 3 Total non-performing assets $ 108 $ 110 Asset quality ratios: Non-performing loans and leases / total loans and leases 0.32 % 0.33 % Non-performing assets plus 90 days or more past due / total loans and leases plus OREO 0.38 0.38 The carrying value of residential-secured consumer OREO held as a result of obtaining physical possession upon completion of a foreclosure or through completion of a deed in lieu of foreclosure amounted to $1.3 million at March 31, 2024 and $1.2 million at December 31, 2023. The recorded investment of residential-secured consumer OREO for which formal foreclosure proceedings are in process at March 31, 2024 and December 31, 2023 totaled $13.1 million and $9.4 million, respectively. Approximately $63.6 million of commercial loans are collateral dependent at March 31, 2024. Repayment is expected to be substantially made through the operation or sale of the collateral on the loan. These loans are primarily secured by business assets or commercial real estate. Loan Modifications During the period, there are loans whose contractual terms have been modified in a manner that grants a concession to a borrower experiencing financial difficulties. These modifications typically result from loss mitigation activities and could include a term extension, interest rate reduction, principal forgiveness and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral. Accrued interest receivable on loan modifications totaled $0.01 million and $0.02 million at March 31, 2024 and March 31, 2023, respectively, and is excluded from the amortized cost of loan modifications in the tables that follow. The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable, type of concession granted and the financial effect of the modifications made to borrowers experiencing financial difficulty: TABLE 4.7 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended March 31, 2024 Term Extension Direct installment $ 0.2 0.01 % The modified loans had an average increase in term of 114 months, extending the maturity date. Residential mortgages 0.7 0.01 The modified loans had an average increase in term of 46 months, extending the maturity date. Consumer lines of credit 0.5 0.04 The modified loans had an average increase in term of 235 months, extending the maturity date. Total 1.4 Rate Reduction Residential mortgages 0.1 — The term was extended, with a weighted average yield reduction of 100 basis points. Total 0.1 Term Extension and Rate Reduction Commercial real estate 0.9 0.01 Multiple modifications were made with no material financial effect. Residential mortgages 0.6 0.01 Multiple modifications were made with no material financial effect. Total 1.5 Balloon Payment Commercial real estate 0.6 — Multiple modifications were made with no material financial effect. Total 0.6 Other Commercial real estate 4.1 0.03 3 to 12 month payment deferrals with no income being earned on these loans. Commercial and industrial 0.6 0.01 Multiple modifications were made with no material financial effect. Total 4.7 Total Outstanding Modified $ 8.3 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended March 31, 2023 Term Extension Commercial and industrial $ 2.4 0.03 % The modified loans had an average increase in term of 9 months, extending the maturity date. Direct installment 0.1 — The repayment on the loans modified were extended, lowering the monthly repayment. Residential mortgages 0.1 — The repayment on the loans modified was extended, lowering the monthly repayment. Consumer lines of credit 0.2 0.02 The repayment on the loans modified was extended, lowering the monthly repayment. Total 2.8 Term Extension and Rate Reduction Direct installment 0.1 — The term was extended, with a weighted average yield reduction of 134 basis points. Residential mortgages 0.3 0.01 The term was extended, with a weighted average yield reduction of 113 basis points. Total 0.4 Other Commercial real estate 0.6 0.01 Multiple modifications were made with no material financial effect. Residential mortgages 0.1 — Multiple modifications were made with no material financial effect. Total 0.7 Total Outstanding Modified $ 3.9 Some loan modifications may not ultimately result in the full collection of principal and interest, as modified, and may result in potential incremental losses which are factored into the ACL. There were no additional funds committed to borrowers whose loans were modified during the first three months of 2024. Commercial loans over $1.0 million whose terms have been modified may be placed on non-accrual, individually analyzed and measured based on the fair value of the underlying collateral. Our ACL includes specific reserves for commercial loans modified. There were $0.5 million and $5.3 million in specific reserves for commercial loans modified at March 31, 2024 and December 31, 2023, respectively, and pooled reserves for individual loans of $2.5 million and $2.0 million for those same periods, respectively, based on loan segment LGD. Upon default, the amount of the recorded investment of the modified loan balance in excess of the fair value of the collateral, less estimated selling costs, is generally considered a confirmed loss and is charged-off against the ACL. All other classes of loans whose terms have been modified are pooled and measured based on the loan segment LGD. Our ACL included pooled reserves for these classes of loans of $3.8 million at both March 31, 2024 and December 31, 2023. Upon default of an individual loan, our charge-off policy is followed for that class of loan. Following is a summary of loans modified in a manner that grants a concession to a borrower experiencing financial difficulties, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due or in non-accrual and is within 12 months of restructuring. TABLE 4.8 Amortized cost basis of modified financing receivables that subsequently defaulted: (in millions) Term Extension Term Extension and Rate Reduction Balloon Payment Other Total Outstanding Modified Three Months Ended March 31, 2024 Commercial real estate $ 0.3 $ 0.9 $ 0.6 $ 8.7 $ 10.5 Commercial and industrial 21.5 0.3 — 0.6 22.4 Total commercial loans and leases 21.8 1.2 0.6 9.3 32.9 Residential mortgages 0.2 — — — 0.2 Total consumer loans 0.2 — — — 0.2 Total $ 22.0 $ 1.2 $ 0.6 $ 9.3 $ 33.1 (in millions) Term Extension Term Extension and Rate Reduction Other Total Outstanding Modified Three Months Ended March 31, 2023 Commercial real estate $ — $ — $ 0.6 $ 0.6 Commercial and industrial 1.6 — — 1.6 Total commercial loans and leases 1.6 — 0.6 2.2 Residential mortgages — 0.3 — 0.3 Consumer lines of credit 0.1 — — 0.1 Total consumer loans 0.1 0.3 — 0.4 Total $ 1.7 $ 0.3 $ 0.6 $ 2.6 We closely monitor the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of our modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: TABLE 4.9 Payment status - amortization cost basis: (in millions) Current 30-89 Days Past Due 90+ Days Past Due March 31, 2024 Commercial real estate $ 14.9 $ — $ — Commercial and industrial 20.0 — — Total commercial loans and leases 34.9 — — Direct installment 2.0 — 0.2 Residential mortgages 3.1 1.1 0.8 Consumer lines of credit 1.3 0.4 — Total consumer loans 6.4 1.5 1.0 Total $ 41.3 $ 1.5 $ 1.0 (in millions) Current 30-89 Days Past Due 90+ Days Past Due March 31, 2023 Commercial real estate $ 0.6 $ — $ — Commercial and industrial 2.4 — — Total commercial loans and leases 3.0 — — Direct installment 0.2 — — Residential mortgages 0.2 — 0.3 Consumer lines of credit 0.2 — — Total consumer loans 0.6 — 0.3 Total $ 3.6 $ — $ 0.3

ALLOWANCE FOR CREDIT LOSSES ON

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES	ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES The ACL is maintained for credit losses expected in the existing loan and lease portfolio and is presented as a reserve against loans and leases on the Consolidated Balance Sheets. Loan and lease losses are charged off against the ACL, with recoveries of amounts previously charged off credited to the ACL. Provisions for credit losses are charged to operations based on management’s periodic evaluation of the appropriate level of the ACL. Following is a summary of changes in the ACL, by loan and lease class: TABLE 5.1 (in millions) Balance at Charge- Recoveries Net Provision for Credit Losses Balance at Three Months Ended March 31, 2024 Commercial real estate $ 166.6 $ (7.1) $ 0.4 $ (6.7) $ 2.0 $ 161.9 Commercial and industrial 87.8 (3.9) 0.8 (3.1) 2.2 86.9 Commercial leases 21.2 (0.2) — (0.2) 1.4 22.4 Other 3.7 (0.9) 0.3 (0.6) 1.0 4.1 Total commercial loans and leases 279.3 (12.1) 1.5 (10.6) 6.6 275.3 Direct installment 33.8 (0.2) 0.2 — (3.2) 30.6 Residential mortgages 70.5 — — — 8.8 79.3 Indirect installment 12.8 (2.9) 0.6 (2.3) 2.0 12.5 Consumer lines of credit 9.2 (0.3) 0.4 0.1 (0.7) 8.6 Total consumer loans 126.3 (3.4) 1.2 (2.2) 6.9 131.0 Total allowance for credit losses on loans and leases 405.6 (15.5) 2.7 (12.8) 13.5 406.3 Allowance for unfunded loan commitments 21.5 — — — 0.4 21.9 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 427.1 $ (15.5) $ 2.7 $ (12.8) $ 13.9 $ 428.2 (in millions) Balance at Charge- Recoveries Net Provision Balance at Three Months Ended March 31, 2023 Commercial real estate $ 162.1 $ (6.5) $ 1.0 $ (5.5) $ 2.6 $ 159.2 Commercial and industrial 102.1 (5.8) 0.9 (4.9) 4.5 101.7 Commercial leases 13.5 — — — 1.3 14.8 Other 4.0 (0.8) 0.3 (0.5) 0.5 4.0 Total commercial loans and leases 281.7 (13.1) 2.2 (10.9) 8.9 279.7 Direct installment 35.9 (0.3) 0.2 (0.1) 0.4 36.2 Residential mortgages 55.5 (0.4) 0.2 (0.2) 5.1 60.4 Indirect installment 17.3 (2.6) 0.6 (2.0) 1.3 16.6 Consumer lines of credit 11.3 (0.3) 0.3 — (0.8) 10.5 Total consumer loans 120.0 (3.6) 1.3 (2.3) 6.0 123.7 Total allowance for credit losses on loans and leases 401.7 (16.7) 3.5 (13.2) 14.9 403.4 Allowance for unfunded loan commitments 21.4 — — — (0.9) 20.5 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 423.1 $ (16.7) $ 3.5 $ (13.2) $ 14.0 $ 423.9 Following is a summary of changes in the AULC by portfolio segment: TABLE 5.2 Three Months Ended 2024 2023 (in millions) Balance at beginning of period $ 21.5 $ 21.4 Provision for unfunded loan commitments and letters of credit: Commercial portfolio 0.5 (0.9) Consumer portfolio (0.1) — Balance at end of period $ 21.9 $ 20.5 The model used to calculate the ACL is dependent on the portfolio composition and credit quality, as well as historical experience, current conditions and forecasts of economic conditions and interest rates. Specifically, the following considerations are incorporated into the ACL calculation: • a third-party macroeconomic forecast scenario; • a 24-month R&S forecast period for macroeconomic factors with a reversion to the historical mean on a straight-line basis over a 12-month period; and • the historical through-the-cycle mean was calculated using an expanded period to include a prior recessionary period. At March 31, 2024 and December 31, 2023, we utilized a third-party consensus macroeconomic forecast reflecting the current and projected macroeconomic environment. For our ACL calculation at March 31, 2024, the macroeconomic variables that we utilized included, but were not limited to: (i) the purchase only Housing Price Index, which increases 7.4% over our R&S forecast period, (ii) a Commercial Real Estate Price Index, which increases 3.6% over our R&S forecast period, (iii) S&P Volatility, which increases 19.6% in 2024 and decreases 3.5% in 2025 and (iv) personal and business bankruptcies, which increase steadily over the R&S forecast period but average below historical through the cycle period. Macroeconomic variables that we utilized for our ACL calculation as of December 31, 2023 included, but were not limited to: (i) the purchase only Housing Price Index, which increases 5.3% over our R&S forecast period, (ii) a Commercial Real Estate Price Index, which increases 0.1% over our R&S forecast period, (iii) S&P Volatility, which decreases 4.0% in 2024 and 2.9% in 2025 and (iv) bankruptcies, which increase steadily over the R&S forecast period but average below historical through the cycle period. The ACL on loans and leases of $406.3 million at March 31, 2024 increased $0.7 million, or 0.2%, from December 31, 2023. Our ending ACL coverage ratio at March 31, 2024 was 1.25%, compared to 1.25% at December 31, 2023. Total provision for credit losses for the three months ended March 31, 2024 was $13.9 million compared to $14.1 million for the same period of 2023. The first quarter of 2024 reflected net charge-offs of $12.8 million, or 0.16% annualized of average total loans, compared to $13.2 million, or 0.18% annualized, in the first quarter of 2023.

LOAN SERVICING

LOAN SERVICING	3 Months Ended
	Mar. 31, 2024
Transfers and Servicing [Abstract]
LOAN SERVICING	LOAN SERVICING Mortgage Loan Servicing We retain the servicing rights on certain mortgage loans sold. The unpaid principal balance of mortgage loans serviced for others is listed below: TABLE 6.1 (in millions) March 31, December 31, Mortgage loans sold with servicing retained $ 5,924 $ 5,729 The following table summarizes activity relating to mortgage loans sold with servicing retained: TABLE 6.2 Three Months Ended (in millions) 2024 2023 Mortgage loans sold with servicing retained $ 316 $ 198 Pre-tax net gains (losses) resulting from above loan sales (1) 6 — Mortgage servicing fees (1) 4 3 (1) Recorded in mortgage banking operations on the Consolidated Statements of Income. Following is a summary of activity relating to MSRs: TABLE 6.3 Three Months Ended (in millions) 2024 2023 Balance at beginning of period $ 59.5 $ 52.8 Additions 3.9 2.5 Payoffs and curtailments (0.5) (0.3) Impairment (charge) / recovery 0.2 — Amortization / other (0.6) (0.7) Balance at end of period $ 62.5 $ 54.3 Fair value, beginning of period $ 71.8 $ 68.6 Fair value, end of period 75.2 67.8 There was no valuation allowance for MSRs at March 31, 2024 and the valuation allowance for MSRs as of December 31, 2023 was $0.2 million. The fair value of MSRs is highly sensitive to changes in assumptions and is determined by estimating the present value of the asset’s future cash flows utilizing market-based prepayment rates, discount rates and other assumptions validated through comparison to trade information, industry surveys and the use of independent third-party valuations. Changes in prepayment speed assumptions have the most significant impact on the fair value of MSRs. Generally, as interest rates decline, mortgage loan prepayments accelerate due to increased refinance activity, which results in a decrease in the fair value of MSRs and as interest rates increase, mortgage loan prepayments decline, which results in an increase in the fair value of MSRs. Measurement of fair value is limited to the conditions existing and the assumptions utilized as of a particular point in time, and those assumptions may not be appropriate if they are applied at a different point in time. Following is a summary of the sensitivity of the fair value of MSRs to changes in key assumptions: TABLE 6.4 (dollars in millions) March 31, December 31, Weighted average life (months) 93 92 Constant prepayment rate (annualized) 7.8 % 7.9 % Discount rate 10.3 % 10.2 % Effect on fair value due to change in interest rates: +2.00% $ 6 $ 7 +1.00% 5 5 +0.50% 3 3 +0.25% 2 2 -0.25% (2) (2) -0.50% (4) (4) -1.00% (7) (8) -2.00% (16) (21) -3.00% (34) (42) The sensitivity calculations above are hypothetical and should not be considered to be predictive of future performance. Changes in fair value based on adverse changes in assumptions generally cannot be extrapolated because the relationship of the changes in assumptions to fair value may not be linear. Also, in this table, the effects of an adverse variation in a particular assumption on the fair value of MSRs is calculated without changing any other assumptions, while, in reality, changes in one factor may result in changing another, which may magnify or contract the effect of the change.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
LEASES	LEASES We have operating leases primarily for certain branches, office space, land and office equipment. We have finance leases for certain branches. Our operating leases expire at various dates through the year 2046 and generally include one or more options to renew. Our finance leases expire at various dates through the year 2051 and generally include one or more options to renew. The exercise of lease renewal options is at our sole discretion. As of March 31, 2024, we had operating lease right-of-use assets and operating lease liabilities of $180.2 million and $212.4 million, respectively. We have finance lease right-of-use assets and finance lease liabilities of $31.1 million and $32.4 million, respectively. Our operating lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of March 31, 2024, we have certain operating lease agreements, primarily for administrative office space, that have not yet commenced. At commencement, it is expected that these leases will add approximately $39.6 million in right-of-use assets and $44.8 million in other liabilities. These operating leases are currently expected to commence in 2024 and 2025 with lease terms of up to 20 years. These operating leases include the lease, with a related party, of the future new FNB headquarters building in Pittsburgh, Pennsylvania. During 2023, several floors of the FNB headquarters building have been made available to FNB for the purpose of constructing our office spaces, and we commenced the lease of those floors. The related party operating lease is accounted for in a manner consistent with all other leases on the basis of the legally enforceable terms and conditions of the lease and the related party represents a VIE for which we are not the primary beneficiary. The components of lease expense were as follows: TABLE 7.1 Three Months Ended (dollars in millions) 2024 2023 Operating lease cost $ 10 $ 8 Variable lease cost 1 1 Finance lease cost 1 1 Total lease cost $ 12 $ 10 Other information related to leases is as follows: TABLE 7.2 Three Months Ended (dollars in millions) 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 8.68 9.13 Finance leases 19.27 20.61 Weighted average discount rate: Operating leases 3.0 % 2.6 % Finance leases 3.2 % 2.8 % Future cash flows of lease liabilities are as follows: TABLE 7.3 (in millions) Operating Leases Finance Leases Total Leases March 31, 2024 2024 $ 32 $ 2 $ 34 2025 28 2 30 2026 25 2 27 2027 22 2 24 2028 20 2 22 Later years 136 34 170 Total lease payments 263 44 307 Less: imputed interest (51) (12) (63) Present value of lease liabilities $ 212 $ 32 $ 244 As a lessor we offer commercial leasing services to customers in need of new or used equipment primarily within our market areas of Pennsylvania, Ohio, Maryland, North Carolina, South Carolina and West Virginia. Additional information relating to commercial leasing is provided in Note 4, “Loans and Leases” in the Notes to Consolidated Financial Statements.
LEASES	LEASES We have operating leases primarily for certain branches, office space, land and office equipment. We have finance leases for certain branches. Our operating leases expire at various dates through the year 2046 and generally include one or more options to renew. Our finance leases expire at various dates through the year 2051 and generally include one or more options to renew. The exercise of lease renewal options is at our sole discretion. As of March 31, 2024, we had operating lease right-of-use assets and operating lease liabilities of $180.2 million and $212.4 million, respectively. We have finance lease right-of-use assets and finance lease liabilities of $31.1 million and $32.4 million, respectively. Our operating lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of March 31, 2024, we have certain operating lease agreements, primarily for administrative office space, that have not yet commenced. At commencement, it is expected that these leases will add approximately $39.6 million in right-of-use assets and $44.8 million in other liabilities. These operating leases are currently expected to commence in 2024 and 2025 with lease terms of up to 20 years. These operating leases include the lease, with a related party, of the future new FNB headquarters building in Pittsburgh, Pennsylvania. During 2023, several floors of the FNB headquarters building have been made available to FNB for the purpose of constructing our office spaces, and we commenced the lease of those floors. The related party operating lease is accounted for in a manner consistent with all other leases on the basis of the legally enforceable terms and conditions of the lease and the related party represents a VIE for which we are not the primary beneficiary. The components of lease expense were as follows: TABLE 7.1 Three Months Ended (dollars in millions) 2024 2023 Operating lease cost $ 10 $ 8 Variable lease cost 1 1 Finance lease cost 1 1 Total lease cost $ 12 $ 10 Other information related to leases is as follows: TABLE 7.2 Three Months Ended (dollars in millions) 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 8.68 9.13 Finance leases 19.27 20.61 Weighted average discount rate: Operating leases 3.0 % 2.6 % Finance leases 3.2 % 2.8 % Future cash flows of lease liabilities are as follows: TABLE 7.3 (in millions) Operating Leases Finance Leases Total Leases March 31, 2024 2024 $ 32 $ 2 $ 34 2025 28 2 30 2026 25 2 27 2027 22 2 24 2028 20 2 22 Later years 136 34 170 Total lease payments 263 44 307 Less: imputed interest (51) (12) (63) Present value of lease liabilities $ 212 $ 32 $ 244 As a lessor we offer commercial leasing services to customers in need of new or used equipment primarily within our market areas of Pennsylvania, Ohio, Maryland, North Carolina, South Carolina and West Virginia. Additional information relating to commercial leasing is provided in Note 4, “Loans and Leases” in the Notes to Consolidated Financial Statements.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES We evaluate our interest in certain entities to determine if these entities meet the definition of a VIE and whether we are the primary beneficiary and required to consolidate the entity based on the variable interest we held both at inception and when there is a change in circumstances that requires a reconsideration. Unconsolidated VIEs The following table provides a summary of the assets and liabilities included in our Consolidated Financial Statements, as well as the maximum exposure to losses, associated with our interests related to VIEs for which we hold an interest, but are not the primary beneficiary. TABLE 8.1 (in millions) Total Assets Total Liabilities Maximum Exposure to Loss March 31, 2024 Trust preferred securities (1) $ 3 $ 73 $ — Tax credit partnerships 174 79 174 Other investments 28 — 28 Total $ 205 $ 152 $ 202 December 31, 2023 Trust preferred securities (1) $ 3 $ 73 $ — Tax credit partnerships 143 62 143 Other investments 40 6 40 Total $ 186 $ 141 $ 183 (1) Represents our investment in unconsolidated subsidiaries. Trust-Preferred Securities We have certain wholly-owned trusts whose assets, liabilities, equity, income and expenses are not included within our Consolidated Financial Statements. These trusts have been formed for the sole purpose of issuing TPS, from which the proceeds are then invested in our junior subordinated debentures, which are reflected in our Consolidated Balance Sheets as junior subordinated debt. The TPS are the obligations of the trusts, and as such, are not consolidated within our Consolidated Financial Statements. For additional information relating to our TPS, see Note 9, “Borrowings” in the Notes to Consolidated Financial Statements. Each issue of the junior subordinated debentures has an interest rate equal to the corresponding TPS distribution rate. We have the right to defer payment of interest on the debentures at any time, or from time-to-time for a period not exceeding five years provided that no extension period may extend beyond the stated maturity of the related debentures. During any such extension period, distributions to the TPS will also be deferred and our ability to pay dividends on our common stock will be restricted. Periodic cash payments and payments upon liquidation or redemption with respect to TPS are guaranteed by us to the extent of funds held by the trusts. The guarantee ranks subordinate and junior in right of payment to all our indebtedness to the same extent as the junior subordinated debt. The guarantee does not place a limitation on the amount of additional indebtedness that may be incurred by us. Affordable Housing, Historic and New Market Tax Credit Partnerships We make equity investments as a limited partner in various partnerships of affordable housing (LIHTC), historic tax credit (HTC) and new market tax credit (NMTC) programs pursuant to Sections 42, 47 and 45d of the Internal Revenue Code, respectively. The purpose of many of these investments is to support initiatives associated with the Community Reinvestment Act while earning a satisfactory return. The activities of the LIHTC partnerships include the development and operation of multi-family housing that is leased to qualifying residential tenants. HTC partnerships allow us to make investments in projects that involve the rehabilitation of historic structures, often combining our investments with bank financing. NMTC partnerships are designed to channel investments into distressed communities, fostering community development and stimulating economic growth. These tax credit partnerships are generally located in communities where we have a banking presence and meet the definition of a VIE; however, we are not the primary beneficiary of the entities, as the general partner or managing member has both the power to direct the activities that most significantly impact the economic performance of the entities and the obligation to absorb losses beyond our own equity investment. We apply the proportional amortization method of accounting for our investments in LIHTC partnerships. Effective January 1, 2024, upon the adoption of ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method , we also began applying the proportional amortization method of accounting to our investments in HTC and NMTC partnerships. The proportional amortization method recognizes the amortized cost of the investments in these tax credit partnerships as a component of income tax expense on the Consolidated Statements of Income. Prior to the adoption of ASU 2023-02, we applied the equity method of accounting to the investments in HTC and NMTC partnerships. The adoption of this ASU 2023-02 did not have a material impact on our consolidated financial statements. We record our investment in tax credit partnerships as a component of other assets. The following table presents the balances of our LIHTC, HTC and NMTC investments and related unfunded commitments: TABLE 8.2 (in millions) March 31, December 31, Tax credit investments included in other assets $ 95 $ 81 Unfunded tax credit investments 79 62 In the first quarter of 2024, we adopted ASU 2023-02, resulting in the amortization of HTC and NMTC investments being recognized in the provision for income taxes as of the adoption of this standard. These activities were previously recognized in non-interest expense. The following table summarizes the impact of these tax credit investments on the provision for income taxes in our Consolidated Statements of Income: TABLE 8.3 Three Months Ended (in millions) 2024 2023 Provision for income taxes: Amortization of tax credit investments under proportional method $ 5 $ 4 Tax credits from tax credit investments (5) (4) Other tax benefits related to tax credit investments (1) (1) Total impact on provision for income taxes $ (1) $ (1) Other Investments Other investments we also consider to be unconsolidated VIEs include investments in Small Business Investment Companies and other equity method investments.

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Following is a summary of short-term borrowings: TABLE 9.1 (in millions) March 31, December 31, Securities sold under repurchase agreements $ 242 $ 233 Federal Home Loan Bank advances 1,440 1,900 Federal funds purchased 275 260 Subordinated notes 117 113 Total short-term borrowings $ 2,074 $ 2,506 Borrowings with original maturities of one year or less are classified as short-term. Securities sold under repurchase agreements are comprised of customer repurchase agreements, which are sweep accounts with next-day maturities utilized by larger commercial customers to earn interest on their funds. Securities are pledged to these customers in an amount at least equal to the outstanding balance. Of the total short-term FHLB advances, $540.0 million, or 37.5%, had overnight maturities as of March 31, 2024. We had $450.0 million, or 23.7%, of short-term FHLB advances with overnight maturities as of December 31, 2023. At March 31, 2024, $300.0 million, or 20.8%, of the short-term FHLB advances were swapped to fixed rates with various maturities through 2024. This compares to $400.0 million, or 21.1%, as of December 31, 2023. Federal funds purchased are overnight funds borrowed from other financial institutions. Subordinated notes are unsecured and subordinated to our other indebtedness. The short-term subordinated notes mature within one year. Following is a summary of long-term borrowings: TABLE 9.2 (in millions) March 31, December 31, Federal Home Loan Bank advances $ 1,350 $ 1,200 Senior notes 349 349 Subordinated notes 82 82 Junior subordinated debt 73 73 Other subordinated debt 267 267 Total long-term borrowings $ 2,121 $ 1,971 Our banking affiliate has available credit with the FHLB of $11.4 billion, of which $2.8 billion was utilized and included in short-term and long-term borrowings and $650.0 million was utilized for a letter of credit for pledging of public funds as of March 31, 2024. These advances are secured by loans collateralized by residential mortgages, home equity lines of credit, commercial real estate and FHLB stock. The short-term borrowings are scheduled to mature in various amounts periodically during 2024 while the long-term borrowings are scheduled to mature periodically through 2027. Effective interest rates paid on fixed rate long-term FHLB advances ranged from 4.23% to 4.88% for both the three months ended March 31, 2024 and for the year ended December 31, 2023. The effective interest rate paid on variable rate long-term FHLB advances was Overnight SOFR plus a spread of 32.6 basis points for the three months ended March 31, 2024. There were no variable rate advances for the year ended December 31, 2023. The following table provides information relating to our senior notes and other subordinated debt as of March 31, 2024. The subordinated notes are eligible for treatment as tier 2 capital for regulatory capital purposes. TABLE 9.3 (dollars in millions) Aggregate Principal Amount Issued Net Proceeds (5) Carrying Value Stated Maturity Date Interest Senior Notes: 5.150% Senior Notes due August 25, 2025 $ 350 $ 347 $ 349 8/25/2025 5.150 % Total senior notes 350 347 349 Other Subordinated Debt: 7.968% Fixed-To-Floating Rate Subordinated Notes due 2029 (1) 120 118 119 2/14/2029 7.968 % 4.875% Subordinated Notes due 2025 100 98 100 10/2/2025 4.875 % 8.605% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 (2) (4) 25 26 24 12/6/2028 8.605 % 5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 (3) (4) 25 24 24 5/29/2030 5.000 % Total other subordinated debt 270 266 267 Total $ 620 $ 613 $ 616 (1) Floating rate effective February 14, 2024, determined by the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 240 basis points. (2) Floating rate effective December 6, 2023, determined by the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 302 basis points. (3) Fixed rate until May 29, 2025, at which time it converts to a floating rate determined by three-month SOFR plus 464 basis points. (4) Assumed from an acquisition and adjusted to fair value at the time of acquisition. (5) After deducting underwriting discounts and commissions and offering costs. For the debt assumed from acquisitions, this is the fair value of the debt at the time of the acquisition. The junior subordinated debt is comprised of the debt securities issued by FNB, or companies we acquired, in relation to our four unconsolidated subsidiary trusts (collectively, the Trusts), which are unconsolidated VIEs, and are included on the Consolidated Balance Sheets in long-term borrowings. Since third-party investors are the primary beneficiaries, the Trusts are not consolidated in our Financial Statements. We record the distributions on the junior subordinated debt issued to the Trusts as interest expense. The following table provides information relating to the Trusts as of March 31, 2024: TABLE 9.4 (dollars in millions) Trust Common Junior Stated Interest Rate Rate Reset Factor F.N.B. Statutory Trust II $ 22 $ 1 $ 22 6/15/2036 7.24 % SOFR + 165 bps Yadkin Valley Statutory Trust I 25 1 23 12/15/2037 6.91 % SOFR + 132 bps FNB Financial Services Capital Trust I 25 1 23 9/30/2035 7.02 % SOFR + 146 bps Patapsco Statutory Trust I 5 — 5 12/15/2035 7.07 % SOFR + 148 bps Total $ 77 $ 3 $ 73 The SOFR rate used for the rate reset factors in the above table is the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points). Other Credit Availability Our banking affiliate has additional unused other wholesale credit availability of $8.1 billion as of March 31, 2024.

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	3 Months Ended
	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES We are exposed to certain risks arising from both our business operations and economic conditions. We principally manage our exposures to a wide variety of business and operational risks through management of our core business activities. We manage economic risks, including interest rate risk, primarily by managing the amount, source, and duration of our assets and liabilities, and through the use of derivative instruments. Derivative instruments are used to reduce the effects that changes in interest rates may have on net income and cash flows. We also use derivative instruments to facilitate transactions on behalf of our customers. All derivatives are carried on the Consolidated Balance Sheets at fair value and do not take into account the effects of master netting arrangements we have with other financial institutions. Credit risk is included in the determination of the estimated fair value of derivatives. Derivative assets are reported in the Consolidated Balance Sheets in other assets and derivative liabilities are reported in other liabilities. Changes in fair value are recognized in earnings except for certain changes related to derivative instruments designated as part of a cash flow hedging relationship, which are recognized in other comprehensive income. The following table presents notional amounts and gross fair values of our derivative assets and derivative liabilities which are not offset in the Consolidated Balance Sheets: TABLE 10.1 March 31, 2024 December 31, 2023 Notional Fair Value Notional Fair Value (in millions) Amount Asset Liability Amount Asset Liability Gross Derivatives Subject to master netting arrangements: Interest rate contracts – designated $ 1,700 $ — $ 2 $ 1,800 $ 1 $ — Interest rate swaps – not designated 5,645 99 17 5,660 74 35 Total subject to master netting arrangements 7,345 99 19 7,460 75 35 Not subject to master netting arrangements: Interest rate swaps – not designated 5,645 17 341 5,660 35 289 Interest rate lock commitments – not designated 242 3 — 239 5 — Forward delivery commitments – not designated 260 — — 294 1 4 Credit risk contracts – not designated 709 — — 629 — — Total not subject to master netting arrangements 6,856 20 341 6,822 41 293 Total $ 14,201 $ 119 $ 360 $ 14,282 $ 116 $ 328 Certain derivative exchanges have enacted a rule change which in effect results in the legal characterization of variation margin payments for certain derivative contracts as settlement of the derivatives mark-to-market exposure and not collateral. Accordingly, we have changed our reporting of certain derivatives to record variation margin on trades cleared through these exchanges as settled. The daily settlement of the derivative exposure does not change or reset the contractual terms of the instrument. We adopted Reference Rate Reform (RRR) on October 1, 2020, and the guidance will be followed until the Update terminates on December 31, 2024. As of October 16, 2020, we changed our valuation methodology to reflect changes made by central clearinghouses that changed the discounting methodology and interest calculation of cash migration from overnight index swap (OIS) to SOFR for U.S. dollar cleared interest rate swaps to better reflect prices obtainable in the markets in which we transact. Certain of these valuation methodology changes were applied to eligible hedging relationships. Accordingly, we have updated our hedge documentation to reflect the election of certain expedients and exceptions related to our cash flow hedging programs. The change in valuation methodology was applied prospectively as a change in accounting estimate and did not have a material impact on our consolidated financial position or results of operations. Derivatives Designated as Hedging Instruments under GAAP Interest Rate Contracts. We entered into interest rate derivative agreements to modify the interest rate characteristics of certain commercial loans and certain of our FHLB advances from variable rate to fixed rate in order to reduce the impact of changes in future cash flows due to market interest rate changes. These agreements are designated as cash flow hedges, in the form of interest rate swaps and collars, hedging the exposure to variability in expected future cash flows. The derivative’s gain or loss, including any ineffectiveness, is initially reported as a component of other comprehensive income and subsequently reclassified into earnings in the same line item associated with the forecasted transaction when the forecasted transaction affects earnings. The following table shows amounts reclassified from AOCI: TABLE 10.2 Amount of Gain (Loss) Recognized in OCI on Derivatives Location of Gain (Loss) Reclassified from AOCI into Income Amount of Gain (Loss) Reclassified from AOCI into Income Three Months Ended Three Months Ended (in millions) 2024 2023 2024 2023 Derivatives in cash flow hedging relationships: Interest rate contracts $ (12) $ 5 Interest income (expense) $ (9) $ (4) Other income — — The following table represents gains (losses) recognized in the Consolidated Statements of Income on cash flow hedging relationships: TABLE 10.3 Three months ended March 31, 2024 2023 (in millions) Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Total amounts of income and expense line items presented in the Consolidated Statements of Income (the effects of cash flow hedges are included in these line items) $ 481 $ 28 $ 394 $ 10 The effects of cash flow hedging: Gain (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain (loss) reclassified from AOCI into net income (12) 4 (10) 6 As of March 31, 2024, the maximum length of time over which forecasted interest cash flows are hedged is 2.1 years. In the twelve months that follow March 31, 2024, we expect to reclassify from the amount currently reported in AOCI net derivative losses of $37.8 million ($29.4 million net of tax), in association with interest on the hedged loans and FHLB advances. This amount could differ from amounts actually recognized due to changes in interest rates, hedge de-designations, and the addition of other hedges subsequent to March 31, 2024. There were no components of derivative gains or losses excluded from the assessment of hedge effectiveness related to these cash flow hedges. Also, during the three months ended March 31, 2024 and 2023, there were no gains or losses from cash flow hedge derivatives reclassified to earnings because it became probable that the original forecasted transactions would not occur. Derivatives Not Designated as Hedging Instruments under GAAP A description of interest rate swaps, interest rate lock commitments, forward delivery commitments and credit risk contracts can be found in Note 16, "Derivative Instruments and Hedging Activities" in the Consolidated Financial Statements included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024. Interest rate swap agreements with loan customers and with the offsetting counterparties are reported at fair value in other assets and other liabilities on the Consolidated Balance Sheets with any resulting gain or loss recorded in current period earnings as other income or other expense. Risk participation agreements sold with notional amounts totaling $583.5 million as of March 31, 2024 have remaining terms ranging from two months to seventeen years. Under these agreements, our maximum exposure assuming a customer defaults on their obligation to perform under certain derivative swap contracts with third parties would be $0.1 million at both March 31, 2024 and December 31, 2023. The fair values of risk participation agreements purchased and sold were $0.1 million and $0.1 million, respectively, at March 31, 2024 and $0.2 million and $0.1 million, respectively at December 31, 2023. The following table presents the effect of certain derivative financial instruments on the Consolidated Statements of Income: TABLE 10.4 Three Months Ended (in millions) Consolidated Statements of Income Location 2024 2023 Interest rate swaps Non-interest income - other $ — $ — Interest rate lock commitments Mortgage banking operations — — Forward delivery contracts Mortgage banking operations 4 (1) Credit risk contracts Non-interest income - other — — Counterparty Credit Risk We are party to master netting arrangements with most of our swap derivative dealer counterparties. Collateral, usually marketable securities and/or cash, is exchanged between FNB and our counterparties, and is generally subject to thresholds and transfer minimums. For swap transactions that require central clearing, we post cash and securities to our clearing agency. Collateral positions are settled or valued daily, and adjustments to amounts received and pledged by us are made as appropriate to maintain proper collateralization for these transactions. Certain master netting agreements contain provisions that, if violated, could cause the counterparties to request immediate settlement or demand full collateralization under the derivative instrument. If we had breached our agreements with our derivative counterparties we would be required to settle our obligations under the agreements at the termination value and would be required to pay nothing as of March 31, 2024 or December 31, 2023, in excess of amounts previously posted as collateral with the respective counterparty. The following table presents a reconciliation of the net amounts of derivative assets and derivative liabilities presented in the Consolidated Balance Sheets to the net amounts that would result in the event of offset: TABLE 10.5 Amount Not Offset in the (in millions) Net Amount Financial Cash Net March 31, 2024 Derivative Assets Interest rate contracts: Not designated $ 99 $ — $ 99 $ — Total $ 99 $ — $ 99 $ — Derivative Liabilities Interest rate contracts: Designated $ 2 $ — $ 2 $ — Not designated 17 — 17 — Total $ 19 $ — $ 19 $ — December 31, 2023 Derivative Assets Interest rate contracts: Designated $ 1 $ — $ 1 $ — Not designated 74 — 74 — Total $ 75 $ — $ 75 $ — Derivative Liabilities Interest rate contracts: Not designated $ 35 $ — $ 35 $ — Total $ 35 $ — $ 35 $ —

COMMITMENTS, CREDIT RISK AND CO

COMMITMENTS, CREDIT RISK AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CREDIT RISK AND CONTINGENCIES	COMMITMENTS, CREDIT RISK AND CONTINGENCIES We have commitments to extend credit and standby letters of credit that involve certain elements of credit risk in excess of the amount stated in the Consolidated Balance Sheets. Our exposure to credit loss in the event of non-performance by the customer is represented by the contractual amount of those instruments. The credit risk associated with commitments to extend credit and standby letters of credit is essentially the same as that involved in extending loans and leases to customers and is subject to normal credit policies. Since many of these commitments expire without being drawn upon, the total commitment amounts do not necessarily represent future cash flow requirements. Following is a summary of off-balance sheet credit risk information: TABLE 11.1 (in millions) March 31, December 31, Commitments to extend credit $ 14,242 $ 13,656 Standby letters of credit 253 257 At March 31, 2024, funding of 76.4% of the commitments to extend credit was dependent on the financial condition of the customer. We have the ability to withdraw such commitments at our discretion. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Based on management’s credit evaluation of the customer, collateral may be deemed necessary. Collateral requirements vary and may include accounts receivable, inventory, property, plant and equipment and income-producing commercial properties. Standby letters of credit are conditional commitments issued by us that may require payment at a future date. The credit risk involved in issuing letters of credit is actively monitored through review of the historical performance of our portfolios. Our AULC for commitments that are not unconditionally cancellable, which is included in other liabilities on the Consolidated Balance Sheets, was $21.9 million at March 31, 2024 and $21.5 million at December 31, 2023. Additional information relating to the AULC is provided in Note 5, "Allowance for Credit Losses on Loans and Leases" in the Notes to Consolidated Financial Statements. In addition to the above commitments, subordinated notes issued by FNB Financial Services, LP, a wholly-owned finance subsidiary, are fully and unconditionally guaranteed by FNB. These subordinated notes are included in the summaries of short-term borrowings and long-term borrowings in Note 9, “Borrowings” in the Notes to Consolidated Financial Statements. Other Legal Proceedings In the ordinary course of business, we may assert claims in legal proceedings against another party or parties, and we are routinely named as defendants in, or made parties to, pending and potential legal actions. Also, as regulated entities, we are subject to governmental and regulatory examinations, information-gathering requests, and may be subject to investigations and proceedings (both formal and informal). Such threatened claims, litigation, investigations, regulatory and administrative proceedings typically entail matters that are considered incidental to the normal conduct of business. Claims for significant monetary damages may be asserted in many of these types of legal actions, while claims for disgorgement, reimbursement, restitution, penalties and/or other remedial actions or sanctions may be sought in regulatory matters. In these instances, if we determine that we have meritorious defenses, we will engage in an aggressive defense. However, if management determines, in consultation with counsel, that settlement of a matter is in the best interest of FNB and our shareholders, we may do so. It is inherently difficult to predict the eventual outcomes of such matters given their complexity and the particular facts and circumstances at issue in each of these matters. However, on the basis of current knowledge and understanding, and advice of counsel, we do not believe that judgments, sanctions, settlement resolutions, regulatory actions, investigations, settlements or orders, if any, that have arisen or may arise from these matters (either individually or in the aggregate, after giving effect to applicable reserves and insurance coverage) will have a material adverse effect on our financial position or liquidity, although they could potentially have a material effect on net income in a given period. In view of the inherent unpredictability of outcomes in litigation and governmental and regulatory matters, particularly where (i) the damages sought are indeterminate, (ii) the proceedings are in the early stages, or (iii) the matters involve novel legal theories or a large number of parties, as a matter of course, there is considerable uncertainty surrounding the timing or ultimate resolution of litigation and governmental and regulatory matters, including a possible eventual loss, financial or other commitments, fine, restitution, penalty, business or adverse reputational impact, if any, associated with each such matter. In accordance with applicable accounting guidance, we establish accruals for litigation and governmental and regulatory matters when those matters proceed to a stage where they present loss contingencies that are both probable and reasonably estimable. In such cases, there may be a possible exposure to loss in excess of any amounts accrued. We will continue to monitor such matters, including ongoing reviews, examinations, and investigations by banking regulatory agencies and other government authorities, for developments that could affect the amount of the accrual, and will adjust the accrual amount as appropriate. If the loss contingency in question is not both probable and reasonably estimable, we do not establish an accrual and the matter will continue to be monitored for any developments that would make the loss contingency both probable and reasonably estimable. We believe that our accruals for legal proceedings are appropriate and, in the aggregate, are not material to our consolidated financial position, although future accruals could have a material effect on net income in a given period. On February 5, 2024, we announced that Yadkin Bank and its successor by merger, FNBPA, reached a settlement with the DOJ and the State of North Carolina to resolve their fair lending concerns, which FNBPA disputes, related to the assessment of mortgage lending activities during a four-year period in the Winston-Salem and Charlotte, North Carolina markets that began prior to Yadkin’s merger with FNBPA in March 2017. Under the settlement, FNBPA has agreed to provide $11.75 million in mortgage loan subsidies on mortgages originated in the Charlotte and Winston-Salem, North Carolina markets beginning in 2024. This subsidy amount is part of our existing, previously announced commitment to underserved communities, including the Winston-Salem and Charlotte markets. The settlement was not initiated through a referral by a federal bank regulatory agency or consumer complaint, and included no civil money penalties levied against FNBPA.

STOCK INCENTIVE PLANS

STOCK INCENTIVE PLANS	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK INCENTIVE PLANS	STOCK INCENTIVE PLANS Restricted Stock We issue restricted stock awards to key employees under our Incentive Compensation Plan (Plan). We issue time-based awards and performance-based awards under this Plan, both of which are based on a three-year vesting period. The grant date fair value of the time-based awards is equal to the price of our common stock on the grant date. The fair value of the performance-based awards is based on a Monte-Carlo simulation valuation of our common stock as of the grant date. The assumptions used for this valuation include stock price volatility, risk-free interest rate and dividend yield. We granted 546,838 and 470,173 restricted stock units during the three months ended March 31, 2024 and 2023, respectively, including 328,104 and 282,106 performance-based restricted stock units during those same periods, respectively. We have shareholder approval under the Plan to issue up to 7,397,956 shares of common stock. As of March 31, 2024, we had 1,816,061 remaining shares available for awards under the Plan. The unvested restricted stock unit awards are eligible to receive cash dividends or dividend equivalents which are ultimately used to purchase additional shares of stock and are subject to forfeiture if the requisite service period is not completed or the specified performance criteria are not met. These awards are subject to certain accelerated vesting provisions upon retirement, death, disability or in the event of a change in control as defined in the award agreements. The following table summarizes the activity relating to restricted stock units during the periods indicated: TABLE 12.1 Three Months Ended March 31, 2024 2023 Units Weighted Units Weighted Unvested units outstanding at beginning of period 3,502,598 $ 12.89 4,821,182 $ 10.30 Granted 546,838 14.00 470,173 15.06 Net adjustment 320,315 — 288,800 8.04 Vested (873,153) 11.12 (1,198,383) 8.31 Forfeited/expired/canceled (12,460) 12.04 (539,233) 7.80 Dividend reinvestment — — 37,587 12.48 Unvested units outstanding at end of period 3,484,138 13.04 3,880,126 11.69 The following table provides certain information related to restricted stock units: TABLE 12.2 (in millions) Three Months Ended 2024 2023 Stock-based compensation expense $ 9 $ 11 Tax benefit related to stock-based compensation expense 2 2 Fair value of units vested 11 17 As of March 31, 2024, there was $8.7 million of unrecognized compensation cost related to unvested restricted stock units. The components of the restricted stock units as of March 31, 2024 are as follows: TABLE 12.3 (dollars in millions) Service- Performance- Total Unvested restricted stock units 2,527,342 956,796 3,484,138 Unrecognized compensation expense $ 8 $ 1 $ 9 Intrinsic value $ 36 $ 13 $ 49 Weighted average remaining life (in years) 1.66 1.83 1.71

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income Tax Expense Federal and state income tax expense and the statutory tax rate and the actual effective tax rate consist of the following: TABLE 13.1 Three Months Ended (dollars in millions) 2024 2023 Current income taxes: Federal taxes $ 17 $ 31 State taxes 2 2 Total current income taxes 19 33 Deferred income taxes: Federal taxes 13 2 State taxes 2 — Total deferred income taxes 15 2 Total income taxes $ 34 $ 35 Statutory federal tax rate 21.0 % 21.0 % Effective tax rate 21.5 19.5 Income tax expense was lower for the three months ended March 31, 2024 due to lower pre-tax earnings, partially offset by lower stock compensation vesting deductions and higher levels of proportional amortization for certain tax credit investments resulting from the adoption of FASB ASU 2023-02. The effective tax rate increased in the first quarter of 2024 as a result of these offsetting items. Deferred Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and tax purposes. Deferred tax assets and liabilities are measured based on the enacted tax rates that will apply in the years in which the temporary differences are expected to be recovered or paid. Net deferred tax assets were $110.1 million and $120.8 million at March 31, 2024 and December 31, 2023, respectively.

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table presents changes in AOCI, net of tax, by component: TABLE 14.1 (in millions) Unrealized Unrealized Unrecognized Total Three Months Ended March 31, 2024 Balance at beginning of period $ (160) $ (33) $ (42) $ (235) Other comprehensive (loss) income before reclassifications (13) (9) — (22) Amounts reclassified from AOCI — 7 — 7 Net current period other comprehensive (loss) income (13) (2) — (15) Balance at end of period $ (173) $ (35) $ (42) $ (250) The amounts reclassified from AOCI related to debt securities AFS are included in net securities gains (losses) on the Consolidated Statements of Income, while the amounts reclassified from AOCI related to derivative instruments in cash flow hedge programs are generally included in interest income on loans and leases on the Consolidated Statements of Income. The tax (benefit) expense amounts reclassified from AOCI in connection with the debt securities AFS and derivative instruments reclassifications are included in income taxes on the Consolidated Statements of Income.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Basic earnings per common share is calculated by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding net of unvested shares of restricted stock. Diluted earnings per common share is calculated by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding, adjusted for the dilutive effect of potential common shares issuable for stock options and restricted shares, as calculated using the treasury stock method. Adjustments to the weighted average number of shares of common stock outstanding are made only when such adjustments dilute earnings per common share. The following table sets forth the computation of basic and diluted earnings per common share: TABLE 15.1 Three Months Ended ( dollars in millions, except per share data) 2024 2023 Net income $ 122 $ 147 Less: Preferred stock dividends 6 2 Net income available to common stockholders $ 116 $ 145 Basic weighted average common shares outstanding 361,246,402 360,858,904 Net effect of dilutive stock options and restricted stock 1,372,876 4,071,384 Diluted weighted average common shares outstanding 362,619,278 364,930,288 Earnings per common share: Basic $ 0.32 $ 0.40 Diluted $ 0.32 $ 0.40

CASH FLOW INFORMATION

CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2024
Supplemental Cash Flow Elements [Abstract]
CASH FLOW INFORMATION	CASH FLOW INFORMATION Following is a summary of supplemental cash flow information: TABLE 16.1 Three Months Ended (in millions) 2024 2023 Interest paid on deposits and other borrowings $ 229 $ 101 Transfers of loans to other real estate owned 1 — Loans transferred to portfolio from held for sale 9 15 We did not have any restricted cash as of March 31, 2024 and 2023.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS We operate in three reportable segments: Community Banking, Wealth Management and Insurance. • The Community Banking segment provides commercial and consumer banking services. Commercial banking solutions include corporate banking, small business banking, investment real estate financing, business credit, capital markets and lease financing. Consumer banking products and services include deposit products, mortgage lending, consumer lending and a complete suite of mobile and online banking services. • The Wealth Management segment provides a broad range of personal and corporate fiduciary services including the administration of decedent and trust estates. In addition, it offers various alternative products, including securities brokerage (under a third-party arrangement) and investment advisory services, mutual funds and annuities. • The Insurance segment includes a full-service insurance brokerage service offering all lines of commercial and personal insurance through major carriers. The Insurance segment also includes a reinsurer. The following table provides financial information for these segments of FNB. The information provided under the caption “Parent and Other” represents operations not considered to be reportable segments and/or general operating expenses of FNB, and includes the parent company, other non-bank subsidiaries and eliminations and adjustments to reconcile to the Consolidated Financial Statements. TABLE 17.1 (in millions) Community Wealth Insurance Parent and Consolidated At or for the Three Months Ended March 31, 2024 Interest income $ 542 $ — $ — $ 1 $ 543 Interest expense 218 — — 6 224 Net interest income 324 — — (5) 319 Provision for credit losses 14 — — — 14 Non-interest income 62 20 7 (1) 88 Non-interest expense (1) 211 13 4 5 233 Amortization of intangibles 4 — — — 4 Income tax expense (benefit) 34 2 1 (3) 34 Net income (loss) 123 5 2 (8) 122 Total assets 45,639 43 33 181 45,896 Total intangibles 2,507 9 26 — 2,542 At or for the Three Months Ended March 31, 2023 Interest income $ 442 $ — $ — $ 2 $ 444 Interest expense 98 — — 9 107 Net interest income 344 — — (7) 337 Provision for credit losses 14 — — — 14 Non-interest income 55 18 7 (1) 79 Non-interest expense (1) 195 13 4 3 215 Amortization of intangibles 5 — — — 5 Income tax expense (benefit) 38 1 — (4) 35 Net income (loss) 147 4 3 (7) 147 Total assets 43,998 38 31 79 44,146 Total intangibles 2,526 9 26 — 2,561 (1) Excludes amortization of intangibles, which is presented separately.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Refer to Note 26, "Fair Value Measurements" to the Consolidated Financial Statements included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024 for a description of additional valuation methodologies for assets and liabilities measured at fair value on a recurring and non-recurring basis. The following table presents the balances of assets and liabilities measured at fair value on a recurring basis: TABLE 18.1 (in millions) Level 1 Level 2 Level 3 Total March 31, 2024 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 123 $ — $ — $ 123 U.S. government agencies — 72 — 72 U.S. government-sponsored entities — 272 — 272 Residential MBS: Agency MBS — 894 — 894 Agency collateralized mortgage obligations — 793 — 793 Agency commercial MBS — 1,005 — 1,005 States of the U.S. and political subdivisions (municipals) — 27 — 27 Other debt securities — 40 — 40 Total debt securities available for sale 123 3,103 — 3,226 Loans held for sale — 93 — 93 Loans receivable — — 46 46 Derivative financial instruments Trading — 115 — 115 Not for trading — 1 3 4 Total derivative financial instruments — 116 3 119 Total assets measured at fair value on a recurring basis $ 123 $ 3,312 $ 49 $ 3,484 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 357 $ — $ 357 Not for trading — 3 — 3 Total derivative financial instruments — 360 — 360 Total liabilities measured at fair value on a recurring basis $ — $ 360 $ — $ 360 (in millions) Level 1 Level 2 Level 3 Total December 31, 2023 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 420 $ — $ — $ 420 U.S. government agencies — 79 — 79 U.S. government-sponsored entities — 223 — 223 Residential MBS: Agency MBS — 752 — 752 Agency collateralized mortgage obligations — 832 — 832 Agency commercial MBS — 884 — 884 States of the U.S. and political subdivisions (municipals) — 27 — 27 Other debt securities — 37 — 37 Total debt securities available for sale 420 2,834 — 3,254 Loans held for sale — 150 — 150 Derivative financial instruments Trading — 109 — 109 Not for trading — 2 5 7 Total derivative financial instruments — 111 5 116 Total assets measured at fair value on a recurring basis $ 420 $ 3,095 $ 5 $ 3,520 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 324 $ — $ 324 Not for trading — 4 — 4 Total derivative financial instruments — 328 — 328 Total liabilities measured at fair value on a recurring basis $ — $ 328 $ — $ 328 The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized Level 3 inputs to determine fair value: TABLE 18.2 (in millions) Other Loans Receivable Interest Total Three Months Ended March 31, 2024 Balance at beginning of period $ — $ — $ 5 $ 5 Purchases, issuances, sales and settlements: Issuances — — 3 3 Settlements — — (5) (5) Transfers into Level 3 — 46 — 46 Balance at end of period $ — $ 46 $ 3 $ 49 Year Ended December 31, 2023 Balance at beginning of period $ — $ — $ — $ — Purchases, issuances, sales and settlements: Issuances — — 6 6 Settlements — — (1) (1) Balance at end of period $ — $ — $ 5 $ 5 We review fair value hierarchy classifications on a quarterly basis. Changes in the observability of the valuation attributes may result in reclassification of certain financial assets or liabilities. Such reclassifications are reported as transfers in/out of Level 3 at fair value at the beginning of the period in which the changes occur. During the first three months of 2024, $46.5 million in loans receivable were measured using the fair value option at Level 3 on a recurring basis. There were no transfers of assets or liabilities between the hierarchy levels during the first three months of 2023. From time to time, we measure certain assets at fair value on a non-recurring basis. These adjustments to fair value usually result from the application of the lower of cost or fair value accounting or write-downs of individual assets. Valuation methodologies used to measure these fair value adjustments were described in Note 26, "Fair Value Measurements" to the Consolidated Financial Statements included in 2023 Annual Report on Form 10-K . For assets measured at fair value on a non-recurring basis still held at the Balance Sheet date, the following table provides the hierarchy level and the fair value of the related assets or portfolios: TABLE 18.3 (in millions) Level 1 Level 2 Level 3 Total March 31, 2024 Collateral dependent loans $ — $ — $ 29 $ 29 Other assets - MSRs — — 1 1 December 31, 2023 Collateral dependent loans $ — $ — $ 35 $ 35 Indirect installment loans held for sale — — 338 338 Other assets - MSRs — — 12 12 Other assets - SBA servicing asset — — 1 1 Other real estate owned — — 2 2 The fair value amounts for collateral dependent loans and OREO in the table above were estimated at a date during the three months or twelve months ended March 31, 2024 and December 31, 2023, respectively. Consequently, the fair value information presented is not necessarily as of the period’s end. Collateral dependent loans measured or re-measured at fair value on a non-recurring basis during the three months ended March 31, 2024 had a carrying amount of $29.4 million, which includes an allocated ACL of $2.5 million. The ACL includes a provision applicable to the current period fair value measurements of $2.5 million, which was included in provision for credit losses for the three months ended March 31, 2024. MSRs measured at fair value on a non-recurring basis had a carrying value of $0.6 million, there was no valuation allowance as of March 31, 2024. The valuation allowance includes a provision of $0.2 million included in earnings for 2024. Fair Value of Financial Instruments Refer to Note 26, "Fair Value Measurements" to the Consolidated Financial Statements included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024 for a description of methods and assumptions that were used to estimate the fair value of each financial instrument. The fair values of our financial instruments are as follows: TABLE 18.4 Fair Value Measurements (in millions) Carrying Fair Level 1 Level 2 Level 3 March 31, 2024 Financial Assets Cash and cash equivalents $ 1,487 $ 1,487 $ 1,487 $ — $ — Debt securities available for sale 3,226 3,226 123 3,103 — Debt securities held to maturity 3,893 3,547 — 3,547 — Net loans and leases, including loans held for sale 32,285 30,591 — 93 30,498 Loan servicing rights 64 77 — — 77 Derivative assets 119 119 — 116 3 Accrued interest receivable 175 175 175 — — Financial Liabilities Deposits 34,735 34,679 28,050 6,629 — Short-term borrowings 2,074 2,103 2,103 — — Long-term borrowings 2,121 2,158 — 1,386 772 Derivative liabilities 360 360 — 360 — Accrued interest payable 64 64 64 — — December 31, 2023 Financial Assets Cash and cash equivalents $ 1,576 $ 1,576 $ 1,576 $ — $ — Debt securities available for sale 3,254 3,254 420 2,834 — Debt securities held to maturity 3,911 3,593 — 3,593 — Net loans and leases, including loans held for sale 32,405 30,641 — 150 30,491 Loan servicing rights 61 73 — — 73 Derivative assets 116 116 — 111 5 Accrued interest receivable 160 160 160 — — Financial Liabilities Deposits 34,711 34,654 28,496 6,158 — Short-term borrowings 2,506 2,505 2,505 — — Long-term borrowings 1,971 1,928 — 1,192 736 Derivative liabilities 328 328 — 328 — Accrued interest payable 69 69 69 — —

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements (unaudited) include subsidiaries in which we have a controlling financial interest. We own and operate FNBPA, First National Trust Company, First National Investment Services Company, LLC, F.N.B. Investment Advisors, Inc., First National Insurance Agency, LLC, Bank Capital Services, LLC, F.N.B. Capital Corporation, LLC and Waubank Securities, LLC, and include results for each of these entities in the accompanying Consolidated Financial Statements. Companies in which we hold a controlling financial interest, or are a VIE in which we have the power to direct the activities of an entity that most significantly impact the entity’s economic performance and have an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE, are consolidated. For a voting interest entity, a controlling financial interest is generally where we hold more than 50% of the outstanding voting shares. VIEs in which we do not hold the power to direct the activities of the entity that most significantly impact the entity’s economic performance or an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE are not consolidated. Investments in companies that are not consolidated are accounted for using the equity method when we have the ability to exert significant influence or the cost method when we do not have the ability to exert significant influence. Investments in private investment partnerships that are accounted for under the equity method or the cost method are included in other assets and our proportional interest in the equity investments’ earnings are included in other non-interest income. Investment interests accounted for under the cost and equity methods are periodically evaluated for impairment. The accompanying interim unaudited Consolidated Financial Statements include all adjustments that are necessary, in the opinion of management, to fairly reflect our financial position and results of operations in accordance with GAAP. All significant intercompany balances and transactions have been eliminated. Certain prior period amounts have been reclassified to the current period presentation. Such reclassifications had no impact on our net income and stockholders' equity. Events occurring subsequent to March 31, 2024 have been evaluated for potential recognition or disclosure in the Consolidated Financial Statements through the date of the filing of the Consolidated Financial Statements with the SEC. Certain information and Note disclosures normally included in Consolidated Financial Statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The interim operating results are not necessarily indicative of operating results we expect for the full year. These interim unaudited Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024.
Use of Estimates	Use of Estimates Our accounting and reporting policies conform with GAAP. The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes to Consolidated Financial Statements (unaudited). Actual results could materially differ from those estimates. Material estimates that are particularly susceptible to significant changes include the ACL, fair value of financial instruments, goodwill and other intangible assets and income taxes and deferred tax assets, which are listed in the critical accounting estimates. For a detailed description of our significant accounting policies and critical accounting estimates, see Note 1, "Summary of Significant Accounting Policies" and the "Application of Critical Accounting Policies" section in the MD&A, both in our 2023 Annual Report on Form 10-K .
Adoption of New Accounting Standards	Adoption of New Accounting Standards Effective January 1, 2024, we adopted the provision of ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method , which permits reporting entities to make an accounting policy election to account for tax equity investments using the proportional amortization method if certain conditions are met. The election is to be made on a tax-credit-program-by-tax-credit-program basis and should be applied consistently to all investments within an elected tax credit program. Upon the adoption of ASU 2023-02, we elected to apply the proportional amortization method of accounting to our qualifying historic and new market tax credit investments. The proportional amortization method recognizes the amortized cost of the investment as a component of income tax expense on the consolidated statements of income and as a component of operating activities within other assets and other liabilities on the consolidated statements of cash flows. We historically applied proportional amortization to the majority of our LIHTC investments. LIHTCs that do not meet the requirements of the proportional amortization method are recognized using the equity method. See Note 8, "Variable Interest Entities" for additional information. The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Income Taxes ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures This Update requires public business entities to disclose additional categories of information about federal, state, and foreign income taxes in the tabular rate reconciliation table. Additionally, entities must provide more details regarding reconciling items in some categories if the items are equal to or greater than a specified quantitative threshold. This Update also requires all entities to annually disclose income taxes paid, net of refunds received, disaggregated by federal, state, and foreign taxes and further disaggregated by jurisdiction based on a specified quantitative threshold. This Update is to be applied using a prospective method with an option to apply it retrospectively for each period presented and will be effective as of January 1, 2025. Early adoption is permitted. We are currently evaluating the effect this Update will have on our consolidated financial statements, the related disclosures and our processes, systems, and controls related to disclosures. Standard Description Financial Statements Impact Segment Reporting ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure This Update requires all public entities to disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required in annual disclosures. This Update is to be applied using a retrospective method to all prior periods presented and is effective for annual periods beginning on January 1, 2024, and will be effective for interim periods beginning on January 1, 2025. Early adoption is permitted. We do not expect the adoption of this Update to materially impact our consolidated financial statements and we are currently evaluating the effect this Update will have on the related disclosures. Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and is effective as of January 1, 2024. Early adoption of this Update is permitted. We adopted this Update on January 1, 2024 on a modified retrospective basis for tax credit programs that are eligible to apply proportional amortization. As a result, we recorded a reduction of $0.5 million in retained earnings for the cumulative effect of the adoption.

NEW ACCOUNTING STANDARDS (Table

NEW ACCOUNTING STANDARDS (Tables)	3 Months Ended
	Mar. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Income Taxes ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures This Update requires public business entities to disclose additional categories of information about federal, state, and foreign income taxes in the tabular rate reconciliation table. Additionally, entities must provide more details regarding reconciling items in some categories if the items are equal to or greater than a specified quantitative threshold. This Update also requires all entities to annually disclose income taxes paid, net of refunds received, disaggregated by federal, state, and foreign taxes and further disaggregated by jurisdiction based on a specified quantitative threshold. This Update is to be applied using a prospective method with an option to apply it retrospectively for each period presented and will be effective as of January 1, 2025. Early adoption is permitted. We are currently evaluating the effect this Update will have on our consolidated financial statements, the related disclosures and our processes, systems, and controls related to disclosures. Standard Description Financial Statements Impact Segment Reporting ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure This Update requires all public entities to disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required in annual disclosures. This Update is to be applied using a retrospective method to all prior periods presented and is effective for annual periods beginning on January 1, 2024, and will be effective for interim periods beginning on January 1, 2025. Early adoption is permitted. We do not expect the adoption of this Update to materially impact our consolidated financial statements and we are currently evaluating the effect this Update will have on the related disclosures. Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and is effective as of January 1, 2024. Early adoption of this Update is permitted. We adopted this Update on January 1, 2024 on a modified retrospective basis for tax credit programs that are eligible to apply proportional amortization. As a result, we recorded a reduction of $0.5 million in retained earnings for the cumulative effect of the adoption.

SECURITIES (Tables)

SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Securities Available for Sale	The amortized cost and fair value of AFS debt securities are presented in the table below. There was no ACL associated with the AFS portfolio at March 31, 2024 and December 31, 2023. Accrued interest receivable on AFS debt securities totaled $12.2 million at March 31, 2024 and $9.6 million at December 31, 2023, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and amortized cost basis of AFS debt securities. TABLE 3.1 (in millions) Amortized Gross Gross Fair Debt Securities AFS: March 31, 2024 U.S. Treasury $ 124 $ — $ (1) $ 123 U.S. government agencies 72 — — 72 U.S. government-sponsored entities 276 — (4) 272 Residential MBS: Agency MBS 959 1 (66) 894 Agency collateralized mortgage obligations 909 — (116) 793 Agency commercial MBS 1,038 4 (37) 1,005 States of the U.S. and political subdivisions (municipals) 30 — (3) 27 Other debt securities 41 — (1) 40 Total debt securities AFS $ 3,449 $ 5 $ (228) $ 3,226 (in millions) Amortized Gross Gross Fair Debt Securities AFS: December 31, 2023 U.S. Treasury $ 422 $ — $ (2) $ 420 U.S. government agencies 78 1 — 79 U.S. government-sponsored entities 227 — (4) 223 Residential MBS: Agency MBS 814 — (62) 752 Agency collateralized mortgage obligations 946 — (114) 832 Agency commercial MBS 905 9 (30) 884 States of the U.S. and political subdivisions (municipals) 30 — (3) 27 Other debt securities 38 — (1) 37 Total debt securities AFS $ 3,460 $ 10 $ (216) $ 3,254
Schedule of Amortized Cost and Fair Value of Securities Held to Maturity	The amortized cost and fair value of HTM debt securities are presented in the following table. The ACL for the HTM portfolio was $0.27 million and $0.28 million at March 31, 2024 and December 31, 2023, respectively. Accrued interest receivable on HTM debt securities totaled $13.2 million and $14.7 million at March 31, 2024 and December 31, 2023, respectively, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and amortized cost basis of HTM debt securities. TABLE 3.2 (in millions) Amortized Gross Gross Fair Debt Securities HTM: March 31, 2024 U.S. Treasury $ 1 $ — $ — $ 1 U.S. government agencies 1 — — 1 U.S. government-sponsored entities 28 — — 28 Residential MBS: Agency MBS 1,018 1 (105) 914 Agency collateralized mortgage obligations 797 — (108) 689 Agency commercial MBS 1,023 2 (51) 974 States of the U.S. and political subdivisions (municipals) 1,009 1 (85) 925 Other debt securities 16 — (1) 15 Total debt securities HTM $ 3,893 $ 4 $ (350) $ 3,547 (in millions) Amortized Gross Gross Fair Debt Securities HTM: December 31, 2023 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 68 — — 68 Residential MBS: Agency MBS 1,057 2 (101) 958 Agency collateralized mortgage obligations 824 — (104) 720 Agency commercial MBS 929 4 (43) 890 States of the U.S. and political subdivisions (municipals) 1,017 2 (77) 942 Other debt securities 15 — (1) 14 Total debt securities HTM $ 3,911 $ 8 $ (326) $ 3,593
Schedule of Amortized Cost and Fair Value of Securities, by Contractual Maturities	As of March 31, 2024, the amortized cost and fair value of debt securities, by contractual maturities, were as follows: TABLE 3.3 Available for Sale Held to Maturity (in millions) Amortized Fair Amortized Fair Due in one year or less $ 14 $ 14 $ 2 $ 2 Due after one year but within five years 464 456 87 84 Due after five years but within ten years 35 34 224 211 Due after ten years 30 30 742 673 543 534 1,055 970 Residential MBS: Agency MBS 959 894 1,018 914 Agency collateralized mortgage obligations 909 793 797 689 Agency commercial MBS 1,038 1,005 1,023 974 Total debt securities $ 3,449 $ 3,226 $ 3,893 $ 3,547
Schedule of Securities Pledged as Collateral	Following is information relating to securities pledged: TABLE 3.4 (dollars in millions) March 31, December 31, Securities pledged (carrying value): To secure public deposits, trust deposits and for other purposes as required by law $ 5,846 $ 6,190 As collateral for short-term borrowings 270 250 Securities pledged as a percent of total securities 85.9 % 89.9 %
Summaries of Fair Values and Unrealized Losses of Impaired Securities, Segregated by Length of Impairment	Following are summaries of the fair values of AFS debt securities in an unrealized loss position for which an ACL has not been recorded, segregated by security type and length of time in a continuous loss position: TABLE 3.5 Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS March 31, 2024 U.S. Treasury — $ — $ — 2 $ 73 $ (1) 2 $ 73 $ (1) U.S. government agencies 2 3 — 13 33 — 15 36 — U.S. government-sponsored entities 4 99 — 7 123 (4) 11 222 (4) Residential MBS: Agency MBS 4 85 — 104 703 (66) 108 788 (66) Agency collateralized mortgage obligations — — — 69 793 (116) 69 793 (116) Agency commercial MBS 10 334 (3) 20 366 (34) 30 700 (37) States of the U.S. and political subdivisions (municipals) — — — 13 27 (3) 13 27 (3) Other debt securities 1 3 — 6 16 (1) 7 19 (1) Total 21 $ 524 $ (3) 234 $ 2,134 $ (225) 255 $ 2,658 $ (228) Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS December 31, 2023 U.S. Treasury — $ — $ — 2 $ 73 $ (2) 2 $ 73 $ (2) U.S. government agencies 2 4 — 12 36 — 14 40 — U.S. government-sponsored entities 1 25 — 7 123 (4) 8 148 (4) Residential MBS: Agency MBS — — — 104 750 (62) 104 750 (62) Agency collateralized mortgage obligations — — — 71 832 (114) 71 832 (114) Agency commercial MBS 1 32 — 20 377 (30) 21 409 (30) States of the U.S. and political subdivisions (municipals) — — — 13 27 (3) 13 27 (3) Other debt securities 2 9 — 7 17 (1) 9 26 (1) Total 6 $ 70 $ — 236 $ 2,235 $ (216) 242 $ 2,305 $ (216)

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Summary of Loans and Leases, Net of Unearned Income	Following is a summary of total loans and leases, net of unearned income: TABLE 4.1 (in millions) March 31, 2024 December 31, 2023 Commercial real estate $ 12,447 $ 12,305 Commercial and industrial 7,347 7,482 Commercial leases 615 599 Other 140 110 Total commercial loans and leases 20,549 20,496 Direct installment 2,712 2,741 Residential mortgages 6,887 6,640 Indirect installment 1,142 1,149 Consumer lines of credit 1,294 1,297 Total consumer loans 12,035 11,827 Total loans and leases, net of unearned income $ 32,584 $ 32,323
Schedule of Certain Information Relating to Commercial Real Estate Loans	The following table shows occupancy information relating to commercial real estate loans: TABLE 4.2 (dollars in millions) March 31, December 31, Commercial real estate: Percent owner-occupied 29.0 % 29.0 % Percent non-owner-occupied 71.0 71.0
Summary of Loan, Credit Quality Indicators	We use an internal risk rating assigned to a commercial loan or lease at origination, summarized below. TABLE 4.3 Rating Category Definition Pass in general, the condition of the borrower and the performance of the loan is satisfactory or better Special Mention in general, the condition of the borrower has deteriorated, requiring an increased level of monitoring Substandard in general, the condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate if deficiencies are not corrected Doubtful in general, the condition of the borrower has significantly deteriorated and the collection in full of both principal and interest is highly questionable or improbable
Schedule of Financing Receivables, Originated Year	The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year and year-to-date gross charge-offs by originating year: TABLE 4.4 March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 278 $ 1,534 $ 2,150 $ 2,222 $ 1,396 $ 3,670 $ 244 $ 11,494 Special Mention — 19 103 100 131 287 17 657 Substandard 4 6 29 46 18 190 3 296 Total commercial real estate 282 1,559 2,282 2,368 1,545 4,147 264 12,447 Commercial real estate current period gross charge-offs — 0.1 0.1 — — 6.9 — 7.1 Commercial and Industrial: Risk Rating: Pass 282 1,445 1,285 765 507 778 1,754 6,816 Special Mention — 34 21 67 2 74 33 231 Substandard — 29 28 66 8 64 105 300 Total commercial and industrial 282 1,508 1,334 898 517 916 1,892 7,347 Commercial and industrial current period gross charge-offs — 0.3 0.2 0.4 0.6 2.4 — 3.9 Commercial Leases: Risk Rating: Pass 73 222 127 76 42 53 — 593 Special Mention — — — — 1 1 — 2 Substandard — 7 2 4 6 1 — 20 Total commercial leases 73 229 129 80 49 55 — 615 Commercial leases current period gross charge-offs — — — — — 0.2 — 0.2 Other Commercial: Risk Rating: Pass 7 53 — — — 7 73 140 Total other commercial 7 53 — — — 7 73 140 Other commercial current period gross charge-offs — — — — — 0.9 — 0.9 Total commercial loans and leases 644 3,349 3,745 3,346 2,111 5,125 2,229 20,549 March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 68 326 691 759 379 474 — 2,697 Past due — 1 2 1 1 10 — 15 Total direct installment 68 327 693 760 380 484 — 2,712 Direct installment current period gross charge-offs — — — 0.1 — 0.1 — 0.2 Residential Mortgages: Current 283 1,464 1,666 1,493 783 1,138 1 6,828 Past due — 7 8 5 3 36 — 59 Total residential mortgages 283 1,471 1,674 1,498 786 1,174 1 6,887 Residential mortgages current period gross charge-offs — — — — — — — — Indirect Installment: Current 101 293 356 214 86 74 — 1,124 Past due — 2 7 6 2 1 — 18 Total indirect installment 101 295 363 220 88 75 — 1,142 Indirect installment current period gross charge-offs — 0.5 1.3 0.9 0.1 0.1 — 2.9 Consumer Lines of Credit: Current 2 36 59 14 2 117 1,049 1,279 Past due — — — 1 1 12 1 15 Total consumer lines of credit 2 36 59 15 3 129 1,050 1,294 Consumer lines of credit current period gross charge-offs — — 0.1 — — 0.2 — 0.3 Total consumer loans 454 2,129 2,789 2,493 1,257 1,862 1,051 12,035 Total loans and leases $ 1,098 $ 5,478 $ 6,534 $ 5,839 $ 3,368 $ 6,987 $ 3,280 $ 32,584 Total charge-offs $ — $ 0.9 $ 1.7 $ 1.4 $ 0.7 $ 10.8 $ — $ 15.5 December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 1,508 $ 2,133 $ 2,298 $ 1,449 $ 1,131 $ 2,711 $ 230 $ 11,460 Special Mention 10 66 76 136 105 197 5 595 Substandard 5 27 27 13 59 104 15 250 Total commercial real estate 1,523 2,226 2,401 1,598 1,295 3,012 250 12,305 Commercial real estate current period gross charge-offs 0.2 0.4 0.4 0.7 0.2 10.5 — 12.4 Commercial and Industrial: Risk Rating: Pass 1,509 1,369 844 575 370 585 1,773 7,025 Special Mention 12 3 56 2 12 35 35 155 Substandard 34 26 62 9 24 58 89 302 Total commercial and industrial 1,555 1,398 962 586 406 678 1,897 7,482 Commercial and industrial current period gross charge-offs 0.1 0.3 1.0 1.0 2.2 46.6 — 51.2 Commercial Leases: Risk Rating: Pass 247 134 82 47 24 41 — 575 Special Mention — 1 — — — 1 — 2 Substandard 7 3 4 7 1 — — 22 Total commercial leases 254 138 86 54 25 42 — 599 Commercial leases current period gross charge-offs — — — — — — — — Other Commercial: Risk Rating: Pass 39 — — — — 8 63 110 Total other commercial 39 — — — — 8 63 110 Other commercial current period gross charge-offs — — — — — 4.5 — 4.5 Total commercial loans and leases 3,371 3,762 3,449 2,238 1,726 3,740 2,210 20,496 December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 340 712 784 392 136 364 — 2,728 Past due — 1 — 1 1 10 — 13 Total direct installment 340 713 784 393 137 374 — 2,741 Direct installment current period gross charge-offs — 0.2 0.1 0.1 — 0.2 — 0.6 Residential Mortgages: Current 1,421 1,686 1,516 799 343 819 1 6,585 Past due 3 6 5 3 3 35 — 55 Total residential mortgages 1,424 1,692 1,521 802 346 854 1 6,640 Residential mortgages current period gross charge-offs — — — — — 0.7 — 0.7 Indirect Installment: Current 311 387 238 100 42 49 — 1,127 Past due 2 8 8 2 1 1 — 22 Total indirect installment 313 395 246 102 43 50 — 1,149 Indirect installment current period gross charge-offs 0.4 4.3 3.7 0.6 0.3 1.4 — 10.7 Consumer Lines of Credit: Current 38 61 14 2 3 117 1,044 1,279 Past due — 1 1 — — 13 3 18 Total consumer lines of credit 38 62 15 2 3 130 1,047 1,297 Consumer lines of credit current period gross charge-offs 0.1 — — — — 0.9 — 1.0 Total consumer loans 2,115 2,862 2,566 1,299 529 1,408 1,048 11,827 Total loans and leases $ 5,486 $ 6,624 $ 6,015 $ 3,537 $ 2,255 $ 5,148 $ 3,258 $ 32,323 Total charge-offs $ 0.8 $ 5.2 $ 5.2 $ 2.4 $ 2.7 $ 64.8 $ — $ 81.1
Schedule of Age Analysis of Past Due Loans, by Class	The following table provides an analysis of the aging of loans by class. TABLE 4.5 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL March 31, 2024 Commercial real estate $ 10 $ — $ 38 $ 48 $ 12,399 $ 12,447 $ 18 Commercial and industrial 7 — 39 46 7,301 7,347 20 Commercial leases 2 — 3 5 610 615 — Other — 1 2 3 137 140 — Total commercial loans and leases 19 1 82 102 20,447 20,549 38 Direct installment 8 1 6 15 2,697 2,712 — Residential mortgages 39 11 9 59 6,828 6,887 — Indirect installment 15 1 2 18 1,124 1,142 — Consumer lines of credit 6 3 6 15 1,279 1,294 — Total consumer loans 68 16 23 107 11,928 12,035 — Total loans and leases $ 87 $ 17 $ 105 $ 209 $ 32,375 $ 32,584 $ 38 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL December 31, 2023 Commercial real estate $ 21 $ — $ 42 $ 63 $ 12,242 $ 12,305 $ 18 Commercial and industrial 9 — 39 48 7,434 7,482 7 Commercial leases 2 — 3 5 594 599 — Other 1 1 — 2 108 110 — Total commercial loans and leases 33 1 84 118 20,378 20,496 25 Direct installment 7 1 5 13 2,728 2,741 — Residential mortgages 38 7 10 55 6,585 6,640 — Indirect installment 19 1 2 22 1,127 1,149 — Consumer lines of credit 10 2 6 18 1,279 1,297 — Total consumer loans 74 11 23 108 11,719 11,827 — Total loans and leases $ 107 $ 12 $ 107 $ 226 $ 32,097 $ 32,323 $ 25
Summary of Non-Performing Assets	Following is a summary of non-performing assets: TABLE 4.6 (dollars in millions) March 31, December 31, Non-accrual loans $ 105 $ 107 Total non-performing loans and leases 105 107 Other real estate owned 3 3 Total non-performing assets $ 108 $ 110 Asset quality ratios: Non-performing loans and leases / total loans and leases 0.32 % 0.33 % Non-performing assets plus 90 days or more past due / total loans and leases plus OREO 0.38 0.38
Summary of Financing Receivable, Modified	The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable, type of concession granted and the financial effect of the modifications made to borrowers experiencing financial difficulty: TABLE 4.7 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended March 31, 2024 Term Extension Direct installment $ 0.2 0.01 % The modified loans had an average increase in term of 114 months, extending the maturity date. Residential mortgages 0.7 0.01 The modified loans had an average increase in term of 46 months, extending the maturity date. Consumer lines of credit 0.5 0.04 The modified loans had an average increase in term of 235 months, extending the maturity date. Total 1.4 Rate Reduction Residential mortgages 0.1 — The term was extended, with a weighted average yield reduction of 100 basis points. Total 0.1 Term Extension and Rate Reduction Commercial real estate 0.9 0.01 Multiple modifications were made with no material financial effect. Residential mortgages 0.6 0.01 Multiple modifications were made with no material financial effect. Total 1.5 Balloon Payment Commercial real estate 0.6 — Multiple modifications were made with no material financial effect. Total 0.6 Other Commercial real estate 4.1 0.03 3 to 12 month payment deferrals with no income being earned on these loans. Commercial and industrial 0.6 0.01 Multiple modifications were made with no material financial effect. Total 4.7 Total Outstanding Modified $ 8.3 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended March 31, 2023 Term Extension Commercial and industrial $ 2.4 0.03 % The modified loans had an average increase in term of 9 months, extending the maturity date. Direct installment 0.1 — The repayment on the loans modified were extended, lowering the monthly repayment. Residential mortgages 0.1 — The repayment on the loans modified was extended, lowering the monthly repayment. Consumer lines of credit 0.2 0.02 The repayment on the loans modified was extended, lowering the monthly repayment. Total 2.8 Term Extension and Rate Reduction Direct installment 0.1 — The term was extended, with a weighted average yield reduction of 134 basis points. Residential mortgages 0.3 0.01 The term was extended, with a weighted average yield reduction of 113 basis points. Total 0.4 Other Commercial real estate 0.6 0.01 Multiple modifications were made with no material financial effect. Residential mortgages 0.1 — Multiple modifications were made with no material financial effect. Total 0.7 Total Outstanding Modified $ 3.9 We closely monitor the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of our modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: TABLE 4.9 Payment status - amortization cost basis: (in millions) Current 30-89 Days Past Due 90+ Days Past Due March 31, 2024 Commercial real estate $ 14.9 $ — $ — Commercial and industrial 20.0 — — Total commercial loans and leases 34.9 — — Direct installment 2.0 — 0.2 Residential mortgages 3.1 1.1 0.8 Consumer lines of credit 1.3 0.4 — Total consumer loans 6.4 1.5 1.0 Total $ 41.3 $ 1.5 $ 1.0 (in millions) Current 30-89 Days Past Due 90+ Days Past Due March 31, 2023 Commercial real estate $ 0.6 $ — $ — Commercial and industrial 2.4 — — Total commercial loans and leases 3.0 — — Direct installment 0.2 — — Residential mortgages 0.2 — 0.3 Consumer lines of credit 0.2 — — Total consumer loans 0.6 — 0.3 Total $ 3.6 $ — $ 0.3
Summary of Financing Receivable, Modified, Subsequent Default	Following is a summary of loans modified in a manner that grants a concession to a borrower experiencing financial difficulties, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due or in non-accrual and is within 12 months of restructuring. TABLE 4.8 Amortized cost basis of modified financing receivables that subsequently defaulted: (in millions) Term Extension Term Extension and Rate Reduction Balloon Payment Other Total Outstanding Modified Three Months Ended March 31, 2024 Commercial real estate $ 0.3 $ 0.9 $ 0.6 $ 8.7 $ 10.5 Commercial and industrial 21.5 0.3 — 0.6 22.4 Total commercial loans and leases 21.8 1.2 0.6 9.3 32.9 Residential mortgages 0.2 — — — 0.2 Total consumer loans 0.2 — — — 0.2 Total $ 22.0 $ 1.2 $ 0.6 $ 9.3 $ 33.1 (in millions) Term Extension Term Extension and Rate Reduction Other Total Outstanding Modified Three Months Ended March 31, 2023 Commercial real estate $ — $ — $ 0.6 $ 0.6 Commercial and industrial 1.6 — — 1.6 Total commercial loans and leases 1.6 — 0.6 2.2 Residential mortgages — 0.3 — 0.3 Consumer lines of credit 0.1 — — 0.1 Total consumer loans 0.1 0.3 — 0.4 Total $ 1.7 $ 0.3 $ 0.6 $ 2.6

ALLOWANCE FOR CREDIT LOSSES O_2

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Summary of Changes in Allowance for Credit Losses by Loan and Lease Class	Following is a summary of changes in the ACL, by loan and lease class: TABLE 5.1 (in millions) Balance at Charge- Recoveries Net Provision for Credit Losses Balance at Three Months Ended March 31, 2024 Commercial real estate $ 166.6 $ (7.1) $ 0.4 $ (6.7) $ 2.0 $ 161.9 Commercial and industrial 87.8 (3.9) 0.8 (3.1) 2.2 86.9 Commercial leases 21.2 (0.2) — (0.2) 1.4 22.4 Other 3.7 (0.9) 0.3 (0.6) 1.0 4.1 Total commercial loans and leases 279.3 (12.1) 1.5 (10.6) 6.6 275.3 Direct installment 33.8 (0.2) 0.2 — (3.2) 30.6 Residential mortgages 70.5 — — — 8.8 79.3 Indirect installment 12.8 (2.9) 0.6 (2.3) 2.0 12.5 Consumer lines of credit 9.2 (0.3) 0.4 0.1 (0.7) 8.6 Total consumer loans 126.3 (3.4) 1.2 (2.2) 6.9 131.0 Total allowance for credit losses on loans and leases 405.6 (15.5) 2.7 (12.8) 13.5 406.3 Allowance for unfunded loan commitments 21.5 — — — 0.4 21.9 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 427.1 $ (15.5) $ 2.7 $ (12.8) $ 13.9 $ 428.2 (in millions) Balance at Charge- Recoveries Net Provision Balance at Three Months Ended March 31, 2023 Commercial real estate $ 162.1 $ (6.5) $ 1.0 $ (5.5) $ 2.6 $ 159.2 Commercial and industrial 102.1 (5.8) 0.9 (4.9) 4.5 101.7 Commercial leases 13.5 — — — 1.3 14.8 Other 4.0 (0.8) 0.3 (0.5) 0.5 4.0 Total commercial loans and leases 281.7 (13.1) 2.2 (10.9) 8.9 279.7 Direct installment 35.9 (0.3) 0.2 (0.1) 0.4 36.2 Residential mortgages 55.5 (0.4) 0.2 (0.2) 5.1 60.4 Indirect installment 17.3 (2.6) 0.6 (2.0) 1.3 16.6 Consumer lines of credit 11.3 (0.3) 0.3 — (0.8) 10.5 Total consumer loans 120.0 (3.6) 1.3 (2.3) 6.0 123.7 Total allowance for credit losses on loans and leases 401.7 (16.7) 3.5 (13.2) 14.9 403.4 Allowance for unfunded loan commitments 21.4 — — — (0.9) 20.5 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 423.1 $ (16.7) $ 3.5 $ (13.2) $ 14.0 $ 423.9 Following is a summary of changes in the AULC by portfolio segment: TABLE 5.2 Three Months Ended 2024 2023 (in millions) Balance at beginning of period $ 21.5 $ 21.4 Provision for unfunded loan commitments and letters of credit: Commercial portfolio 0.5 (0.9) Consumer portfolio (0.1) — Balance at end of period $ 21.9 $ 20.5

LOAN SERVICING (Tables)

LOAN SERVICING (Tables) - Mortgage Servicing Rights	3 Months Ended
	Mar. 31, 2024
Servicing Assets at Fair Value [Line Items]
Schedule of Servicing Asset at Amortized Cost	The unpaid principal balance of mortgage loans serviced for others is listed below: TABLE 6.1 (in millions) March 31, December 31, Mortgage loans sold with servicing retained $ 5,924 $ 5,729 The following table summarizes activity relating to mortgage loans sold with servicing retained: TABLE 6.2 Three Months Ended (in millions) 2024 2023 Mortgage loans sold with servicing retained $ 316 $ 198 Pre-tax net gains (losses) resulting from above loan sales (1) 6 — Mortgage servicing fees (1) 4 3 (1) Recorded in mortgage banking operations on the Consolidated Statements of Income. Following is a summary of activity relating to MSRs: TABLE 6.3 Three Months Ended (in millions) 2024 2023 Balance at beginning of period $ 59.5 $ 52.8 Additions 3.9 2.5 Payoffs and curtailments (0.5) (0.3) Impairment (charge) / recovery 0.2 — Amortization / other (0.6) (0.7) Balance at end of period $ 62.5 $ 54.3 Fair value, beginning of period $ 71.8 $ 68.6 Fair value, end of period 75.2 67.8
Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities that relate to Transferor's Continuing Involvement	Following is a summary of the sensitivity of the fair value of MSRs to changes in key assumptions: TABLE 6.4 (dollars in millions) March 31, December 31, Weighted average life (months) 93 92 Constant prepayment rate (annualized) 7.8 % 7.9 % Discount rate 10.3 % 10.2 % Effect on fair value due to change in interest rates: +2.00% $ 6 $ 7 +1.00% 5 5 +0.50% 3 3 +0.25% 2 2 -0.25% (2) (2) -0.50% (4) (4) -1.00% (7) (8) -2.00% (16) (21) -3.00% (34) (42)

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Schedule of Lease, Cost	The components of lease expense were as follows: TABLE 7.1 Three Months Ended (dollars in millions) 2024 2023 Operating lease cost $ 10 $ 8 Variable lease cost 1 1 Finance lease cost 1 1 Total lease cost $ 12 $ 10
Schedule of Leases, Other Information	Other information related to leases is as follows: TABLE 7.2 Three Months Ended (dollars in millions) 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 8.68 9.13 Finance leases 19.27 20.61 Weighted average discount rate: Operating leases 3.0 % 2.6 % Finance leases 3.2 % 2.8 %
Schedule of Lessee, Operating Lease, Liability, Maturity	Future cash flows of lease liabilities are as follows: TABLE 7.3 (in millions) Operating Leases Finance Leases Total Leases March 31, 2024 2024 $ 32 $ 2 $ 34 2025 28 2 30 2026 25 2 27 2027 22 2 24 2028 20 2 22 Later years 136 34 170 Total lease payments 263 44 307 Less: imputed interest (51) (12) (63) Present value of lease liabilities $ 212 $ 32 $ 244
Schedule of Finance Lease, Liability, Fiscal Year Maturity	Future cash flows of lease liabilities are as follows: TABLE 7.3 (in millions) Operating Leases Finance Leases Total Leases March 31, 2024 2024 $ 32 $ 2 $ 34 2025 28 2 30 2026 25 2 27 2027 22 2 24 2028 20 2 22 Later years 136 34 170 Total lease payments 263 44 307 Less: imputed interest (51) (12) (63) Present value of lease liabilities $ 212 $ 32 $ 244

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities, Assets and Liabilities	The following table provides a summary of the assets and liabilities included in our Consolidated Financial Statements, as well as the maximum exposure to losses, associated with our interests related to VIEs for which we hold an interest, but are not the primary beneficiary. TABLE 8.1 (in millions) Total Assets Total Liabilities Maximum Exposure to Loss March 31, 2024 Trust preferred securities (1) $ 3 $ 73 $ — Tax credit partnerships 174 79 174 Other investments 28 — 28 Total $ 205 $ 152 $ 202 December 31, 2023 Trust preferred securities (1) $ 3 $ 73 $ — Tax credit partnerships 143 62 143 Other investments 40 6 40 Total $ 186 $ 141 $ 183 (1) Represents our investment in unconsolidated subsidiaries.
Schedule of Affordable Housing, Historic And New Market Tax Credit Partnerships	The following table presents the balances of our LIHTC, HTC and NMTC investments and related unfunded commitments: TABLE 8.2 (in millions) March 31, December 31, Tax credit investments included in other assets $ 95 $ 81 Unfunded tax credit investments 79 62
Schedule of Low Income Housing Tax Credits, Income Statement Effect	The following table summarizes the impact of these tax credit investments on the provision for income taxes in our Consolidated Statements of Income: TABLE 8.3 Three Months Ended (in millions) 2024 2023 Provision for income taxes: Amortization of tax credit investments under proportional method $ 5 $ 4 Tax credits from tax credit investments (5) (4) Other tax benefits related to tax credit investments (1) (1) Total impact on provision for income taxes $ (1) $ (1)

BORROWINGS (Tables)

BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Summary of Short-Term Borrowings	Following is a summary of short-term borrowings: TABLE 9.1 (in millions) March 31, December 31, Securities sold under repurchase agreements $ 242 $ 233 Federal Home Loan Bank advances 1,440 1,900 Federal funds purchased 275 260 Subordinated notes 117 113 Total short-term borrowings $ 2,074 $ 2,506
Summary of Long-term Borrowings	Following is a summary of long-term borrowings: TABLE 9.2 (in millions) March 31, December 31, Federal Home Loan Bank advances $ 1,350 $ 1,200 Senior notes 349 349 Subordinated notes 82 82 Junior subordinated debt 73 73 Other subordinated debt 267 267 Total long-term borrowings $ 2,121 $ 1,971
Schedule of Senior and Other Subordinated Debt	The following table provides information relating to our senior notes and other subordinated debt as of March 31, 2024. The subordinated notes are eligible for treatment as tier 2 capital for regulatory capital purposes. TABLE 9.3 (dollars in millions) Aggregate Principal Amount Issued Net Proceeds (5) Carrying Value Stated Maturity Date Interest Senior Notes: 5.150% Senior Notes due August 25, 2025 $ 350 $ 347 $ 349 8/25/2025 5.150 % Total senior notes 350 347 349 Other Subordinated Debt: 7.968% Fixed-To-Floating Rate Subordinated Notes due 2029 (1) 120 118 119 2/14/2029 7.968 % 4.875% Subordinated Notes due 2025 100 98 100 10/2/2025 4.875 % 8.605% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 (2) (4) 25 26 24 12/6/2028 8.605 % 5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 (3) (4) 25 24 24 5/29/2030 5.000 % Total other subordinated debt 270 266 267 Total $ 620 $ 613 $ 616 (1) Floating rate effective February 14, 2024, determined by the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 240 basis points. (2) Floating rate effective December 6, 2023, determined by the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 302 basis points. (3) Fixed rate until May 29, 2025, at which time it converts to a floating rate determined by three-month SOFR plus 464 basis points. (4) Assumed from an acquisition and adjusted to fair value at the time of acquisition. (5) After deducting underwriting discounts and commissions and offering costs. For the debt assumed from acquisitions, this is the fair value of the debt at the time of the acquisition.
Schedule of Junior Subordinated Debt Trusts	The following table provides information relating to the Trusts as of March 31, 2024: TABLE 9.4 (dollars in millions) Trust Common Junior Stated Interest Rate Rate Reset Factor F.N.B. Statutory Trust II $ 22 $ 1 $ 22 6/15/2036 7.24 % SOFR + 165 bps Yadkin Valley Statutory Trust I 25 1 23 12/15/2037 6.91 % SOFR + 132 bps FNB Financial Services Capital Trust I 25 1 23 9/30/2035 7.02 % SOFR + 146 bps Patapsco Statutory Trust I 5 — 5 12/15/2035 7.07 % SOFR + 148 bps Total $ 77 $ 3 $ 73

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts and Gross Fair Values of Derivative Assets and Derivative Liabilities	The following table presents notional amounts and gross fair values of our derivative assets and derivative liabilities which are not offset in the Consolidated Balance Sheets: TABLE 10.1 March 31, 2024 December 31, 2023 Notional Fair Value Notional Fair Value (in millions) Amount Asset Liability Amount Asset Liability Gross Derivatives Subject to master netting arrangements: Interest rate contracts – designated $ 1,700 $ — $ 2 $ 1,800 $ 1 $ — Interest rate swaps – not designated 5,645 99 17 5,660 74 35 Total subject to master netting arrangements 7,345 99 19 7,460 75 35 Not subject to master netting arrangements: Interest rate swaps – not designated 5,645 17 341 5,660 35 289 Interest rate lock commitments – not designated 242 3 — 239 5 — Forward delivery commitments – not designated 260 — — 294 1 4 Credit risk contracts – not designated 709 — — 629 — — Total not subject to master netting arrangements 6,856 20 341 6,822 41 293 Total $ 14,201 $ 119 $ 360 $ 14,282 $ 116 $ 328
Summary of Amounts Reclassified from Accumulated Other Comprehensive Income (AOCI)	The following table shows amounts reclassified from AOCI: TABLE 10.2 Amount of Gain (Loss) Recognized in OCI on Derivatives Location of Gain (Loss) Reclassified from AOCI into Income Amount of Gain (Loss) Reclassified from AOCI into Income Three Months Ended Three Months Ended (in millions) 2024 2023 2024 2023 Derivatives in cash flow hedging relationships: Interest rate contracts $ (12) $ 5 Interest income (expense) $ (9) $ (4) Other income — —
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	The following table represents gains (losses) recognized in the Consolidated Statements of Income on cash flow hedging relationships: TABLE 10.3 Three months ended March 31, 2024 2023 (in millions) Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Total amounts of income and expense line items presented in the Consolidated Statements of Income (the effects of cash flow hedges are included in these line items) $ 481 $ 28 $ 394 $ 10 The effects of cash flow hedging: Gain (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain (loss) reclassified from AOCI into net income (12) 4 (10) 6
Schedule of Derivative Financial Instruments on the Consolidated Statements of Income	The following table presents the effect of certain derivative financial instruments on the Consolidated Statements of Income: TABLE 10.4 Three Months Ended (in millions) Consolidated Statements of Income Location 2024 2023 Interest rate swaps Non-interest income - other $ — $ — Interest rate lock commitments Mortgage banking operations — — Forward delivery contracts Mortgage banking operations 4 (1) Credit risk contracts Non-interest income - other — —
Schedule of Offsetting Assets and Liabilities	The following table presents a reconciliation of the net amounts of derivative assets and derivative liabilities presented in the Consolidated Balance Sheets to the net amounts that would result in the event of offset: TABLE 10.5 Amount Not Offset in the (in millions) Net Amount Financial Cash Net March 31, 2024 Derivative Assets Interest rate contracts: Not designated $ 99 $ — $ 99 $ — Total $ 99 $ — $ 99 $ — Derivative Liabilities Interest rate contracts: Designated $ 2 $ — $ 2 $ — Not designated 17 — 17 — Total $ 19 $ — $ 19 $ — December 31, 2023 Derivative Assets Interest rate contracts: Designated $ 1 $ — $ 1 $ — Not designated 74 — 74 — Total $ 75 $ — $ 75 $ — Derivative Liabilities Interest rate contracts: Not designated $ 35 $ — $ 35 $ — Total $ 35 $ — $ 35 $ —

COMMITMENTS, CREDIT RISK AND _2

COMMITMENTS, CREDIT RISK AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Summary of Off-Balance Sheet Credit Risk Information	Following is a summary of off-balance sheet credit risk information: TABLE 11.1 (in millions) March 31, December 31, Commitments to extend credit $ 14,242 $ 13,656 Standby letters of credit 253 257

STOCK INCENTIVE PLANS (Tables)

STOCK INCENTIVE PLANS (Tables)	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Activity Relating to Restricted Stock Units	The following table summarizes the activity relating to restricted stock units during the periods indicated: TABLE 12.1 Three Months Ended March 31, 2024 2023 Units Weighted Units Weighted Unvested units outstanding at beginning of period 3,502,598 $ 12.89 4,821,182 $ 10.30 Granted 546,838 14.00 470,173 15.06 Net adjustment 320,315 — 288,800 8.04 Vested (873,153) 11.12 (1,198,383) 8.31 Forfeited/expired/canceled (12,460) 12.04 (539,233) 7.80 Dividend reinvestment — — 37,587 12.48 Unvested units outstanding at end of period 3,484,138 13.04 3,880,126 11.69
Schedule of Certain Information Related to Restricted Stock Units	The following table provides certain information related to restricted stock units: TABLE 12.2 (in millions) Three Months Ended 2024 2023 Stock-based compensation expense $ 9 $ 11 Tax benefit related to stock-based compensation expense 2 2 Fair value of units vested 11 17
Schedule of Components of Restricted Stock Units	The components of the restricted stock units as of March 31, 2024 are as follows: TABLE 12.3 (dollars in millions) Service- Performance- Total Unvested restricted stock units 2,527,342 956,796 3,484,138 Unrecognized compensation expense $ 8 $ 1 $ 9 Intrinsic value $ 36 $ 13 $ 49 Weighted average remaining life (in years) 1.66 1.83 1.71

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	Federal and state income tax expense and the statutory tax rate and the actual effective tax rate consist of the following: TABLE 13.1 Three Months Ended (dollars in millions) 2024 2023 Current income taxes: Federal taxes $ 17 $ 31 State taxes 2 2 Total current income taxes 19 33 Deferred income taxes: Federal taxes 13 2 State taxes 2 — Total deferred income taxes 15 2 Total income taxes $ 34 $ 35 Statutory federal tax rate 21.0 % 21.0 % Effective tax rate 21.5 19.5

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Schedule of Changes in AOCI, Net of Tax, by Component	The following table presents changes in AOCI, net of tax, by component: TABLE 14.1 (in millions) Unrealized Unrealized Unrecognized Total Three Months Ended March 31, 2024 Balance at beginning of period $ (160) $ (33) $ (42) $ (235) Other comprehensive (loss) income before reclassifications (13) (9) — (22) Amounts reclassified from AOCI — 7 — 7 Net current period other comprehensive (loss) income (13) (2) — (15) Balance at end of period $ (173) $ (35) $ (42) $ (250)

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Common Share	The following table sets forth the computation of basic and diluted earnings per common share: TABLE 15.1 Three Months Ended ( dollars in millions, except per share data) 2024 2023 Net income $ 122 $ 147 Less: Preferred stock dividends 6 2 Net income available to common stockholders $ 116 $ 145 Basic weighted average common shares outstanding 361,246,402 360,858,904 Net effect of dilutive stock options and restricted stock 1,372,876 4,071,384 Diluted weighted average common shares outstanding 362,619,278 364,930,288 Earnings per common share: Basic $ 0.32 $ 0.40 Diluted $ 0.32 $ 0.40

CASH FLOW INFORMATION (Tables)

CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2024
Supplemental Cash Flow Elements [Abstract]
Summary of Supplemental Cash Flow Information	Following is a summary of supplemental cash flow information: TABLE 16.1 Three Months Ended (in millions) 2024 2023 Interest paid on deposits and other borrowings $ 229 $ 101 Transfers of loans to other real estate owned 1 — Loans transferred to portfolio from held for sale 9 15

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
Schedule of Financial Information for Segments of FNB	The following table provides financial information for these segments of FNB. The information provided under the caption “Parent and Other” represents operations not considered to be reportable segments and/or general operating expenses of FNB, and includes the parent company, other non-bank subsidiaries and eliminations and adjustments to reconcile to the Consolidated Financial Statements. TABLE 17.1 (in millions) Community Wealth Insurance Parent and Consolidated At or for the Three Months Ended March 31, 2024 Interest income $ 542 $ — $ — $ 1 $ 543 Interest expense 218 — — 6 224 Net interest income 324 — — (5) 319 Provision for credit losses 14 — — — 14 Non-interest income 62 20 7 (1) 88 Non-interest expense (1) 211 13 4 5 233 Amortization of intangibles 4 — — — 4 Income tax expense (benefit) 34 2 1 (3) 34 Net income (loss) 123 5 2 (8) 122 Total assets 45,639 43 33 181 45,896 Total intangibles 2,507 9 26 — 2,542 At or for the Three Months Ended March 31, 2023 Interest income $ 442 $ — $ — $ 2 $ 444 Interest expense 98 — — 9 107 Net interest income 344 — — (7) 337 Provision for credit losses 14 — — — 14 Non-interest income 55 18 7 (1) 79 Non-interest expense (1) 195 13 4 3 215 Amortization of intangibles 5 — — — 5 Income tax expense (benefit) 38 1 — (4) 35 Net income (loss) 147 4 3 (7) 147 Total assets 43,998 38 31 79 44,146 Total intangibles 2,526 9 26 — 2,561 (1) Excludes amortization of intangibles, which is presented separately.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the balances of assets and liabilities measured at fair value on a recurring basis: TABLE 18.1 (in millions) Level 1 Level 2 Level 3 Total March 31, 2024 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 123 $ — $ — $ 123 U.S. government agencies — 72 — 72 U.S. government-sponsored entities — 272 — 272 Residential MBS: Agency MBS — 894 — 894 Agency collateralized mortgage obligations — 793 — 793 Agency commercial MBS — 1,005 — 1,005 States of the U.S. and political subdivisions (municipals) — 27 — 27 Other debt securities — 40 — 40 Total debt securities available for sale 123 3,103 — 3,226 Loans held for sale — 93 — 93 Loans receivable — — 46 46 Derivative financial instruments Trading — 115 — 115 Not for trading — 1 3 4 Total derivative financial instruments — 116 3 119 Total assets measured at fair value on a recurring basis $ 123 $ 3,312 $ 49 $ 3,484 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 357 $ — $ 357 Not for trading — 3 — 3 Total derivative financial instruments — 360 — 360 Total liabilities measured at fair value on a recurring basis $ — $ 360 $ — $ 360 (in millions) Level 1 Level 2 Level 3 Total December 31, 2023 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 420 $ — $ — $ 420 U.S. government agencies — 79 — 79 U.S. government-sponsored entities — 223 — 223 Residential MBS: Agency MBS — 752 — 752 Agency collateralized mortgage obligations — 832 — 832 Agency commercial MBS — 884 — 884 States of the U.S. and political subdivisions (municipals) — 27 — 27 Other debt securities — 37 — 37 Total debt securities available for sale 420 2,834 — 3,254 Loans held for sale — 150 — 150 Derivative financial instruments Trading — 109 — 109 Not for trading — 2 5 7 Total derivative financial instruments — 111 5 116 Total assets measured at fair value on a recurring basis $ 420 $ 3,095 $ 5 $ 3,520 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 324 $ — $ 324 Not for trading — 4 — 4 Total derivative financial instruments — 328 — 328 Total liabilities measured at fair value on a recurring basis $ — $ 328 $ — $ 328
Schedule of Additional Information about Assets Measured at Fair Value on Recurring Basis	The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized Level 3 inputs to determine fair value: TABLE 18.2 (in millions) Other Loans Receivable Interest Total Three Months Ended March 31, 2024 Balance at beginning of period $ — $ — $ 5 $ 5 Purchases, issuances, sales and settlements: Issuances — — 3 3 Settlements — — (5) (5) Transfers into Level 3 — 46 — 46 Balance at end of period $ — $ 46 $ 3 $ 49 Year Ended December 31, 2023 Balance at beginning of period $ — $ — $ — $ — Purchases, issuances, sales and settlements: Issuances — — 6 6 Settlements — — (1) (1) Balance at end of period $ — $ — $ 5 $ 5
Schedule of Additional Information about Assets Measured at Fair Value on Non-Recurring Basis	For assets measured at fair value on a non-recurring basis still held at the Balance Sheet date, the following table provides the hierarchy level and the fair value of the related assets or portfolios: TABLE 18.3 (in millions) Level 1 Level 2 Level 3 Total March 31, 2024 Collateral dependent loans $ — $ — $ 29 $ 29 Other assets - MSRs — — 1 1 December 31, 2023 Collateral dependent loans $ — $ — $ 35 $ 35 Indirect installment loans held for sale — — 338 338 Other assets - MSRs — — 12 12 Other assets - SBA servicing asset — — 1 1 Other real estate owned — — 2 2
Schedule of Fair Values of Financial Instruments	The fair values of our financial instruments are as follows: TABLE 18.4 Fair Value Measurements (in millions) Carrying Fair Level 1 Level 2 Level 3 March 31, 2024 Financial Assets Cash and cash equivalents $ 1,487 $ 1,487 $ 1,487 $ — $ — Debt securities available for sale 3,226 3,226 123 3,103 — Debt securities held to maturity 3,893 3,547 — 3,547 — Net loans and leases, including loans held for sale 32,285 30,591 — 93 30,498 Loan servicing rights 64 77 — — 77 Derivative assets 119 119 — 116 3 Accrued interest receivable 175 175 175 — — Financial Liabilities Deposits 34,735 34,679 28,050 6,629 — Short-term borrowings 2,074 2,103 2,103 — — Long-term borrowings 2,121 2,158 — 1,386 772 Derivative liabilities 360 360 — 360 — Accrued interest payable 64 64 64 — — December 31, 2023 Financial Assets Cash and cash equivalents $ 1,576 $ 1,576 $ 1,576 $ — $ — Debt securities available for sale 3,254 3,254 420 2,834 — Debt securities held to maturity 3,911 3,593 — 3,593 — Net loans and leases, including loans held for sale 32,405 30,641 — 150 30,491 Loan servicing rights 61 73 — — 73 Derivative assets 116 116 — 111 5 Accrued interest receivable 160 160 160 — — Financial Liabilities Deposits 34,711 34,654 28,496 6,158 — Short-term borrowings 2,506 2,505 2,505 — — Long-term borrowings 1,971 1,928 — 1,192 736 Derivative liabilities 328 328 — 328 — Accrued interest payable 69 69 69 — —

NATURE OF OPERATIONS - Addition

NATURE OF OPERATIONS - Additional Information (Details)	Mar. 31, 2024 state branch
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of states, company operating financial services | state	7
Number of branches | branch	348

NEW ACCOUNTING STANDARDS - Addi

NEW ACCOUNTING STANDARDS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2023-02 [Member]
Stockholders' equity attributable to parent	$ 6,050	$ 6,006	$ 5,788	$ 5,653
Adoption of new accounting standard
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity attributable to parent	(1)
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity attributable to parent	1,669	$ 1,740	$ 1,471	$ 1,370
Retained Earnings | Adoption of new accounting standard
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity attributable to parent	$ (0.5)

SECURITIES - Additional Informa

SECURITIES - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Schedule Of Securities [Line Items]
Debt securities available for sale, allowance for credit losses	$ 0	$ 0
Debt securities, available-for-sale, accrued interest, after allowance for credit loss	12,200,000	9,600,000
Debt securities held to maturity, allowance for credit losses	270,000	280,000
Debt securities, held-to-maturity, accrued interest, after allowance for credit loss	13,200,000	14,700,000
Debt securities, available-for-sale, realized loss (gain)	0	67,400,000	$ 0
Debt securities, available for sale, sold		648,700,000
Municipal bond portfolio, value	$ 1,000,000,000
Percentage of formal credit enhancement insurance of municipalities	61%
Corporate bond portfolio, at carrying value	$ 56,300,000
Municipal Bonds | Weighted Average
Schedule Of Securities [Line Items]
Average holding size of securities in bond portfolio	$ 2,500,000
Municipal Bonds | Credit Concentration Risk | General Obligation Bonds | A Rating or Better | Minimum
Schedule Of Securities [Line Items]
Percentage of portfolio	99%
Municipal Bonds | Geographic Concentration Risk | Pennsylvania, Ohio and Maryland
Schedule Of Securities [Line Items]
Percentage of portfolio	60%
Corporate Bond | Weighted Average
Schedule Of Securities [Line Items]
Average holding size of securities in bond portfolio	$ 3,100,000
US government
Schedule Of Securities [Line Items]
Unrealized loss on debt securities, available-for-sale and held-to-maturity, backed or sponsored percentage	84.70%
States of the U.S. and political subdivisions (municipals)
Schedule Of Securities [Line Items]
Debt securities held to maturity, allowance for credit losses	$ 60,000	60,000
Other debt securities
Schedule Of Securities [Line Items]
Debt securities held to maturity, allowance for credit losses	$ 210,000	$ 220,000

SECURITIES - Schedule of Amorti

SECURITIES - Schedule of Amortized Cost and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 3,449	$ 3,460
Gross Unrealized Gains	5	10
Gross Unrealized Losses	(228)	(216)
Fair  Value	3,226	3,254
U.S. Treasury
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	124	422
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1)	(2)
Fair  Value	123	420
U.S. government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	72	78
Gross Unrealized Gains	0	1
Gross Unrealized Losses	0	0
Fair  Value	72	79
U.S. government-sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	276	227
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(4)	(4)
Fair  Value	272	223
Agency MBS
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	959	814
Gross Unrealized Gains	1	0
Gross Unrealized Losses	(66)	(62)
Fair  Value	894	752
Agency collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	909	946
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(116)	(114)
Fair  Value	793	832
Agency commercial MBS
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,038	905
Gross Unrealized Gains	4	9
Gross Unrealized Losses	(37)	(30)
Fair  Value	1,005	884
States of the U.S. and political subdivisions (municipals)
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	30	30
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(3)	(3)
Fair  Value	27	27
Other debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	41	38
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1)	(1)
Fair  Value	$ 40	$ 37

SECURITIES - Schedule of Amor_2

SECURITIES - Schedule of Amortized Cost and Fair Value of Securities Held to Maturity (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Investment Securities Held To Maturity [Line Items]
Amortized Cost	$ 3,893	$ 3,911
Gross Unrealized Gains	4	8
Gross Unrealized Losses	(350)	(326)
Fair  Value	3,547	3,593
U.S. Treasury
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Fair  Value	1
U.S. government agencies
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1	1
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair  Value	1	1
U.S. government-sponsored entities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	28	68
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair  Value	28	68
Agency MBS
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1,018	1,057
Gross Unrealized Gains	1	2
Gross Unrealized Losses	(105)	(101)
Fair  Value	914	958
Agency collateralized mortgage obligations
Investment Securities Held To Maturity [Line Items]
Amortized Cost	797	824
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(108)	(104)
Fair  Value	689	720
Agency commercial MBS
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1,023	929
Gross Unrealized Gains	2	4
Gross Unrealized Losses	(51)	(43)
Fair  Value	974	890
States of the U.S. and political subdivisions (municipals)
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1,009	1,017
Gross Unrealized Gains	1	2
Gross Unrealized Losses	(85)	(77)
Fair  Value	925	942
Other debt securities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	16	15
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1)	(1)
Fair  Value	$ 15	$ 14

SECURITIES - Schedule of Amor_3

SECURITIES - Schedule of Amortized Cost and Fair Value of Securities, by Contractual Maturities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Schedule Of Securities [Line Items]
Available for sale, due in one year or less, amortized cost	$ 14
Available for sale, due after one year but within five years, amortized cost	464
Available for sale, due after five years but within ten years, amortized cost	35
Available for sale, due after ten years, amortized cost	30
Available for sale, with contractual maturities, amortized cost	543
Amortized Cost	3,449	$ 3,460
Available for sale, due in one year or less, fair value	14
Available for sale, due after one year but within five years, fair value	456
Available for sale, due after five years but within ten years, fair value	34
Available for sale, due after ten years, fair value	30
Available for sale, with contractual maturities, fair value	534
Fair Value	3,226	3,254
Held to maturity, due in one year or less, amortized cost	2
Held to maturity, due after one year but within five years, amortized cost	87
Held to maturity, due after five years but within ten years, amortized cost	224
Held to maturity, due after ten years, amortized cost	742
Held to maturity, with contractual maturities, amortized cost	1,055
Amortized Cost	3,893	3,911
Held to maturity, due in one year or less, fair value	2
Held to maturity, due after one year but within five years, fair value	84
Held to maturity, due after five years but within ten years, fair value	211
Held to maturity, due after ten years, fair value	673
Held to maturity, with contractual maturities, fair value	970
Fair Value	3,547	3,593
Agency MBS
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	959
Amortized Cost	959	814
Available for sale, fair value	894
Fair Value	894	752
Held to maturity, amortized cost	1,018
Amortized Cost	1,018	1,057
Held to maturity, fair value	914
Fair Value	914	958
Agency collateralized mortgage obligations
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	909
Amortized Cost	909	946
Available for sale, fair value	793
Fair Value	793	832
Held to maturity, amortized cost	797
Amortized Cost	797	824
Held to maturity, fair value	689
Fair Value	689	720
Agency commercial MBS
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	1,038
Amortized Cost	1,038	905
Available for sale, fair value	1,005
Fair Value	1,005	884
Held to maturity, amortized cost	1,023
Amortized Cost	1,023	929
Held to maturity, fair value	974
Fair Value	$ 974	$ 890

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Securities Pledged as Collateral (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Securities pledged (carrying value), to secure public deposits, trust deposits and for other purposes as required by law	$ 5,846	$ 6,190
Securities pledged (carrying value), as collateral for short-term borrowings	$ 270	$ 250
Securities pledged as a percent of total securities	85.90%	89.90%

SECURITIES - Schedule of Fair V

SECURITIES - Schedule of Fair Values and Unrealized Losses of Impaired Securities, by Length of Impairment (Details) $ in Millions	Mar. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	21	6
Debt securities, available-for-sale, 12 months or longer, number of positions | security	234	236
Debt securities, available-for-sale, number of positions | security	255	242
Debt securities, available-for-sale, less than 12 months	$ 524	$ 70
Debt securities, available-for-sale, 12 months or longer	2,134	2,235
Debt securities, available-for-sale, unrealized loss position	2,658	2,305
Debt securities, available-for-sale, less than 12 months, accumulated loss	(3)	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(225)	(216)
Debt securities, available-for-sale, accumulated loss	$ (228)	$ (216)
U.S. Treasury
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	0	0
Debt securities, available-for-sale, 12 months or longer, number of positions | security	2	2
Debt securities, available-for-sale, number of positions | security	2	2
Debt securities, available-for-sale, less than 12 months	$ 0	$ 0
Debt securities, available-for-sale, 12 months or longer	73	73
Debt securities, available-for-sale, unrealized loss position	73	73
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(1)	(2)
Debt securities, available-for-sale, accumulated loss	$ (1)	$ (2)
U.S. government agencies
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	2	2
Debt securities, available-for-sale, 12 months or longer, number of positions | security	13	12
Debt securities, available-for-sale, number of positions | security	15	14
Debt securities, available-for-sale, less than 12 months	$ 3	$ 4
Debt securities, available-for-sale, 12 months or longer	33	36
Debt securities, available-for-sale, unrealized loss position	36	40
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	0	0
Debt securities, available-for-sale, accumulated loss	$ 0	$ 0
U.S. government-sponsored entities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	4	1
Debt securities, available-for-sale, 12 months or longer, number of positions | security	7	7
Debt securities, available-for-sale, number of positions | security	11	8
Debt securities, available-for-sale, less than 12 months	$ 99	$ 25
Debt securities, available-for-sale, 12 months or longer	123	123
Debt securities, available-for-sale, unrealized loss position	222	148
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(4)	(4)
Debt securities, available-for-sale, accumulated loss	$ (4)	$ (4)
Agency MBS
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	4	0
Debt securities, available-for-sale, 12 months or longer, number of positions | security	104	104
Debt securities, available-for-sale, number of positions | security	108	104
Debt securities, available-for-sale, less than 12 months	$ 85	$ 0
Debt securities, available-for-sale, 12 months or longer	703	750
Debt securities, available-for-sale, unrealized loss position	788	750
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(66)	(62)
Debt securities, available-for-sale, accumulated loss	$ (66)	$ (62)
Agency collateralized mortgage obligations
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	0	0
Debt securities, available-for-sale, 12 months or longer, number of positions | security	69	71
Debt securities, available-for-sale, number of positions | security	69	71
Debt securities, available-for-sale, less than 12 months	$ 0	$ 0
Debt securities, available-for-sale, 12 months or longer	793	832
Debt securities, available-for-sale, unrealized loss position	793	832
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(116)	(114)
Debt securities, available-for-sale, accumulated loss	$ (116)	$ (114)
Agency commercial MBS
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	10	1
Debt securities, available-for-sale, 12 months or longer, number of positions | security	20	20
Debt securities, available-for-sale, number of positions | security	30	21
Debt securities, available-for-sale, less than 12 months	$ 334	$ 32
Debt securities, available-for-sale, 12 months or longer	366	377
Debt securities, available-for-sale, unrealized loss position	700	409
Debt securities, available-for-sale, less than 12 months, accumulated loss	(3)	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(34)	(30)
Debt securities, available-for-sale, accumulated loss	$ (37)	$ (30)
States of the U.S. and political subdivisions (municipals)
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	0	0
Debt securities, available-for-sale, 12 months or longer, number of positions | security	13	13
Debt securities, available-for-sale, number of positions | security	13	13
Debt securities, available-for-sale, less than 12 months	$ 0	$ 0
Debt securities, available-for-sale, 12 months or longer	27	27
Debt securities, available-for-sale, unrealized loss position	27	27
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(3)	(3)
Debt securities, available-for-sale, accumulated loss	$ (3)	$ (3)
Other debt securities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions | security	1	2
Debt securities, available-for-sale, 12 months or longer, number of positions | security	6	7
Debt securities, available-for-sale, number of positions | security	7	9
Debt securities, available-for-sale, less than 12 months	$ 3	$ 9
Debt securities, available-for-sale, 12 months or longer	16	17
Debt securities, available-for-sale, unrealized loss position	19	26
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(1)	(1)
Debt securities, available-for-sale, accumulated loss	$ (1)	$ (1)

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($) state	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 139,200,000		$ 128,600,000
Discount remaining	$ 38,400,000		42,600,000
Number of states, company operating financial services | state	7
Loan modification, accrued interest receivable	$ 10,000	$ 20,000
Loan modification, additional funds	0
Pooled reserves for all other classes of loans	$ 3,800,000		3,800,000
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period for loan to be in default	90 days
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period for loan to be in default	12 months
Total commercial loans and leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans modified, specific reserves	$ 500,000		5,300,000
Loans modified, pooled reserves	2,500,000		2,000,000
Total commercial loans and leases | Commercial loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, collateral dependent	63,600,000
Threshold for loans whose terms have been modified in a trouble debt restructuring, non accrual	1,000,000
Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying value of OREO through foreclosure	1,300,000		1,200,000
Mortgage loans on real estate, foreclosure	$ 13,100,000		$ 9,400,000

LOANS AND LEASES - Schedule of

LOANS AND LEASES - Schedule of Net of Unearned Income (Details) - USD ($) $ in Millions		Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount	[1]	$ 32,584	$ 32,323
Total commercial loans and leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		20,549	20,496
Total commercial loans and leases | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		12,447	12,305
Total commercial loans and leases | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		7,347	7,482
Total commercial loans and leases | Commercial leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		615	599
Total commercial loans and leases | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		140	110
Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		12,035	11,827
Total consumer loans | Direct installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		2,712	2,741
Total consumer loans | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		6,887	6,640
Total consumer loans | Indirect installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		1,142	1,149
Total consumer loans | Consumer lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		$ 1,294	$ 1,297
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

LOANS AND LEASES - Schedule o_2

LOANS AND LEASES - Schedule of Commercial Real Estate Loans (Details) - Commercial real estate - Loan Portfolio Diversification Risk	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Percent owner-occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of total loans and leases	29%	29%
Percent non-owner-occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of total loans and leases	71%	71%

LOANS AND LEASES - Schedule o_3

LOANS AND LEASES - Schedule of Origination Year (Details) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		$ 1,098		$ 5,486
Fiscal year before current fiscal year		5,478		6,624
Two years before current fiscal year		6,534		6,015
Three years before current fiscal year		5,839		3,537
Four years before current fiscal year		3,368		2,255
Prior		6,987		5,148
Revolving Loans Amortized Cost Basis		3,280		3,258
Total Loans and Leases	[1]	32,584		32,323
Current fiscal year, charge-off		0		0.8
Fiscal year before current fiscal year, charge-off		0.9		5.2
Two years before current fiscal year, charge-off		1.7		5.2
Three years before current fiscal year, charge-off		1.4		2.4
Four years before current fiscal year, charge-off		0.7		2.7
Prior, charge-off		10.8		64.8
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		15.5		81.1
Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		32,375		32,097
Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		209		226
Total commercial loans and leases
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		644		3,371
Fiscal year before current fiscal year		3,349		3,762
Two years before current fiscal year		3,745		3,449
Three years before current fiscal year		3,346		2,238
Four years before current fiscal year		2,111		1,726
Prior		5,125		3,740
Revolving Loans Amortized Cost Basis		2,229		2,210
Total Loans and Leases		20,549		20,496
Total Loans and Leases, charge-off		12.1	$ 13.1
Total commercial loans and leases | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		20,447		20,378
Total commercial loans and leases | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		102		118
Total commercial loans and leases | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		282		1,523
Fiscal year before current fiscal year		1,559		2,226
Two years before current fiscal year		2,282		2,401
Three years before current fiscal year		2,368		1,598
Four years before current fiscal year		1,545		1,295
Prior		4,147		3,012
Revolving Loans Amortized Cost Basis		264		250
Total Loans and Leases		12,447		12,305
Current fiscal year, charge-off		0		0.2
Fiscal year before current fiscal year, charge-off		0.1		0.4
Two years before current fiscal year, charge-off		0.1		0.4
Three years before current fiscal year, charge-off		0		0.7
Four years before current fiscal year, charge-off		0		0.2
Prior, charge-off		6.9		10.5
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		7.1	6.5	12.4
Total commercial loans and leases | Commercial real estate | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		12,399		12,242
Total commercial loans and leases | Commercial real estate | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		48		63
Total commercial loans and leases | Commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		278		1,508
Fiscal year before current fiscal year		1,534		2,133
Two years before current fiscal year		2,150		2,298
Three years before current fiscal year		2,222		1,449
Four years before current fiscal year		1,396		1,131
Prior		3,670		2,711
Revolving Loans Amortized Cost Basis		244		230
Total Loans and Leases		11,494		11,460
Total commercial loans and leases | Commercial real estate | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		10
Fiscal year before current fiscal year		19		66
Two years before current fiscal year		103		76
Three years before current fiscal year		100		136
Four years before current fiscal year		131		105
Prior		287		197
Revolving Loans Amortized Cost Basis		17		5
Total Loans and Leases		657		595
Total commercial loans and leases | Commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		4		5
Fiscal year before current fiscal year		6		27
Two years before current fiscal year		29		27
Three years before current fiscal year		46		13
Four years before current fiscal year		18		59
Prior		190		104
Revolving Loans Amortized Cost Basis		3		15
Total Loans and Leases		296		250
Total commercial loans and leases | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		282		1,555
Fiscal year before current fiscal year		1,508		1,398
Two years before current fiscal year		1,334		962
Three years before current fiscal year		898		586
Four years before current fiscal year		517		406
Prior		916		678
Revolving Loans Amortized Cost Basis		1,892		1,897
Total Loans and Leases		7,347		7,482
Current fiscal year, charge-off		0		0.1
Fiscal year before current fiscal year, charge-off		0.3		0.3
Two years before current fiscal year, charge-off		0.2		1
Three years before current fiscal year, charge-off		0.4		1
Four years before current fiscal year, charge-off		0.6		2.2
Prior, charge-off		2.4		46.6
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		3.9	5.8	51.2
Total commercial loans and leases | Commercial and industrial | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		7,301		7,434
Total commercial loans and leases | Commercial and industrial | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		46		48
Total commercial loans and leases | Commercial and industrial | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		282		1,509
Fiscal year before current fiscal year		1,445		1,369
Two years before current fiscal year		1,285		844
Three years before current fiscal year		765		575
Four years before current fiscal year		507		370
Prior		778		585
Revolving Loans Amortized Cost Basis		1,754		1,773
Total Loans and Leases		6,816		7,025
Total commercial loans and leases | Commercial and industrial | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		12
Fiscal year before current fiscal year		34		3
Two years before current fiscal year		21		56
Three years before current fiscal year		67		2
Four years before current fiscal year		2		12
Prior		74		35
Revolving Loans Amortized Cost Basis		33		35
Total Loans and Leases		231		155
Total commercial loans and leases | Commercial and industrial | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		34
Fiscal year before current fiscal year		29		26
Two years before current fiscal year		28		62
Three years before current fiscal year		66		9
Four years before current fiscal year		8		24
Prior		64		58
Revolving Loans Amortized Cost Basis		105		89
Total Loans and Leases		300		302
Total commercial loans and leases | Commercial leases
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		73		254
Fiscal year before current fiscal year		229		138
Two years before current fiscal year		129		86
Three years before current fiscal year		80		54
Four years before current fiscal year		49		25
Prior		55		42
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		615		599
Current fiscal year, charge-off		0		0
Fiscal year before current fiscal year, charge-off		0		0
Two years before current fiscal year, charge-off		0		0
Three years before current fiscal year, charge-off		0		0
Four years before current fiscal year, charge-off		0		0
Prior, charge-off		0.2		0
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		0.2	0	0
Total commercial loans and leases | Commercial leases | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		610		594
Total commercial loans and leases | Commercial leases | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		5		5
Total commercial loans and leases | Commercial leases | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		73		247
Fiscal year before current fiscal year		222		134
Two years before current fiscal year		127		82
Three years before current fiscal year		76		47
Four years before current fiscal year		42		24
Prior		53		41
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		593		575
Total commercial loans and leases | Commercial leases | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0
Fiscal year before current fiscal year		0		1
Two years before current fiscal year		0		0
Three years before current fiscal year		0		0
Four years before current fiscal year		1		0
Prior		1		1
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		2		2
Total commercial loans and leases | Commercial leases | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		7
Fiscal year before current fiscal year		7		3
Two years before current fiscal year		2		4
Three years before current fiscal year		4		7
Four years before current fiscal year		6		1
Prior		1		0
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		20		22
Total commercial loans and leases | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		7		39
Fiscal year before current fiscal year		53		0
Two years before current fiscal year		0		0
Three years before current fiscal year		0		0
Four years before current fiscal year		0		0
Prior		7		8
Revolving Loans Amortized Cost Basis		73		63
Total Loans and Leases		140		110
Current fiscal year, charge-off		0		0
Fiscal year before current fiscal year, charge-off		0		0
Two years before current fiscal year, charge-off		0		0
Three years before current fiscal year, charge-off		0		0
Four years before current fiscal year, charge-off		0		0
Prior, charge-off		0.9		4.5
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		0.9	0.8	4.5
Total commercial loans and leases | Other | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		137		108
Total commercial loans and leases | Other | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		3		2
Total commercial loans and leases | Other | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		7		39
Fiscal year before current fiscal year		53		0
Two years before current fiscal year		0		0
Three years before current fiscal year		0		0
Four years before current fiscal year		0		0
Prior		7		8
Revolving Loans Amortized Cost Basis		73		63
Total Loans and Leases		140		110
Total consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		454		2,115
Fiscal year before current fiscal year		2,129		2,862
Two years before current fiscal year		2,789		2,566
Three years before current fiscal year		2,493		1,299
Four years before current fiscal year		1,257		529
Prior		1,862		1,408
Revolving Loans Amortized Cost Basis		1,051		1,048
Total Loans and Leases		12,035		11,827
Total Loans and Leases, charge-off		3.4	3.6
Total consumer loans | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		11,928		11,719
Total consumer loans | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		107		108
Total consumer loans | Direct installment
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		68		340
Fiscal year before current fiscal year		327		713
Two years before current fiscal year		693		784
Three years before current fiscal year		760		393
Four years before current fiscal year		380		137
Prior		484		374
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		2,712		2,741
Current fiscal year, charge-off		0		0
Fiscal year before current fiscal year, charge-off		0		0.2
Two years before current fiscal year, charge-off		0		0.1
Three years before current fiscal year, charge-off		0.1		0.1
Four years before current fiscal year, charge-off		0		0
Prior, charge-off		0.1		0.2
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		0.2	0.3	0.6
Total consumer loans | Direct installment | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		68		340
Fiscal year before current fiscal year		326		712
Two years before current fiscal year		691		784
Three years before current fiscal year		759		392
Four years before current fiscal year		379		136
Prior		474		364
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		2,697		2,728
Total consumer loans | Direct installment | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0
Fiscal year before current fiscal year		1		1
Two years before current fiscal year		2		0
Three years before current fiscal year		1		1
Four years before current fiscal year		1		1
Prior		10		10
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		15		13
Total consumer loans | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		283		1,424
Fiscal year before current fiscal year		1,471		1,692
Two years before current fiscal year		1,674		1,521
Three years before current fiscal year		1,498		802
Four years before current fiscal year		786		346
Prior		1,174		854
Revolving Loans Amortized Cost Basis		1		1
Total Loans and Leases		6,887		6,640
Current fiscal year, charge-off		0		0
Fiscal year before current fiscal year, charge-off		0		0
Two years before current fiscal year, charge-off		0		0
Three years before current fiscal year, charge-off		0		0
Four years before current fiscal year, charge-off		0		0
Prior, charge-off		0		0.7
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		0	0.4	0.7
Total consumer loans | Residential mortgages | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		283		1,421
Fiscal year before current fiscal year		1,464		1,686
Two years before current fiscal year		1,666		1,516
Three years before current fiscal year		1,493		799
Four years before current fiscal year		783		343
Prior		1,138		819
Revolving Loans Amortized Cost Basis		1		1
Total Loans and Leases		6,828		6,585
Total consumer loans | Residential mortgages | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		3
Fiscal year before current fiscal year		7		6
Two years before current fiscal year		8		5
Three years before current fiscal year		5		3
Four years before current fiscal year		3		3
Prior		36		35
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		59		55
Total consumer loans | Indirect installment
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		101		313
Fiscal year before current fiscal year		295		395
Two years before current fiscal year		363		246
Three years before current fiscal year		220		102
Four years before current fiscal year		88		43
Prior		75		50
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		1,142		1,149
Current fiscal year, charge-off		0		0.4
Fiscal year before current fiscal year, charge-off		0.5		4.3
Two years before current fiscal year, charge-off		1.3		3.7
Three years before current fiscal year, charge-off		0.9		0.6
Four years before current fiscal year, charge-off		0.1		0.3
Prior, charge-off		0.1		1.4
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		2.9	2.6	10.7
Total consumer loans | Indirect installment | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		101		311
Fiscal year before current fiscal year		293		387
Two years before current fiscal year		356		238
Three years before current fiscal year		214		100
Four years before current fiscal year		86		42
Prior		74		49
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		1,124		1,127
Total consumer loans | Indirect installment | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		2
Fiscal year before current fiscal year		2		8
Two years before current fiscal year		7		8
Three years before current fiscal year		6		2
Four years before current fiscal year		2		1
Prior		1		1
Revolving Loans Amortized Cost Basis		0		0
Total Loans and Leases		18		22
Total consumer loans | Consumer lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		2		38
Fiscal year before current fiscal year		36		62
Two years before current fiscal year		59		15
Three years before current fiscal year		15		2
Four years before current fiscal year		3		3
Prior		129		130
Revolving Loans Amortized Cost Basis		1,050		1,047
Total Loans and Leases		1,294		1,297
Current fiscal year, charge-off		0		0.1
Fiscal year before current fiscal year, charge-off		0		0
Two years before current fiscal year, charge-off		0.1		0
Three years before current fiscal year, charge-off		0		0
Four years before current fiscal year, charge-off		0		0
Prior, charge-off		0.2		0.9
Revolving Loans Amortized Cost Basis, charge-off		0		0
Total Loans and Leases, charge-off		0.3	$ 0.3	1
Total consumer loans | Consumer lines of credit | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		2		38
Fiscal year before current fiscal year		36		61
Two years before current fiscal year		59		14
Three years before current fiscal year		14		2
Four years before current fiscal year		2		3
Prior		117		117
Revolving Loans Amortized Cost Basis		1,049		1,044
Total Loans and Leases		1,279		1,279
Total consumer loans | Consumer lines of credit | Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0
Fiscal year before current fiscal year		0		1
Two years before current fiscal year		0		1
Three years before current fiscal year		1		0
Four years before current fiscal year		1		0
Prior		12		13
Revolving Loans Amortized Cost Basis		1		3
Total Loans and Leases		$ 15		$ 18
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

LOANS AND LEASES - Schedule o_4

LOANS AND LEASES - Schedule of Age Analysis of Past Due Loans (Details) - USD ($) $ in Millions		Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total Loans and Leases	[1]	$ 32,584	$ 32,323
90 Days Past Due and Still Accruing		17	12
Non-accrual loans		105	107
Non-accrual with No ACL		38	25
30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		87	107
Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		209	226
Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		32,375	32,097
Total commercial loans and leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		20,549	20,496
90 Days Past Due and Still Accruing		1	1
Non-accrual loans		82	84
Non-accrual with No ACL		38	25
Total commercial loans and leases | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		19	33
Total commercial loans and leases | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		102	118
Total commercial loans and leases | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		20,447	20,378
Total commercial loans and leases | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		12,447	12,305
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		38	42
Non-accrual with No ACL		18	18
Total commercial loans and leases | Commercial real estate | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		10	21
Total commercial loans and leases | Commercial real estate | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		48	63
Total commercial loans and leases | Commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		12,399	12,242
Total commercial loans and leases | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7,347	7,482
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		39	39
Non-accrual with No ACL		20	7
Total commercial loans and leases | Commercial and industrial | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7	9
Total commercial loans and leases | Commercial and industrial | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		46	48
Total commercial loans and leases | Commercial and industrial | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7,301	7,434
Total commercial loans and leases | Commercial leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		615	599
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		3	3
Non-accrual with No ACL		0	0
Total commercial loans and leases | Commercial leases | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		2	2
Total commercial loans and leases | Commercial leases | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		5	5
Total commercial loans and leases | Commercial leases | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		610	594
Total commercial loans and leases | Other
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		140	110
90 Days Past Due and Still Accruing		1	1
Non-accrual loans		2	0
Non-accrual with No ACL		0	0
Total commercial loans and leases | Other | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		0	1
Total commercial loans and leases | Other | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		3	2
Total commercial loans and leases | Other | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		137	108
Total consumer loans
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		12,035	11,827
90 Days Past Due and Still Accruing		16	11
Non-accrual loans		23	23
Non-accrual with No ACL		0	0
Total consumer loans | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		68	74
Total consumer loans | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		107	108
Total consumer loans | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		11,928	11,719
Total consumer loans | Direct installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		2,712	2,741
90 Days Past Due and Still Accruing		1	1
Non-accrual loans		6	5
Non-accrual with No ACL		0	0
Total consumer loans | Direct installment | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		8	7
Total consumer loans | Direct installment | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		15	13
Total consumer loans | Direct installment | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		2,697	2,728
Total consumer loans | Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		6,887	6,640
90 Days Past Due and Still Accruing		11	7
Non-accrual loans		9	10
Non-accrual with No ACL		0	0
Total consumer loans | Residential mortgages | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		39	38
Total consumer loans | Residential mortgages | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		59	55
Total consumer loans | Residential mortgages | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		6,828	6,585
Total consumer loans | Indirect installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,142	1,149
90 Days Past Due and Still Accruing		1	1
Non-accrual loans		2	2
Non-accrual with No ACL		0	0
Total consumer loans | Indirect installment | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		15	19
Total consumer loans | Indirect installment | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		18	22
Total consumer loans | Indirect installment | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,124	1,127
Total consumer loans | Consumer lines of credit
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,294	1,297
90 Days Past Due and Still Accruing		3	2
Non-accrual loans		6	6
Non-accrual with No ACL		0	0
Total consumer loans | Consumer lines of credit | 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		6	10
Total consumer loans | Consumer lines of credit | Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		15	18
Total consumer loans | Consumer lines of credit | Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		$ 1,279	$ 1,279
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

LOANS AND LEASES - Schedule o_5

LOANS AND LEASES - Schedule of Non-Performing Assets (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans	$ 105	$ 107
Non-Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans	105	107
Total non-performing loans and leases	105	107
Other real estate owned	3	3
Total non-performing assets	$ 108	$ 110
Non-performing loans and leases / total loans and leases	0.32%	0.33%
Non-performing assets plus 90 days or more past due / total loans and leases plus OREO	0.38%	0.38%
Past due	90 days	90 days

LOANS AND LEASES - Schedule o_6

LOANS AND LEASES - Schedule of Loan Modifications (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 8.3	$ 3.9
Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	1.4	2.8
Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	0.1
Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	1.5	0.4
Balloon Payment
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	0.6
Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	4.7	0.7
Direct installment | Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.2	$ 0.1
% of Total Class of Financing Receivable	0.01%	0%
Term increase from modification	114 months
Direct installment | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis		$ 0.1
% of Total Class of Financing Receivable		0%
Term reduction from modification		1.34%
Residential mortgages | Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.7	$ 0.1
% of Total Class of Financing Receivable	0.01%	0%
Term increase from modification	46 months
Residential mortgages | Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.1
% of Total Class of Financing Receivable	0%
Term reduction from modification	1%
Residential mortgages | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.6	$ 0.3
% of Total Class of Financing Receivable	0.01%	0.01%
Term reduction from modification		1.13%
Residential mortgages | Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis		$ 0.1
% of Total Class of Financing Receivable		0%
Consumer lines of credit | Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.5	$ 0.2
% of Total Class of Financing Receivable	0.04%	0.02%
Term increase from modification	235 months
Commercial real estate | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.9
% of Total Class of Financing Receivable	0.01%
Commercial real estate | Balloon Payment
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.6
% of Total Class of Financing Receivable	0%
Commercial real estate | Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 4.1	$ 0.6
% of Total Class of Financing Receivable	0.03%	0.01%
Commercial real estate | Other | Maximum
Financing Receivable, Modified [Line Items]
Term for payment deferrals	12 months
Commercial real estate | Other | Minimum
Financing Receivable, Modified [Line Items]
Term for payment deferrals	3 months
Commercial and industrial | Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis		$ 2.4
% of Total Class of Financing Receivable		0.03%
Term increase from modification		9 months
Commercial and industrial | Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.6
% of Total Class of Financing Receivable	0.01%

LOANS AND LEASES - Schedule o_7

LOANS AND LEASES - Schedule of Loan Modifications, Subsequently Defaulted (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	$ 33.1	$ 2.6
Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	22	1.7
Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	1.2	0.3
Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.6
Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	9.3	0.6
Total commercial loans and leases
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	32.9	2.2
Total commercial loans and leases | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	21.8	1.6
Total commercial loans and leases | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	1.2	0
Total commercial loans and leases | Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.6
Total commercial loans and leases | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	9.3	0.6
Total commercial loans and leases | Commercial real estate
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	10.5	0.6
Total commercial loans and leases | Commercial real estate | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.3	0
Total commercial loans and leases | Commercial real estate | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.9	0
Total commercial loans and leases | Commercial real estate | Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.6
Total commercial loans and leases | Commercial real estate | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	8.7	0.6
Total commercial loans and leases | Commercial and industrial
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	22.4	1.6
Total commercial loans and leases | Commercial and industrial | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	21.5	1.6
Total commercial loans and leases | Commercial and industrial | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.3	0
Total commercial loans and leases | Commercial and industrial | Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0
Total commercial loans and leases | Commercial and industrial | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.6	0
Total consumer loans
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	0.4
Total consumer loans | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	0.1
Total consumer loans | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0	0.3
Total consumer loans | Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0
Total consumer loans | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0	0
Total consumer loans | Residential mortgages
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	0.3
Total consumer loans | Residential mortgages | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	0
Total consumer loans | Residential mortgages | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0	0.3
Total consumer loans | Residential mortgages | Balloon Payment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0
Total consumer loans | Residential mortgages | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	$ 0	0
Total consumer loans | Consumer lines of credit
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted		0.1
Total consumer loans | Consumer lines of credit | Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted		0.1
Total consumer loans | Consumer lines of credit | Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted		0
Total consumer loans | Consumer lines of credit | Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted		$ 0

LOANS AND LEASES - Schedule o_8

LOANS AND LEASES - Schedule of Loan Modifications, Aging Analysis (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Current
Financing Receivable, Modified [Line Items]
Total	$ 41.3	$ 3.6
30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	1.5	0
90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	1	0.3
Total commercial loans and leases | Current
Financing Receivable, Modified [Line Items]
Total	34.9	3
Total commercial loans and leases | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total commercial loans and leases | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total commercial loans and leases | Commercial real estate | Current
Financing Receivable, Modified [Line Items]
Total	14.9	0.6
Total commercial loans and leases | Commercial real estate | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total commercial loans and leases | Commercial real estate | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total commercial loans and leases | Commercial and industrial | Current
Financing Receivable, Modified [Line Items]
Total	20	2.4
Total commercial loans and leases | Commercial and industrial | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total commercial loans and leases | Commercial and industrial | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total consumer loans | Current
Financing Receivable, Modified [Line Items]
Total	6.4	0.6
Total consumer loans | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	1.5	0
Total consumer loans | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	1	0.3
Total consumer loans | Direct installment | Current
Financing Receivable, Modified [Line Items]
Total	2	0.2
Total consumer loans | Direct installment | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0	0
Total consumer loans | Direct installment | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.2	0
Total consumer loans | Residential mortgages | Current
Financing Receivable, Modified [Line Items]
Total	3.1	0.2
Total consumer loans | Residential mortgages | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	1.1	0
Total consumer loans | Residential mortgages | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.8	0.3
Total consumer loans | Consumer lines of credit | Current
Financing Receivable, Modified [Line Items]
Total	1.3	0.2
Total consumer loans | Consumer lines of credit | 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.4	0
Total consumer loans | Consumer lines of credit | 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	$ 0	$ 0

ALLOWANCE FOR CREDIT LOSSES O_3

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES - Schedule of Changes in Allowance for Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	$ 406
Charge- Offs	(15.5)		$ (81.1)
Provision for Credit Losses	13.9	$ 14.1
Balance at End of Period	406		406
Unfunded loan commitment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	21.5	21.4	21.4
Charge- Offs	0	0
Recoveries	0	0
Net (Charge- Offs) Recoveries	0	0
Provision for Credit Losses	0.4	(0.9)
Balance at End of Period	21.9	20.5	21.5
Total commercial loans and leases
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	279.3	281.7	281.7
Charge- Offs	(12.1)	(13.1)
Recoveries	1.5	2.2
Net (Charge- Offs) Recoveries	(10.6)	(10.9)
Provision for Credit Losses	6.6	8.9
Balance at End of Period	275.3	279.7	279.3
Total commercial loans and leases | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	166.6	162.1	162.1
Charge- Offs	(7.1)	(6.5)	(12.4)
Recoveries	0.4	1
Net (Charge- Offs) Recoveries	(6.7)	(5.5)
Provision for Credit Losses	2	2.6
Balance at End of Period	161.9	159.2	166.6
Total commercial loans and leases | Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	87.8	102.1	102.1
Charge- Offs	(3.9)	(5.8)	(51.2)
Recoveries	0.8	0.9
Net (Charge- Offs) Recoveries	(3.1)	(4.9)
Provision for Credit Losses	2.2	4.5
Balance at End of Period	86.9	101.7	87.8
Total commercial loans and leases | Commercial leases
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	21.2	13.5	13.5
Charge- Offs	(0.2)	0	0
Recoveries	0	0
Net (Charge- Offs) Recoveries	(0.2)	0
Provision for Credit Losses	1.4	1.3
Balance at End of Period	22.4	14.8	21.2
Total commercial loans and leases | Other
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	3.7	4	4
Charge- Offs	(0.9)	(0.8)	(4.5)
Recoveries	0.3	0.3
Net (Charge- Offs) Recoveries	(0.6)	(0.5)
Provision for Credit Losses	1	0.5
Balance at End of Period	4.1	4	3.7
Total commercial loans and leases | Unfunded loan commitment
Allowance for Loan and Lease Losses [Roll Forward]
Provision for Credit Losses	0.5	(0.9)
Total consumer loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	126.3	120	120
Charge- Offs	(3.4)	(3.6)
Recoveries	1.2	1.3
Net (Charge- Offs) Recoveries	(2.2)	(2.3)
Provision for Credit Losses	6.9	6
Balance at End of Period	131	123.7	126.3
Total consumer loans | Direct installment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	33.8	35.9	35.9
Charge- Offs	(0.2)	(0.3)	(0.6)
Recoveries	0.2	0.2
Net (Charge- Offs) Recoveries	0	(0.1)
Provision for Credit Losses	(3.2)	0.4
Balance at End of Period	30.6	36.2	33.8
Total consumer loans | Residential mortgages
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	70.5	55.5	55.5
Charge- Offs	0	(0.4)	(0.7)
Recoveries	0	0.2
Net (Charge- Offs) Recoveries	0	(0.2)
Provision for Credit Losses	8.8	5.1
Balance at End of Period	79.3	60.4	70.5
Total consumer loans | Indirect installment
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	12.8	17.3	17.3
Charge- Offs	(2.9)	(2.6)	(10.7)
Recoveries	0.6	0.6
Net (Charge- Offs) Recoveries	(2.3)	(2)
Provision for Credit Losses	2	1.3
Balance at End of Period	12.5	16.6	12.8
Total consumer loans | Consumer lines of credit
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	9.2	11.3	11.3
Charge- Offs	(0.3)	(0.3)	(1)
Recoveries	0.4	0.3
Net (Charge- Offs) Recoveries	0.1	0
Provision for Credit Losses	(0.7)	(0.8)
Balance at End of Period	8.6	10.5	9.2
Total consumer loans | Unfunded loan commitment
Allowance for Loan and Lease Losses [Roll Forward]
Provision for Credit Losses	(0.1)	0
Allowance for credit losses on loans and leases
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	405.6	401.7	401.7
Charge- Offs	(15.5)	(16.7)
Recoveries	2.7	3.5
Net (Charge- Offs) Recoveries	(12.8)	(13.2)
Provision for Credit Losses	13.5	14.9
Balance at End of Period	406.3	403.4	405.6
Allowance for credit losses on loans and leases and allowance for unfunded loan commitments
Allowance for Loan and Lease Losses [Roll Forward]
Balance at Beginning of Period	427.1	423.1	423.1
Charge- Offs	(15.5)	(16.7)
Recoveries	2.7	3.5
Net (Charge- Offs) Recoveries	(12.8)	(13.2)
Provision for Credit Losses	13.9	14
Balance at End of Period	$ 428.2	$ 423.9	$ 427.1

ALLOWANCE FOR CREDIT LOSSES O_4

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Percentage of increase, housing price index	7.40%		5.30%
Percentage of increase, commercial real estate price index	3.60%		0.10%
Percentage of increase (decline), S&P volatility in next fiscal year	19.60%		(4.00%)
Percentage of decline, S&P volatility in next second year	3.50%		2.90%
Allowance for credit loss	$ 406		$ 406
Financing receivable, provision for credit losses	13.9	$ 14.1
Allowance for credit losses on loans and leases
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit loss	406.3	403.4	$ 405.6	$ 401.7
Financing receivable, allowance for credit loss, period increase (decrease)	$ 0.7
Financing receivable, allowance for credit loss, period decrease, percentage	0.20%
Financing receivable, allowance for credit loss, ratio	1.25%		1.25%
Financing receivable, provision for credit losses	$ 13.5	14.9
Financing receivable, allowance for credit loss, net charge-offs (recovery)	$ 12.8	$ 13.2
Financing receivable, allowance for credit loss, net charge-offs (recovery), percentage	0.16%	0.18%

LOAN SERVICING - Schedule of Ac

LOAN SERVICING - Schedule of Activity in MSR (Details) - Mortgage Servicing Rights - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Servicing Assets at Fair Value [Line Items]
Mortgage loans sold with servicing retained	$ 5,924,000,000		$ 5,729,000,000
Mortgage loans sold with servicing retained	316,000,000	$ 198,000,000
Pre-tax net gains (losses) resulting from above loan sales	6,000,000	0
Mortgage servicing fees	4,000,000	3,000,000
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	59,500,000	52,800,000
Additions	3,900,000	2,500,000
Payoffs and curtailments	(500,000)	(300,000)
Impairment (charge) / recovery	200,000	0
Amortization / other	(600,000)	(700,000)
Balance at end of period	62,500,000	54,300,000
Fair value, beginning of period	71,800,000	68,600,000
Fair value, end of period	75,200,000	$ 67,800,000
Valuation allowance for servicing rights	$ 0		$ 200,000

LOAN SERVICING - Schedule of Se

LOAN SERVICING - Schedule of Sensitivity of Fair Value to Changes in Key Assumptions (Details) - Mortgage Servicing Rights - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Assumption for Fair Value as of Balance Sheet Date of Assets or Liabilities that relate to Transferor's Continuing Involvement [Line Items]
Weighted average life (months)	93 months	92 months
Constant prepayment rate (annualized)	7.80%	7.90%
Discount rate	10.30%	10.20%
Sensitivity analysis of fair value, change in interest rates, plus 2.00%	$ 6	$ 7
Sensitivity analysis of fair value, change in interest rates, plus 1.00%	5	5
Sensitivity analysis of fair value, change in interest rates, plus 0.50%	3	3
Sensitivity analysis of fair value, change in interest rates, plus 0.25%	2	2
Sensitivity analysis of fair value, change in interest rates, minus 0.25%	(2)	(2)
Sensitivity analysis of fair value, change in interest rates, minus 0.50%	(4)	(4)
Sensitivity analysis of fair value, change in interest rates, minus 1.00%	(7)	(8)
Sensitivity analysis of fair value, change in interest rates, minus 2.00%	(16)	(21)
Sensitivity analysis of fair value, change in interest rates, minus 3.00%	$ (34)	$ (42)

LEASES - Additional Information

LEASES - Additional Information (Details) $ in Millions	Mar. 31, 2024 USD ($) option
Lessee, Lease, Description [Line Items]
Operating lease, right-of-use asset	$ 180.2
Operating lease, liability	212.4
Finance lease right-of-use asset	31.1
Finance lease liability	32.4
Lessee, operating lease, right-of-use asset, lease not yet commenced	39.6
Lessee, operating lease, lease not yet commenced, liability	$ 44.8
Minimum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, number of options to renew | option	1
Lessee, finance lease, number of options to renew | option	1
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, lease not yet commenced, term of contract	20 years

LEASES - Schedule of Lease Expe

LEASES - Schedule of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Operating lease cost	$ 10	$ 8
Variable lease cost	1	1
Finance lease cost	1	1
Total lease cost	$ 12	$ 10

LEASES - Schedule of Other Info

LEASES - Schedule of Other Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 7	$ 7
Operating cash flows from finance leases	0	0
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	2	0
Finance leases	$ 0	$ 0
Weighted average remaining lease term (years):
Operating leases	8 years 8 months 4 days	9 years 1 month 17 days
Finance leases	19 years 3 months 7 days	20 years 7 months 9 days
Weighted average discount rate:
Operating leases	3%	2.60%
Finance leases	3.20%	2.80%

LEASES - Schedule of Future Cas

LEASES - Schedule of Future Cash Flow of Lease Liabilities (Details) $ in Millions	Mar. 31, 2024 USD ($)
Operating Leases
2024	$ 32
2025	28
2026	25
2027	22
2028	20
Later years	136
Total lease payments	263
Less: imputed interest	(51)
Present value of lease liabilities	212.4
Finance Leases
2024	2
2025	2
2026	2
2027	2
2028	2
Later years	34
Total lease payments	44
Less: imputed interest	(12)
Present value of lease liabilities	32.4
Total Leases
2024	34
2025	30
2026	27
2027	24
2028	22
Later years	170
Total lease payments	307
Less: imputed interest	(63)
Present value of lease liabilities	$ 244

VARIABLE INTEREST ENTITIES - Sc

VARIABLE INTEREST ENTITIES - Schedule of Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Variable Interest Entity [Line Items]
Total Assets	$ 45,896	$ 46,158	$ 44,146
Total Liabilities	39,890	40,108
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total Assets	205	186
Total Liabilities	152	141
Maximum Exposure to Loss	202	183
Variable Interest Entity, Primary Beneficiary | Trust preferred securities
Variable Interest Entity [Line Items]
Total Assets	3	3
Total Liabilities	73	73
Maximum Exposure to Loss	0	0
Variable Interest Entity, Primary Beneficiary | Tax credit partnerships
Variable Interest Entity [Line Items]
Total Assets	174	143
Total Liabilities	79	62
Maximum Exposure to Loss	174	143
Variable Interest Entity, Primary Beneficiary | Other investments
Variable Interest Entity [Line Items]
Total Assets	28	40
Total Liabilities	0	6
Maximum Exposure to Loss	$ 28	$ 40

VARIABLE INTEREST ENTITIES - _2

VARIABLE INTEREST ENTITIES - Schedule of Trust-Preferred Securities (Details)	3 Months Ended
	Mar. 31, 2024
Trust Preferred Securities | Maximum
Variable Interest Entity [Line Items]
Deferral period for payment of interest	5 years

VARIABLE INTEREST ENTITIES - _3

VARIABLE INTEREST ENTITIES - Schedule of Schedule of Affordable Housing, Historic And New Market Tax Credit Partnerships (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Tax credit investments included in other assets	$ 95	$ 81
Unfunded tax credit investments	$ 79	$ 62

VARIABLE INTEREST ENTITIES - _4

VARIABLE INTEREST ENTITIES - Schedule of Income Statement Effect (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Provision for income taxes:
Amortization of tax credit investments under proportional method	$ 5	$ 4
Tax credits from tax credit investments	(5)	(4)
Other tax benefits related to tax credit investments	(1)	(1)
Total impact on provision for income taxes	$ (1)	$ (1)

BORROWINGS - Summary of Short-T

BORROWINGS - Summary of Short-Term Borrowings (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Securities sold under repurchase agreements	$ 242	$ 233
Federal Home Loan Bank advances	1,440	1,900
Federal funds purchased	275	260
Subordinated notes	117	113
Total short-term borrowings	$ 2,074	$ 2,506

BORROWINGS - Additional Informa

BORROWINGS - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($) trust	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Short-term advances	$ 300	$ 400
Short-term advances, overnight maturities, percentage	20.80%	21.10%
Number of unconsolidated subsidiary trusts | trust	4
SOFR
Debt Instrument [Line Items]
Federal home loan bank, advances, interest rate	0.326%
Trust Preferred Securities | SOFR
Debt Instrument [Line Items]
Tenor spread adjustment	0.0026
FHLB
Debt Instrument [Line Items]
Credit available with FHLB	$ 11,400
Credit with FHLB utilized	2,800
FHLB | Letter of Credit
Debt Instrument [Line Items]
Credit with FHLB utilized	650
Other Wholesale Credit
Debt Instrument [Line Items]
Remaining borrowing capacity	$ 8,100
Maximum | FHLB
Debt Instrument [Line Items]
Effective interest rates	4.88%	4.88%
Minimum | FHLB
Debt Instrument [Line Items]
Effective interest rates	4.23%	4.23%
FHLB
Debt Instrument [Line Items]
Short-term advances	$ 540	$ 450
Short-term advances, overnight maturities, percentage	37.50%	23.70%
Other Subordinated Debt | Maximum
Debt Instrument [Line Items]
Debt term	1 year

BORROWINGS - Summary of Long-Te

BORROWINGS - Summary of Long-Term Borrowings (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Federal Home Loan Bank advances	$ 1,350	$ 1,200
Senior notes	349	349
Subordinated notes	82	82
Junior subordinated debt	73	73
Other subordinated debt	267	267
Total long-term borrowings	$ 2,121	$ 1,971

BORROWINGS - Schedule of Subord

BORROWINGS - Schedule of Subordinated Debt (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($)
Debt Instrument [Line Items]
Aggregate Principal Amount Issued	$ 620
Net Proceeds	613
Carrying Value	616
Senior Notes
Debt Instrument [Line Items]
Aggregate Principal Amount Issued	350
Net Proceeds	347
Carrying Value	349
Other Subordinated Debt
Debt Instrument [Line Items]
Aggregate Principal Amount Issued	270
Net Proceeds	266
Carrying Value	$ 267
5.150% Senior Notes due August 25, 2025 | Senior Notes
Debt Instrument [Line Items]
Interest Rate	5.15%
Aggregate Principal Amount Issued	$ 350
Net Proceeds	347
Carrying Value	$ 349
4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 | Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate	7.968%
Aggregate Principal Amount Issued	$ 120
Net Proceeds	118
Carrying Value	$ 119
4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 | Other Subordinated Debt | SOFR
Debt Instrument [Line Items]
Basis points, tenor spread adjustment	0.0026
Basis points, spread	2.40%
4.875% Subordinated Notes due 2025 | Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate	4.875%
Aggregate Principal Amount Issued	$ 100
Net Proceeds	98
Carrying Value	$ 100
8.645% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 | Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate	8.605%
Aggregate Principal Amount Issued	$ 25
Net Proceeds	26
Carrying Value	$ 24
8.645% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 | Other Subordinated Debt | SOFR
Debt Instrument [Line Items]
Basis points, tenor spread adjustment	0.0026
Basis points, spread	3.02%
5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 | Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate	5%
Aggregate Principal Amount Issued	$ 25
Net Proceeds	24
Carrying Value	$ 24
5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 | Other Subordinated Debt | SOFR
Debt Instrument [Line Items]
Basis points, spread	4.64%

BORROWINGS - Schedule of Junior

BORROWINGS - Schedule of Junior Subordinated Debt Trusts (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 73	$ 73
Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	77
Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	3
F.N.B. Statutory Trust II
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 22
Interest Rate	7.24%
F.N.B. Statutory Trust II | SOFR
Subordinated Borrowing [Line Items]
Basis points	1.65%
F.N.B. Statutory Trust II | Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 22
F.N.B. Statutory Trust II | Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
Yadkin Valley Statutory Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 23
Interest Rate	6.91%
Yadkin Valley Statutory Trust I | SOFR
Subordinated Borrowing [Line Items]
Basis points	1.32%
Yadkin Valley Statutory Trust I | Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 25
Yadkin Valley Statutory Trust I | Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
FNB Financial Services Capital Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 23
Interest Rate	7.02%
FNB Financial Services Capital Trust I | SOFR
Subordinated Borrowing [Line Items]
Basis points	1.46%
FNB Financial Services Capital Trust I | Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 25
FNB Financial Services Capital Trust I | Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
Patapsco Statutory Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 5
Interest Rate	7.07%
Patapsco Statutory Trust I | SOFR
Subordinated Borrowing [Line Items]
Basis points	1.48%
Patapsco Statutory Trust I | Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 5
Patapsco Statutory Trust I | Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 0

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Notional Amounts and Gross Fair Values (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Notional amount	$ 14,201	$ 14,282
Derivative asset, not offset against collateral	99	75
Derivative liability, not offset against collateral	19	35
Derivative asset, not subject to master netting arrangement	20	41
Derivative liability, not subject to master netting arrangement	341	293
Fair value, asset	119	116
Fair value, liability	360	328
Interest rate contracts – designated
Derivatives, Fair Value [Line Items]
Derivative asset, not offset against collateral	0	1
Derivative liability, not offset against collateral	2	0
Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not offset against collateral	99	74
Derivative liability, not offset against collateral	17	35
Derivative asset, not subject to master netting arrangement	17	35
Derivative liability, not subject to master netting arrangement	341	289
Interest rate lock commitments – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not subject to master netting arrangement	3	5
Derivative liability, not subject to master netting arrangement	0	0
Forward delivery commitments – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not subject to master netting arrangement	0	1
Derivative liability, not subject to master netting arrangement	0	4
Credit risk contracts – not designated
Derivatives, Fair Value [Line Items]
Notional amount	583.5
Derivative asset, not subject to master netting arrangement	0	0
Derivative liability, not subject to master netting arrangement	0	0
Subject to master netting arrangements:
Derivatives, Fair Value [Line Items]
Notional amount	7,345	7,460
Subject to master netting arrangements: | Interest rate contracts – designated
Derivatives, Fair Value [Line Items]
Notional amount	1,700	1,800
Subject to master netting arrangements: | Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Notional amount	5,645	5,660
Not subject to master netting arrangements:
Derivatives, Fair Value [Line Items]
Notional amount	6,856	6,822
Not subject to master netting arrangements: | Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Notional amount	5,645	5,660
Not subject to master netting arrangements: | Interest rate lock commitments – not designated
Derivatives, Fair Value [Line Items]
Notional amount	242	239
Not subject to master netting arrangements: | Forward delivery commitments – not designated
Derivatives, Fair Value [Line Items]
Notional amount	260	294
Not subject to master netting arrangements: | Credit risk contracts – not designated
Derivatives, Fair Value [Line Items]
Notional amount	$ 709	$ 629

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Amounts Reclassified from AOCI (Details) - Interest rate contracts - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Recognized in OCI on Derivatives	$ (12,000,000)	$ 5,000,000
Amount of Gain (Loss) Reclassified from AOCI into Income	0	0
Interest income (expense)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Income	(9,000,000)	(4,000,000)
Other income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Income	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HE_5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Effect of Cash Flow Hedging on Income Statement (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Derivative [Line Items]
Interest Income - Loans and Leases	$ 481,000,000	$ 394,000,000
Interest Expense - Short-Term Borrowings	28,000,000	10,000,000
Interest rate contracts
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income	0	0
Interest rate contracts | Interest Income - Loans and Leases
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income	(12,000,000)	(10,000,000)
Interest rate contracts | Interest Expense - Short-Term Borrowings
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income	$ 4,000,000	$ 6,000,000

DERIVATIVE INSTRUMENTS AND HE_6

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Derivative [Line Items]
Notional amount	$ 14,201,000,000		$ 14,282,000,000
Additional amount in excess of posted collateral required in case of breached agreements	$ 0		0
Interest rate contracts
Derivative [Line Items]
Maximum length of time hedged in interest rate cash flow hedge	2 years 1 month 6 days
Period to reclassification of cash flow hedge gain loss	12 months
Derivative loss to be reclassified within twelve months	$ 37,800,000
Derivative loss to be reclassified within twelve months, net of tax	29,400,000
Derivative gain or losses excluded from assessment of hedge effectiveness	0
Amount of gain (loss) reclassified from AOCI into net income	0	$ 0
Credit risk contracts
Derivative [Line Items]
Notional amount	583,500,000
Maximum exposure under credit risk agreement assuming customer default	100,000		100,000
Credit risk derivatives, purchased at fair value	100,000		200,000
Credit risk derivatives, sold at fair value	$ 100,000		$ 100,000
Credit risk contracts | Minimum
Derivative [Line Items]
Risk participation agreements, term	2 months
Credit risk contracts | Maximum
Derivative [Line Items]
Risk participation agreements, term	17 years

DERIVATIVE INSTRUMENTS AND HE_7

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Effect of Derivative Financial Instruments on Income Statement (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest rate swaps
Derivative [Line Items]
Derivative financial instrument, net	$ 0	$ 0
Interest rate lock commitments
Derivative [Line Items]
Derivative financial instrument, net	0	0
Forward delivery contracts
Derivative [Line Items]
Derivative financial instrument, net	4	(1)
Credit risk contracts
Derivative [Line Items]
Derivative financial instrument, net	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HE_8

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Derivative Assets (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	$ 99	$ 75
Financial Instruments	0	0
Cash Collateral	99	75
Net Amount	0	0
Interest rate swaps – not designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	99	74
Financial Instruments	0	0
Cash Collateral	99	74
Net Amount	0	0
Interest rate contracts – designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	$ 0	1
Financial Instruments		0
Cash Collateral		1
Net Amount		$ 0

DERIVATIVE INSTRUMENTS AND HE_9

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Derivative Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	$ 19	$ 35
Financial Instruments	0	0
Cash Collateral	19	35
Net Amount	0	0
Interest rate swaps – not designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	17	35
Financial Instruments	0	0
Cash Collateral	17	35
Net Amount	0	0
Interest rate contracts – designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	2	$ 0
Financial Instruments	0
Cash Collateral	2
Net Amount	$ 0

COMMITMENTS, CREDIT RISK AND _3

COMMITMENTS, CREDIT RISK AND CONTINGENCIES - Summary of Off-Balance Sheet Credit Risk Information (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Extended credit and standby letters of credit	$ 253	$ 257
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Extended credit and standby letters of credit	$ 14,242	$ 13,656

COMMITMENTS, CREDIT RISK AND _4

COMMITMENTS, CREDIT RISK AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Thousands	Feb. 05, 2024	Mar. 31, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Percentage of commitments to extend credit dependent upon the financial condition of the customers		76.40%
Allowance for credit losses on loan commitments that are not unconditionally cancellable		$ 21,900	$ 21,500
Parent Company | Settled Litigation | Mortgage Loan Subsidies
Loss Contingencies [Line Items]
Period under investigation	4 years
Settlement amount	$ 11,750

STOCK INCENTIVE PLANS - Additio

STOCK INCENTIVE PLANS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares available up to (in shares)	7,397,956
Common stock shares remaining available for awards under plan (in shares)	1,816,061
Unrecognized compensation expense	$ 9
Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 1
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of units issued	3 years
Restricted stock awards issued (in shares)	546,838	470,173
Unrecognized compensation expense	$ 8.7
Restricted Stock | Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards issued (in shares)	328,104	282,106

STOCK INCENTIVE PLANS - Schedul

STOCK INCENTIVE PLANS - Schedule of Restricted Stock Units Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Units
Shares, unvested units outstanding at end of period (in shares)	3,484,138
Restricted Stock
Units
Shares, unvested units outstanding at beginning of period (in shares)	3,502,598	4,821,182
Shares, granted (in shares)	546,838	470,173
Shares, net adjustment (in shares)	320,315	288,800
Shares, vested (in shares)	(873,153)	(1,198,383)
Shares, forfeited/expired/canceled (in shares)	(12,460)	(539,233)
Shares, dividend reinvestment (in shares)	0	37,587
Shares, unvested units outstanding at end of period (in shares)	3,484,138	3,880,126
Weighted Average Grant Price per Share
Weighted average grant price, invested units outstanding at beginning of period (USD per share)	$ 12.89	$ 10.30
Weighted average grant price, granted (USD per share)	14	15.06
Weighted average grant price, net adjusted (USD per share)	0	8.04
Weighted average grant price, vested (USD per share)	11.12	8.31
Weighted average grant price, forfeited/expired/canceled (USD per share)	12.04	7.80
Weighted average grant price, dividend reinvestment (USD per share)	0	12.48
Weighted average grant price, invested units outstanding at end of period (USD per share)	$ 13.04	$ 11.69

STOCK INCENTIVE PLANS - Sched_2

STOCK INCENTIVE PLANS - Schedule of Certain Information Related to Restricted Stock Units (Details) - Restricted Stock - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 9	$ 11
Tax benefit related to stock-based compensation expense	2	2
Fair value of units vested	$ 11	$ 17

STOCK INCENTIVE PLANS - Sched_3

STOCK INCENTIVE PLANS - Schedule of Components of Restricted Stock Units (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) | shares	3,484,138
Unrecognized compensation expense	$ 9
Intrinsic value	$ 49
Weighted average remaining life (in years)	1 year 8 months 15 days
Service- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) | shares	2,527,342
Unrecognized compensation expense	$ 8
Intrinsic value	$ 36
Weighted average remaining life (in years)	1 year 7 months 28 days
Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) | shares	956,796
Unrecognized compensation expense	$ 1
Intrinsic value	$ 13
Weighted average remaining life (in years)	1 year 9 months 29 days

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Current income taxes:
Federal taxes	$ 17	$ 31
State taxes	2	2
Total current income taxes	19	33
Deferred income taxes:
Federal taxes	13	2
State taxes	2	0
Total deferred income taxes	15	2
Income taxes	$ 34	$ 35
Statutory federal tax rate	21%	21%
Effective tax rate	21.50%	19.50%

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 110.1	$ 120.8

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 6,050	$ 5,653
Other comprehensive (loss) income before reclassifications	(22)
Amounts reclassified from AOCI	7
Other Comprehensive Income (Loss)	(15)	42
Balance at end of period	6,006	5,788
Unrealized Net Gains (Losses) on Debt Securities Available for Sale
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(160)
Other comprehensive (loss) income before reclassifications	(13)
Amounts reclassified from AOCI	0
Other Comprehensive Income (Loss)	(13)
Balance at end of period	(173)
Unrealized Net Gains (Losses) on Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(33)
Other comprehensive (loss) income before reclassifications	(9)
Amounts reclassified from AOCI	7
Other Comprehensive Income (Loss)	(2)
Balance at end of period	(35)
Unrecognized Pension and Postretirement Obligations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(42)
Other comprehensive (loss) income before reclassifications	0
Amounts reclassified from AOCI	0
Other Comprehensive Income (Loss)	0
Balance at end of period	(42)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(235)	(357)
Balance at end of period	$ (250)	$ (315)

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Net income	$ 122	$ 147
Less: Preferred stock dividends	6	2
Net income available to common stockholders	116	145
Net income available to common stockholders	$ 116	$ 145
Basic weighted average common shares outstanding (in shares)	361,246,402	360,858,904
Net effect of dilutive stock options and restricted stock (in shares)	1,372,876	4,071,384
Diluted weighted average common shares outstanding (in shares)	362,619,278	364,930,288
Earnings per common share:
Basic (USD per share)	$ 0.32	$ 0.40
Diluted (USD per share)	$ 0.32	$ 0.40
Average shares excluded from the diluted earnings per common share calculation (in shares)	0	0

CASH FLOW INFORMATION - Summary

CASH FLOW INFORMATION - Summary of Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Interest paid on deposits and other borrowings	$ 229	$ 101
Transfers of loans to other real estate owned	1	0
Loans transferred to portfolio from held for sale	$ 9	$ 15

CASH FLOW INFORMATION - Additio

CASH FLOW INFORMATION - Additional Information (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Restricted cash	$ 0	$ 0

BUSINESS SEGMENTS - Additional

BUSINESS SEGMENTS - Additional Information (Details)	3 Months Ended
	Mar. 31, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	3

BUSINESS SEGMENTS - Schedule of

BUSINESS SEGMENTS - Schedule of Financial Information for Segments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Interest income	$ 543	$ 444
Interest expense	224	107
Net Interest Income	319	337
Provision for credit losses	14	14
Non-interest income	88	79
Non-interest expense	233	215
Amortization of intangibles	4	5
Income tax expense (benefit)	34	35
Net income (loss)	122	147
Total Assets	45,896	44,146	$ 46,158
Total intangibles	2,542	2,561
Operating Segments | Community Banking
Segment Reporting Information [Line Items]
Interest income	542	442
Interest expense	218	98
Net Interest Income	324	344
Provision for credit losses	14	14
Non-interest income	62	55
Non-interest expense	211	195
Amortization of intangibles	4	5
Income tax expense (benefit)	34	38
Net income (loss)	123	147
Total Assets	45,639	43,998
Total intangibles	2,507	2,526
Operating Segments | Wealth Management
Segment Reporting Information [Line Items]
Interest income	0	0
Interest expense	0	0
Net Interest Income	0	0
Provision for credit losses	0	0
Non-interest income	20	18
Non-interest expense	13	13
Amortization of intangibles	0	0
Income tax expense (benefit)	2	1
Net income (loss)	5	4
Total Assets	43	38
Total intangibles	9	9
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	0	0
Interest expense	0	0
Net Interest Income	0	0
Provision for credit losses	0	0
Non-interest income	7	7
Non-interest expense	4	4
Amortization of intangibles	0	0
Income tax expense (benefit)	1	0
Net income (loss)	2	3
Total Assets	33	31
Total intangibles	26	26
Parent and Other
Segment Reporting Information [Line Items]
Interest income	1	2
Interest expense	6	9
Net Interest Income	(5)	(7)
Provision for credit losses	0	0
Non-interest income	(1)	(1)
Non-interest expense	5	3
Amortization of intangibles	0	0
Income tax expense (benefit)	(3)	(4)
Net income (loss)	(8)	(7)
Total Assets	181	79
Total intangibles	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Assets and Liabilities on Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 3,226	$ 3,254
Loans held for sale	93	150	[1]
Loans receivable	46	45
Derivative financial instruments	119	116
Derivative financial instruments	360	328
U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	123	420
U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	72	79
U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	272	223
Agency MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	894	752
Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	793	832
Agency commercial MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,005	884
States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	27	27
Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	40	37
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	123	420
Loans receivable	0	0
Derivative financial instruments	0	0
Derivative financial instruments	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	3,103	2,834
Loans receivable	93	150
Derivative financial instruments	116	111
Derivative financial instruments	360	328
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Loans receivable	30,498	30,491
Derivative financial instruments	3	5
Derivative financial instruments	0	0
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	3,226	3,254
Loans held for sale	93	150
Loans receivable	46
Derivative financial instruments	119	116
Total assets measured at fair value on a recurring basis	3,484	3,520
Derivative financial instruments	360	328
Total liabilities measured at fair value on a recurring basis	360	328
Fair Value, Recurring | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	123	420
Fair Value, Recurring | U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	72	79
Fair Value, Recurring | U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	272	223
Fair Value, Recurring | Agency MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	894	752
Fair Value, Recurring | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	793	832
Fair Value, Recurring | Agency commercial MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,005	884
Fair Value, Recurring | States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	27	27
Fair Value, Recurring | Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	40	37
Fair Value, Recurring | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	357	324
Fair Value, Recurring | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	3	4
Fair Value, Recurring | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	115	109
Fair Value, Recurring | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	4	7
Fair Value, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	123	420
Loans held for sale	0	0
Loans receivable	0
Derivative financial instruments	0	0
Total assets measured at fair value on a recurring basis	123	420
Derivative financial instruments	0	0
Total liabilities measured at fair value on a recurring basis	0	0
Fair Value, Recurring | Level 1 | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	123	420
Fair Value, Recurring | Level 1 | U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | Agency MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | Agency commercial MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 1 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 1 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 1 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 1 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	3,103	2,834
Loans held for sale	93	150
Loans receivable	0
Derivative financial instruments	116	111
Total assets measured at fair value on a recurring basis	3,312	3,095
Derivative financial instruments	360	328
Total liabilities measured at fair value on a recurring basis	360	328
Fair Value, Recurring | Level 2 | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 2 | U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	72	79
Fair Value, Recurring | Level 2 | U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	272	223
Fair Value, Recurring | Level 2 | Agency MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	894	752
Fair Value, Recurring | Level 2 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	793	832
Fair Value, Recurring | Level 2 | Agency commercial MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,005	884
Fair Value, Recurring | Level 2 | States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	27	27
Fair Value, Recurring | Level 2 | Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	40	37
Fair Value, Recurring | Level 2 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	357	324
Fair Value, Recurring | Level 2 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	3	4
Fair Value, Recurring | Level 2 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	115	109
Fair Value, Recurring | Level 2 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	1	2
Fair Value, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Loans held for sale	0	0
Loans receivable	46
Derivative financial instruments	3	5
Total assets measured at fair value on a recurring basis	49	5
Derivative financial instruments	0	0
Total liabilities measured at fair value on a recurring basis	0	0
Fair Value, Recurring | Level 3 | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | Agency MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | Agency commercial MBS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring | Level 3 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 3 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 3 | Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring | Level 3 | Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	$ 3	$ 5
[1] Amount represents loans for which we have elected the fair value option. See Note 18.

FAIR VALUE MEASUREMENTS - Sch_2

FAIR VALUE MEASUREMENTS - Schedule of Rollforward on Recurring Basis (Details) - Fair Value, Recurring - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 5	$ 0
Purchases, issuances, sales and settlements:
Issuances	3	6
Settlements	(5)	(1)
Transfers into Level 3	46
Balance at end of period	49	5
Other Debt Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	0
Purchases, issuances, sales and settlements:
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0
Balance at end of period	0	0
Loans Receivable
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	0
Purchases, issuances, sales and settlements:
Issuances	0	0
Settlements	0	0
Transfers into Level 3	46
Balance at end of period	46	0
Interest Rate Lock Commitments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	5	0
Purchases, issuances, sales and settlements:
Issuances	3	6
Settlements	(5)	(1)
Transfers into Level 3	0
Balance at end of period	$ 3	$ 5

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Fair Value Measurements Disclosure [Line Items]
Collateral dependent loans, allowance for credit loss	$ 2,500,000
Provision for fair value measurements included in allowance for loan losses	2,500,000
Fair Value, Recurring
Fair Value Measurements Disclosure [Line Items]
Transfer into (from) level 3	46,500,000	$ 0
Fair Value, Nonrecurring
Fair Value Measurements Disclosure [Line Items]
Collateral dependent loans carrying value	29,400,000
Fair Value, Nonrecurring | Mortgage Servicing Rights
Fair Value Measurements Disclosure [Line Items]
Loan servicing rights	600,000
Valuation allowance for impairment of recognized servicing assets	0
Fair Value, Nonrecurring | Mortgage Servicing Rights | Provision Expense
Fair Value Measurements Disclosure [Line Items]
Valuation allowance for impairment of recognized servicing assets, provision	$ 200,000

FAIR VALUE MEASUREMENTS - Sch_3

FAIR VALUE MEASUREMENTS - Schedule of Non-Recurring Basis Assets (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Mortgage Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	$ 75.2	$ 71.8	$ 67.8	$ 68.6
Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	29	35
Indirect installment loans held for sale		338
Other real estate owned		2
Fair Value, Nonrecurring | Mortgage Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	1	12
Fair Value, Nonrecurring | SBA-Guaranteed Loan Servicing
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets		1
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	0	0
Level 1 | Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	0	0
Indirect installment loans held for sale		0
Other real estate owned		0
Level 1 | Fair Value, Nonrecurring | Mortgage Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	0	0
Level 1 | Fair Value, Nonrecurring | SBA-Guaranteed Loan Servicing
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets		0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	0	0
Level 2 | Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	0	0
Indirect installment loans held for sale		0
Other real estate owned		0
Level 2 | Fair Value, Nonrecurring | Mortgage Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	0	0
Level 2 | Fair Value, Nonrecurring | SBA-Guaranteed Loan Servicing
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets		0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	77	73
Level 3 | Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	29	35
Indirect installment loans held for sale		338
Other real estate owned		2
Level 3 | Fair Value, Nonrecurring | Mortgage Servicing Rights
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	$ 1	12
Level 3 | Fair Value, Nonrecurring | SBA-Guaranteed Loan Servicing
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets		$ 1

FAIR VALUE MEASUREMENTS - Sch_4

FAIR VALUE MEASUREMENTS - Schedule of Financial Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt securities available for sale	$ 3,226	$ 3,254
Debt securities held to maturity	3,547	3,593
Net loans and leases, including loans held for sale	46	45
Derivative assets	119	116
Long-term borrowings	616
Derivative liabilities	360	328
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,487	1,576
Debt securities available for sale	123	420
Debt securities held to maturity	0	0
Net loans and leases, including loans held for sale	0	0
Loan servicing rights	0	0
Derivative assets	0	0
Accrued interest receivable	175	160
Deposits	28,050	28,496
Short-term borrowings	2,103	2,505
Long-term borrowings	0	0
Derivative liabilities	0	0
Accrued interest payable	64	69
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Debt securities available for sale	3,103	2,834
Debt securities held to maturity	3,547	3,593
Net loans and leases, including loans held for sale	93	150
Loan servicing rights	0	0
Derivative assets	116	111
Accrued interest receivable	0	0
Deposits	6,629	6,158
Short-term borrowings	0	0
Long-term borrowings	1,386	1,192
Derivative liabilities	360	328
Accrued interest payable	0	0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Net loans and leases, including loans held for sale	30,498	30,491
Loan servicing rights	77	73
Derivative assets	3	5
Accrued interest receivable	0	0
Deposits	0	0
Short-term borrowings	0	0
Long-term borrowings	772	736
Derivative liabilities	0	0
Accrued interest payable	0	0
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,487	1,576
Debt securities available for sale	3,226	3,254
Debt securities held to maturity	3,893	3,911
Net loans and leases, including loans held for sale	32,285	32,405
Loan servicing rights	64	61
Derivative assets	119	116
Accrued interest receivable	175	160
Deposits	34,735	34,711
Short-term borrowings	2,074	2,506
Long-term borrowings	2,121	1,971
Derivative liabilities	360	328
Accrued interest payable	64	69
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,487	1,576
Debt securities available for sale	3,226	3,254
Debt securities held to maturity	3,547	3,593
Net loans and leases, including loans held for sale	30,591	30,641
Loan servicing rights	77	73
Derivative assets	119	116
Accrued interest receivable	175	160
Deposits	34,679	34,654
Short-term borrowings	2,103	2,505
Long-term borrowings	2,158	1,928
Derivative liabilities	360	328
Accrued interest payable	$ 64	$ 69