Community Bank System (CBU) 10-Q12 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2024	Oct. 31, 2024
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Securities Act File Number	001-13695
Entity Registrant Name	COMMUNITY FINANCIAL SYSTEM, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	16-1213679
Entity Address, Address Line One	5790 Widewaters Parkway
Entity Address, City or Town	DeWitt
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	13214
City Area Code	315
Local Phone Number	445-2282
Title of 12(b) Security	Common Stock, $1.00 par value per share
Trading Symbol	CBU
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		52,560,245
Entity Central Index Key	0000723188
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Cash and cash equivalents (includes restricted cash of $5,110 and $0, respectively)	$ 346,110	$ 190,962
Available-for-sale investment securities, includes pledged securities that can be sold or repledged of $393,137 and $598,873, respectively (cost of $3,203,694 and $3,301,607, respectively)	2,885,943	2,919,992
Held-to-maturity securities (fair value of $1,276,676 and $1,121,816, respectively)	1,319,050	1,172,174
Equity and other securities	82,558	73,146
Loans	10,251,674	9,704,598
Allowance for credit losses	(76,167)	(66,669)
Loans, net of allowance for credit losses	10,175,507	9,637,929
Goodwill	852,493	845,396
Core deposit intangibles, net	5,797	8,159
Other intangibles, net	42,333	44,432
Goodwill and intangible assets, net	900,623	897,987
Premises and equipment, net	178,429	173,418
Accrued interest and fees receivable	50,815	54,534
Other assets	465,665	435,611
Total assets	16,404,700	15,555,753
Liabilities:
Noninterest-bearing deposits	3,586,845	3,638,527
Interest-bearing deposits	9,889,326	9,289,594
Total deposits	13,476,171	12,928,121
Overnight borrowings	0	53,000
Securities sold under agreement to repurchase, short-term	317,448	304,595
Federal Home Loan Bank and other borrowings	630,970	407,603
Accrued interest and other liabilities	195,164	164,497
Total liabilities	14,619,753	13,857,816
Commitments and contingencies (See Note J)
Shareholders' equity:
Preferred stock, $1.00 par value, 500,000 shares authorized, 0 shares issued	0	0
Common stock, $1.00 par value, 75,000,000 shares authorized; 54,573,437 and 54,372,292 shares issued, respectively	54,573	54,372
Additional paid-in capital	1,069,258	1,060,289
Retained earnings	1,249,793	1,188,869
Accumulated other comprehensive loss	(494,032)	(556,892)
Treasury stock, at cost (2,027,546 shares, including 102,870 shares held by deferred compensation arrangements at September 30, 2024, and 1,045,232 shares including 120,556 shares held by deferred compensation arrangements at December 31, 2023)	(100,492)	(55,592)
Deferred compensation arrangements (102,870 and 120,556 shares, respectively)	5,847	6,891
Total shareholders' equity	1,784,947	1,697,937
Total liabilities and shareholders' equity	$ 16,404,700	$ 15,555,753

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Restricted cash	$ 5,110	$ 0
Available-for-sale investment securities, pledged amount	393,137	598,873
Amortized Cost	3,203,694	3,301,607
Held-to-maturity securities	$ 1,276,676	$ 1,121,816
Shareholders' equity:
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	54,573,437	54,372,292
Treasury stock, shares at cost	2,027,546	1,045,232
Shares held by deferred compensation arrangements	102,870	120,556

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income:
Interest and fees on loans	$ 140,472	$ 115,138	$ 401,129	$ 322,775
Interest and dividends on taxable investments	20,550	18,969	63,230	61,718
Interest and dividends on nontaxable investments	2,878	3,449	9,238	10,569
Total interest income	163,900	137,556	473,597	395,062
Interest expense:
Interest on deposits	40,592	24,555	117,766	53,431
Interest on borrowings	10,563	5,215	26,687	13,536
Total interest expense	51,155	29,770	144,453	66,967
Net interest income	112,745	107,786	329,144	328,095
Provision for credit losses	7,709	2,878	16,565	7,130
Net interest income after provision for credit losses	105,036	104,908	312,579	320,965
Noninterest revenues:
Deposit service fees	14,916	14,026	43,338	40,607
Mortgage banking	1,055	113	3,675	399
Other banking services	4,621	3,452	11,470	10,767
Employee benefit services	33,215	29,997	97,031	87,946
Insurance services	13,652	12,113	38,068	35,495
Wealth management services	8,892	7,934	26,793	24,037
Loss on sales of investment securities	(255)	0	(487)	(52,329)
Gain on debt extinguishment	0	0	0	242
Unrealized gain (loss) on equity securities	101	(49)	984	(99)
Total noninterest revenues	76,197	67,586	220,872	147,065
Noninterest expenses:
Salaries and employee benefits	78,022	70,687	224,532	210,208
Data processing and communications	15,894	15,480	45,516	42,900
Occupancy and equipment	10,586	10,358	32,663	31,835
Amortization of intangible assets	3,369	3,576	10,822	10,948
Legal and professional fees	3,723	3,826	11,523	12,129
Business development and marketing	4,365	4,628	11,549	12,096
Acquisition-related contingent consideration adjustments	(156)	80	(156)	1,080
Litigation accrual	102	0	221	0
Acquisition expenses	66	0	205	56
Other expenses	8,232	7,869	24,411	22,342
Total noninterest expenses	124,203	116,504	361,286	343,594
Income before income taxes	57,030	55,990	172,165	124,436
Income taxes	13,129	11,861	39,477	26,218
Net income	$ 43,901	$ 44,129	$ 132,688	$ 98,218
Basic earnings per share	$ 0.83	$ 0.82	$ 2.50	$ 1.82
Diluted earnings per share	$ 0.83	$ 0.82	$ 2.50	$ 1.82

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Pension and other post retirement obligations:
Amortization of actuarial losses (gains) included in net periodic pension cost, gross	$ 290	$ (550)	$ 869	$ (1,648)
Tax effect	(71)	134	(212)	401
Amortization of actuarial losses (gains) included in net periodic pension cost, net	219	(416)	657	(1,247)
Amortization of prior service cost included in net periodic pension cost, gross	160	160	480	480
Tax effect	(39)	(39)	(117)	(117)
Amortization of prior service cost included in net periodic pension cost, net	121	121	363	363
Other comprehensive income (loss) related to pension and other post-retirement obligations, net of taxes	340	(295)	1,020	(884)
Net unrealized gains (losses) on investment securities:
Net unrealized holding gains (losses) on investment securities, gross	120,681	(105,326)	81,317	(58,105)
Tax effect	(29,452)	25,630	(19,845)	14,120
Net unrealized holding gains (losses) on investment securities, net	91,229	(79,696)	61,472	(43,985)
Reclassification adjustment for net losses included in net income, gross	255	0	487	52,329
Tax effect	(62)	0	(119)	(12,714)
Reclassification adjustment for net losses included in net income, net	193	0	368	39,615
Other comprehensive gain (loss) related to unrealized gains (losses) on investment securities, net of taxes	91,422	(79,696)	61,840	(4,370)
Other comprehensive income (loss), net of taxes	91,762	(79,991)	62,860	(5,254)
Net income	43,901	44,129	132,688	98,218
Comprehensive income (loss)	135,663	$ (35,862)	195,548	$ 92,964
Accumulated Other Comprehensive Loss by Component:
Unrecognized prior service cost and net actuarial losses on pension and other post-retirement obligations	(34,769)		(34,769)		$ (36,118)
Tax effect	8,585		8,585		8,914
Net unrecognized prior service cost and net actuarial losses on pension and other post-retirement obligations	(26,184)		(26,184)		(27,204)
Unrealized loss on investment securities	(617,186)		(617,186)		(698,990)
Tax effect	149,338		149,338		169,302
Net unrealized loss on investment securities	(467,848)		(467,848)		(529,688)
Accumulated other comprehensive loss	$ (494,032)		$ (494,032)		$ (556,892)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss)/Income	Treasury Stock	Deferred Compensation Arrangements	Total
Balance at Dec. 31, 2022	$ 54,190	$ 1,050,231	$ 1,152,452	$ (686,439)	$ (26,485)	$ 7,756	$ 1,551,705
Balance (in shares) at Dec. 31, 2022	53,737,249
Increase (Decrease) in Stockholders' Equity
Net income			98,218				98,218
Other comprehensive loss, net of tax				(5,254)			(5,254)
Dividends declared:
Common			(71,474)				(71,474)
Common stock activity under employee stock plans	$ 174	537			(163)	163	711
Common stock activity under employee stock plans (in shares)	173,610
Stock-based compensation		6,709					6,709
Distribution of stock under deferred compensation arrangements		(44)			1,126	(1,082)	0
Distribution of stock under deferred compensation arrangements (in shares)	19,264
Treasury stock purchased					(25,676)		(25,676)
Treasury stock purchased (in shares)	(503,134)
Balance at Sep. 30, 2023	$ 54,364	1,057,433	1,179,196	(691,693)	(51,198)	6,837	1,554,939
Balance (in shares) at Sep. 30, 2023	53,426,989
Balance at Jun. 30, 2023	$ 54,364	1,054,871	1,159,126	(611,702)	(46,038)	6,785	1,617,406
Balance (in shares) at Jun. 30, 2023	53,528,090
Increase (Decrease) in Stockholders' Equity
Net income			44,129				44,129
Other comprehensive loss, net of tax				(79,991)			(79,991)
Dividends declared:
Common			(24,059)				(24,059)
Common stock activity under employee stock plans	$ 0	47			(52)	52	47
Common stock activity under employee stock plans (in shares)	71
Stock-based compensation		2,515					2,515
Treasury stock purchased					(5,108)		(5,108)
Treasury stock purchased (in shares)	(101,172)
Balance at Sep. 30, 2023	$ 54,364	1,057,433	1,179,196	(691,693)	(51,198)	6,837	1,554,939
Balance (in shares) at Sep. 30, 2023	53,426,989
Balance at Dec. 31, 2023	$ 54,372	1,060,289	1,188,869	(556,892)	(55,592)	6,891	1,697,937
Balance (in shares) at Dec. 31, 2023	53,327,060
Increase (Decrease) in Stockholders' Equity
Net income			132,688				132,688
Other comprehensive loss, net of tax				62,860			62,860
Dividends declared:
Common			(71,764)				(71,764)
Common stock activity under employee stock plans	$ 201	2,501					2,702
Common stock activity under employee stock plans (in shares)	201,146
Stock-based compensation		6,506					6,506
Distribution of stock under deferred compensation arrangements		(38)			1,082	(1,044)	0
Distribution of stock under deferred compensation arrangements (in shares)	20,769
Treasury stock purchased					(45,982)		(45,982)
Treasury stock purchased (in shares)	(1,003,084)
Balance at Sep. 30, 2024	$ 54,573	1,069,258	1,249,793	(494,032)	(100,492)	5,847	1,784,947
Balance (in shares) at Sep. 30, 2024	52,545,891
Balance at Jun. 30, 2024	$ 54,549	1,065,937	1,230,133	(585,794)	(100,446)	5,801	1,670,180
Balance (in shares) at Jun. 30, 2024	52,522,803
Increase (Decrease) in Stockholders' Equity
Net income			43,901				43,901
Other comprehensive loss, net of tax				91,762			91,762
Dividends declared:
Common			(24,241)				(24,241)
Common stock activity under employee stock plans	$ 24	1,284					1,308
Common stock activity under employee stock plans (in shares)	24,048
Stock-based compensation		2,083					2,083
Distribution of stock under deferred compensation arrangements		(46)				46	0
Treasury stock purchased					(46)		(46)
Treasury stock purchased (in shares)	(960)
Balance at Sep. 30, 2024	$ 54,573	$ 1,069,258	$ 1,249,793	$ (494,032)	$ (100,492)	$ 5,847	$ 1,784,947
Balance (in shares) at Sep. 30, 2024	52,545,891

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Dividends declared:
Dividends declared per common share (in dollars per share)	$ 0.46	$ 0.45	$ 1.36	$ 1.33

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities:
Net income	$ 132,688	$ 98,218
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	10,107	9,781
Amortization of intangible assets	10,822	10,948
Net amortization on securities, loans and borrowings	6,996	3,675
Stock-based compensation	6,506	6,709
Gain on debt extinguishment	0	(242)
Provision for credit losses	16,565	7,130
Amortization of mortgage servicing rights	537	654
Loss on sales of investment securities	487	52,329
Unrealized (gain) loss on equity securities	(984)	99
Income from bank-owned life insurance policies	(1,817)	(1,762)
Net gain on sale of assets	(1,157)	(1,067)
Change in other assets and liabilities	(4,212)	(2,758)
Net cash provided by operating activities	176,538	183,714
Investing activities:
Proceeds from maturities, calls, and paydowns of available-for-sale investment securities	46,205	582,614
Proceeds from maturities, calls, and paydowns of held-to-maturity investment securities	4,015	72
Proceeds from maturities and redemptions of equity and other investment securities, net	261	20,960
Proceeds from sales of available-for-sale investment securities	57,539	733,789
Purchases of held-to-maturity investment securities	(128,811)	(23,933)
Purchases of equity and other securities, net	(8,689)	(4,542)
Net increase in loans	(573,533)	(660,031)
Cash paid for acquisitions, net of cash received	(11,553)	(8,301)
Proceeds from sales of premises, equipment and other assets	3,081	5,902
Purchases of premises and equipment	(13,501)	(13,889)
Net cash (used in) provided by investing activities	(624,986)	632,641
Financing activities:
Net increase in deposits	548,050	18,480
Net decrease in overnight borrowings	(53,000)	(768,400)
Net increase (decrease) in securities sold under agreement to repurchase, short-term	12,853	(16,400)
Proceeds from other Federal Home Loan Bank borrowings	250,000	300,000
Payments on and maturities of other Federal Home Loan Bank borrowings	(35,415)	(2,713)
Payments of contingent consideration for acquisitions	(2,690)	(1,214)
Redemption of subordinated notes payable	0	(3,000)
Proceeds from issuance of common stock	2,702	711
Purchases of treasury stock	(45,982)	(25,839)
Increase in deferred compensation arrangements	0	163
Cash dividends paid	(71,608)	(71,048)
Withholding taxes paid on share-based compensation	(1,314)	(1,184)
Net cash provided by (used in) financing activities	603,596	(570,444)
Change in cash, cash equivalents and restricted cash	155,148	245,911
Cash, cash equivalents and restricted cash at beginning of period	190,962	209,896
Cash, cash equivalents and restricted cash at end of period	346,110	455,807
Supplemental disclosures of cash flow information:
Cash paid for interest	143,072	64,147
Cash paid for income taxes	32,948	29,198
Supplemental disclosures of noncash financing and investing activities:
Dividends declared and unpaid	24,324	24,189
Transfers from loans to other real estate	2,021	232
Transfers from premises and equipment, net to other assets	2,398	1,948
Finance lease right of use asset in exchange for finance lease liability	8,608	0
Acquisitions:
Fair value of assets acquired, excluding acquired cash and intangibles	447	243
Fair value of liabilities assumed	1,906	18
Contingent consideration in exchange for acquired assets	$ 3,416	$ 1,450

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2024
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE A: BASIS OF PRESENTATION The interim financial data as of and for the three and nine months ended September 30, 2024 is unaudited; however, in the opinion of Community Financial System, Inc. (the “Company”), the interim data includes all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the results for the interim periods in conformity with generally accepted accounting principles in the United States of America (“GAAP”) and Article 10 of Regulation S-X. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period. The Company’s unaudited interim consolidated financial statements and notes thereto should be read in conjunction with the Company’s audited annual consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 filed with the Securities and Exchange Commission (“SEC”) on February 29, 2024.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
ACQUISITIONS	Sep. 30, 2024
ACQUISITIONS
ACQUISITIONS	NOTE B: ACQUISITIONS Subsequent Period Acquisitions During the fourth quarter of 2024, the Company, through its subsidiary OneGroup NY, Inc. (“OneGroup”), completed the acquisition of certain assets of insurance agencies headquartered in New York and Florida, for a total of $4.0 million in cash, plus contingent consideration based on certain levels of revenue achieved in the two years subsequent to acquisition, not to exceed two payments totaling $0.4 million. The effects of the acquired assets and liabilities will be included in the consolidated financial statements from the acquisition dates. Current and Prior Period Acquisitions During the first nine months of 2024, the Company, through its subsidiary OneGroup completed the acquisition of two insurance agencies headquartered in New York and one insurance agency headquartered in Florida, for aggregate consideration of $5.6 million in cash plus contingent consideration with an estimated fair value of $0.4 million at acquisition date. The effects of the acquired assets and liabilities are included in the consolidated financial statements from the date of acquisition. The contingent consideration arrangement requires additional consideration to be paid by the Company based on a percentage of retained revenue two years after the date of acquisition, up to a maximum of $1.0 million. The fair value of the contingent consideration of $0.4 million at the acquisition date was estimated based on projected retained revenue levels. Net assets acquired were $2.8 million, including $3.2 million of customer list intangible assets, and the company recorded $3.2 million of goodwill in conjunction with the acquisitions. The operations of these acquisitions have been integrated into the Company and discrete reporting of revenues and direct expenses for the three and nine months ended September 30, 2024 is not practicable. On February 1, 2024, the Company, through its subsidiary Benefit Plans Administrative Services, LLC (“BPA”), completed the acquisition of certain assets of Creative Plan Designs Limited (“CPD”), a financial services company that provides employee benefit plan design, administration and consulting services. Total consideration was $5.9 million in cash plus contingent consideration with an estimated fair value of $3.0 million at acquisition date. The effects of the acquired assets are included in the consolidated financial statements from that date. Net assets acquired were $4.5 million, including $5.5 million of customer list intangible assets, and the Company recorded $4.4 million of goodwill in conjunction with the acquisition. The operations of this acquisition have been integrated into the Company and discrete reporting of revenues and direct expenses for the three and nine months ended September 30, 2024 is not practicable. The acquisition of CPD includes contingent consideration arrangements that require additional consideration to be paid by the Company based on the future revenue levels of CPD over approximately three years During 2023, the Company, through its subsidiaries OneGroup, OneGroup Wealth Partners, Inc. (“Wealth Partners”) and Benefit Plans Administrative Services, Inc. (“BPAS”), completed the acquisition of certain assets of financial services companies. The acquired companies provide insurance, wealth management and benefit plan recordkeeping services and are headquartered in New York, Pennsylvania and Florida. Total aggregate consideration for these acquisitions was $8.3 million, including $6.8 million in cash and $1.5 million in contingent consideration arrangements. The contingent consideration arrangements are based on achieving certain levels of retained revenue over a period ranging from two five years On March 1, 2023, the Company, through its subsidiary Community Bank, N.A. (“CBNA”), completed the acquisition of certain assets of Axiom Realty Group, which includes Axiom Capital Corp., Axiom Realty Management, LLC and Axiom Realty Advisors, LLC (collectively referred to as “Axiom”), a commercial real estate finance and advisory firm, for $1.8 million in cash. The Company recorded a $1.2 million customer list intangible and recognized $0.6 million of goodwill in conjunction with the acquisition. The effects of the acquired assets have been included in the consolidated financial statements since that date. Revenues of approximately $0.6 million and $1.3 million and direct expenses of approximately $0.6 million and $1.9 million were included in the consolidated statements of income for the three and nine months ended September 30, 2024, respectively. Revenues of approximately $0.3 million and $0.4 million and direct expenses of approximately $0.5 million and $1.2 million were included in the consolidated statements of income for the three and nine months ended September 30, 2023, respectively. The assets and liabilities assumed in the acquisitions were recorded at their estimated fair values based on management’s best estimates using information available at the dates of the acquisitions, and are subject to adjustment based on updated information not available at the time of the acquisitions. During the first quarter of 2024, an additional cash consideration payment of $0.1 million was made in connection with a 2023 acquisition by BPA based upon the receipt of new information resulting in a $0.1 million increase to the carrying value of other intangibles and had no impact on the carrying value of goodwill. During the third quarter of 2024, based on receipt of new information, additional consideration of $0.1 million was paid and adjustments were made to the carrying value of other assets and other liabilities associated with one of the 2024 OneGroup acquisitions which resulted in an increase to goodwill of $0.2 million. The Axiom acquisition generally expanded the Company’s presence nationwide providing services to arrange financing for commercial real estate customers. The OneGroup and Wealth Partners acquisitions generally expanded the Company’s insurance and wealth management presence in New York, Florida and Pennsylvania. The BPAS and BPA acquisitions generally expanded the Company’s employee benefit services presence in New York. Management expects that the Company will benefit from greater geographic diversity and the advantages of other synergistic business development opportunities. The following table summarizes the estimated fair value of the assets acquired and liabilities assumed after considering the measurement period adjustments described above: 2024 2023 (000s omitted) CPD Other (1) Total Axiom Other (2) Total Consideration: Cash $ 5,861 $ 5,591 $ 11,452 $ 1,819 $ 6,832 $ 8,651 Contingent consideration 3,066 350 3,416 0 1,450 1,450 Total net consideration 8,927 5,941 14,868 1,819 8,282 10,101 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 0 33 33 0 0 0 Premises and equipment, net 6 106 112 25 41 66 Other assets 26 309 335 2 175 177 Other intangibles 5,500 3,221 8,721 1,176 5,064 6,240 Other liabilities (990) (916) (1,906) (9) (9) (18) Total identifiable assets, net 4,542 2,753 7,295 1,194 5,271 6,465 Goodwill $ 4,385 $ 3,188 $ 7,573 $ 625 $ 3,011 $ 3,636 (1) Includes amounts for OneGroup acquisitions completed as of September 30, 2024. (2) Includes amounts for all OneGroup, Wealth Partners and BPAS acquisitions completed in 2023. The other intangibles related to the CPD acquisition are being amortized using an accelerated method over an estimated useful life of twelve years. The other intangibles related to the OneGroup acquisitions completed in 2024 and 2023, the Wealth Partners and BPAS acquisitions completed in 2023 and the Axiom acquisition are being amortized using an accelerated method over an estimated useful life of eight years. The goodwill, which is not amortized for book purposes, was assigned to the Employee Benefit Services segment for the CPD acquisition and the BPAS acquisition completed in 2023, the Insurance segment for the OneGroup acquisitions completed in 2024 and 2023, the Wealth Management segment for the Wealth Partners acquisition completed in 2023 and the Banking and Corporate segment for the Axiom acquisition. The goodwill arising from the OneGroup acquisition in the second quarter of 2024 is not deductible for tax purposes, while the goodwill arising from all of the acquisitions completed in the first and third quarters of 2024 and 2023 is deductible for tax purposes. Direct costs related to the acquisitions were expensed as incurred. Merger and acquisition integration-related expenses were $0.1 million and $0.2 million during the three and nine months ended September 30, 2024, respectively. Merger and acquisition integration-related expenses were immaterial for the three months and nine months ended September 30, 2023. These expenses have been separately stated in the consolidated statements of income.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	9 Months Ended
ACCOUNTING POLICIES	Sep. 30, 2024
ACCOUNTING POLICIES
ACCOUNTING POLICIES	NOTE C: ACCOUNTING POLICIES The accounting policies of the Company, as applied in the consolidated interim financial statements presented herein, are substantially the same as those followed on an annual basis as presented on pages 84 through 97 of the Annual Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on February 29, 2024 except as noted below. Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. The Company’s noninterest revenue streams are largely based on transactional activity or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after the Company satisfies its performance obligation and revenue is recognized. The Company does not typically enter into long-term revenue contracts with customers, and therefore does not experience significant contract balances. As of September 30, 2024, $36.1 million of accounts receivable, including $8.0 million of unbilled fee revenue, and $2.2 million of unearned revenue, was recorded in the consolidated statements of condition. As of December 31, 2023, $41.7 million of accounts receivable, including $8.1 million of unbilled fee revenue, and $0.8 million of unearned revenue, was recorded in the consolidated statements of condition. Segment Information Effective January 1, 2024, the Company changed its determination of reportable segments and reportable measure of segment profit or loss in connection with the appointment of the Company’s new President and Chief Executive Officer, who serves as the Company’s chief operating decision maker (“CODM”), and changes in the information the CODM regularly reviews and uses to allocate resources and assess performance. The appointment of the Company’s new President and Chief Executive Officer followed the retirement of the Company’s former President and Chief Executive Officer, who previously served as the Company’s CODM until December 31, 2023. The change in determination of reportable segments was also driven by a change in the disaggregation of segment information that management believes would be useful to readers of the financial statements and to align its reportable segments with financial information communicated to external parties, the Company’s Board of Directors (the “Board”) and the business leaders who regularly meet with the CODM who also review this information at the same level of disaggregation. The change in reportable measure of segment profit or loss aligns with a change in the measurement principles of the internal reporting package used by the CODM to allocate resources and assess performance, which is presented on an operating basis excluding certain items considered non-core to the underlying business. Effective January 1, 2024, the Company has identified (1) Banking and Corporate; (2) Employee Benefit Services; (3) Insurance Services; and (4) Wealth Management Services as its reportable segments and determined that operating income before income taxes is the reportable measure of segment profit or loss that the CODM regularly reviews and uses to allocate resources and assess performance. The Company’s insurance services revenue and wealth management services revenue are reported separately in the Insurance reportable segment and Wealth Management reportable segment, respectively. The prior period has been recast to conform to the new current period presentation. See Note M for more detail on segment information. Leases The Company entered into certain finance leases beginning in the second quarter of 2024. Leases are classified as operating or finance leases at the lease commencement date. The classification is governed by five criteria in accordance with FASB ASC 842-10-25-2, and if any of the five criteria are met, the lease is classified as a finance lease. All other leases are classified as operating leases. The right-of-use assets associated with finance leases are included in other assets in the Company’s consolidated statements of condition. The lease liabilities associated with finance leases are included in Federal Home Loan Bank (“FHLB”) and other borrowings in the Company’s consolidated statements of condition. Reclassifications Certain reclassifications have been made to prior period balances to conform to the current period’s presentation. Recently Adopted Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures New Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
INVESTMENT SECURITIES	Sep. 30, 2024
INVESTMENT SECURITIES
INVESTMENT SECURITIES	NOTE D: INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities as of September 30, 2024 and December 31, 2023 are as follows: September 30, 2024 December 31, 2023 Gross Gross Gross Gross Amortized Unrealized Unrealized Fair Amortized Unrealized Unrealized Fair (000’s omitted) Cost Gains Losses Value Cost Gains Losses Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 2,386,644 $ 0 $ 244,022 $ 2,142,622 $ 2,381,168 $ 0 $ 300,385 $ 2,080,783 Obligations of state and political subdivisions 430,699 878 29,625 401,952 502,879 1,469 29,985 474,363 Government agency mortgage-backed securities 370,845 116 44,452 326,509 400,062 76 51,612 348,526 Corporate debt securities 8,000 0 327 7,673 8,000 0 606 7,394 Government agency collateralized mortgage obligations 7,506 0 319 7,187 9,498 0 572 8,926 Total available-for-sale portfolio $ 3,203,694 $ 994 $ 318,745 $ 2,885,943 $ 3,301,607 $ 1,545 $ 383,160 $ 2,919,992 Held-to-Maturity Portfolio: U.S. Treasury and agency securities $ 1,131,278 $ 0 $ 43,848 $ 1,087,430 $ 1,109,101 $ 0 $ 50,866 $ 1,058,235 Government agency mortgage-backed securities 187,772 1,817 343 189,246 63,073 688 180 63,581 Total held-to-maturity portfolio $ 1,319,050 $ 1,817 $ 44,191 $ 1,276,676 $ 1,172,174 $ 688 $ 51,046 $ 1,121,816 As of September 30, 2024, equity and other securities on the consolidated statements of condition consists of equity securities with readily determinable fair values carried at $2.1 million and equity securities without readily determinable fair values carried at $80.4 million, including FHLB common stock of $40.7 million, Federal Reserve Bank (“FRB”) common stock of $33.4 million and other equity securities of $6.3 million. As of December 31, 2023, equity and other securities on the consolidated statements of condition consists of equity securities with readily determinable fair values carried at $0.4 million and equity securities without readily determinable fair values carried at $72.8 million, including FHLB common stock of $32.5 million, FRB common stock of $33.6 million and other equity securities of $6.7 million. The investment in FRB stock represents approximately half half The amount of upward and downward adjustments to equity securities without readily determinable fair values was not material for the three and nine months ended September 30, 2024 and 2023. The gains and losses on equity and other securities for the three and nine months ended September 30, 2024 and 2023 are as follows: Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted) 2024 2023 2024 2023 Net gain (loss) recognized on equity securities $ 101 $ (49) $ 984 $ (99) Less: Net gain (loss) recognized on equity securities sold during the period 0 0 0 0 Unrealized gain (loss) recognized on equity securities still held $ 101 $ (49) $ 984 $ (99) A summary of investment securities that have been in a continuous unrealized loss position is as follows: As of September 30, 2024 Less than 12 Months 12 Months or Longer Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (000’s omitted) Value Losses Value Losses Value Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 0 $ 0 $ 2,142,622 $ 244,022 $ 2,142,622 $ 244,022 Obligations of state and political subdivisions 19,552 83 302,843 29,542 322,395 29,625 Government agency mortgage-backed securities 23 0 315,368 44,452 315,391 44,452 Corporate debt securities 0 0 7,673 327 7,673 327 Government agency collateralized mortgage obligations 0 0 7,174 319 7,174 319 Total available-for-sale investment portfolio $ 19,575 $ 83 $ 2,775,680 $ 318,662 $ 2,795,255 $ 318,745 Held-to-Maturity Portfolio: U.S Treasury and agency securities $ 0 $ 0 $ 1,087,430 $ 43,848 $ 1,087,430 $ 43,848 Government agency mortgage-backed securities 61,169 334 1,382 9 62,551 343 Total held-to-maturity portfolio $ 61,169 $ 334 $ 1,088,812 $ 43,857 $ 1,149,981 $ 44,191 As of December 31, 2023 Less than 12 Months 12 Months or Longer Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (000’s omitted) Value Losses Value Losses Value Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 0 $ 0 $ 2,080,783 $ 300,385 $ 2,080,783 $ 300,385 Obligations of state and political subdivisions 63,541 878 287,191 29,107 350,732 29,985 Government agency mortgage-backed securities 8,586 55 336,266 51,557 344,852 51,612 Corporate debt securities 0 0 7,394 606 7,394 606 Government agency collateralized mortgage obligations 0 0 8,907 572 8,907 572 Total available-for-sale investment portfolio $ 72,127 $ 933 $ 2,720,541 $ 382,227 $ 2,792,668 $ 383,160 Held-to-Maturity Portfolio: U.S Treasury and agency securities $ 536,885 $ 15,953 $ 521,350 $ 34,913 $ 1,058,235 $ 50,866 Government agency mortgage-backed securities 18,951 158 1,393 22 20,344 180 Total held-to-maturity portfolio $ 555,836 $ 16,111 $ 522,743 $ 34,935 $ 1,078,579 $ 51,046 The unrealized losses reported pertaining to available-for-sale securities issued by the U.S. government and its sponsored entities include treasuries, agencies, and mortgage-backed securities issued by Ginnie Mae, Fannie Mae, and Freddie Mac, which are currently rated AAA by Moody’s Investor Services, AA+ by Standard & Poor’s and are guaranteed by the U.S. government. The majority of the obligations of state and political subdivisions carry a credit rating of A or better. Additionally, a portion of the obligations of state and political subdivisions carry a secondary level of credit enhancement. The Company holds two corporate debt securities in an unrealized loss position and, based on an analysis of the financial position of the issuers including financial performance, liquidity and regulatory capital ratios, the issuers of the securities show a remote risk of default. Timely interest payments continue to be made on the securities. The unrealized losses in the portfolios are primarily attributable to changes in interest rates. As such, management does not believe any individual unrealized loss as of September 30, 2024 represents credit losses and no related allowance for credit losses has been recognized. Accordingly, there is no allowance for credit losses on the Company’s available-for-sale investment portfolio as of September 30, 2024. Accrued interest receivable on available-for-sale debt securities, included in accrued interest and fees receivable on the consolidated statements of condition, totaled $8.7 million at September 30, 2024 Securities classified as held-to-maturity are included under the Current Expected Credit Loss (“CECL”) methodology. Calculation of expected credit loss under CECL is done on a collective (“pooled”) basis, with assets grouped when similar risk characteristics exist. The Company notes that at September 30, 2024, all securities in the held-to-maturity classification are U.S. Treasury securities and government agency mortgage-backed securities; therefore, they share the same risk characteristics and can be evaluated on a collective basis. The expected credit loss on these securities is evaluated based on historical credit losses of this security type and the expected possibility of default in the future as these securities are guaranteed by the U.S. government. U.S. Treasury securities and government agency mortgage-backed securities often receive the highest credit rating by rating agencies and the Company has concluded that the possibility of default is considered remote. The U.S. Treasury securities and government agency mortgage-backed securities held by the Company in the held-to-maturity category carry an AA+ rating from Standard & Poor’s, AAA from Moody’s Investor Services, and AA+ from Fitch. The Company concludes that the long history with no credit losses for these securities (adjusted for current conditions and reasonable and supportable forecasts) indicates an expectation that nonpayment of the amortized cost basis is zero. Management has concluded that the prepayment risk associated with these securities is insignificant and it is expected to recover the recorded investment. Accordingly, there is no allowance for credit losses on the Company’s held-to-maturity debt portfolio as of September 30, 2024. Accrued interest receivable on held-to-maturity debt securities, included in accrued interest and fees receivable on the consolidated statements of condition, totaled $3.7 million at September 30, 2024 and is excluded from the estimate of credit losses. The Company has the intent and ability to hold the securities to maturity. The amortized cost and estimated fair value of debt securities at September 30, 2024, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date, including government agency mortgage-backed securities and government agency collateralized mortgage obligations, are shown separately. Held-to-Maturity Available-for-Sale Amortized Fair Amortized Fair (000’s omitted) Cost Value Cost Value Due in one year or less $ 0 $ 0 $ 10,716 $ 10,654 Due after one through five years 0 0 1,892,504 1,766,022 Due after five years through ten years 562,638 553,223 268,172 244,929 Due after ten years 568,640 534,207 653,951 530,642 Subtotal 1,131,278 1,087,430 2,825,343 2,552,247 Government agency mortgage-backed securities 187,772 189,246 370,845 326,509 Government agency collateralized mortgage obligations 0 0 7,506 7,187 Total $ 1,319,050 $ 1,276,676 $ 3,203,694 $ 2,885,943 Investment securities with a carrying value of $2.46 billion and $2.14 billion at September 30, 2024 and December 31, 2023, respectively, were pledged to collateralize certain deposits and borrowings. Securities pledged to collateralize certain borrowings included $393.1 million and $598.9 million of U.S. Treasury securities that were pledged as collateral for securities sold under agreement to repurchase at September 30, 2024 and December 31, 2023, respectively. All securities sold under agreement to repurchase as of September 30, 2024 and December 31, 2023 have an overnight and continuous maturity. During the third quarter of 2024, the Company sold $26.8 million in book value of available-for-sale obligations of state and political subdivisions securities, recognizing $0.3 million of gross realized losses. The proceeds from these sales of $26.5 million were redeployed entirely towards reducing existing overnight borrowings. During the second quarter of 2024, the Company sold $31.2 million in book value of available - for - sale obligations of state and political subdivisions securities, recognizing $0.2 million of gross realized gains and $0.4 million of gross realized losses. The proceeds from these sales of $31.0 million were redeployed entirely towards reducing existing overnight borrowings. During the first quarter of 2023, the Company sold $786.1 million in book value of available-for-sale U.S. Treasury and agency securities, recognizing $52.3 million of gross realized losses. The sales were completed in January and February 2023 as part of a strategic balance sheet repositioning and were unrelated to the negative developments in the banking industry that occurred in March 2023. The proceeds from these sales of $733.8 million were redeployed entirely towards reducing existing overnight borrowings.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
LOANS AND ALLOWANCE FOR CREDIT LOSSES	Sep. 30, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE E: LOANS AND ALLOWANCE FOR CREDIT LOSSES The segments of the Company’s loan portfolio are summarized as follows: September 30, December 31, (000’s omitted) 2024 2023 CRE – multifamily $ 694,847 $ 619,794 CRE – owner occupied 870,165 752,774 CRE – non-owner occupied 1,731,850 1,711,198 Commercial & industrial and other business loans 1,094,767 1,000,630 Consumer mortgage 3,427,317 3,285,018 Consumer indirect 1,780,586 1,703,440 Consumer direct 191,178 185,229 Home equity 460,964 446,515 Gross loans, including deferred origination costs 10,251,674 9,704,598 Allowance for credit losses (76,167) (66,669) Loans, net of allowance for credit losses $ 10,175,507 $ 9,637,929 The following table presents the aging of the amortized cost basis of the Company’s past due loans by segment as of September 30, 2024 and December 31, 2023: Past Due 90+ Days Past (000’s omitted) 30 – 89 Due and Total September 30, 2024 Days Still Accruing Nonaccrual Past Due Current Total Loans CRE – multifamily $ 716 $ 0 $ 311 $ 1,027 $ 693,820 $ 694,847 CRE – owner occupied 121 0 10,064 10,185 859,980 870,165 CRE – non-owner occupied 100 0 12,230 12,330 1,719,520 1,731,850 Commercial & industrial and other business loans 923 0 7,973 8,896 1,085,871 1,094,767 Consumer mortgage 22,466 2,731 26,136 51,333 3,375,984 3,427,317 Consumer indirect 19,066 585 0 19,651 1,760,935 1,780,586 Consumer direct 1,368 110 0 1,478 189,700 191,178 Home equity 2,474 407 2,299 5,180 455,784 460,964 Total $ 47,234 $ 3,833 $ 59,013 $ 110,080 $ 10,141,594 $ 10,251,674 Past Due 90+ Days Past (000’s omitted) 30 – 89 Due and Total December 31, 2023 Days Still Accruing Nonaccrual Past Due Current Total Loans CRE – multifamily $ 0 $ 0 $ 0 $ 0 $ 619,794 $ 619,794 CRE – owner occupied 1,477 0 1,953 3,430 749,344 752,774 CRE – non-owner occupied 2,311 0 17,964 20,275 1,690,923 1,711,198 Commercial & industrial and other business loans 880 0 336 1,216 999,414 1,000,630 Consumer mortgage 18,434 4,559 26,043 49,036 3,235,982 3,285,018 Consumer indirect 20,215 776 0 20,991 1,682,449 1,703,440 Consumer direct 1,579 135 23 1,737 183,492 185,229 Home equity 3,546 416 2,368 6,330 440,185 446,515 Total $ 48,442 $ 5,886 $ 48,687 $ 103,015 $ 9,601,583 $ 9,704,598 An immaterial amount of interest income on nonaccrual loans was recognized during the three and nine months ended September 30, 2024 and 2023 and an immaterial amount of accrued interest was written off on nonaccrual loans by reversing interest income. The Company uses several credit quality indicators to assess credit risk in an ongoing manner. The Company’s primary credit quality indicator for its business lending portfolio is an internal credit risk rating system that categorizes loans as “pass”, “special mention”, “substandard”, or “doubtful”. Credit risk ratings are applied to loans individually based on a case-by-case evaluation. In general, the following are the definitions of the Company’s credit quality indicators: Pass The condition of the borrower and the performance of the loans are satisfactory or better. Special Mention The condition of the borrower has deteriorated and the loan has potential weaknesses, although the loan performs as agreed. Loss may be incurred at some future date if conditions deteriorate further. Substandard The condition of the borrower has significantly deteriorated and the loan has a well-defined weakness or weaknesses. The performance of the loan could further deteriorate and incur loss if deficiencies are not corrected. Doubtful The condition of the borrower has deteriorated to the point that collection of the balance is improbable based on current facts and conditions and loss is likely. The following tables show the amount of business lending loans by credit quality category at September 30, 2024 and December 31, 2023: Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total CRE – multifamily: Risk rating Pass $ 7,692 $ 89,133 $ 143,201 $ 52,068 $ 17,616 $ 138,406 $ 44,616 $ 147,630 $ 640,362 Special mention 0 13,175 7,259 540 62 4,403 496 14,147 40,082 Substandard 0 0 0 496 0 1,690 149 12,068 14,403 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – multifamily $ 7,692 $ 102,308 $ 150,460 $ 53,104 $ 17,678 $ 144,499 $ 45,261 $ 173,845 $ 694,847 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – owner occupied: Risk rating Pass $ 93,638 $ 51,815 $ 78,220 $ 53,803 $ 38,431 $ 244,268 $ 58,622 $ 197,433 $ 816,230 Special mention 749 4,940 2,402 1,623 2,032 11,218 429 1,151 24,544 Substandard 0 1,952 7,113 883 1,441 10,463 1,066 5,798 28,716 Doubtful 0 675 0 0 0 0 0 0 675 Total CRE – owner occupied $ 94,387 $ 59,382 $ 87,735 $ 56,309 $ 41,904 $ 265,949 $ 60,117 $ 204,382 $ 870,165 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – non-owner occupied: Risk rating Pass $ 84,887 $ 121,211 $ 229,489 $ 103,230 $ 86,692 $ 305,197 $ 363,323 $ 252,680 $ 1,546,709 Special mention 158 382 19,297 16,293 1,275 22,958 18,110 3,362 81,835 Substandard 0 10,984 133 1,316 253 18,389 27,709 43,558 102,342 Doubtful 0 0 0 964 0 0 0 0 964 Total CRE – non-owner occupied $ 85,045 $ 132,577 $ 248,919 $ 121,803 $ 88,220 $ 346,544 $ 409,142 $ 299,600 $ 1,731,850 Current period gross charge-offs (1) $ 0 $ 412 $ 0 $ 0 $ 0 $ 0 $ 0 $ 554 $ 966 Commercial & industrial and other business loans: Risk rating Pass $ 201,133 $ 73,240 $ 111,141 $ 74,994 $ 24,287 $ 95,800 $ 377,506 $ 57,960 $ 1,016,061 Special mention 1,808 1,167 3,588 1,478 3,035 2,524 16,311 3,344 33,255 Substandard 486 16,775 2,762 1,214 204 1,083 18,330 4,597 45,451 Doubtful 0 0 0 0 0 0 0 0 0 Total commercial & industrial and other business loans $ 203,427 $ 91,182 $ 117,491 $ 77,686 $ 27,526 $ 99,407 $ 412,147 $ 65,901 $ 1,094,767 Current period gross charge-offs (1) $ 0 $ 64 $ 98 $ 21 $ 0 $ 7 $ 482 $ 2 $ 674 Total business lending: Risk rating Pass $ 387,350 $ 335,399 $ 562,051 $ 284,095 $ 167,026 $ 783,671 $ 844,067 $ 655,703 $ 4,019,362 Special mention 2,715 19,664 32,546 19,934 6,404 41,103 35,346 22,004 179,716 Substandard 486 29,711 10,008 3,909 1,898 31,625 47,254 66,021 190,912 Doubtful 0 675 0 964 0 0 0 0 1,639 Total business lending $ 390,551 $ 385,449 $ 604,605 $ 308,902 $ 175,328 $ 856,399 $ 926,667 $ 743,728 $ 4,391,629 Current period gross charge-offs (1) $ 0 $ 476 $ 98 $ 21 $ 0 $ 7 $ 482 $ 556 $ 1,640 (1) Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total CRE – multifamily: Risk rating Pass $ 90,888 $ 145,337 $ 52,058 $ 19,982 $ 41,992 $ 112,287 $ 3,237 $ 106,580 $ 572,361 Special mention 13,175 7,317 0 65 0 3,522 0 8,289 32,368 Substandard 0 959 0 0 551 1,293 150 12,112 15,065 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – multifamily $ 104,063 $ 153,613 $ 52,058 $ 20,047 $ 42,543 $ 117,102 $ 3,387 $ 126,981 $ 619,794 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – owner occupied: Risk rating Pass $ 58,544 $ 89,616 $ 58,798 $ 46,465 $ 80,361 $ 192,345 $ 28,023 $ 158,652 $ 712,804 Special mention 3,258 2,384 649 639 1,472 11,962 743 6,064 27,171 Substandard 880 108 922 1,480 514 7,531 941 423 12,799 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – owner occupied $ 62,682 $ 92,108 $ 60,369 $ 48,584 $ 82,347 $ 211,838 $ 29,707 $ 165,139 $ 752,774 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 19 $ 0 $ 19 CRE – non-owner occupied: Risk rating Pass $ 143,106 $ 255,699 $ 111,306 $ 86,560 $ 60,646 $ 275,458 $ 387,559 $ 265,348 $ 1,585,682 Special mention 42 827 16,109 1,311 109 29,648 18,806 3,506 70,358 Substandard 947 136 1,123 2,996 1,248 20,578 100 27,542 54,670 Doubtful 0 0 0 488 0 0 0 0 488 Total CRE – non-owner occupied $ 144,095 $ 256,662 $ 128,538 $ 91,355 $ 62,003 $ 325,684 $ 406,465 $ 296,396 $ 1,711,198 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial & industrial and other business loans: Risk rating Pass $ 146,627 $ 133,529 $ 94,764 $ 34,572 $ 34,714 $ 99,525 $ 337,388 $ 55,222 $ 936,341 Special mention 15,306 2,071 1,491 1,557 2,553 1,854 16,341 8,045 49,218 Substandard 38 800 558 477 323 1,305 10,800 770 15,071 Doubtful 0 0 0 0 0 0 0 0 0 Total commercial & industrial and other business loans $ 161,971 $ 136,400 $ 96,813 $ 36,606 $ 37,590 $ 102,684 $ 364,529 $ 64,037 $ 1,000,630 Current period gross charge-offs (1) $ 0 $ 160 $ 0 $ 0 $ 0 $ 36 $ 569 $ 0 $ 765 Total business lending: Risk rating Pass $ 439,165 $ 624,181 $ 316,926 $ 187,579 $ 217,713 $ 679,615 $ 756,207 $ 585,802 $ 3,807,188 Special mention 31,781 12,599 18,249 3,572 4,134 46,986 35,890 25,904 179,115 Substandard 1,865 2,003 2,603 4,953 2,636 30,707 11,991 40,847 97,605 Doubtful 0 0 0 488 0 0 0 0 488 Total business lending $ 472,811 $ 638,783 $ 337,778 $ 196,592 $ 224,483 $ 757,308 $ 804,088 $ 652,553 $ 4,084,396 Current period gross charge-offs (1) $ 0 $ 160 $ 0 $ 0 $ 0 $ 36 $ 588 $ 0 $ 784 (1) All other loans are underwritten and structured using standardized criteria and characteristics, primarily payment performance, and are monitored collectively on a monthly basis. These are typically loans to individuals in the consumer categories and are delineated as either performing or nonperforming. Performing loans include loans classified as current as well as those classified as 30 - 89 days past due. Nonperforming loans include 90+ days past due and still accruing and nonaccrual loans. The following tables detail the balances in all other loan categories at September 30, 2024 and December 31, 2023: Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Consumer mortgage: FICO AB (1) Performing $ 232,937 $ 336,417 $ 332,687 $ 429,254 $ 186,884 $ 688,527 $ 0 $ 111,253 $ 2,317,959 Nonperforming 0 0 511 485 667 4,864 0 184 6,711 Total FICO AB 232,937 336,417 333,198 429,739 187,551 693,391 0 111,437 2,324,670 FICO CDE (2) Performing 104,716 142,588 142,134 154,892 95,873 364,724 35,889 39,675 1,080,491 Nonperforming 315 1,105 2,671 1,765 2,044 12,783 344 1,129 22,156 Total FICO CDE 105,031 143,693 144,805 156,657 97,917 377,507 36,233 40,804 1,102,647 Total consumer mortgage $ 337,968 $ 480,110 $ 478,003 $ 586,396 $ 285,468 $ 1,070,898 $ 36,233 $ 152,241 $ 3,427,317 Current period gross charge-offs (3) $ 0 $ 141 $ 11 $ 1 $ 20 $ 172 $ 0 $ 0 $ 345 Consumer indirect: Performing $ 532,829 $ 540,576 $ 426,993 $ 179,759 $ 40,487 $ 59,357 $ 0 $ 0 $ 1,780,001 Nonperforming 0 199 257 74 52 3 0 0 585 Total consumer indirect $ 532,829 $ 540,775 $ 427,250 $ 179,833 $ 40,539 $ 59,360 $ 0 $ 0 $ 1,780,586 Current period gross charge-offs (3) $ 738 $ 2,281 $ 2,968 $ 1,272 $ 403 $ 1,007 $ 0 $ 0 $ 8,669 Consumer direct: Performing $ 67,778 $ 55,552 $ 35,273 $ 15,198 $ 4,254 $ 6,241 $ 6,772 $ 0 $ 191,068 Nonperforming 0 54 1 23 0 0 32 0 110 Total consumer direct $ 67,778 $ 55,606 $ 35,274 $ 15,221 $ 4,254 $ 6,241 $ 6,804 $ 0 $ 191,178 Current period gross charge-offs (3) $ 63 $ 828 $ 586 $ 349 $ 62 $ 100 $ 181 $ 0 $ 2,169 Home equity: Performing $ 44,479 $ 56,011 $ 56,999 $ 56,217 $ 27,645 $ 59,269 $ 132,008 $ 25,630 $ 458,258 Nonperforming 35 170 173 96 269 796 794 373 2,706 Total home equity $ 44,514 $ 56,181 $ 57,172 $ 56,313 $ 27,914 $ 60,065 $ 132,802 $ 26,003 $ 460,964 Current period gross charge-offs (3) $ 0 $ 0 $ 23 $ 0 $ 0 $ 0 $ 92 $ 0 $ 115 (1) (2) (3) Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Consumer mortgage: FICO AB (1) Performing $ 354,967 $ 353,185 $ 456,871 $ 199,429 $ 157,159 $ 606,591 $ 0 $ 86,067 $ 2,214,269 Nonperforming 0 371 764 605 279 5,187 0 195 7,401 Total FICO AB 354,967 353,556 457,635 200,034 157,438 611,778 0 86,262 2,221,670 FICO CDE (2) Performing 148,443 150,585 164,839 103,003 71,710 331,839 39,630 30,098 1,040,147 Nonperforming 53 2,629 2,477 1,629 1,785 13,201 367 1,060 23,201 Total FICO CDE 148,496 153,214 167,316 104,632 73,495 345,040 39,997 31,158 1,063,348 Total consumer mortgage $ 503,463 $ 506,770 $ 624,951 $ 304,666 $ 230,933 $ 956,818 $ 39,997 $ 117,420 $ 3,285,018 Current period gross charge-offs (3) $ 0 $ 0 $ 0 $ 0 $ 85 $ 584 $ 0 $ 0 $ 669 Consumer indirect: Performing $ 681,824 $ 572,799 $ 273,035 $ 71,428 $ 45,203 $ 58,375 $ 0 $ 0 $ 1,702,664 Nonperforming 84 443 101 42 19 87 0 0 776 Total consumer indirect $ 681,908 $ 573,242 $ 273,136 $ 71,470 $ 45,222 $ 58,462 $ 0 $ 0 $ 1,703,440 Current period gross charge-offs (3) $ 926 $ 3,595 $ 1,969 $ 1,171 $ 570 $ 1,121 $ 0 $ 0 $ 9,352 Consumer direct: Performing $ 80,169 $ 52,826 $ 26,617 $ 8,282 $ 4,604 $ 5,697 $ 6,875 $ 1 $ 185,071 Nonperforming 33 41 47 0 2 23 12 0 158 Total consumer direct $ 80,202 $ 52,867 $ 26,664 $ 8,282 $ 4,606 $ 5,720 $ 6,887 $ 1 $ 185,229 Current period gross charge-offs (3) $ 206 $ 813 $ 450 $ 110 $ 110 $ 159 $ 161 $ 0 $ 2,009 Home equity: Performing $ 61,065 $ 62,801 $ 63,102 $ 31,094 $ 25,721 $ 44,832 $ 126,939 $ 28,177 $ 443,731 Nonperforming 0 162 10 253 260 533 1,053 513 2,784 Total home equity $ 61,065 $ 62,963 $ 63,112 $ 31,347 $ 25,981 $ 45,365 $ 127,992 $ 28,690 $ 446,515 Current period gross charge-offs (3) $ 0 $ 0 $ 0 $ 64 $ 0 $ 44 $ 11 $ 0 $ 119 (1) (2) (3) Business lending loans greater than $0.5 million that are on nonaccrual are individually assessed, and if necessary, a specific allocation of the allowance for credit losses is provided. If management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the fair value of the collateral at the reporting date, adjusted for estimated selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. The collateral for individually assessed CRE non-owner occupied loans consists mainly of office properties associated with two customers. A summary of individually assessed business loans as of September 30, 2024 and December 31, 2023 follows: September 30, 2024 December 31, 2023 Specifically Specifically Carrying Contractual Allocated Carrying Contractual Allocated (000’s omitted) Balance Balance Allowance Balance Balance Allowance Loans with allowance allocation: CRE – owner occupied $ 1,606 $ 1,606 $ 682 $ 0 $ 0 $ 0 CRE – non-owner occupied 10,170 10,270 965 3,484 3,484 470 Total $ 11,776 $ 11,876 $ 1,647 $ 3,484 $ 3,484 $ 470 Loans without allowance allocation: CRE – owner occupied $ 8,268 $ 8,306 $ 0 $ 1,551 $ 1,551 $ 0 CRE – non-owner occupied 1,620 2,622 0 13,999 14,014 0 Commercial & industrial and other business loans 7,481 7,481 0 200 200 0 Total $ 17,369 $ 18,409 $ 0 $ 15,750 $ 15,765 $ 0 The average carrying balance of individually assessed loans was $30.8 million and $4.5 million for the three months ended September 30, 2024 and 2023, respectively. The average carrying balance of individually assessed loans was $31.1 million and $6.6 million for the nine months ended September 30, 2024 and 2023, respectively. No interest income was recognized on individually assessed loans for the three or nine months ended September 30, 2024 and 2023. Occasionally, the Company modifies loans to borrowers experiencing financial difficulty by providing principal forgiveness, term extension, payment delay, or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Company provides multiple types of modifications on one loan. Typically, one type of modification, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another modification, such as principal forgiveness, may be granted. Upon the Company’s determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is charged off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. The estimate of allowance for credit losses includes historical losses from loans that were modified due to borrower financial difficulty, therefore a charge to the allowance for credit losses is generally not recorded upon modification. The following table presents the amortized cost basis of loans at September 30, 2024 and 2023 that were both experiencing financial difficulty and modified during the three and nine months ended September 30, 2024 and 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers experiencing financial difficulty as compared to the amortized cost basis of each class of financing receivable is also presented below. Three Months Ended Three Months Ended September 30, 2024 September 30, 2023 Other Total Class of Other Total Class of Term Payment Financing Term Payment Financing (000s omitted except for percentages) Extension Delay Receivable Extension Delay Receivable CRE – owner occupied $ 926 $ 0 0.11 % $ 1,401 $ 0 0.04 % CRE – non-owner occupied 0 17,875 1.03 % 0 0 0.00 % Commercial & industrial and other business loans 300 0 0.00 % 0 0 0.00 % Total $ 1,226 $ 17,875 0.19 % $ 1,401 $ 0 0.01 % Nine Months Ended Nine Months Ended September 30, 2024 September 30, 2023 Other Total Class of Other Total Class of Term Payment Financing Term Payment Financing (000s omitted except for percentages) Extension Delay Receivable Extension Delay Receivable CRE – owner occupied $ 1,490 $ 0 0.17 % $ 2,150 $ 0 0.20 % CRE – non-owner occupied 3,222 17,875 1.22 % 0 0 0.00 % Commercial & industrial and other business loans 399 0 0.00 % 0 0 0.00 % Consumer mortgage 232 0 0.01 % 198 0 0.01 % Home equity 24 0 0.00 % 29 0 0.01 % Total $ 5,367 $ 17,875 0.23 % $ 2,377 $ 0 0.03 % The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the last 12 months. September 30, 2024 90+ Days Past Past Due 30 – Due and Still Non- (000s omitted) Current 89 Days Accruing Accrual Total CRE – owner occupied $ 1,490 $ 0 $ 0 $ 0 $ 1,490 CRE – non-owner occupied 21,097 0 0 0 21,097 Commercial & industrial and other business loans 99 0 0 300 399 Consumer mortgage 0 0 0 232 232 Home equity 0 0 0 24 24 Total $ 22,686 $ 0 $ 0 $ 556 $ 23,242 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2024: Three Months Ended Three Months Ended September 30, 2024 September 30, 2023 Weighted-Average Weighted-Average Weighted-Average Term Extension Other Payment Delay Term Extension (Years) (Years) (Years) CRE – owner occupied 1.8 0.0 10.0 CRE – non-owner occupied 0.0 0.7 0.0 Commercial & industrial and other business loans 0.5 0.0 0.0 Total 0.4 0.7 10.0 Nine Months Ended Nine Months Ended September 30, 2024 September 30, 2023 Weighted-Average Weighted-Average Weighted-Average Term Extension Other Payment Delay Term Extension (Years) (Years) (Years) CRE – owner occupied 2.3 0.0 8.3 CRE – non-owner occupied 1.0 0.7 0.0 Commercial & industrial and other business loans 1.4 0.0 0.0 Consumer mortgage 7.1 0.0 3.1 Home equity 1.8 0.0 9.9 Total 1.7 0.7 7.8 There were no loans modified to borrowers with financial difficulty that had a payment default subsequent to modification during the three and nine months ended September 30, 2024 and 2023. Allowance for Credit Losses The following presents by segment the activity in the allowance for credit losses during the three and nine months ended September 30, 2024 and 2023: Three Months Ended September 30, 2024 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 31,128 $ (1,114) $ 199 $ 3,536 $ 33,749 Consumer mortgage 14,303 (188) 5 674 14,794 Consumer indirect 20,124 (3,000) 1,816 2,146 21,086 Consumer direct 3,368 (661) 228 1,037 3,972 Home equity 1,519 (58) 2 103 1,566 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 71,442 (5,021) 2,250 7,496 76,167 Liabilities for off-balance-sheet credit exposures 869 0 0 213 1,082 Total allowance for credit losses $ 72,311 $ (5,021) $ 2,250 $ 7,709 $ 77,249 Three Months Ended September 30, 2023 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 25,291 $ (139) $ 152 $ 740 $ 26,044 Consumer mortgage 14,553 (143) 3 558 14,971 Consumer indirect 17,808 (2,100) 1,319 1,263 18,290 Consumer direct 3,032 (554) 217 351 3,046 Home equity 1,600 (6) 2 (2) 1,594 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 63,284 (2,942) 1,693 2,910 64,945 Liabilities for off-balance-sheet credit exposures 933 0 0 (32) 901 Total allowance for credit losses $ 64,217 $ (2,942) $ 1,693 $ 2,878 $ 65,846 Nine Months Ended September 30, 2024 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 26,854 $ (1,640) $ 330 $ 8,205 $ 33,749 Consumer mortgage 15,333 (345) 39 (233) 14,794 Consumer indirect 18,585 (8,669) 4,956 6,214 21,086 Consumer direct 3,269 (2,169) 710 2,162 3,972 Home equity 1,628 (115) 5 48 1,566 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 66,669 (12,938) 6,040 16,396 76,167 Liabilities for off-balance-sheet credit exposures 913 0 0 169 1,082 Total allowance for credit losses $ 67,582 $ (12,938) $ 6,040 $ 16,565 $ 77,249 Nine Months Ended September 30, 2023 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 23,297 $ (618) $ 437 $ 2,928 $ 26,044 Consumer mortgage 14,343 (366) 35 959 14,971 Consumer indirect 17,852 (6,490) 4,342 2,586 18,290 Consumer direct 2,973 (1,366) 637 802 3,046 Home equity 1,594 (90) 13 77 1,594 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 61,059 (8,930) 5,464 7,352 64,945 Liabilities for off-balance-sheet credit exposures 1,123 0 0 (222) 901 Total allowance for credit losses $ 62,182 $ (8,930) $ 5,464 $ 7,130 $ 65,846 The allowance for credit losses increased to $76.2 million at September 30, 2024 compared to $66.7 million at December 31, 2023 and $64.9 Accrued interest receivable on loans, included in accrued interest and fees receivable on the consolidated statements of condition, totaled $34.0 million at September 30, 2024 and is excluded from the estimate of credit losses and amortized cost basis of loans. The Company utilizes the historical loss rate on its loan portfolio as the initial basis for the estimate of credit losses using the cumulative loss, vintage loss and line loss methods, which is derived from the Company’s historical loss experience. Adjustments to historical loss experience were made for differences in current loan-specific risk characteristics and to address current period delinquencies, charge-off rates, risk ratings, lack of loan level data through an entire economic cycle, changes in loan sizes and underwriting standards as well as the addition of acquired loans which were not underwritten by the Company. The Company considered historical losses immediately prior, through and following the Great Recession compared to the historical period used for modeling to adjust the historical information to account for longer-term expectations for loan credit performance. Under CECL, the Company is required to consider future economic conditions to determine current expected credit losses. Management selected an eight-quarter reasonable and supportable forecast period with a four-quarter reversion to the historical mean to use as part of the economic forecast, and utilizes a two-quarter lag adjustment for economic factors that are not dependent on collateral values, and no lag for factors that utilize collateral values. Management determined that these qualitative adjustments were needed to adjust historical information for expected losses and to reflect changes as a result of current conditions. For qualitative macroeconomic adjustments, the Company uses third-party forecasted economic data scenarios utilizing a base scenario and two alternative scenarios that are weighted, with forecasts available as of September 30, 2024. These forecasts were factored into the qualitative portion of the calculation of the estimated credit losses and include the impact of a decline in residential real estate and vehicle prices as well as inflation. The scenarios utilized forecast stable unemployment levels, modest GDP and real household income growth, offset by some declines in auto, housing and commercial real estate prices. Management developed expected loss estimates considering factors for segments as outlined below: ● Business lending – non real estate: The Company selected projected unemployment and GDP as indicators of forecasted losses related to business lending and utilize both factors in an even weight for the calculation. The Company also considered delinquencies, risk rating changes, recent charge-off history and acquired loans as part of the review of estimated losses. ● Business lending – real estate: The Company selected projected unemployment and commercial real estate values as indicators of forecasted losses related to commercial real estate loans for non-office specific properties and utilize both factors in an even weight for the calculation. For office specific properties, the Company selected projected office specific commercial real est

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	9 Months Ended
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	Sep. 30, 2024
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	NOTE F: GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS The gross carrying amount and accumulated amortization for each type of identifiable intangible asset are as follows: September 30, 2024 December 31, 2023 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying (000’s omitted) Amount Amortization Amount Amount Amortization Amount Amortizing intangible assets: Core deposit intangibles $ 77,373 $ (71,576) $ 5,797 $ 77,373 $ (69,214) $ 8,159 Other intangibles 132,280 (89,947) 42,333 125,919 (81,487) 44,432 Total amortizing intangibles $ 209,653 $ (161,523) $ 48,130 $ 203,292 $ (150,701) $ 52,591 The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000’s omitted) Oct - Dec 2024 $ 3,316 2025 11,959 2026 10,515 2027 4,793 2028 3,582 Thereafter 13,965 Total $ 48,130 Shown below are the components of the Company’s goodwill at December 31, 2023 and September 30, 2024: Additions/ (000’s omitted) December 31, 2023 Adjustments September 30, 2024 Goodwill $ 845,396 $ 7,097 $ 852,493

BORROWINGS

BORROWINGS	9 Months Ended
BORROWINGS	Sep. 30, 2024
BORROWINGS
BORROWINGS	NOTE G: BORROWINGS During January 2024, the Company secured $300.0 million in short-term borrowings through the Bank Term Funding Program at the Federal Reserve at a rate of 4.87% , to fund expected net loan growth. These short-term borrowings matured during March 2024 and the Bank Term Funding Program has ceased making new loans as of March 11, 2024. During June 2024, three $50.0 million putable advances were executed with the FHLB for a total of $150.0 million in new term borrowings. The advances are putable at the option of the FHLB in June 2025 and mature in June 2027 if the option is not exercised, at interest rates ranging from 4.38% to 4.47% . During August 2024, a $100.0 million fixed rate putable advance with the FHLB was executed at a rate of 3.73%. The advance is putable at the option of the FHLB in August 2025 and matures in August 2027 if the option is not exercised.

BENEFIT PLANS

BENEFIT PLANS	9 Months Ended
BENEFIT PLANS	Sep. 30, 2024
BENEFIT PLANS
BENEFIT PLANS	NOTE H: BENEFIT PLANS The Company provides a qualified defined benefit pension to eligible employees and retirees, other post-retirement health and life insurance benefits to certain retirees, an unfunded supplemental pension plan for certain key executives, and an unfunded stock balance plan for certain nonemployee directors. The Company accrues for the estimated cost of these benefits through charges to expense during the years that employees earn these benefits. The service cost component of net periodic benefit income is included in the salaries and employee benefits line of the consolidated statements of income, while the other components of net periodic benefit income are included in other expenses. The Company made a $4.0 million contribution to its defined benefit pension plan in the first quarter of 2024. The Company made a $4.3 million contribution to its defined benefit pension plan in the second quarter of 2023. The post-retirement benefits component of net periodic benefit cost for the three and nine months ended September 30, 2024 and 2023 is immaterial. The pension benefits component of net periodic benefit income for the three and nine months ended September 30, 2024 and 2023 is as follows: Pension Benefits Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted) 2024 2023 2024 2023 Service cost $ 1,342 $ 1,108 $ 3,519 $ 3,324 Interest cost 1,895 1,890 5,695 5,670 Expected return on plan assets (4,541) (4,020) (13,801) (12,060) Amortization of unrecognized net (gain) loss 217 (555) 849 (1,665) Amortization of prior service cost 205 205 615 615 Net periodic benefit income $ (882) $ (1,372) $ (3,123) $ (4,116)

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
EARNINGS PER SHARE	Sep. 30, 2024
EARNINGS PER SHARE
EARNINGS PER SHARE	NOTE I: EARNINGS PER SHARE The two class method is used in the calculations of basic and diluted earnings per share. Under the two class method, earnings available to common shareholders for the period are allocated between common shareholders and participating securities according to dividends declared and participation rights in undistributed earnings. The Company has determined that all of its outstanding non-vested stock awards are participating securities as of September 30, 2024. Basic earnings per share are computed based on the weighted-average of the common shares outstanding for the period. Diluted earnings per share are based on the weighted-average of the shares outstanding and the assumed exercise of stock options during the year. The dilutive effect of options is calculated using the treasury stock method of accounting. The treasury stock method determines the number of common shares that would be outstanding if all the dilutive options were exercised and the proceeds were used to repurchase common shares in the open market at the average market price for the applicable time period. Weighted-average anti-dilutive stock options outstanding were approximately 0.2 million for the three and nine months ended September 30, 2024, and were immaterial and 0.2 million for the three and nine months ended September 30, 2023, respectively, and were not included in the computation below. The following is a reconciliation of basic to diluted earnings per share for the three and nine months ended September 30, 2024 and 2023: Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted, except per share data) 2024 2023 2024 2023 Net income $ 43,901 $ 44,129 $ 132,688 $ 98,218 Income attributable to unvested stock-based compensation awards (192) (158) (524) (327) Income available to common shareholders $ 43,709 $ 43,971 $ 132,164 $ 97,891 Weighted-average common shares outstanding – basic 52,520 53,502 52,807 53,673 Basic earnings per share $ 0.83 $ 0.82 $ 2.50 $ 1.82 Net income $ 43,901 $ 44,129 $ 132,688 $ 98,218 Income attributable to unvested stock-based compensation awards (192) (158) (524) (327) Income available to common shareholders $ 43,709 $ 43,971 $ 132,164 $ 97,891 Weighted-average common shares outstanding – basic 52,520 53,502 52,807 53,673 Assumed exercise of stock options 160 104 104 135 Weighted-average common shares outstanding – diluted 52,680 53,606 52,911 53,808 Diluted earnings per share $ 0.83 $ 0.82 $ 2.50 $ 1.82 Stock Repurchase Program At its December 2023 meeting, the Board approved a new stock repurchase program authorizing the repurchase, at the discretion of senior management, of up to 2,697,000 shares of the Company’s common stock, in accordance with securities and banking laws and regulations, during the twelve-month period starting January 1, 2024. Any repurchased shares will be used for general corporate purposes, including those related to stock plan activities. The timing and extent of repurchases will depend on market conditions and other corporate considerations as determined at the Company’s discretion. There were 1,000,000 shares of treasury stock purchases made under this authorization during the first nine months of 2024 with an average price paid per share of $45.84. At its December 2022 meeting, the Board approved a stock repurchase program authorizing the repurchase, at the discretion of senior management, of up to 2,697,000 shares of the Company’s common stock, in accordance with securities and banking laws and regulations, during the twelve-month period starting January 1, 2023. There were 607,161 shares of treasury stock purchases made under this authorization during 2023 with an average price paid per share of $49.44, including 500,000 shares of treasury stock purchases made under this authorization during the first nine months of 2023 with an average price paid per share of $51.35.

COMMITMENTS, CONTINGENT LIABILI

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	9 Months Ended
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	Sep. 30, 2024
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	NOTE J: COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit and standby letters of credit. Commitments to extend credit are agreements to lend to customers, generally having fixed expiration dates or other termination clauses that may require payment of a fee. These commitments consist principally of unused commercial and consumer credit lines. Standby letters of credit generally are contingent upon the failure of the customer to perform according to the terms of an underlying contract with a third-party. The credit risks associated with commitments to extend credit and standby letters of credit are essentially the same as that involved with extending loans to customers and are subject to the Company’s normal credit policies. Collateral may be obtained based on management’s assessment of the customer’s creditworthiness. The fair value of the standby letters of credit is immaterial for disclosure. The contract amounts of commitments and contingencies are as follows: September 30, December 31, (000’s omitted) 2024 2023 Commitments to extend credit $ 1,682,414 $ 1,494,549 Standby letters of credit 78,105 61,352 Total $ 1,760,519 $ 1,555,901 On November 16, 2023, the Federal Deposit Insurance Corporation (“FDIC”) issued a final rulemaking that implemented a special assessment to recover the uninsured deposit losses from bank failures that occurred during 2023. The final rule anticipated collecting the special assessment over eight quarterly assessment periods beginning in 2024 at an annual rate of approximately 13.4 basis points of uninsured deposits that exceeded $5.0 billion as of December 31, 2022. The FDIC has indicated that the amount of the special assessment and number of quarterly assessment periods are subject to adjustment as their loss estimates change. The Company accrued $1.5 million of expense related to the FDIC special assessment in 2023. During the nine months ended September 30, 2024, the Company adjusted its accrual for the FDIC special assessment for a net decrease of $0.2 million. The adjustments were made based on the receipt of new information from the FDIC that indicated an update to the special assessment amount and an increase in the number of quarterly assessment periods from eight to ten. Total FDIC insurance expense was $2.0 million and $1.9 million for the three months ended September 30, 2024 and 2023 and was $6.5 million and $5.9 million for the nine months ended September 30, 2024 and 2023, respectively. During 2024, CBNA entered into agreements to invest a total of $10.0 million in investment tax credits generated by a solar energy producing company. The Company has elected to account for the investment using the proportional amortization method. At September 30, 2024, the balance of the Company’s investment in these tax credits Legal Contingencies On at least a quarterly basis, the Company assesses its liabilities and contingencies in connection with pending or threatened legal proceedings or other matters in which claims for monetary damages are asserted. For those matters where it is probable that the Company will incur losses and the amounts of the losses are reasonably estimable, the Company records an expense and corresponding liability in its consolidated financial statements. To the extent such matters could result in exposure in excess of that liability, the amount of such excess is not currently estimable. The range of losses that are reasonably possible for matters where an exposure is not currently estimable or considered probable is not believed to be material in the aggregate. This is based on information currently available to the Company and involves elements of judgment and significant uncertainties. The Company recorded a loss contingency in 2023 related to the anticipated settlement, following mediation, of a threatened collective and class action asserted against CBNA on behalf of certain nonexempt branch employees, regarding unpaid wages under the Fair Labor Standards Act and applicable state labor laws. On February 5, 2024, following a mediation held on February 1, 2024, the Company agreed to a settlement in the amount of $5.8 million. A settlement agreement has been executed by the parties and the terms of the settlement have been approved by the Court. The Company recorded a $5.8 million litigation accrual at December 31, 2023. During the second quarter of 2024, the Company paid $5.8 million to the qualified settlement fund and the claims administrator mailed a notice and settlement check to class members who are eligible to participate in the settlement. Any funds that remain in the qualified settlement fund after the deadline to negotiate the settlement checks will revert to CBNA during the three months ended December 31, 2024.

FAIR VALUE

FAIR VALUE	9 Months Ended
FAIR VALUE	Sep. 30, 2024
FAIR VALUE
FAIR VALUE	NOTE K: FAIR VALUE Accounting standards establish a framework for measuring fair value and require certain disclosures about such fair value instruments. It defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (i.e. exit price). Inputs used to measure fair value are classified into the following hierarchy: ● Level 1 - Quoted prices in active markets for identical assets or liabilities. ● Level 2 - Quoted prices in active markets for similar assets or liabilities, or quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. ● Level 3 - Significant valuation assumptions not readily observable in a market. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis. There were no transfers between any September 30, 2024 Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 2,081,293 $ 61,329 $ 0 $ 2,142,622 Obligations of state and political subdivisions 0 401,952 0 401,952 Government agency mortgage-backed securities 0 326,509 0 326,509 Corporate debt securities 0 7,673 0 7,673 Government agency collateralized mortgage obligations 0 7,187 0 7,187 Total available-for-sale investment securities 2,081,293 804,650 0 2,885,943 Equity securities 2,106 0 0 2,106 Mortgage loans held for sale 0 739 0 739 Commitments to originate real estate loans for sale 0 0 329 329 Interest rate swap agreements asset 0 5,017 0 5,017 Interest rate swap agreements liability 0 (5,017) 0 (5,017) Total $ 2,083,399 $ 805,389 $ 329 $ 2,889,117 December 31, 2023 Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 2,019,089 $ 61,694 $ 0 $ 2,080,783 Obligations of state and political subdivisions 0 474,363 0 474,363 Government agency mortgage-backed securities 0 348,526 0 348,526 Corporate debt securities 0 7,394 0 7,394 Government agency collateralized mortgage obligations 0 8,926 0 8,926 Total available-for-sale investment securities 2,019,089 900,903 0 2,919,992 Equity securities 372 0 0 372 Mortgage loans held for sale 0 414 0 414 Commitments to originate real estate loans for sale 0 0 2 2 Forward sales commitments 0 6 0 6 Total $ 2,019,461 $ 901,323 $ 2 $ 2,920,786 The valuation techniques used to measure fair value for the items in the table above are as follows: ● Available-for-sale investment securities and equity securities – The fair values of available-for-sale investment securities are based upon quoted prices, if available. If quoted prices are not available, fair values are measured using quoted market prices for similar securities or model-based valuation techniques. Level 1 securities include U.S. Treasury obligations and marketable equity securities that are traded by dealers or brokers in active over-the-counter markets. Level 2 securities include U.S. agency securities, mortgage-backed securities issued by government-sponsored entities, municipal securities and corporate debt securities that are valued by reference to prices for similar securities or through model-based techniques in which all significant inputs, such as reported trades, trade execution data, interest rate swap yield curves, market prepayment speeds, credit information, market spreads, and security’s terms and conditions, are observable. See Note D for further disclosure of the fair value of investment securities. ● Mortgage loans held for sale – The Company has elected to value loans held for sale at fair value in order to more closely match the gains and losses associated with loans held for sale with the gains and losses on forward sales contracts. Accordingly, the impact on the valuation will be recognized in the Company’s consolidated statements of income. All mortgage loans held for sale are current and in performing status. The fair value of mortgage loans held for sale is determined using quoted secondary-market prices of loans with similar characteristics and, as such, has been classified as a Level 2 valuation. The unpaid principal value of mortgage loans held for sale was approximately $0.7 million at September 30, 2024 and $0.4 million at December 31, 2023. Mortgage loans held for sale are included in other assets in the consolidated statements of condition. The unrealized gain on mortgage loans held for sale was recognized in mortgage banking revenues in the consolidated statements of income and is immaterial. ● Commitments to originate real estate loans for sale – The Company enters into various commitments to originate residential real estate loans for sale. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated statements of condition. The estimated fair value of these commitments is determined using quoted secondary market prices obtained from certain government-sponsored entities. Additionally, accounting guidance requires the expected net future cash flows related to the associated servicing of the loan to be included in the fair value measurement of the derivative. The expected net future cash flows are based on a valuation model that calculates the present value of estimated net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income. Such assumptions include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds. The determination of expected net cash flows is considered a significant unobservable input contributing to the Level 3 classification of commitments to originate real estate loans for sale. ● Forward sales commitments – The Company enters into forward sales commitments to sell certain residential real estate loans. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated statements of condition. The fair value of these forward sales commitments is primarily measured by obtaining pricing from certain government-sponsored entities and reflects the underlying price the entity would pay the Company for an immediate sale on these mortgages. As such, these instruments are classified as Level 2 in the fair value hierarchy. ● Interest rate swaps – The interest rate swaps are reported at their fair value utilizing Level 2 inputs from a third-party advisor. The fair value measurement of the interest rate swap is determined by netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipts are based on the expectation of future interest rates derived from observed market interest rate curves. The changes in Level 3 assets measured at fair value on a recurring basis are immaterial. The fair value information of assets and liabilities measured on a non-recurring basis presented below is not as of the period-end, but rather as of the date the fair value adjustment was recorded closest to the date presented. September 30, 2024 December 31, 2023 Total Fair Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Level 1 Level 2 Level 3 Value Individually assessed loans $ 0 $ 0 $ 11,767 $ 11,767 $ 0 $ 0 $ 3,014 $ 3,014 Other real estate owned 0 0 2,279 2,279 0 0 1,159 1,159 Mortgage servicing rights 0 0 493 493 0 0 162 162 Contingent consideration 0 0 (3,737) (3,737) 0 0 (5,150) (5,150) Total $ 0 $ 0 $ 10,802 $ 10,802 $ 0 $ 0 $ (815) $ (815) Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records nonrecurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Nonrecurring adjustments also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for credit losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan and, as a result, the carrying value of the loan less the calculated valuation amount does not necessarily represent the fair value of the loan. Real estate collateral is typically valued using independent appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace, adjusted for non-observable inputs. Thus, the resulting nonrecurring fair value measurements are generally classified as Level 3. Estimates of fair value used for other collateral supporting commercial loans generally are based on assumptions not observable in the marketplace and, therefore, such valuations classify as Level 3. Other real estate owned (“OREO”) is valued at the time the loan is foreclosed upon and the asset is transferred to OREO. The value is based primarily on third-party appraisals, less estimated costs to sell. The appraisals are sometimes further discounted based on management’s historical knowledge, changes in market conditions from the time of valuation, and/or management’s expertise and knowledge of the customer and customer’s business. Such discounts are significant, ranging from 9.0% to 93.1% at September 30, 2024 and result in a Level 3 classification of the inputs for determining fair value. OREO is reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors identified above. The Company recovers the carrying value of OREO through the sale of the property. The ability to affect future sales prices is subject to market conditions and factors beyond the Company’s control and may impact the estimated fair value of a property. Originated mortgage servicing rights are recorded at their fair value at the time of sale of the underlying loan, and are amortized in proportion to and over the estimated period of net servicing income. The fair value of mortgage servicing rights is based on a valuation model incorporating inputs that market participants would use in estimating future net servicing income. Such inputs include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds and are considered to be unobservable and contribute to the Level 3 classification of mortgage servicing rights. In accordance with GAAP, the Company records impairment charges, on a nonrecurring basis, when the carrying value of a stratum exceeds its estimated fair value. Impairment is recognized through a valuation allowance. Subsequent increases in the estimated fair value of a stratum are recorded by reducing the valuation allowance up to an amount that results in the stratum being carried at its remaining amortized cost. There was a valuation allowance of approximately $1.2 million at December 31, 2023. During the nine months ended September 30, 2024 the Company recognized a $1.2 million impairment recovery resulting in no valuation allowance at September 30, 2024. The Company has recorded contingent consideration liabilities that arise from acquisition activity. The contingent consideration is recorded at fair value at the date of acquisition. The valuation of contingent consideration is calculated using an income approach method, which provides an estimation of the fair value of an asset or liability based on future cash flows over a discrete projection period, discounted to present value using an appropriate rate of return. The assumptions used in the valuation calculation are based on significant unobservable inputs, therefore such valuations classify as Level 3. The contingent consideration related to the Fringe Benefits Design of Minnesota, Inc. (“FBD”) acquisition completed in 2021 was revalued at December 31, 2023. The remaining contingent consideration accrual was adjusted to the maximum potential amount of $2.7 million, using a potential probability of achievement of 100%. The Company made the required $2.7 million payment during the third quarter of 2024. The first of the two required payments were made on the OneGroup acquisition of Thomas Gregory Associates Insurance Brokers, Inc. (“TGA”) contingent consideration in the third quarter of 2023 in the amount of $2.4 million, based on actual retained revenue results. The remaining contingent consideration liability related to the TGA acquisition was revalued at December 31, 2023 for an adjusted fair value of $1.0 million. In the third quarter of 2024, the liability was revalued to $0.8 million based on actual results and the final payment was made. The first required payment was made on the CPD contingent consideration in the second quarter of 2024 in the amount of $0.9 million and a second payment was made during the third quarter of 2024 in the amount of $0.2 million based on satisfaction of certain customer retention requirements. The Company determines fair values based on quoted market values, where available, estimates of present values, or other valuation techniques. Those techniques are significantly affected by the assumptions used, including, but not limited to, the discount rate and estimates of future cash flows. In that regard, the derived fair value estimates cannot be substantiated by comparison to independent markets and, in many cases, may not be realized in immediate settlement of the instrument. The significant unobservable inputs used in the determination of fair value of assets classified as Level 3 on a recurring or non-recurring basis are as follows: Significant Unobservable Fair Value at Input Range (000’s omitted, except per loan data) September 30, 2024 Valuation Technique Significant Unobservable Inputs (Weighted Average) Individually assessed loans $ 11,767 Fair value of collateral Estimated cost of disposal/market adjustment 27.2 % Other real estate owned 2,279 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 93.1% (48.2%) Commitments to originate real estate loans for sale 329 Discounted cash flow Embedded servicing value 1.0 % Mortgage servicing rights 493 Discounted cash flow Weighted average constant prepayment rate 8.5% - 16.6% (9.1%) Weighted average discount rate 4.6% - 4.9% (4.9%) Adequate compensation $ 7/loan Contingent consideration (3,737) Discounted cash flow Discount rate 18.4% (18.4%) Probability of achievement 82.0% (82.0%) Significant Unobservable Fair Value at Input Range (000’s omitted, except per loan data) December 31, 2023 Valuation Technique Significant Unobservable Inputs (Weighted Average) Individually assessed loans $ 3,014 Fair value of collateral Estimated cost of disposal/market adjustment 27.2 % Other real estate owned 1,159 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 73.8% (45.8%) Commitments to originate real estate loans for sale 2 Discounted cash flow Embedded servicing value 1.0 % Mortgage servicing rights 162 Discounted cash flow Weighted average constant prepayment rate 4.2% - 5.1% (4.2%) Weighted average discount rate 4.6% - 5.0% (4.9%) Adequate compensation $ 7/loan Contingent consideration (5,150) Discounted cash flow Discount rate 6.7% - 6.9% (6.9%) Probability of achievement 100% The significant unobservable inputs used in the determination of the fair value of assets classified as Level 3 have an inherent measurement uncertainty that, if changed, could result in higher or lower fair value measurements of these assets as of the reporting date. The weighted average of the estimated cost of disposal/market adjustment for individually assessed loans was calculated by dividing the total of the book value of the collateral of the individually assessed loans classified as Level 3 by the total of the fair value of the collateral of the individually assessed loans classified as Level 3. The weighted average of the estimated cost of disposal/market adjustment for other real estate owned was calculated by dividing the total of the differences between the appraisal values of the real estate and the book values of the real estate divided by the totals of the appraisal values of the real estate. The weighted average of the constant prepayment rate for mortgage servicing rights was calculated by adding the constant prepayment rates used in each loan pool weighted by the balance in each loan pool. The weighted average of the discount rate for mortgage servicing rights was calculated by adding the discount rates used in each loan pool weighted by the balance in each loan pool. The weighted average of the discount rate for the contingent consideration was calculated by adding the discount rates used for the calculation of the fair value of each payment of contingent consideration, weighted by the amount of the payment as part of the total fair value of contingent consideration. The weighted average of the probability of achievement was determined by calculating the proportion of the probability-weighted payment of the total maximum payment, weighted by the amount of the payment as part of the total fair value of contingent consideration. Certain financial instruments and all nonfinancial instruments are excluded from fair value disclosure requirements. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. The carrying amounts and estimated fair values of the Company’s other financial instruments that are not accounted for at fair value at September 30, 2024 and December 31, 2023 are presented below. The table presented below excludes other financial instruments for which the carrying value approximates fair value including cash and cash equivalents, accrued interest receivable and accrued interest payable. September 30, 2024 December 31, 2023 Carrying Fair Carrying Fair (000’s omitted) Value Value Value Value Financial assets: Net loans $ 10,175,507 $ 9,897,287 $ 9,637,929 $ 9,293,902 Held-to-maturity securities 1,319,050 1,276,676 1,172,174 1,121,816 Financial liabilities: Deposits 13,476,171 13,463,479 12,928,121 12,907,605 Overnight borrowings 0 0 53,000 53,000 Securities sold under agreement to repurchase, short-term 317,448 317,448 304,595 304,595 Other Federal Home Loan Bank borrowings 622,273 628,532 407,603 410,385 The following is a further description of the principal valuation methods used by the Company to estimate the fair values of its financial instruments. Loans have been classified as a Level 3 valuation. Fair values for variable rate loans that reprice frequently are based on carrying values. Fair values for fixed rate loans are estimated using discounted cash flows and interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Held-to-maturity U.S. Treasury and agency securities have been classified as a Level 1 valuation. The fair values of held-to-maturity U.S. Treasury and agency investment securities are based upon quoted prices, if available. If quoted prices are not available, fair values are measured using quoted market prices for similar securities or model-based valuation techniques. Held-to-maturity government agency mortgage-backed securities have been classified as a Level 2 valuation. The fair values of held-to-maturity government agency mortgage-backed securities are based on current market rates for similar products. Deposits have been classified as a Level 2 valuation. The fair value of demand deposits, interest-bearing checking deposits, savings accounts and money market deposits is the amount payable on demand at the reporting date. The fair value of time deposit obligations are based on current market rates for similar securities. Borrowings have been classified as a Level 2 valuation. The fair value of overnight borrowings and securities sold under agreement to repurchase, short-term, is the amount payable on demand at the reporting date. Fair values for other FHLB borrowings are estimated using discounted cash flows and interest rates currently being offered on similar securities. Other financial assets and liabilities – Cash and cash equivalents have been classified as a Level 1 valuation, while accrued interest receivable and accrued interest payable have been classified as a Level 2 valuation. The fair values of each approximate the respective carrying values because the instruments are payable on demand or have short-term maturities and present relatively low credit risk and interest rate risk.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
DERIVATIVE INSTRUMENTS	Sep. 30, 2024
DERIVATIVE INSTRUMENTS
DERIVATIVE INSTRUMENTS	NOTE L: DERIVATIVE INSTRUMENTS The Company is party to derivative financial instruments in the normal course of its business to meet the financing needs of its customers and to manage its exposure to fluctuation in interest rates and credit risk. These financial instruments have been limited to interest rate swap agreements and risk participation agreements. The Company does not hold or issue derivative financial instruments for trading or other speculative purposes. Interest Rate Swaps The Company enters into interest rate swaps to assist customers in managing their interest rate risk. These swaps are considered derivatives, but are not designated in hedging relationships. These instruments have associated interest rate and credit risk. To mitigate the interest rate risk, the Company enters into offsetting interest rate swaps with counterparties, which are also considered derivatives and are not designated in hedging relationships. Interest rate swaps are recorded within other assets or accrued interest and other liabilities on the consolidated statements of condition at their estimated fair value. The terms of the interest rate swaps with the customer and the counterparties offset each other, with the only difference being counterparty credit risk. Any changes in the fair value of the underlying derivative contracts are reported in other banking services noninterest revenue in the consolidated statements of income. Risk Participation Agreements The Company may enter into a risk participation agreement (“RPA”) with another institution as a means to assume a portion of the credit risk associated with a loan structure which includes a derivative instrument, in exchange for fee income commensurate with the risk assumed, referred to as an “RPA sold”. In addition, in an effort to reduce the credit risk associated with an interest rate swap agreement with a borrower for whom the Company has provided a loan structured with a derivative, the Company may purchase an RPA from an institution participating in the facility in exchange for a fee commensurate with the risk shared, referred to as an “RPA purchased”. Forward Sales Commitments The Company enters into forward sales commitments for the future delivery of residential mortgage loans, and interest rate lock commitments to fund loans at a specified interest rate. The forward sales commitments are utilized to reduce interest rate risk associated with interest rate lock commitments and loans held for sale. Changes in the estimated fair value of the forward sales commitments and interest rate lock commitments subsequent to inception are based on changes in the fair value of the underlying loan resulting from the fulfillment of the commitment and changes in the probability that the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time. At inception and during the life of the interest rate lock commitment, the Company includes the expected net future cash flows related to the associated servicing of the loan as part of the fair value measurement of the interest rate lock commitments. Notional values and fair values of derivative instruments as of September 30, 2024 are as follows: September 30, 2024 Derivative Assets Derivative Liabilities Consolidated Consolidated Notional Statement of Notional Statement of (000’s omitted) Amount Condition Location Fair Value Amount Condition Location Fair Value Derivatives not designated as hedging instruments under Subtopic 815-20: Commitments to originate real estate loans for sale $ 13,940 Other assets $ 329 $ 0 Accrued interest and other liabilities $ 0 Interest rate swaps 170,250 Other assets 5,017 170,250 Accrued interest and other liabilities 5,017 RPA sold 0 Other assets 0 12,389 Accrued interest and other liabilities 0 RPA purchased 46,474 Other assets 0 0 Accrued interest and other liabilities 0 Total derivatives $ 230,664 $ 5,346 $ 182,639 $ 5,017 The Company’s derivative instruments as of December 31, 2023 were immaterial. The notional amount for interest rate swaps represents the underlying principal amount used to calculate interest payments that are exchanged periodically. The notional amount for risk participation agreements represents the amount of exposure assumed or shared in case of borrower default. The notional amount for commitments to originate real estate loans for sale represents the unpaid principal amount of loans that have been committed to originate. Fee income earned on interest rate swaps and risk participation agreements is recognized in other banking services noninterest revenues in the consolidated statements of income during the period the derivative instrument is executed. During the three and nine months ended September 30, 2024, the Company recognized $1.0 million and $1.4 million, respectively, of fee income associated with interest rate swaps and risk participation agreements. Cash collateral is posted by the Company with counterparties to secure certain derivatives, which is restricted cash and is included in cash and cash equivalents on the consolidated statements of condition. The amount of such collateral at September 30, 2024 was $5.1 million. The Company assessed its counterparty risk at September 30, 2024 and December 31, 2023 and determined any credit risk inherent in our derivative contracts was not material. Further information about the fair value of derivative financial instruments can be found in Note K to these consolidated financial statements.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
SEGMENT INFORMATION	Sep. 30, 2024
SEGMENT INFORMATION
SEGMENT INFORMATION	NOTE M: SEGMENT INFORMATION Operating segments are components of an enterprise, which are evaluated regularly by the CODM in deciding how to allocate resources and assess performance. The Company’s CODM is the President and Chief Executive Officer of the Company. Effective January 1, 2024, the Company has identified (1) Banking and Corporate, (2) Employee Benefit Services, (3) Insurance Services, and (4) Wealth Management Services as its reportable segments and determined that operating income before income taxes is the reportable measure of segment profit or loss that the CODM regularly reviews and uses to allocate resources and assess performance. See Note C for further detail on the factors used to identify the Company’s reportable segments and reportable measure of segment profit or loss. CBNA operates the Banking and Corporate segment that provides a wide array of lending and depository-related products and services to individuals, businesses, and governmental units with branch locations in Upstate New York as well as Northeastern Pennsylvania, Vermont and Western Massachusetts. In addition to these general intermediation services, the Banking and Corporate segment provides treasury management solutions and payment processing services. The Banking and Corporate segment also includes certain corporate overhead-related expenses. The Employee Benefit Services segment, which includes the operating subsidiaries of Benefit Plans Administrative Services, LLC, BPAS Actuarial and Pension Services, LLC, BPAS Trust Company of Puerto Rico, FBD, Northeast Retirement Services, LLC, Global Trust Company, Inc., and Hand Benefits & Trust Company, provides employee benefit trust, collective investment fund, retirement plan and health savings account administration, fund administration, transfer agency, actuarial, and health and welfare consulting services. The Insurance Services segment is comprised of personal and commercial lines of insurance and other risk management products and services provided by OneGroup. The Wealth Management Services segment is comprised of wealth management services including trust services provided by the Nottingham Trust division within the Bank, broker-dealer and investment advisory services provided by Community Investment Services, Inc., The Carta Group, Inc. and OneGroup Wealth Partners, Inc. as well as asset management services provided by Nottingham Advisors, Inc. The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2023 filed with the SEC on February 29, 2024) except as follows. Operating noninterest revenues exclude certain items considered non-core to the underlying business including realized and unrealized gains or losses on investment securities and gains or losses on debt extinguishment. Operating noninterest expenses also exclude certain items considered non-core to the underlying business including amortization of intangible assets, acquisition expenses, acquisition-related contingent consideration adjustments, litigation accrual and restructuring expenses. Both operating noninterest revenues and operating noninterest expenses include certain intersegment activity associated with transactions between the segments and are eliminated in consolidation. Segment assets include certain segment cash balances held as deposits with CBNA and are eliminated in consolidation. Information about reportable segments and reconciliation of the information to the consolidated financial statements follows: Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Three Months Ended September 30, 2024 Net interest income $ 111,846 $ 723 $ 38 $ 138 $ 112,745 Provision for credit losses 7,709 0 0 0 7,709 Operating noninterest revenues 20,478 34,135 13,671 9,242 77,526 Operating noninterest expenses 84,170 19,621 10,830 7,376 121,997 Operating income before income taxes $ 40,445 $ 15,237 $ 2,879 $ 2,004 $ 60,565 Assets $ 16,171,950 $ 221,671 $ 71,014 $ 36,253 $ 16,500,888 Goodwill $ 732,598 $ 89,293 $ 27,167 $ 3,435 $ 852,493 Core deposit intangibles & other intangibles, net $ 6,577 $ 25,069 $ 15,156 $ 1,328 $ 48,130 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 40,445 $ 15,237 $ 2,879 $ 2,004 $ 60,565 Loss on sales of investment securities (255) 0 0 0 (255) Unrealized gain on equity securities 101 0 0 0 101 Amortization of intangible assets (711) (1,715) (774) (169) (3,369) Acquisition expenses 0 0 (66) 0 (66) Acquisition-related contingent consideration adjustments 0 0 156 0 156 Litigation accrual (2) 0 (100) 0 (102) Total consolidated income before income taxes $ 57,030 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 77,526 Elimination of intersegment revenues (1,175) Loss on sales of investment securities (255) Unrealized gain on equity securities 101 Total consolidated noninterest revenues $ 76,197 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 121,997 Elimination of intersegment expenses (1,175) Amortization of intangible assets 3,369 Acquisition expenses 66 Acquisition-related contingent consideration adjustments (156) Litigation accrual 102 Total consolidated noninterest expenses $ 124,203 Reconciliation of total segment assets to total consolidated assets: Total segment assets $ 16,500,888 Elimination of intersegment cash and deposits (96,188) Total consolidated assets $ 16,404,700 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Three Months Ended September 30, 2023 Net interest income $ 107,169 $ 487 $ 28 $ 102 $ 107,786 Provision for credit losses 2,878 0 0 0 2,878 Operating noninterest revenues 17,580 30,741 12,139 8,257 68,717 Operating noninterest expenses 79,027 18,305 10,246 6,352 113,930 Operating income before income taxes $ 42,844 $ 12,923 $ 1,921 $ 2,007 $ 59,695 Assets $ 15,166,161 $ 237,310 $ 63,237 $ 33,302 $ 15,500,010 Goodwill $ 732,598 $ 85,381 $ 23,979 $ 3,438 $ 845,396 Core deposit intangibles & other intangibles, net $ 10,110 $ 28,258 $ 15,185 $ 2,385 $ 55,938 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 42,844 $ 12,923 $ 1,921 $ 2,007 $ 59,695 Unrealized loss on equity securities (49) 0 0 0 (49) Amortization of intangible assets (1,004) (1,596) (787) (189) (3,576) Acquisition-related contingent consideration adjustments 0 0 (80) 0 (80) Total consolidated income before income taxes $ 55,990 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 68,717 Elimination of intersegment revenues (1,082) Unrealized loss on equity securities (49) Total consolidated noninterest revenues $ 67,586 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 113,930 Elimination of intersegment expenses (1,082) Amortization of intangible assets 3,576 Acquisition-related contingent consideration adjustments 80 Total consolidated noninterest expenses $ 116,504 Reconciliation of total segment assets to total consolidated assets: Total segment assets $ 15,500,010 Elimination of intersegment cash and deposits (113,688) Total consolidated assets $ 15,386,322 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Nine Months Ended September 30, 2024 Net interest income $ 326,595 $ 2,048 $ 105 $ 396 $ 329,144 Provision for credit losses 16,565 0 0 0 16,565 Operating noninterest revenues 58,165 99,756 38,122 27,897 223,940 Operating noninterest expenses 240,582 60,160 31,598 21,419 353,759 Operating income before income taxes $ 127,613 $ 41,644 $ 6,629 $ 6,874 $ 182,760 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 127,613 $ 41,644 $ 6,629 $ 6,874 $ 182,760 Loss on sales of investment securities (487) 0 0 0 (487) Unrealized gain on equity securities 984 0 0 0 984 Amortization of intangible assets (2,539) (5,221) (2,494) (568) (10,822) Acquisition expenses 0 (50) (155) 0 (205) Acquisition-related contingent consideration adjustments 0 0 156 0 156 Litigation accrual (2) 0 (219) 0 (221) Total consolidated income before income taxes $ 172,165 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 223,940 Elimination of intersegment revenues (3,565) Loss on sales of investment securities (487) Unrealized gain on equity securities 984 Total consolidated noninterest revenues $ 220,872 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 353,759 Elimination of intersegment expenses (3,565) Amortization of intangible assets 10,822 Acquisition expenses 205 Acquisition-related contingent consideration adjustments (156) Litigation accrual 221 Total consolidated noninterest expenses $ 361,286 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Nine Months Ended September 30, 2023 Net interest income $ 326,621 $ 1,129 $ 97 $ 248 $ 328,095 Provision for credit losses 7,130 0 0 0 7,130 Operating noninterest revenues 51,746 90,312 35,574 25,063 202,695 Operating noninterest expenses 233,094 54,639 28,729 18,492 334,954 Operating income before income taxes $ 138,143 $ 36,802 $ 6,942 $ 6,819 $ 188,706 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 138,143 $ 36,802 $ 6,942 $ 6,819 $ 188,706 Loss on sales of investment securities (52,329) 0 0 0 (52,329) Unrealized loss on equity securities (99) 0 0 0 (99) Gain on debt extinguishment 242 0 0 0 242 Amortization of intangible assets (3,370) (4,861) (2,142) (575) (10,948) Acquisition-related contingent consideration adjustments 0 100 (1,180) 0 (1,080) Acquisition expenses (16) 0 (40) 0 (56) Total consolidated income before income taxes $ 124,436 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 202,695 Elimination of intersegment revenues (3,444) Loss on sales of investment securities (52,329) Unrealized loss on equity securities (99) Gain on debt extinguishment 242 Total consolidated noninterest revenues $ 147,065 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 334,954 Elimination of intersegment expenses (3,444) Amortization of intangible assets 10,948 Acquisition-related contingent consideration adjustments 1,080 Acquisition expenses 56 Total consolidated noninterest expenses $ 343,594

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 43,901	$ 44,129	$ 132,688	$ 98,218

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	c)

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	9 Months Ended
ACCOUNTING POLICIES (Policies)	Sep. 30, 2024
ACCOUNTING POLICIES
Contract Balances	Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. The Company’s noninterest revenue streams are largely based on transactional activity or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after the Company satisfies its performance obligation and revenue is recognized. The Company does not typically enter into long-term revenue contracts with customers, and therefore does not experience significant contract balances. As of September 30, 2024, $36.1 million of accounts receivable, including $8.0 million of unbilled fee revenue, and $2.2 million of unearned revenue, was recorded in the consolidated statements of condition. As of December 31, 2023, $41.7 million of accounts receivable, including $8.1 million of unbilled fee revenue, and $0.8 million of unearned revenue, was recorded in the consolidated statements of condition.
Segment Information	Segment Information Effective January 1, 2024, the Company changed its determination of reportable segments and reportable measure of segment profit or loss in connection with the appointment of the Company’s new President and Chief Executive Officer, who serves as the Company’s chief operating decision maker (“CODM”), and changes in the information the CODM regularly reviews and uses to allocate resources and assess performance. The appointment of the Company’s new President and Chief Executive Officer followed the retirement of the Company’s former President and Chief Executive Officer, who previously served as the Company’s CODM until December 31, 2023. The change in determination of reportable segments was also driven by a change in the disaggregation of segment information that management believes would be useful to readers of the financial statements and to align its reportable segments with financial information communicated to external parties, the Company’s Board of Directors (the “Board”) and the business leaders who regularly meet with the CODM who also review this information at the same level of disaggregation. The change in reportable measure of segment profit or loss aligns with a change in the measurement principles of the internal reporting package used by the CODM to allocate resources and assess performance, which is presented on an operating basis excluding certain items considered non-core to the underlying business. Effective January 1, 2024, the Company has identified (1) Banking and Corporate; (2) Employee Benefit Services; (3) Insurance Services; and (4) Wealth Management Services as its reportable segments and determined that operating income before income taxes is the reportable measure of segment profit or loss that the CODM regularly reviews and uses to allocate resources and assess performance. The Company’s insurance services revenue and wealth management services revenue are reported separately in the Insurance reportable segment and Wealth Management reportable segment, respectively. The prior period has been recast to conform to the new current period presentation. See Note M for more detail on segment information.
Leases	Leases The Company entered into certain finance leases beginning in the second quarter of 2024. Leases are classified as operating or finance leases at the lease commencement date. The classification is governed by five criteria in accordance with FASB ASC 842-10-25-2, and if any of the five criteria are met, the lease is classified as a finance lease. All other leases are classified as operating leases. The right-of-use assets associated with finance leases are included in other assets in the Company’s consolidated statements of condition. The lease liabilities associated with finance leases are included in Federal Home Loan Bank (“FHLB”) and other borrowings in the Company’s consolidated statements of condition.
Reclassifications	Reclassifications Certain reclassifications have been made to prior period balances to conform to the current period’s presentation.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
New Accounting Pronouncements	New Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
ACQUISITIONS (Tables)	Sep. 30, 2024
ACQUISITIONS
Summary of the estimated fair value of assets acquired and liabilities	2024 2023 (000s omitted) CPD Other (1) Total Axiom Other (2) Total Consideration: Cash $ 5,861 $ 5,591 $ 11,452 $ 1,819 $ 6,832 $ 8,651 Contingent consideration 3,066 350 3,416 0 1,450 1,450 Total net consideration 8,927 5,941 14,868 1,819 8,282 10,101 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 0 33 33 0 0 0 Premises and equipment, net 6 106 112 25 41 66 Other assets 26 309 335 2 175 177 Other intangibles 5,500 3,221 8,721 1,176 5,064 6,240 Other liabilities (990) (916) (1,906) (9) (9) (18) Total identifiable assets, net 4,542 2,753 7,295 1,194 5,271 6,465 Goodwill $ 4,385 $ 3,188 $ 7,573 $ 625 $ 3,011 $ 3,636 (1) Includes amounts for OneGroup acquisitions completed as of September 30, 2024. (2) Includes amounts for all OneGroup, Wealth Partners and BPAS acquisitions completed in 2023.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
INVESTMENT SECURITIES (Tables)	Sep. 30, 2024
INVESTMENT SECURITIES
Schedule of amortized cost and estimated fair value of investment securities	September 30, 2024 December 31, 2023 Gross Gross Gross Gross Amortized Unrealized Unrealized Fair Amortized Unrealized Unrealized Fair (000’s omitted) Cost Gains Losses Value Cost Gains Losses Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 2,386,644 $ 0 $ 244,022 $ 2,142,622 $ 2,381,168 $ 0 $ 300,385 $ 2,080,783 Obligations of state and political subdivisions 430,699 878 29,625 401,952 502,879 1,469 29,985 474,363 Government agency mortgage-backed securities 370,845 116 44,452 326,509 400,062 76 51,612 348,526 Corporate debt securities 8,000 0 327 7,673 8,000 0 606 7,394 Government agency collateralized mortgage obligations 7,506 0 319 7,187 9,498 0 572 8,926 Total available-for-sale portfolio $ 3,203,694 $ 994 $ 318,745 $ 2,885,943 $ 3,301,607 $ 1,545 $ 383,160 $ 2,919,992 Held-to-Maturity Portfolio: U.S. Treasury and agency securities $ 1,131,278 $ 0 $ 43,848 $ 1,087,430 $ 1,109,101 $ 0 $ 50,866 $ 1,058,235 Government agency mortgage-backed securities 187,772 1,817 343 189,246 63,073 688 180 63,581 Total held-to-maturity portfolio $ 1,319,050 $ 1,817 $ 44,191 $ 1,276,676 $ 1,172,174 $ 688 $ 51,046 $ 1,121,816
Schedule of gains and losses on equity and other securities	Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted) 2024 2023 2024 2023 Net gain (loss) recognized on equity securities $ 101 $ (49) $ 984 $ (99) Less: Net gain (loss) recognized on equity securities sold during the period 0 0 0 0 Unrealized gain (loss) recognized on equity securities still held $ 101 $ (49) $ 984 $ (99)
Schedule of investment securities that have been in a continuous unrealized loss position	As of September 30, 2024 Less than 12 Months 12 Months or Longer Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (000’s omitted) Value Losses Value Losses Value Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 0 $ 0 $ 2,142,622 $ 244,022 $ 2,142,622 $ 244,022 Obligations of state and political subdivisions 19,552 83 302,843 29,542 322,395 29,625 Government agency mortgage-backed securities 23 0 315,368 44,452 315,391 44,452 Corporate debt securities 0 0 7,673 327 7,673 327 Government agency collateralized mortgage obligations 0 0 7,174 319 7,174 319 Total available-for-sale investment portfolio $ 19,575 $ 83 $ 2,775,680 $ 318,662 $ 2,795,255 $ 318,745 Held-to-Maturity Portfolio: U.S Treasury and agency securities $ 0 $ 0 $ 1,087,430 $ 43,848 $ 1,087,430 $ 43,848 Government agency mortgage-backed securities 61,169 334 1,382 9 62,551 343 Total held-to-maturity portfolio $ 61,169 $ 334 $ 1,088,812 $ 43,857 $ 1,149,981 $ 44,191 As of December 31, 2023 Less than 12 Months 12 Months or Longer Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (000’s omitted) Value Losses Value Losses Value Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 0 $ 0 $ 2,080,783 $ 300,385 $ 2,080,783 $ 300,385 Obligations of state and political subdivisions 63,541 878 287,191 29,107 350,732 29,985 Government agency mortgage-backed securities 8,586 55 336,266 51,557 344,852 51,612 Corporate debt securities 0 0 7,394 606 7,394 606 Government agency collateralized mortgage obligations 0 0 8,907 572 8,907 572 Total available-for-sale investment portfolio $ 72,127 $ 933 $ 2,720,541 $ 382,227 $ 2,792,668 $ 383,160 Held-to-Maturity Portfolio: U.S Treasury and agency securities $ 536,885 $ 15,953 $ 521,350 $ 34,913 $ 1,058,235 $ 50,866 Government agency mortgage-backed securities 18,951 158 1,393 22 20,344 180 Total held-to-maturity portfolio $ 555,836 $ 16,111 $ 522,743 $ 34,935 $ 1,078,579 $ 51,046
Schedule of amortized cost and estimated fair value of debt securities by contractual maturity	Held-to-Maturity Available-for-Sale Amortized Fair Amortized Fair (000’s omitted) Cost Value Cost Value Due in one year or less $ 0 $ 0 $ 10,716 $ 10,654 Due after one through five years 0 0 1,892,504 1,766,022 Due after five years through ten years 562,638 553,223 268,172 244,929 Due after ten years 568,640 534,207 653,951 530,642 Subtotal 1,131,278 1,087,430 2,825,343 2,552,247 Government agency mortgage-backed securities 187,772 189,246 370,845 326,509 Government agency collateralized mortgage obligations 0 0 7,506 7,187 Total $ 1,319,050 $ 1,276,676 $ 3,203,694 $ 2,885,943

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	Sep. 30, 2024
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Schedule of segments of the company's loan portfolio	September 30, December 31, (000’s omitted) 2024 2023 CRE – multifamily $ 694,847 $ 619,794 CRE – owner occupied 870,165 752,774 CRE – non-owner occupied 1,731,850 1,711,198 Commercial & industrial and other business loans 1,094,767 1,000,630 Consumer mortgage 3,427,317 3,285,018 Consumer indirect 1,780,586 1,703,440 Consumer direct 191,178 185,229 Home equity 460,964 446,515 Gross loans, including deferred origination costs 10,251,674 9,704,598 Allowance for credit losses (76,167) (66,669) Loans, net of allowance for credit losses $ 10,175,507 $ 9,637,929
Schedule of aging of the amortized cost basis	Past Due 90+ Days Past (000’s omitted) 30 – 89 Due and Total September 30, 2024 Days Still Accruing Nonaccrual Past Due Current Total Loans CRE – multifamily $ 716 $ 0 $ 311 $ 1,027 $ 693,820 $ 694,847 CRE – owner occupied 121 0 10,064 10,185 859,980 870,165 CRE – non-owner occupied 100 0 12,230 12,330 1,719,520 1,731,850 Commercial & industrial and other business loans 923 0 7,973 8,896 1,085,871 1,094,767 Consumer mortgage 22,466 2,731 26,136 51,333 3,375,984 3,427,317 Consumer indirect 19,066 585 0 19,651 1,760,935 1,780,586 Consumer direct 1,368 110 0 1,478 189,700 191,178 Home equity 2,474 407 2,299 5,180 455,784 460,964 Total $ 47,234 $ 3,833 $ 59,013 $ 110,080 $ 10,141,594 $ 10,251,674 Past Due 90+ Days Past (000’s omitted) 30 – 89 Due and Total December 31, 2023 Days Still Accruing Nonaccrual Past Due Current Total Loans CRE – multifamily $ 0 $ 0 $ 0 $ 0 $ 619,794 $ 619,794 CRE – owner occupied 1,477 0 1,953 3,430 749,344 752,774 CRE – non-owner occupied 2,311 0 17,964 20,275 1,690,923 1,711,198 Commercial & industrial and other business loans 880 0 336 1,216 999,414 1,000,630 Consumer mortgage 18,434 4,559 26,043 49,036 3,235,982 3,285,018 Consumer indirect 20,215 776 0 20,991 1,682,449 1,703,440 Consumer direct 1,579 135 23 1,737 183,492 185,229 Home equity 3,546 416 2,368 6,330 440,185 446,515 Total $ 48,442 $ 5,886 $ 48,687 $ 103,015 $ 9,601,583 $ 9,704,598
Schedule of individually assessed loans	September 30, 2024 December 31, 2023 Specifically Specifically Carrying Contractual Allocated Carrying Contractual Allocated (000’s omitted) Balance Balance Allowance Balance Balance Allowance Loans with allowance allocation: CRE – owner occupied $ 1,606 $ 1,606 $ 682 $ 0 $ 0 $ 0 CRE – non-owner occupied 10,170 10,270 965 3,484 3,484 470 Total $ 11,776 $ 11,876 $ 1,647 $ 3,484 $ 3,484 $ 470 Loans without allowance allocation: CRE – owner occupied $ 8,268 $ 8,306 $ 0 $ 1,551 $ 1,551 $ 0 CRE – non-owner occupied 1,620 2,622 0 13,999 14,014 0 Commercial & industrial and other business loans 7,481 7,481 0 200 200 0 Total $ 17,369 $ 18,409 $ 0 $ 15,750 $ 15,765 $ 0
Schedule of amortized cost basis of each class of financing receivable	Three Months Ended Three Months Ended September 30, 2024 September 30, 2023 Other Total Class of Other Total Class of Term Payment Financing Term Payment Financing (000s omitted except for percentages) Extension Delay Receivable Extension Delay Receivable CRE – owner occupied $ 926 $ 0 0.11 % $ 1,401 $ 0 0.04 % CRE – non-owner occupied 0 17,875 1.03 % 0 0 0.00 % Commercial & industrial and other business loans 300 0 0.00 % 0 0 0.00 % Total $ 1,226 $ 17,875 0.19 % $ 1,401 $ 0 0.01 % Nine Months Ended Nine Months Ended September 30, 2024 September 30, 2023 Other Total Class of Other Total Class of Term Payment Financing Term Payment Financing (000s omitted except for percentages) Extension Delay Receivable Extension Delay Receivable CRE – owner occupied $ 1,490 $ 0 0.17 % $ 2,150 $ 0 0.20 % CRE – non-owner occupied 3,222 17,875 1.22 % 0 0 0.00 % Commercial & industrial and other business loans 399 0 0.00 % 0 0 0.00 % Consumer mortgage 232 0 0.01 % 198 0 0.01 % Home equity 24 0 0.00 % 29 0 0.01 % Total $ 5,367 $ 17,875 0.23 % $ 2,377 $ 0 0.03 %
Schedule of performance of modified loans	September 30, 2024 90+ Days Past Past Due 30 – Due and Still Non- (000s omitted) Current 89 Days Accruing Accrual Total CRE – owner occupied $ 1,490 $ 0 $ 0 $ 0 $ 1,490 CRE – non-owner occupied 21,097 0 0 0 21,097 Commercial & industrial and other business loans 99 0 0 300 399 Consumer mortgage 0 0 0 232 232 Home equity 0 0 0 24 24 Total $ 22,686 $ 0 $ 0 $ 556 $ 23,242
Schedule of finance receivable modified past due	Three Months Ended Three Months Ended September 30, 2024 September 30, 2023 Weighted-Average Weighted-Average Weighted-Average Term Extension Other Payment Delay Term Extension (Years) (Years) (Years) CRE – owner occupied 1.8 0.0 10.0 CRE – non-owner occupied 0.0 0.7 0.0 Commercial & industrial and other business loans 0.5 0.0 0.0 Total 0.4 0.7 10.0 Nine Months Ended Nine Months Ended September 30, 2024 September 30, 2023 Weighted-Average Weighted-Average Weighted-Average Term Extension Other Payment Delay Term Extension (Years) (Years) (Years) CRE – owner occupied 2.3 0.0 8.3 CRE – non-owner occupied 1.0 0.7 0.0 Commercial & industrial and other business loans 1.4 0.0 0.0 Consumer mortgage 7.1 0.0 3.1 Home equity 1.8 0.0 9.9 Total 1.7 0.7 7.8
Schedule of allowance for loan losses by class	Three Months Ended September 30, 2024 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 31,128 $ (1,114) $ 199 $ 3,536 $ 33,749 Consumer mortgage 14,303 (188) 5 674 14,794 Consumer indirect 20,124 (3,000) 1,816 2,146 21,086 Consumer direct 3,368 (661) 228 1,037 3,972 Home equity 1,519 (58) 2 103 1,566 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 71,442 (5,021) 2,250 7,496 76,167 Liabilities for off-balance-sheet credit exposures 869 0 0 213 1,082 Total allowance for credit losses $ 72,311 $ (5,021) $ 2,250 $ 7,709 $ 77,249 Three Months Ended September 30, 2023 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 25,291 $ (139) $ 152 $ 740 $ 26,044 Consumer mortgage 14,553 (143) 3 558 14,971 Consumer indirect 17,808 (2,100) 1,319 1,263 18,290 Consumer direct 3,032 (554) 217 351 3,046 Home equity 1,600 (6) 2 (2) 1,594 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 63,284 (2,942) 1,693 2,910 64,945 Liabilities for off-balance-sheet credit exposures 933 0 0 (32) 901 Total allowance for credit losses $ 64,217 $ (2,942) $ 1,693 $ 2,878 $ 65,846 Nine Months Ended September 30, 2024 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 26,854 $ (1,640) $ 330 $ 8,205 $ 33,749 Consumer mortgage 15,333 (345) 39 (233) 14,794 Consumer indirect 18,585 (8,669) 4,956 6,214 21,086 Consumer direct 3,269 (2,169) 710 2,162 3,972 Home equity 1,628 (115) 5 48 1,566 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 66,669 (12,938) 6,040 16,396 76,167 Liabilities for off-balance-sheet credit exposures 913 0 0 169 1,082 Total allowance for credit losses $ 67,582 $ (12,938) $ 6,040 $ 16,565 $ 77,249 Nine Months Ended September 30, 2023 Beginning Charge- Ending (000’s omitted) balance offs Recoveries Provision balance Business lending $ 23,297 $ (618) $ 437 $ 2,928 $ 26,044 Consumer mortgage 14,343 (366) 35 959 14,971 Consumer indirect 17,852 (6,490) 4,342 2,586 18,290 Consumer direct 2,973 (1,366) 637 802 3,046 Home equity 1,594 (90) 13 77 1,594 Unallocated 1,000 0 0 0 1,000 Allowance for credit losses – loans 61,059 (8,930) 5,464 7,352 64,945 Liabilities for off-balance-sheet credit exposures 1,123 0 0 (222) 901 Total allowance for credit losses $ 62,182 $ (8,930) $ 5,464 $ 7,130 $ 65,846
Business lending
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Schedule of loans by credit quality indicator	Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total CRE – multifamily: Risk rating Pass $ 7,692 $ 89,133 $ 143,201 $ 52,068 $ 17,616 $ 138,406 $ 44,616 $ 147,630 $ 640,362 Special mention 0 13,175 7,259 540 62 4,403 496 14,147 40,082 Substandard 0 0 0 496 0 1,690 149 12,068 14,403 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – multifamily $ 7,692 $ 102,308 $ 150,460 $ 53,104 $ 17,678 $ 144,499 $ 45,261 $ 173,845 $ 694,847 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – owner occupied: Risk rating Pass $ 93,638 $ 51,815 $ 78,220 $ 53,803 $ 38,431 $ 244,268 $ 58,622 $ 197,433 $ 816,230 Special mention 749 4,940 2,402 1,623 2,032 11,218 429 1,151 24,544 Substandard 0 1,952 7,113 883 1,441 10,463 1,066 5,798 28,716 Doubtful 0 675 0 0 0 0 0 0 675 Total CRE – owner occupied $ 94,387 $ 59,382 $ 87,735 $ 56,309 $ 41,904 $ 265,949 $ 60,117 $ 204,382 $ 870,165 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – non-owner occupied: Risk rating Pass $ 84,887 $ 121,211 $ 229,489 $ 103,230 $ 86,692 $ 305,197 $ 363,323 $ 252,680 $ 1,546,709 Special mention 158 382 19,297 16,293 1,275 22,958 18,110 3,362 81,835 Substandard 0 10,984 133 1,316 253 18,389 27,709 43,558 102,342 Doubtful 0 0 0 964 0 0 0 0 964 Total CRE – non-owner occupied $ 85,045 $ 132,577 $ 248,919 $ 121,803 $ 88,220 $ 346,544 $ 409,142 $ 299,600 $ 1,731,850 Current period gross charge-offs (1) $ 0 $ 412 $ 0 $ 0 $ 0 $ 0 $ 0 $ 554 $ 966 Commercial & industrial and other business loans: Risk rating Pass $ 201,133 $ 73,240 $ 111,141 $ 74,994 $ 24,287 $ 95,800 $ 377,506 $ 57,960 $ 1,016,061 Special mention 1,808 1,167 3,588 1,478 3,035 2,524 16,311 3,344 33,255 Substandard 486 16,775 2,762 1,214 204 1,083 18,330 4,597 45,451 Doubtful 0 0 0 0 0 0 0 0 0 Total commercial & industrial and other business loans $ 203,427 $ 91,182 $ 117,491 $ 77,686 $ 27,526 $ 99,407 $ 412,147 $ 65,901 $ 1,094,767 Current period gross charge-offs (1) $ 0 $ 64 $ 98 $ 21 $ 0 $ 7 $ 482 $ 2 $ 674 Total business lending: Risk rating Pass $ 387,350 $ 335,399 $ 562,051 $ 284,095 $ 167,026 $ 783,671 $ 844,067 $ 655,703 $ 4,019,362 Special mention 2,715 19,664 32,546 19,934 6,404 41,103 35,346 22,004 179,716 Substandard 486 29,711 10,008 3,909 1,898 31,625 47,254 66,021 190,912 Doubtful 0 675 0 964 0 0 0 0 1,639 Total business lending $ 390,551 $ 385,449 $ 604,605 $ 308,902 $ 175,328 $ 856,399 $ 926,667 $ 743,728 $ 4,391,629 Current period gross charge-offs (1) $ 0 $ 476 $ 98 $ 21 $ 0 $ 7 $ 482 $ 556 $ 1,640 (1) Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total CRE – multifamily: Risk rating Pass $ 90,888 $ 145,337 $ 52,058 $ 19,982 $ 41,992 $ 112,287 $ 3,237 $ 106,580 $ 572,361 Special mention 13,175 7,317 0 65 0 3,522 0 8,289 32,368 Substandard 0 959 0 0 551 1,293 150 12,112 15,065 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – multifamily $ 104,063 $ 153,613 $ 52,058 $ 20,047 $ 42,543 $ 117,102 $ 3,387 $ 126,981 $ 619,794 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 CRE – owner occupied: Risk rating Pass $ 58,544 $ 89,616 $ 58,798 $ 46,465 $ 80,361 $ 192,345 $ 28,023 $ 158,652 $ 712,804 Special mention 3,258 2,384 649 639 1,472 11,962 743 6,064 27,171 Substandard 880 108 922 1,480 514 7,531 941 423 12,799 Doubtful 0 0 0 0 0 0 0 0 0 Total CRE – owner occupied $ 62,682 $ 92,108 $ 60,369 $ 48,584 $ 82,347 $ 211,838 $ 29,707 $ 165,139 $ 752,774 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 19 $ 0 $ 19 CRE – non-owner occupied: Risk rating Pass $ 143,106 $ 255,699 $ 111,306 $ 86,560 $ 60,646 $ 275,458 $ 387,559 $ 265,348 $ 1,585,682 Special mention 42 827 16,109 1,311 109 29,648 18,806 3,506 70,358 Substandard 947 136 1,123 2,996 1,248 20,578 100 27,542 54,670 Doubtful 0 0 0 488 0 0 0 0 488 Total CRE – non-owner occupied $ 144,095 $ 256,662 $ 128,538 $ 91,355 $ 62,003 $ 325,684 $ 406,465 $ 296,396 $ 1,711,198 Current period gross charge-offs (1) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial & industrial and other business loans: Risk rating Pass $ 146,627 $ 133,529 $ 94,764 $ 34,572 $ 34,714 $ 99,525 $ 337,388 $ 55,222 $ 936,341 Special mention 15,306 2,071 1,491 1,557 2,553 1,854 16,341 8,045 49,218 Substandard 38 800 558 477 323 1,305 10,800 770 15,071 Doubtful 0 0 0 0 0 0 0 0 0 Total commercial & industrial and other business loans $ 161,971 $ 136,400 $ 96,813 $ 36,606 $ 37,590 $ 102,684 $ 364,529 $ 64,037 $ 1,000,630 Current period gross charge-offs (1) $ 0 $ 160 $ 0 $ 0 $ 0 $ 36 $ 569 $ 0 $ 765 Total business lending: Risk rating Pass $ 439,165 $ 624,181 $ 316,926 $ 187,579 $ 217,713 $ 679,615 $ 756,207 $ 585,802 $ 3,807,188 Special mention 31,781 12,599 18,249 3,572 4,134 46,986 35,890 25,904 179,115 Substandard 1,865 2,003 2,603 4,953 2,636 30,707 11,991 40,847 97,605 Doubtful 0 0 0 488 0 0 0 0 488 Total business lending $ 472,811 $ 638,783 $ 337,778 $ 196,592 $ 224,483 $ 757,308 $ 804,088 $ 652,553 $ 4,084,396 Current period gross charge-offs (1) $ 0 $ 160 $ 0 $ 0 $ 0 $ 36 $ 588 $ 0 $ 784 (1)
All Other Loans
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Schedule of loans by credit quality indicator	Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Consumer mortgage: FICO AB (1) Performing $ 232,937 $ 336,417 $ 332,687 $ 429,254 $ 186,884 $ 688,527 $ 0 $ 111,253 $ 2,317,959 Nonperforming 0 0 511 485 667 4,864 0 184 6,711 Total FICO AB 232,937 336,417 333,198 429,739 187,551 693,391 0 111,437 2,324,670 FICO CDE (2) Performing 104,716 142,588 142,134 154,892 95,873 364,724 35,889 39,675 1,080,491 Nonperforming 315 1,105 2,671 1,765 2,044 12,783 344 1,129 22,156 Total FICO CDE 105,031 143,693 144,805 156,657 97,917 377,507 36,233 40,804 1,102,647 Total consumer mortgage $ 337,968 $ 480,110 $ 478,003 $ 586,396 $ 285,468 $ 1,070,898 $ 36,233 $ 152,241 $ 3,427,317 Current period gross charge-offs (3) $ 0 $ 141 $ 11 $ 1 $ 20 $ 172 $ 0 $ 0 $ 345 Consumer indirect: Performing $ 532,829 $ 540,576 $ 426,993 $ 179,759 $ 40,487 $ 59,357 $ 0 $ 0 $ 1,780,001 Nonperforming 0 199 257 74 52 3 0 0 585 Total consumer indirect $ 532,829 $ 540,775 $ 427,250 $ 179,833 $ 40,539 $ 59,360 $ 0 $ 0 $ 1,780,586 Current period gross charge-offs (3) $ 738 $ 2,281 $ 2,968 $ 1,272 $ 403 $ 1,007 $ 0 $ 0 $ 8,669 Consumer direct: Performing $ 67,778 $ 55,552 $ 35,273 $ 15,198 $ 4,254 $ 6,241 $ 6,772 $ 0 $ 191,068 Nonperforming 0 54 1 23 0 0 32 0 110 Total consumer direct $ 67,778 $ 55,606 $ 35,274 $ 15,221 $ 4,254 $ 6,241 $ 6,804 $ 0 $ 191,178 Current period gross charge-offs (3) $ 63 $ 828 $ 586 $ 349 $ 62 $ 100 $ 181 $ 0 $ 2,169 Home equity: Performing $ 44,479 $ 56,011 $ 56,999 $ 56,217 $ 27,645 $ 59,269 $ 132,008 $ 25,630 $ 458,258 Nonperforming 35 170 173 96 269 796 794 373 2,706 Total home equity $ 44,514 $ 56,181 $ 57,172 $ 56,313 $ 27,914 $ 60,065 $ 132,802 $ 26,003 $ 460,964 Current period gross charge-offs (3) $ 0 $ 0 $ 23 $ 0 $ 0 $ 0 $ 92 $ 0 $ 115 (1) (2) (3) Revolving Revolving Loans Loans (000’s omitted) Term Loans Amortized Cost Basis by Origination Year Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Consumer mortgage: FICO AB (1) Performing $ 354,967 $ 353,185 $ 456,871 $ 199,429 $ 157,159 $ 606,591 $ 0 $ 86,067 $ 2,214,269 Nonperforming 0 371 764 605 279 5,187 0 195 7,401 Total FICO AB 354,967 353,556 457,635 200,034 157,438 611,778 0 86,262 2,221,670 FICO CDE (2) Performing 148,443 150,585 164,839 103,003 71,710 331,839 39,630 30,098 1,040,147 Nonperforming 53 2,629 2,477 1,629 1,785 13,201 367 1,060 23,201 Total FICO CDE 148,496 153,214 167,316 104,632 73,495 345,040 39,997 31,158 1,063,348 Total consumer mortgage $ 503,463 $ 506,770 $ 624,951 $ 304,666 $ 230,933 $ 956,818 $ 39,997 $ 117,420 $ 3,285,018 Current period gross charge-offs (3) $ 0 $ 0 $ 0 $ 0 $ 85 $ 584 $ 0 $ 0 $ 669 Consumer indirect: Performing $ 681,824 $ 572,799 $ 273,035 $ 71,428 $ 45,203 $ 58,375 $ 0 $ 0 $ 1,702,664 Nonperforming 84 443 101 42 19 87 0 0 776 Total consumer indirect $ 681,908 $ 573,242 $ 273,136 $ 71,470 $ 45,222 $ 58,462 $ 0 $ 0 $ 1,703,440 Current period gross charge-offs (3) $ 926 $ 3,595 $ 1,969 $ 1,171 $ 570 $ 1,121 $ 0 $ 0 $ 9,352 Consumer direct: Performing $ 80,169 $ 52,826 $ 26,617 $ 8,282 $ 4,604 $ 5,697 $ 6,875 $ 1 $ 185,071 Nonperforming 33 41 47 0 2 23 12 0 158 Total consumer direct $ 80,202 $ 52,867 $ 26,664 $ 8,282 $ 4,606 $ 5,720 $ 6,887 $ 1 $ 185,229 Current period gross charge-offs (3) $ 206 $ 813 $ 450 $ 110 $ 110 $ 159 $ 161 $ 0 $ 2,009 Home equity: Performing $ 61,065 $ 62,801 $ 63,102 $ 31,094 $ 25,721 $ 44,832 $ 126,939 $ 28,177 $ 443,731 Nonperforming 0 162 10 253 260 533 1,053 513 2,784 Total home equity $ 61,065 $ 62,963 $ 63,112 $ 31,347 $ 25,981 $ 45,365 $ 127,992 $ 28,690 $ 446,515 Current period gross charge-offs (3) $ 0 $ 0 $ 0 $ 64 $ 0 $ 44 $ 11 $ 0 $ 119 (1) (2) (3)

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Tables)	9 Months Ended
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Tables)	Sep. 30, 2024
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS
Schedule of gross carrying amount and accumulated amortization for each type of identifiable intangible asset	September 30, 2024 December 31, 2023 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying (000’s omitted) Amount Amortization Amount Amount Amortization Amount Amortizing intangible assets: Core deposit intangibles $ 77,373 $ (71,576) $ 5,797 $ 77,373 $ (69,214) $ 8,159 Other intangibles 132,280 (89,947) 42,333 125,919 (81,487) 44,432 Total amortizing intangibles $ 209,653 $ (161,523) $ 48,130 $ 203,292 $ (150,701) $ 52,591
Schedule of estimated aggregate amortization expense for each of five succeeding fiscal years	The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000’s omitted) Oct - Dec 2024 $ 3,316 2025 11,959 2026 10,515 2027 4,793 2028 3,582 Thereafter 13,965 Total $ 48,130
Schedule of components of goodwill	Additions/ (000’s omitted) December 31, 2023 Adjustments September 30, 2024 Goodwill $ 845,396 $ 7,097 $ 852,493

BENEFIT PLANS (Tables)

BENEFIT PLANS (Tables)	9 Months Ended
BENEFIT PLANS (Tables)	Sep. 30, 2024
BENEFIT PLANS
Schedule of net periodic benefit income	Pension Benefits Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted) 2024 2023 2024 2023 Service cost $ 1,342 $ 1,108 $ 3,519 $ 3,324 Interest cost 1,895 1,890 5,695 5,670 Expected return on plan assets (4,541) (4,020) (13,801) (12,060) Amortization of unrecognized net (gain) loss 217 (555) 849 (1,665) Amortization of prior service cost 205 205 615 615 Net periodic benefit income $ (882) $ (1,372) $ (3,123) $ (4,116)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
EARNINGS PER SHARE (Tables)	Sep. 30, 2024
EARNINGS PER SHARE
Schedule of reconciliation of basic to diluted earnings per share	Three Months Ended Nine Months Ended September 30, September 30, (000’s omitted, except per share data) 2024 2023 2024 2023 Net income $ 43,901 $ 44,129 $ 132,688 $ 98,218 Income attributable to unvested stock-based compensation awards (192) (158) (524) (327) Income available to common shareholders $ 43,709 $ 43,971 $ 132,164 $ 97,891 Weighted-average common shares outstanding – basic 52,520 53,502 52,807 53,673 Basic earnings per share $ 0.83 $ 0.82 $ 2.50 $ 1.82 Net income $ 43,901 $ 44,129 $ 132,688 $ 98,218 Income attributable to unvested stock-based compensation awards (192) (158) (524) (327) Income available to common shareholders $ 43,709 $ 43,971 $ 132,164 $ 97,891 Weighted-average common shares outstanding – basic 52,520 53,502 52,807 53,673 Assumed exercise of stock options 160 104 104 135 Weighted-average common shares outstanding – diluted 52,680 53,606 52,911 53,808 Diluted earnings per share $ 0.83 $ 0.82 $ 2.50 $ 1.82

COMMITMENTS, CONTINGENT LIABI_2

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS
Schedule of the contract amounts of commitments and contingencies	September 30, December 31, (000’s omitted) 2024 2023 Commitments to extend credit $ 1,682,414 $ 1,494,549 Standby letters of credit 78,105 61,352 Total $ 1,760,519 $ 1,555,901

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
FAIR VALUE (Tables)	Sep. 30, 2024
FAIR VALUE
Schedule of fair value measured on a recurring basis	September 30, 2024 Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 2,081,293 $ 61,329 $ 0 $ 2,142,622 Obligations of state and political subdivisions 0 401,952 0 401,952 Government agency mortgage-backed securities 0 326,509 0 326,509 Corporate debt securities 0 7,673 0 7,673 Government agency collateralized mortgage obligations 0 7,187 0 7,187 Total available-for-sale investment securities 2,081,293 804,650 0 2,885,943 Equity securities 2,106 0 0 2,106 Mortgage loans held for sale 0 739 0 739 Commitments to originate real estate loans for sale 0 0 329 329 Interest rate swap agreements asset 0 5,017 0 5,017 Interest rate swap agreements liability 0 (5,017) 0 (5,017) Total $ 2,083,399 $ 805,389 $ 329 $ 2,889,117 December 31, 2023 Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 2,019,089 $ 61,694 $ 0 $ 2,080,783 Obligations of state and political subdivisions 0 474,363 0 474,363 Government agency mortgage-backed securities 0 348,526 0 348,526 Corporate debt securities 0 7,394 0 7,394 Government agency collateralized mortgage obligations 0 8,926 0 8,926 Total available-for-sale investment securities 2,019,089 900,903 0 2,919,992 Equity securities 372 0 0 372 Mortgage loans held for sale 0 414 0 414 Commitments to originate real estate loans for sale 0 0 2 2 Forward sales commitments 0 6 0 6 Total $ 2,019,461 $ 901,323 $ 2 $ 2,920,786
Schedule of assets and liabilities measured on a non-recurring basis	September 30, 2024 December 31, 2023 Total Fair Total Fair (000’s omitted) Level 1 Level 2 Level 3 Value Level 1 Level 2 Level 3 Value Individually assessed loans $ 0 $ 0 $ 11,767 $ 11,767 $ 0 $ 0 $ 3,014 $ 3,014 Other real estate owned 0 0 2,279 2,279 0 0 1,159 1,159 Mortgage servicing rights 0 0 493 493 0 0 162 162 Contingent consideration 0 0 (3,737) (3,737) 0 0 (5,150) (5,150) Total $ 0 $ 0 $ 10,802 $ 10,802 $ 0 $ 0 $ (815) $ (815)
Schedule of significant unobservable inputs, fair value valuation techniques	Significant Unobservable Fair Value at Input Range (000’s omitted, except per loan data) September 30, 2024 Valuation Technique Significant Unobservable Inputs (Weighted Average) Individually assessed loans $ 11,767 Fair value of collateral Estimated cost of disposal/market adjustment 27.2 % Other real estate owned 2,279 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 93.1% (48.2%) Commitments to originate real estate loans for sale 329 Discounted cash flow Embedded servicing value 1.0 % Mortgage servicing rights 493 Discounted cash flow Weighted average constant prepayment rate 8.5% - 16.6% (9.1%) Weighted average discount rate 4.6% - 4.9% (4.9%) Adequate compensation $ 7/loan Contingent consideration (3,737) Discounted cash flow Discount rate 18.4% (18.4%) Probability of achievement 82.0% (82.0%) Significant Unobservable Fair Value at Input Range (000’s omitted, except per loan data) December 31, 2023 Valuation Technique Significant Unobservable Inputs (Weighted Average) Individually assessed loans $ 3,014 Fair value of collateral Estimated cost of disposal/market adjustment 27.2 % Other real estate owned 1,159 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 73.8% (45.8%) Commitments to originate real estate loans for sale 2 Discounted cash flow Embedded servicing value 1.0 % Mortgage servicing rights 162 Discounted cash flow Weighted average constant prepayment rate 4.2% - 5.1% (4.2%) Weighted average discount rate 4.6% - 5.0% (4.9%) Adequate compensation $ 7/loan Contingent consideration (5,150) Discounted cash flow Discount rate 6.7% - 6.9% (6.9%) Probability of achievement 100%
Schedule of carrying amounts and estimated fair values of other financial instruments	September 30, 2024 December 31, 2023 Carrying Fair Carrying Fair (000’s omitted) Value Value Value Value Financial assets: Net loans $ 10,175,507 $ 9,897,287 $ 9,637,929 $ 9,293,902 Held-to-maturity securities 1,319,050 1,276,676 1,172,174 1,121,816 Financial liabilities: Deposits 13,476,171 13,463,479 12,928,121 12,907,605 Overnight borrowings 0 0 53,000 53,000 Securities sold under agreement to repurchase, short-term 317,448 317,448 304,595 304,595 Other Federal Home Loan Bank borrowings 622,273 628,532 407,603 410,385

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
DERIVATIVE INSTRUMENTS (Tables)	Sep. 30, 2024
DERIVATIVE INSTRUMENTS
Schedule of notional values and fair values of derivative instruments	September 30, 2024 Derivative Assets Derivative Liabilities Consolidated Consolidated Notional Statement of Notional Statement of (000’s omitted) Amount Condition Location Fair Value Amount Condition Location Fair Value Derivatives not designated as hedging instruments under Subtopic 815-20: Commitments to originate real estate loans for sale $ 13,940 Other assets $ 329 $ 0 Accrued interest and other liabilities $ 0 Interest rate swaps 170,250 Other assets 5,017 170,250 Accrued interest and other liabilities 5,017 RPA sold 0 Other assets 0 12,389 Accrued interest and other liabilities 0 RPA purchased 46,474 Other assets 0 0 Accrued interest and other liabilities 0 Total derivatives $ 230,664 $ 5,346 $ 182,639 $ 5,017

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
SEGMENT INFORMATION (Tables)	Sep. 30, 2024
SEGMENT INFORMATION
Schedule of segment reporting information by segment	Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Three Months Ended September 30, 2024 Net interest income $ 111,846 $ 723 $ 38 $ 138 $ 112,745 Provision for credit losses 7,709 0 0 0 7,709 Operating noninterest revenues 20,478 34,135 13,671 9,242 77,526 Operating noninterest expenses 84,170 19,621 10,830 7,376 121,997 Operating income before income taxes $ 40,445 $ 15,237 $ 2,879 $ 2,004 $ 60,565 Assets $ 16,171,950 $ 221,671 $ 71,014 $ 36,253 $ 16,500,888 Goodwill $ 732,598 $ 89,293 $ 27,167 $ 3,435 $ 852,493 Core deposit intangibles & other intangibles, net $ 6,577 $ 25,069 $ 15,156 $ 1,328 $ 48,130 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 40,445 $ 15,237 $ 2,879 $ 2,004 $ 60,565 Loss on sales of investment securities (255) 0 0 0 (255) Unrealized gain on equity securities 101 0 0 0 101 Amortization of intangible assets (711) (1,715) (774) (169) (3,369) Acquisition expenses 0 0 (66) 0 (66) Acquisition-related contingent consideration adjustments 0 0 156 0 156 Litigation accrual (2) 0 (100) 0 (102) Total consolidated income before income taxes $ 57,030 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 77,526 Elimination of intersegment revenues (1,175) Loss on sales of investment securities (255) Unrealized gain on equity securities 101 Total consolidated noninterest revenues $ 76,197 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 121,997 Elimination of intersegment expenses (1,175) Amortization of intangible assets 3,369 Acquisition expenses 66 Acquisition-related contingent consideration adjustments (156) Litigation accrual 102 Total consolidated noninterest expenses $ 124,203 Reconciliation of total segment assets to total consolidated assets: Total segment assets $ 16,500,888 Elimination of intersegment cash and deposits (96,188) Total consolidated assets $ 16,404,700 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Three Months Ended September 30, 2023 Net interest income $ 107,169 $ 487 $ 28 $ 102 $ 107,786 Provision for credit losses 2,878 0 0 0 2,878 Operating noninterest revenues 17,580 30,741 12,139 8,257 68,717 Operating noninterest expenses 79,027 18,305 10,246 6,352 113,930 Operating income before income taxes $ 42,844 $ 12,923 $ 1,921 $ 2,007 $ 59,695 Assets $ 15,166,161 $ 237,310 $ 63,237 $ 33,302 $ 15,500,010 Goodwill $ 732,598 $ 85,381 $ 23,979 $ 3,438 $ 845,396 Core deposit intangibles & other intangibles, net $ 10,110 $ 28,258 $ 15,185 $ 2,385 $ 55,938 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 42,844 $ 12,923 $ 1,921 $ 2,007 $ 59,695 Unrealized loss on equity securities (49) 0 0 0 (49) Amortization of intangible assets (1,004) (1,596) (787) (189) (3,576) Acquisition-related contingent consideration adjustments 0 0 (80) 0 (80) Total consolidated income before income taxes $ 55,990 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 68,717 Elimination of intersegment revenues (1,082) Unrealized loss on equity securities (49) Total consolidated noninterest revenues $ 67,586 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 113,930 Elimination of intersegment expenses (1,082) Amortization of intangible assets 3,576 Acquisition-related contingent consideration adjustments 80 Total consolidated noninterest expenses $ 116,504 Reconciliation of total segment assets to total consolidated assets: Total segment assets $ 15,500,010 Elimination of intersegment cash and deposits (113,688) Total consolidated assets $ 15,386,322 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Nine Months Ended September 30, 2024 Net interest income $ 326,595 $ 2,048 $ 105 $ 396 $ 329,144 Provision for credit losses 16,565 0 0 0 16,565 Operating noninterest revenues 58,165 99,756 38,122 27,897 223,940 Operating noninterest expenses 240,582 60,160 31,598 21,419 353,759 Operating income before income taxes $ 127,613 $ 41,644 $ 6,629 $ 6,874 $ 182,760 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 127,613 $ 41,644 $ 6,629 $ 6,874 $ 182,760 Loss on sales of investment securities (487) 0 0 0 (487) Unrealized gain on equity securities 984 0 0 0 984 Amortization of intangible assets (2,539) (5,221) (2,494) (568) (10,822) Acquisition expenses 0 (50) (155) 0 (205) Acquisition-related contingent consideration adjustments 0 0 156 0 156 Litigation accrual (2) 0 (219) 0 (221) Total consolidated income before income taxes $ 172,165 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 223,940 Elimination of intersegment revenues (3,565) Loss on sales of investment securities (487) Unrealized gain on equity securities 984 Total consolidated noninterest revenues $ 220,872 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 353,759 Elimination of intersegment expenses (3,565) Amortization of intangible assets 10,822 Acquisition expenses 205 Acquisition-related contingent consideration adjustments (156) Litigation accrual 221 Total consolidated noninterest expenses $ 361,286 Wealth Banking and Employee Insurance Management (000’s omitted) Corporate Benefit Services Services Services Total Nine Months Ended September 30, 2023 Net interest income $ 326,621 $ 1,129 $ 97 $ 248 $ 328,095 Provision for credit losses 7,130 0 0 0 7,130 Operating noninterest revenues 51,746 90,312 35,574 25,063 202,695 Operating noninterest expenses 233,094 54,639 28,729 18,492 334,954 Operating income before income taxes $ 138,143 $ 36,802 $ 6,942 $ 6,819 $ 188,706 Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes: Total segment operating income before income taxes $ 138,143 $ 36,802 $ 6,942 $ 6,819 $ 188,706 Loss on sales of investment securities (52,329) 0 0 0 (52,329) Unrealized loss on equity securities (99) 0 0 0 (99) Gain on debt extinguishment 242 0 0 0 242 Amortization of intangible assets (3,370) (4,861) (2,142) (575) (10,948) Acquisition-related contingent consideration adjustments 0 100 (1,180) 0 (1,080) Acquisition expenses (16) 0 (40) 0 (56) Total consolidated income before income taxes $ 124,436 Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues: Total segment operating noninterest revenues $ 202,695 Elimination of intersegment revenues (3,444) Loss on sales of investment securities (52,329) Unrealized loss on equity securities (99) Gain on debt extinguishment 242 Total consolidated noninterest revenues $ 147,065 Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses: Total segment operating noninterest expenses $ 334,954 Elimination of intersegment expenses (3,444) Amortization of intangible assets 10,948 Acquisition-related contingent consideration adjustments 1,080 Acquisition expenses 56 Total consolidated noninterest expenses $ 343,594

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ in Thousands				3 Months Ended				9 Months Ended		12 Months Ended
ACQUISITIONS (Details) $ in Thousands	Apr. 01, 2024 USD ($)	Feb. 01, 2024 USD ($) installment	Mar. 01, 2023 USD ($)	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Acquisitions
Number of installments of contingent consideration payments \| installment		4
Goodwill					$ 852,493		$ 845,396	$ 852,493	$ 845,396	$ 845,396
Estimated amount		$ 1,500
Cash consideration						$ 100
Carrying value of other intangibles						$ 100
Merger and acquisition integration related (recoveries) expenses					66		0	205	56
Net increase (decrease) in goodwill								7,097
Certain assets Of creative plan design limited
Acquisitions
Term of revenue target for contingent consideration arrangements		3 years
Certain assets Of creative plan design limited \| Measurement input discount rate \| Minimum \| Fair Value, Inputs, Level 3 [Member]
Acquisitions
Contingent consideration, measurement input		15.1
Certain assets Of creative plan design limited \| Measurement input discount rate \| Maximum \| Fair Value, Inputs, Level 3 [Member]
Acquisitions
Contingent consideration, measurement input		19.1
Certain assets Of creative plan design limited \| Measurement input revenue multiple \| Fair Value, Inputs, Level 3 [Member]
Acquisitions
Contingent consideration, measurement input		82
One Group Acquisitions
Acquisitions
Cash consideration					100
Net increase (decrease) in goodwill					200
New York Based Insurance Agency
Acquisitions
Purchase price in cash	$ 5,900
Aggregate consideration in contingent consideration arrangements	3,000
Maximum contingent consideration liability that could be paid	4,500
Business combination, net assets	4,400
Fair value of the contingent consideration	$ 5,500
Certain assets Of creative plan design limited
Acquisitions
Purchase price of acquisition								8,927
Minimum contingent consideration liability that could be paid		$ 0
Maximum contingent consideration liability that could be paid		2,000
Business combination, net assets					4,542			4,542
Fair value of the contingent consideration		$ 3,000
Contingent consideration								3,066
Other intangibles					5,500			5,500
Goodwill					4,385			$ 4,385
Certain assets Of creative plan design limited \| Other Intangible Assets
Acquisitions
Estimated useful life of other intangibles								12 years
Certain assets of six financial services companies
Acquisitions
Purchase price of acquisition										8,300
Purchase price in cash										6,800
Aggregate consideration in contingent consideration arrangements										1,500
Assets acquired										5,300
Other intangibles										5,100
Goodwill										$ 3,000
Certain assets of six financial services companies \| Minimum
Acquisitions
Term of revenue target for contingent consideration arrangements										2 years
Certain assets of six financial services companies \| Maximum
Acquisitions
Term of revenue target for contingent consideration arrangements										5 years
Axiom
Acquisitions
Purchase price of acquisition										$ 1,819
Purchase price in cash			$ 1,800
Business combination, net assets										1,194
Contingent consideration										0
Other intangibles			1,200							1,176
Goodwill			$ 600							$ 625
Revenue					600		300	$ 1,300	400
Direct expenses					600		$ 500	$ 1,900	$ 1,200
Acquisitions 2023 \| Other Intangible Assets
Acquisitions
Estimated useful life of other intangibles								8 years
Thomas Gregory Associates Insurance Brokers, Inc.
Acquisitions
Fair value of the contingent consideration					800			$ 800
Two insurance agencies in New York and one insurance agency in Florida
Acquisitions
Purchase price in cash								$ 5,600
Term of revenue target for contingent consideration arrangements								2 years
Maximum contingent consideration liability that could be paid					1,000			$ 1,000
Business combination, net assets					2,800			2,800
Fair value of the contingent consideration					400			400
Other intangibles					3,200			3,200
Goodwill					$ 3,200			$ 3,200
Subsequent events \| Certain assets of New York and Florida based insurance agency.
Acquisitions
Fair value of contingent consideration at acquisition date				$ 400
Cash consideration				$ 4,000
Asset acquisition agreement				2 years

ACQUISITIONS - Estimated fair v

ACQUISITIONS - Estimated fair value of assets acquired and liabilities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Mar. 01, 2023
Recognized amounts of identifiable assets acquired and liabilities assumed:
Goodwill	$ 852,493	$ 845,396	$ 845,396
Certain assets Of creative plan design limited
Consideration :
Cash	5,861
Contingent consideration	3,066
Total net consideration	8,927
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents	0
Premises and equipment, net	6
Other assets	26
Other intangibles	5,500
Other liabilities	(990)
Total identifiable assets, net	4,542
Goodwill	4,385
Axiom
Consideration :
Cash		1,819
Contingent consideration		0
Total net consideration		1,819
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents		0
Premises and equipment, net		25
Other assets		2
Other intangibles		1,176		$ 1,200
Other liabilities		(9)
Total identifiable assets, net		1,194
Goodwill		625		$ 600
Other
Consideration :
Cash	5,591	6,832
Contingent consideration	350	1,450
Total net consideration	5,941	8,282
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents	33	0
Premises and equipment, net	106	41
Other assets	309	175
Other intangibles	3,221	5,064
Other liabilities	(916)	(9)
Total identifiable assets, net	2,753	5,271
Goodwill	3,188	3,011
Total
Consideration :
Cash	11,452	8,651
Contingent consideration	3,416	1,450
Total net consideration	14,868	10,101
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents	33	0
Premises and equipment, net	112	66
Other assets	335	177
Other intangibles	8,721	6,240
Other liabilities	(1,906)	(18)
Total identifiable assets, net	7,295	6,465
Goodwill	$ 7,573	$ 3,636

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Contract Balances
Accounts receivable	$ 36.1	$ 41.7
Unbilled fee revenue	8	8.1
Unearned revenue	$ 2.2	$ 0.8

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized cost and estimated fair value of investment securities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Available-for-Sale Portfolio:
Amortized Cost	$ 3,203,694	$ 3,301,607
Gross Unrealized Gains	994	1,545
Gross Unrealized Losses	318,745	383,160
Fair Value	2,885,943	2,919,992
Held-to-Maturity Portfolio:
Amortized Cost	1,319,050	1,172,174
Gross Unrealized Gains	1,817	688
Gross Unrealized Losses	44,191	51,046
Fair Value	1,276,676	1,121,816
Equity and other Securities:
Equity and other securities	82,558	73,146
Other equity securities, at adjusted cost
Equity securities, Fair values		400
Equity securities without readily determinable fair value amount	80,400	72,800
U.S. Treasury and agency securities
Available-for-Sale Portfolio:
Amortized Cost	2,386,644	2,381,168
Gross Unrealized Gains	0	0
Gross Unrealized Losses	244,022	300,385
Fair Value	2,142,622	2,080,783
Held-to-Maturity Portfolio:
Amortized Cost	1,131,278	1,109,101
Gross Unrealized Gains	0	0
Gross Unrealized Losses	43,848	50,866
Fair Value	1,087,430	1,058,235
Obligations of state and political subdivisions
Available-for-Sale Portfolio:
Amortized Cost	430,699	502,879
Gross Unrealized Gains	878	1,469
Gross Unrealized Losses	29,625	29,985
Fair Value	401,952	474,363
Government agency mortgage-backed securities
Available-for-Sale Portfolio:
Amortized Cost	370,845	400,062
Gross Unrealized Gains	116	76
Gross Unrealized Losses	44,452	51,612
Fair Value	326,509	348,526
Held-to-Maturity Portfolio:
Amortized Cost	187,772	63,073
Gross Unrealized Gains	1,817	688
Gross Unrealized Losses	343	180
Fair Value	189,246	63,581
Corporate debt securities
Available-for-Sale Portfolio:
Amortized Cost	8,000	8,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	327	606
Fair Value	7,673	7,394
Government agency collateralized mortgage obligations
Available-for-Sale Portfolio:
Amortized Cost	7,506	9,498
Gross Unrealized Gains	0	0
Gross Unrealized Losses	319	572
Fair Value	7,187	8,926
Held-to-Maturity Portfolio:
Amortized Cost	0
Fair Value	0
Federal Home Loan Bank Common Stock
Other equity securities, at adjusted cost
Equity securities without readily determinable fair value amount	40,700	32,500
Federal Reserve Bank Common Stock
Other equity securities, at adjusted cost
Equity securities, Fair values	2,100
Equity securities without readily determinable fair value amount	33,400	33,600
Other Equity Securities
Other equity securities, at adjusted cost
Equity securities without readily determinable fair value amount	$ 6,300	$ 6,700

INVESTMENT SECURITIES - Gains a

INVESTMENT SECURITIES - Gains and losses on equity and other securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INVESTMENT SECURITIES
Net gain (loss) recognized on equity securities	$ 101	$ (49)	$ 984	$ (99)
Less: Net gain (loss) recognized on equity securities sold during the period	0	0	0	0
Unrealized gain (loss) on equity securities	$ 101	$ (49)	$ 984	$ (99)

INVESTMENT SECURITIES - Investm

INVESTMENT SECURITIES - Investment securities in a continuous unrealized loss position (Details) $ in Thousands	Sep. 30, 2024 USD ($) position	Dec. 31, 2023 USD ($)
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	$ 19,575	$ 72,127
12 months or longer	2,775,680	2,720,541
Total	2,795,255	2,792,668
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	83	933
12 months or longer	318,662	382,227
Total	318,745	383,160
Fair Value
Less than 12 Months	61,169	555,836
12 Months or Longer	1,088,812	522,743
Total	1,149,981	1,078,579
Gross Unrealized Losses
Less than 12 Months	334	16,111
12 Months or Longer	43,857	34,935
Total	44,191	51,046
Available-for-sale, allowance for credit losses	0
Accrued interest receivable on available-for-sale debt securities	$ 8,700
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Interest Receivable
U.S. Treasury and agency securities
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	$ 0	0
12 months or longer	2,142,622	2,080,783
Total	2,142,622	2,080,783
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	0	0
12 months or longer	244,022	300,385
Total	244,022	300,385
Fair Value
Less than 12 Months	0	536,885
12 Months or Longer	1,087,430	521,350
Total	1,087,430	1,058,235
Gross Unrealized Losses
Less than 12 Months	0	15,953
12 Months or Longer	43,848	34,913
Total	43,848	50,866
Obligations of state and political subdivisions
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	19,552	63,541
12 months or longer	302,843	287,191
Total	322,395	350,732
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	83	878
12 months or longer	29,542	29,107
Total	29,625	29,985
Government agency mortgage-backed securities
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	23	8,586
12 months or longer	315,368	336,266
Total	315,391	344,852
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	0	55
12 months or longer	44,452	51,557
Total	44,452	51,612
Fair Value
Less than 12 Months	61,169	18,951
12 Months or Longer	1,382	1,393
Total	62,551	20,344
Gross Unrealized Losses
Less than 12 Months	334	158
12 Months or Longer	9	22
Total	$ 343	180
Corporate debt securities
Available-for-Sale Securities in Unrealized Loss Positions, Number of Positions
Total \| position	2
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	$ 0	0
12 months or longer	7,673	7,394
Total	7,673	7,394
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	0	0
12 months or longer	327	606
Total	327	606
Government agency collateralized mortgage obligations
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value
Less than 12 months	0	0
12 months or longer	7,174	8,907
Total	7,174	8,907
Available-for-Sale Securities, in Unrealized Loss Position, Gross Unrealized Losses
Less than 12 months	0	0
12 months or longer	319	572
Total	$ 319	$ 572

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Held-to-Maturity, Amortized Cost
Due in one year or less	$ 0
Due after one through five years	0
Due after five years through ten years	562,638
Due after ten years	568,640
Subtotal	1,131,278
Total - Amortized Cost	1,319,050	$ 1,172,174
Held-to-Maturity, Fair Value
Due in one year or less	0
Due after one through five years	0
Due after five years through ten years	553,223
Due after ten years	534,207
Subtotal	1,087,430
Fair Value	1,276,676	1,121,816
Available-for-Sale, Amortized Cost
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One	10,716
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five	1,892,504
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	268,172
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 10	653,951
Subtotal	2,825,343
Amortized Cost	3,203,694	3,301,607
Fair Value	2,885,943	2,919,992
Available-for-Sale, Fair Value
Due in one year or less	10,654
Due after one through five years	1,766,022
Due after five years through ten years	244,929
Due after ten years	530,642
Subtotal	2,552,247
Government agency mortgage-backed securities
Held-to-Maturity, Amortized Cost
Total - Amortized Cost	187,772	63,073
Held-to-Maturity, Fair Value
Fair Value	189,246	63,581
Available-for-Sale, Amortized Cost
Amortized Cost	370,845	400,062
Fair Value	326,509	348,526
Government agency collateralized mortgage obligations
Held-to-Maturity, Amortized Cost
Total - Amortized Cost	0
Held-to-Maturity, Fair Value
Fair Value	0
Available-for-Sale, Amortized Cost
Amortized Cost	7,506	9,498
Fair Value	7,187	8,926
U.S. Treasury and agency securities
Held-to-Maturity, Amortized Cost
Total - Amortized Cost	1,131,278	1,109,101
Held-to-Maturity, Fair Value
Fair Value	1,087,430	1,058,235
Available-for-Sale, Amortized Cost
Amortized Cost	2,386,644	2,381,168
Fair Value	$ 2,142,622	$ 2,080,783

INVESTMENT SECURITIES - Additio

INVESTMENT SECURITIES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Investment Securities Pledged as Collateral
Accrued interest and fees receivable	$ 3,700			$ 3,700
Investment securities pledged to collateralize certain deposits and borrowings	2,460,000			2,460,000		$ 2,140,000
Proceeds from sales of securities				$ 57,539	$ 733,789
Percentage of first half of subscription on FRB stock				0.50%
Percentage of remaining half of subscription on FRB stock				0.50%
U.S. Treasury and agency securities
Investment Securities Pledged as Collateral
Book value of available-for-sale			$ 786,100
Gross realized losses			52,300
Proceeds from sales of securities			$ 733,800
U.S. Treasury and agency securities \| Securities Sold under Agreements to Repurchase
Investment Securities Pledged as Collateral
Investment securities pledged to collateralize certain deposits and borrowings	393,100			$ 393,100		$ 598,900
Obligations of state and political subdivisions
Investment Securities Pledged as Collateral
Book value of available-for-sale	26,800	$ 31,200		$ 26,800
Gross realized gains		200
Gross realized losses	300	400
Proceeds from sales of securities	$ 26,500	$ 31,000

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loan Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans receivable, net
Loans	$ 10,251,674		$ 9,704,598
Allowance for credit losses	(76,167)		(66,669)	$ (64,945)
Loans, net of allowance for credit losses	10,175,507		9,637,929
CRE - multifamily
Loans receivable, net
Loans	694,847		619,794
CRE - owner occupied
Loans receivable, net
Loans	870,165		752,774
CRE - non-owner occupied
Loans receivable, net
Loans	1,731,850		1,711,198
Commercial & industrial and other business loans
Loans receivable, net
Loans	1,094,767		1,000,630
Consumer mortgage
Loans receivable, net
Loans	3,427,317		3,285,018
Consumer indirect
Loans receivable, net
Loans	1,780,586		1,703,440
Consumer direct
Loans receivable, net
Loans	191,178		185,229
Home equity
Loans receivable, net
Loans	460,964		446,515
Commercial Portfolio Segment \| CRE - multifamily
Loans receivable, net
Loans	694,847		619,794
Commercial Portfolio Segment \| CRE - owner occupied
Loans receivable, net
Loans	870,165		752,774
Commercial Portfolio Segment \| CRE - non-owner occupied
Loans receivable, net
Loans	1,731,850		1,711,198
Commercial Portfolio Segment \| Commercial & industrial and other business loans
Loans receivable, net
Loans	1,094,767		1,000,630
Residential Portfolio Segment \| Consumer mortgage
Loans receivable, net
Loans	3,427,317		3,285,018
Allowance for credit losses	(14,794)	$ (14,303)	(15,333)	(14,971)	$ (14,553)	$ (14,343)
Residential Portfolio Segment \| Home equity
Loans receivable, net
Allowance for credit losses	(1,566)	(1,519)	(1,628)	(1,594)	(1,600)	(1,594)
Consumer Portfolio Segment \| Consumer indirect
Loans receivable, net
Loans	1,780,586		1,703,440
Allowance for credit losses	(21,086)	(20,124)	(18,585)	(18,290)	(17,808)	(17,852)
Consumer Portfolio Segment \| Consumer direct
Loans receivable, net
Loans	191,178		185,229
Allowance for credit losses	(3,972)	$ (3,368)	(3,269)	$ (3,046)	$ (3,032)	$ (2,973)
Consumer Portfolio Segment \| Home equity
Loans receivable, net
Loans	$ 460,964		$ 446,515

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Quality By Past Due Status (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Aged analysis of the company's loans
Total Loans	$ 10,251,674	$ 9,704,598
Legacy Loan
Aged analysis of the company's loans
Total Loans	10,251,674	9,704,598
Nonaccrual	59,013	48,687
Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	47,234	48,442
Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	3,833	5,886
Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	110,080	103,015
Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	10,141,594	9,601,583
CRE - multifamily
Aged analysis of the company's loans
Total Loans	694,847	619,794
CRE - owner occupied
Aged analysis of the company's loans
Total Loans	870,165	752,774
CRE - non-owner occupied
Aged analysis of the company's loans
Total Loans	1,731,850	1,711,198
Commercial & industrial and other business loans
Aged analysis of the company's loans
Total Loans	1,094,767	1,000,630
Business lending
Aged analysis of the company's loans
Total Loans	4,391,629	4,084,396
Consumer mortgage
Aged analysis of the company's loans
Total Loans	3,427,317	3,285,018
Consumer indirect
Aged analysis of the company's loans
Total Loans	1,780,586	1,703,440
Consumer direct
Aged analysis of the company's loans
Total Loans	191,178	185,229
Home equity
Aged analysis of the company's loans
Total Loans	460,964	446,515
Commercial Portfolio Segment \| CRE - multifamily
Aged analysis of the company's loans
Total Loans	694,847	619,794
Commercial Portfolio Segment \| CRE - multifamily \| Legacy Loan
Aged analysis of the company's loans
Total Loans	694,847	619,794
Nonaccrual	311	0
Commercial Portfolio Segment \| CRE - multifamily \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	716	0
Commercial Portfolio Segment \| CRE - multifamily \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	0	0
Commercial Portfolio Segment \| CRE - multifamily \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	1,027	0
Commercial Portfolio Segment \| CRE - multifamily \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	693,820	619,794
Commercial Portfolio Segment \| CRE - owner occupied
Aged analysis of the company's loans
Total Loans	870,165	752,774
Commercial Portfolio Segment \| CRE - non-owner occupied
Aged analysis of the company's loans
Total Loans	1,731,850	1,711,198
Commercial Portfolio Segment \| Commercial & industrial and other business loans
Aged analysis of the company's loans
Total Loans	1,094,767	1,000,630
Residential Portfolio Segment \| CRE - owner occupied \| Legacy Loan
Aged analysis of the company's loans
Total Loans	870,165	752,774
Nonaccrual	10,064	1,953
Residential Portfolio Segment \| CRE - owner occupied \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	121	1,477
Residential Portfolio Segment \| CRE - owner occupied \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	0	0
Residential Portfolio Segment \| CRE - owner occupied \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	10,185	3,430
Residential Portfolio Segment \| CRE - owner occupied \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	859,980	749,344
Residential Portfolio Segment \| Consumer mortgage
Aged analysis of the company's loans
Total Loans	3,427,317	3,285,018
Residential Portfolio Segment \| Consumer mortgage \| Legacy Loan
Aged analysis of the company's loans
Total Loans	3,427,317	3,285,018
Nonaccrual	26,136	26,043
Residential Portfolio Segment \| Consumer mortgage \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	22,466	18,434
Residential Portfolio Segment \| Consumer mortgage \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	2,731	4,559
Residential Portfolio Segment \| Consumer mortgage \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	51,333	49,036
Residential Portfolio Segment \| Consumer mortgage \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	3,375,984	3,235,982
Residential Portfolio Segment \| Home equity \| Legacy Loan
Aged analysis of the company's loans
Total Loans	460,964	446,515
Nonaccrual	2,299	2,368
Residential Portfolio Segment \| Home equity \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	2,474	3,546
Residential Portfolio Segment \| Home equity \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	407	416
Residential Portfolio Segment \| Home equity \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	5,180	6,330
Residential Portfolio Segment \| Home equity \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	455,784	440,185
Consumer Portfolio Segment \| CRE - non-owner occupied \| Legacy Loan
Aged analysis of the company's loans
Total Loans	1,731,850	1,711,198
Nonaccrual	12,230	17,964
Consumer Portfolio Segment \| CRE - non-owner occupied \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	100	2,311
Consumer Portfolio Segment \| CRE - non-owner occupied \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	0	0
Consumer Portfolio Segment \| CRE - non-owner occupied \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	12,330	20,275
Consumer Portfolio Segment \| CRE - non-owner occupied \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	1,719,520	1,690,923
Consumer Portfolio Segment \| Commercial & industrial and other business loans \| Legacy Loan
Aged analysis of the company's loans
Total Loans	1,094,767	1,000,630
Nonaccrual	7,973	336
Consumer Portfolio Segment \| Commercial & industrial and other business loans \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	923	880
Consumer Portfolio Segment \| Commercial & industrial and other business loans \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	0	0
Consumer Portfolio Segment \| Commercial & industrial and other business loans \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	8,896	1,216
Consumer Portfolio Segment \| Commercial & industrial and other business loans \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	1,085,871	999,414
Consumer Portfolio Segment \| Consumer indirect
Aged analysis of the company's loans
Total Loans	1,780,586	1,703,440
Consumer Portfolio Segment \| Consumer indirect \| Legacy Loan
Aged analysis of the company's loans
Total Loans	1,780,586	1,703,440
Nonaccrual	0	0
Consumer Portfolio Segment \| Consumer indirect \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	19,066	20,215
Consumer Portfolio Segment \| Consumer indirect \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	585	776
Consumer Portfolio Segment \| Consumer indirect \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	19,651	20,991
Consumer Portfolio Segment \| Consumer indirect \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	1,760,935	1,682,449
Consumer Portfolio Segment \| Consumer direct
Aged analysis of the company's loans
Total Loans	191,178	185,229
Consumer Portfolio Segment \| Consumer direct \| Legacy Loan
Aged analysis of the company's loans
Total Loans	191,178	185,229
Nonaccrual	0	23
Consumer Portfolio Segment \| Consumer direct \| Legacy Loan \| Past Due 30 - 89 Days
Aged analysis of the company's loans
Total Loans	1,368	1,579
Consumer Portfolio Segment \| Consumer direct \| Legacy Loan \| 90+ Days Past Due and Still Accruing
Aged analysis of the company's loans
Total Loans	110	135
Consumer Portfolio Segment \| Consumer direct \| Legacy Loan \| Financial Asset, Past Due
Aged analysis of the company's loans
Total Loans	1,478	1,737
Consumer Portfolio Segment \| Consumer direct \| Legacy Loan \| Financial Asset, Not Past Due
Aged analysis of the company's loans
Total Loans	189,700	183,492
Consumer Portfolio Segment \| Home equity
Aged analysis of the company's loans
Total Loans	$ 460,964	$ 446,515

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Amount of Business Lending Loans by Credit Quality Categories (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Provision for credit losses	$ 7,709	$ 2,878	$ 16,565	$ 7,130
Total Loans	10,251,674		10,251,674		$ 9,704,598
Year One writeoff			0		0
Year Two writeoff			476		160
Year Three writeoff			98		0
Year Four writeoff			21		0
Year Five writeoff			0		0
Prior			7		36
Revolving Loans Amortized Cost Basis			482		588
Revolving Loans Converted to Term			556		0
Total Loans			1,640		784
Legacy Loan
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Total Loans	10,251,674		10,251,674		9,704,598
Pass
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	387,350		387,350		439,165
2023	335,399		335,399		624,181
2022	562,051		562,051		316,926
2021	284,095		284,095		187,579
2020	167,026		167,026		217,713
Prior	783,671		783,671		679,615
Revolving Loans Amortized Cost Basis	844,067		844,067		756,207
Revolving Loans Converted to Term	655,703		655,703		585,802
Total Loans	4,019,362		4,019,362		3,807,188
Special Mention
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	2,715		2,715		31,781
2023	19,664		19,664		12,599
2022	32,546		32,546		18,249
2021	19,934		19,934		3,572
2020	6,404		6,404		4,134
Prior	41,103		41,103		46,986
Revolving Loans Amortized Cost Basis	35,346		35,346		35,890
Revolving Loans Converted to Term	22,004		22,004		25,904
Total Loans	179,716		179,716		179,115
Substandard
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	486		486		1,865
2023	29,711		29,711		2,003
2022	10,008		10,008		2,603
2021	3,909		3,909		4,953
2020	1,898		1,898		2,636
Prior	31,625		31,625		30,707
Revolving Loans Amortized Cost Basis	47,254		47,254		11,991
Revolving Loans Converted to Term	66,021		66,021		40,847
Total Loans	190,912		190,912		97,605
Doubtful
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	675		675		0
2022	0		0		0
2021	964		964		488
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	1,639		1,639		488
Business lending
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	390,551		390,551		472,811
2023	385,449		385,449		638,783
2022	604,605		604,605		337,778
2021	308,902		308,902		196,592
2020	175,328		175,328		224,483
Prior	856,399		856,399		757,308
Revolving Loans Amortized Cost Basis	926,667		926,667		804,088
Revolving Loans Converted to Term	743,728		743,728		652,553
Total Loans	4,391,629		4,391,629		4,084,396
CRE - multifamily
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	7,692		7,692		104,063
2023	102,308		102,308		153,613
2022	150,460		150,460		52,058
2021	53,104		53,104		20,047
2020	17,678		17,678		42,543
Prior	144,499		144,499		117,102
Revolving Loans Amortized Cost Basis	45,261		45,261		3,387
Revolving Loans Converted to Term	173,845		173,845		126,981
Total Loans	694,847		694,847		619,794
Year One writeoff			0		0
Year Two writeoff			0		0
Year Three writeoff			0		0
Year Four writeoff			0		0
Year Five writeoff			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		0
Revolving Loans Converted to Term			0		0
Total Loans			0		0
CRE - multifamily \| Pass
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	7,692		7,692		90,888
2023	89,133		89,133		145,337
2022	143,201		143,201		52,058
2021	52,068		52,068		19,982
2020	17,616		17,616		41,992
Prior	138,406		138,406		112,287
Revolving Loans Amortized Cost Basis	44,616		44,616		3,237
Revolving Loans Converted to Term	147,630		147,630		106,580
Total Loans	640,362		640,362		572,361
CRE - multifamily \| Special Mention
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		13,175
2023	13,175		13,175		7,317
2022	7,259		7,259		0
2021	540		540		65
2020	62		62		0
Prior	4,403		4,403		3,522
Revolving Loans Amortized Cost Basis	496		496		0
Revolving Loans Converted to Term	14,147		14,147		8,289
Total Loans	40,082		40,082		32,368
CRE - multifamily \| Substandard
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	0		0		959
2022	0		0		0
2021	496		496		0
2020	0		0		551
Prior	1,690		1,690		1,293
Revolving Loans Amortized Cost Basis	149		149		150
Revolving Loans Converted to Term	12,068		12,068		12,112
Total Loans	14,403		14,403		15,065
CRE - multifamily \| Doubtful
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	0		0		0
CRE - owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	94,387		94,387		62,682
2023	59,382		59,382		92,108
2022	87,735		87,735		60,369
2021	56,309		56,309		48,584
2020	41,904		41,904		82,347
Prior	265,949		265,949		211,838
Revolving Loans Amortized Cost Basis	60,117		60,117		29,707
Revolving Loans Converted to Term	204,382		204,382		165,139
Total Loans	870,165		870,165		752,774
Year One writeoff			0		0
Year Two writeoff			0		0
Year Three writeoff			0		0
Year Four writeoff			0		0
Year Five writeoff			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		19
Revolving Loans Converted to Term			0		0
Total Loans			0		19
CRE - owner occupied \| Pass
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	93,638		93,638		58,544
2023	51,815		51,815		89,616
2022	78,220		78,220		58,798
2021	53,803		53,803		46,465
2020	38,431		38,431		80,361
Prior	244,268		244,268		192,345
Revolving Loans Amortized Cost Basis	58,622		58,622		28,023
Revolving Loans Converted to Term	197,433		197,433		158,652
Total Loans	816,230		816,230		712,804
CRE - owner occupied \| Special Mention
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	749		749		3,258
2023	4,940		4,940		2,384
2022	2,402		2,402		649
2021	1,623		1,623		639
2020	2,032		2,032		1,472
Prior	11,218		11,218		11,962
Revolving Loans Amortized Cost Basis	429		429		743
Revolving Loans Converted to Term	1,151		1,151		6,064
Total Loans	24,544		24,544		27,171
CRE - owner occupied \| Substandard
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		880
2023	1,952		1,952		108
2022	7,113		7,113		922
2021	883		883		1,480
2020	1,441		1,441		514
Prior	10,463		10,463		7,531
Revolving Loans Amortized Cost Basis	1,066		1,066		941
Revolving Loans Converted to Term	5,798		5,798		423
Total Loans	28,716		28,716		12,799
CRE - owner occupied \| Doubtful
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	675		675		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	675		675		0
CRE - non-owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	85,045		85,045		144,095
2023	132,577		132,577		256,662
2022	248,919		248,919		128,538
2021	121,803		121,803		91,355
2020	88,220		88,220		62,003
Prior	346,544		346,544		325,684
Revolving Loans Amortized Cost Basis	409,142		409,142		406,465
Revolving Loans Converted to Term	299,600		299,600		296,396
Total Loans	1,731,850		1,731,850		1,711,198
Year One writeoff			0		0
Year Two writeoff			412		0
Year Three writeoff			0		0
Year Four writeoff			0		0
Year Five writeoff			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			0		0
Revolving Loans Converted to Term			554		0
Total Loans			966		0
CRE - non-owner occupied \| Pass
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	84,887		84,887		143,106
2023	121,211		121,211		255,699
2022	229,489		229,489		111,306
2021	103,230		103,230		86,560
2020	86,692		86,692		60,646
Prior	305,197		305,197		275,458
Revolving Loans Amortized Cost Basis	363,323		363,323		387,559
Revolving Loans Converted to Term	252,680		252,680		265,348
Total Loans	1,546,709		1,546,709		1,585,682
CRE - non-owner occupied \| Special Mention
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	158		158		42
2023	382		382		827
2022	19,297		19,297		16,109
2021	16,293		16,293		1,311
2020	1,275		1,275		109
Prior	22,958		22,958		29,648
Revolving Loans Amortized Cost Basis	18,110		18,110		18,806
Revolving Loans Converted to Term	3,362		3,362		3,506
Total Loans	81,835		81,835		70,358
CRE - non-owner occupied \| Substandard
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		947
2023	10,984		10,984		136
2022	133		133		1,123
2021	1,316		1,316		2,996
2020	253		253		1,248
Prior	18,389		18,389		20,578
Revolving Loans Amortized Cost Basis	27,709		27,709		100
Revolving Loans Converted to Term	43,558		43,558		27,542
Total Loans	102,342		102,342		54,670
CRE - non-owner occupied \| Doubtful
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	964		964		488
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	964		964		488
Commercial & industrial and other business loans
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	203,427		203,427		161,971
2023	91,182		91,182		136,400
2022	117,491		117,491		96,813
2021	77,686		77,686		36,606
2020	27,526		27,526		37,590
Prior	99,407		99,407		102,684
Revolving Loans Amortized Cost Basis	412,147		412,147		364,529
Revolving Loans Converted to Term	65,901		65,901		64,037
Total Loans	1,094,767		1,094,767		1,000,630
Year One writeoff			0		0
Year Two writeoff			64		160
Year Three writeoff			98		0
Year Four writeoff			21		0
Year Five writeoff			0		0
Prior			7		36
Revolving Loans Amortized Cost Basis			482		569
Revolving Loans Converted to Term			2		0
Total Loans			674		765
Commercial & industrial and other business loans \| Pass
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	201,133		201,133		146,627
2023	73,240		73,240		133,529
2022	111,141		111,141		94,764
2021	74,994		74,994		34,572
2020	24,287		24,287		34,714
Prior	95,800		95,800		99,525
Revolving Loans Amortized Cost Basis	377,506		377,506		337,388
Revolving Loans Converted to Term	57,960		57,960		55,222
Total Loans	1,016,061		1,016,061		936,341
Commercial & industrial and other business loans \| Special Mention
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	1,808		1,808		15,306
2023	1,167		1,167		2,071
2022	3,588		3,588		1,491
2021	1,478		1,478		1,557
2020	3,035		3,035		2,553
Prior	2,524		2,524		1,854
Revolving Loans Amortized Cost Basis	16,311		16,311		16,341
Revolving Loans Converted to Term	3,344		3,344		8,045
Total Loans	33,255		33,255		49,218
Commercial & industrial and other business loans \| Substandard
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	486		486		38
2023	16,775		16,775		800
2022	2,762		2,762		558
2021	1,214		1,214		477
2020	204		204		323
Prior	1,083		1,083		1,305
Revolving Loans Amortized Cost Basis	18,330		18,330		10,800
Revolving Loans Converted to Term	4,597		4,597		770
Total Loans	45,451		45,451		15,071
Commercial & industrial and other business loans \| Doubtful
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	0		0		0
2022	0		0		0
2021	0		0		0
2020	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	0		0		0
Consumer mortgage
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	337,968		337,968		503,463
2023	480,110		480,110		506,770
2022	478,003		478,003		624,951
2021	586,396		586,396		304,666
2020	285,468		285,468		230,933
Prior	1,070,898		1,070,898		956,818
Revolving Loans Amortized Cost Basis	36,233		36,233		39,997
Revolving Loans Converted to Term	152,241		152,241		117,420
Total Loans	3,427,317		3,427,317		3,285,018
Year One writeoff			0		0
Year Two writeoff			141		0
Year Three writeoff			11		0
Year Four writeoff			1		0
Year Five writeoff			20		85
Prior			172		584
Revolving Loans Amortized Cost Basis			0		0
Revolving Loans Converted to Term			0		0
Total Loans			345		669
Consumer mortgage \| FICO AB
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	232,937		232,937		354,967
2023	336,417		336,417		353,556
2022	333,198		333,198		457,635
2021	429,739		429,739		200,034
2020	187,551		187,551		157,438
Prior	693,391		693,391		611,778
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	111,437		111,437		86,262
Total Loans	2,324,670		2,324,670		2,221,670
Consumer mortgage \| FICO AB \| Performing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	232,937		232,937		354,967
2023	336,417		336,417		353,185
2022	332,687		332,687		456,871
2021	429,254		429,254		199,429
2020	186,884		186,884		157,159
Prior	688,527		688,527		606,591
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	111,253		111,253		86,067
Total Loans	2,317,959		2,317,959		2,214,269
Consumer mortgage \| FICO AB \| Nonperforming
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		0
2023	0		0		371
2022	511		511		764
2021	485		485		605
2020	667		667		279
Prior	4,864		4,864		5,187
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	184		184		195
Total Loans	6,711		6,711		7,401
Consumer mortgage \| FICO CDE
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	105,031		105,031		148,496
2023	143,693		143,693		153,214
2022	144,805		144,805		167,316
2021	156,657		156,657		104,632
2020	97,917		97,917		73,495
Prior	377,507		377,507		345,040
Revolving Loans Amortized Cost Basis	36,233		36,233		39,997
Revolving Loans Converted to Term	40,804		40,804		31,158
Total Loans	1,102,647		1,102,647		1,063,348
Consumer mortgage \| FICO CDE \| Performing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	104,716		104,716		148,443
2023	142,588		142,588		150,585
2022	142,134		142,134		164,839
2021	154,892		154,892		103,003
2020	95,873		95,873		71,710
Prior	364,724		364,724		331,839
Revolving Loans Amortized Cost Basis	35,889		35,889		39,630
Revolving Loans Converted to Term	39,675		39,675		30,098
Total Loans	1,080,491		1,080,491		1,040,147
Consumer mortgage \| FICO CDE \| Nonperforming
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	315		315		53
2023	1,105		1,105		2,629
2022	2,671		2,671		2,477
2021	1,765		1,765		1,629
2020	2,044		2,044		1,785
Prior	12,783		12,783		13,201
Revolving Loans Amortized Cost Basis	344		344		367
Revolving Loans Converted to Term	1,129		1,129		1,060
Total Loans	22,156		22,156		23,201
Consumer indirect
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	532,829		532,829		681,908
2023	540,775		540,775		573,242
2022	427,250		427,250		273,136
2021	179,833		179,833		71,470
2020	40,539		40,539		45,222
Prior	59,360		59,360		58,462
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	1,780,586		1,780,586		1,703,440
Year One writeoff			738		926
Year Two writeoff			2,281		3,595
Year Three writeoff			2,968		1,969
Year Four writeoff			1,272		1,171
Year Five writeoff			403		570
Prior			1,007		1,121
Revolving Loans Amortized Cost Basis			0		0
Revolving Loans Converted to Term			0		0
Total Loans			8,669		9,352
Consumer indirect \| Performing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	532,829		532,829		681,824
2023	540,576		540,576		572,799
2022	426,993		426,993		273,035
2021	179,759		179,759		71,428
2020	40,487		40,487		45,203
Prior	59,357		59,357		58,375
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	1,780,001		1,780,001		1,702,664
Consumer indirect \| Nonperforming
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		84
2023	199		199		443
2022	257		257		101
2021	74		74		42
2020	52		52		19
Prior	3		3		87
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total Loans	585		585		776
Consumer direct
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	67,778		67,778		80,202
2023	55,606		55,606		52,867
2022	35,274		35,274		26,664
2021	15,221		15,221		8,282
2020	4,254		4,254		4,606
Prior	6,241		6,241		5,720
Revolving Loans Amortized Cost Basis	6,804		6,804		6,887
Revolving Loans Converted to Term	0		0		1
Total Loans	191,178		191,178		185,229
Year One writeoff			63		206
Year Two writeoff			828		813
Year Three writeoff			586		450
Year Four writeoff			349		110
Year Five writeoff			62		110
Prior			100		159
Revolving Loans Amortized Cost Basis			181		161
Revolving Loans Converted to Term			0		0
Total Loans			2,169		2,009
Consumer direct \| Performing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	67,778		67,778		80,169
2023	55,552		55,552		52,826
2022	35,273		35,273		26,617
2021	15,198		15,198		8,282
2020	4,254		4,254		4,604
Prior	6,241		6,241		5,697
Revolving Loans Amortized Cost Basis	6,772		6,772		6,875
Revolving Loans Converted to Term	0		0		1
Total Loans	191,068		191,068		185,071
Consumer direct \| Nonperforming
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	0		0		33
2023	54		54		41
2022	1		1		47
2021	23		23		0
2020	0		0		2
Prior	0		0		23
Revolving Loans Amortized Cost Basis	32		32		12
Revolving Loans Converted to Term	0		0		0
Total Loans	110		110		158
Home equity
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	44,514		44,514		61,065
2023	56,181		56,181		62,963
2022	57,172		57,172		63,112
2021	56,313		56,313		31,347
2020	27,914		27,914		25,981
Prior	60,065		60,065		45,365
Revolving Loans Amortized Cost Basis	132,802		132,802		127,992
Revolving Loans Converted to Term	26,003		26,003		28,690
Total Loans	460,964		460,964		446,515
Year One writeoff			0		0
Year Two writeoff			0		0
Year Three writeoff			23		0
Year Four writeoff			0		64
Year Five writeoff			0		0
Prior			0		44
Revolving Loans Amortized Cost Basis			92		11
Revolving Loans Converted to Term			0		0
Total Loans			115		119
Home equity \| Performing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	44,479		44,479		61,065
2023	56,011		56,011		62,801
2022	56,999		56,999		63,102
2021	56,217		56,217		31,094
2020	27,645		27,645		25,721
Prior	59,269		59,269		44,832
Revolving Loans Amortized Cost Basis	132,008		132,008		126,939
Revolving Loans Converted to Term	25,630		25,630		28,177
Total Loans	458,258		458,258		443,731
Home equity \| Nonperforming
LOANS AND ALLOWANCE FOR CREDIT LOSSES
2024	35		35		0
2023	170		170		162
2022	173		173		10
2021	96		96		253
2020	269		269		260
Prior	796		796		533
Revolving Loans Amortized Cost Basis	794		794		1,053
Revolving Loans Converted to Term	373		373		513
Total Loans	$ 2,706		$ 2,706		$ 2,784

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Impaired Loans, Excluding Purchased Impaired (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) customer	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Impaired loans
Average carrying balance of individually assessed loans	$ 30,800	$ 4,500	$ 31,100	$ 6,600
Interest income on individually assessed loans	0	$ 0	0	$ 0
Commercial Portfolio Segment
Impaired loans
Loans with allowance allocation, Carrying Balance	11,776		11,776		$ 3,484
Loans with allowance allocation, Contractual Balance	11,876		11,876		3,484
Loans with allowance allocation, Specifically Allocated Allowance	1,647		1,647		470
Loans without allowance allocation, Carrying Balance	17,369		17,369		15,750
Loans without allowance allocation, Contractual Balance	18,409		18,409		15,765
Loans without allowance allocation, Specifically Allocated Allowance	0		0		0
CRE - owner occupied \| Commercial Portfolio Segment
Impaired loans
Loans with allowance allocation, Carrying Balance	1,606		1,606		0
Loans with allowance allocation, Contractual Balance	1,606		1,606		0
Loans with allowance allocation, Specifically Allocated Allowance	682		682		0
Loans without allowance allocation, Carrying Balance	8,268		8,268		1,551
Loans without allowance allocation, Contractual Balance	8,306		8,306		1,551
Loans without allowance allocation, Specifically Allocated Allowance	0		$ 0		0
CRE - non-owner occupied
Impaired loans
Number of customers associated with collateral office properties \| customer			2
CRE - non-owner occupied \| Commercial Portfolio Segment
Impaired loans
Loans with allowance allocation, Carrying Balance	10,170		$ 10,170		3,484
Loans with allowance allocation, Contractual Balance	10,270		10,270		3,484
Loans with allowance allocation, Specifically Allocated Allowance	965		965		470
Loans without allowance allocation, Carrying Balance	1,620		1,620		13,999
Loans without allowance allocation, Contractual Balance	2,622		2,622		14,014
Loans without allowance allocation, Specifically Allocated Allowance	0		0		0
Commercial & industrial and other business loans \| Commercial Portfolio Segment
Impaired loans
Loans without allowance allocation, Carrying Balance	7,481		7,481		200
Loans without allowance allocation, Contractual Balance	7,481		7,481		200
Loans without allowance allocation, Specifically Allocated Allowance	0		0		$ 0
Minimum
Impaired loans
Threshold balance of loans individually evaluated for impairment	$ 500		$ 500

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Performance of Loan Modifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 23,242
Total Class of Financing Receivable (in percent)	0.19%	0.01%	0.23%	0.03%
Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 22,686
Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			556
Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 1,226	$ 1,401	5,367	$ 2,377
Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 17,875	$ 0	$ 17,875	$ 0
Commercial & industrial and other business loans
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Total Class of Financing Receivable (in percent)	0%	0%
Commercial & industrial and other business loans \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 300	$ 0
Commercial & industrial and other business loans \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 0	$ 0
Consumer mortgage
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Total Class of Financing Receivable (in percent)			0.01%	0.01%
Consumer mortgage \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 232	$ 198
Consumer mortgage \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 0	$ 0
Home equity
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Total Class of Financing Receivable (in percent)			0%	0.01%
Home equity \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 24	$ 29
Home equity \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0	$ 0
Commercial Portfolio Segment \| CRE - owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 1,490
Total Class of Financing Receivable (in percent)	0.11%	0.04%	0.17%	0.20%
Commercial Portfolio Segment \| CRE - owner occupied \| Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 1,490
Commercial Portfolio Segment \| CRE - owner occupied \| Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - owner occupied \| 90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - owner occupied \| Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - owner occupied \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 926	$ 1,401	1,490	$ 2,150
Commercial Portfolio Segment \| CRE - owner occupied \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 0	$ 0	0	$ 0
Commercial Portfolio Segment \| CRE - non-owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 21,097
Total Class of Financing Receivable (in percent)	1.03%	0%	1.22%	0%
Commercial Portfolio Segment \| CRE - non-owner occupied \| Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 21,097
Commercial Portfolio Segment \| CRE - non-owner occupied \| Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - non-owner occupied \| 90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - non-owner occupied \| Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| CRE - non-owner occupied \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 0	$ 0	3,222	$ 0
Commercial Portfolio Segment \| CRE - non-owner occupied \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount	$ 17,875	$ 0	17,875	$ 0
Commercial Portfolio Segment \| Commercial & industrial and other business loans
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 399
Total Class of Financing Receivable (in percent)			0%	0%
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 99
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| 90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			300
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			399	$ 0
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0	$ 0
Consumer Portfolio Segment \| Consumer mortgage
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			232
Consumer Portfolio Segment \| Consumer mortgage \| Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Consumer Portfolio Segment \| Consumer mortgage \| Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Consumer Portfolio Segment \| Consumer mortgage \| 90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Consumer Portfolio Segment \| Consumer mortgage \| Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			232
Residential Portfolio Segment \| Home equity
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			24
Residential Portfolio Segment \| Home equity \| Financial Asset, Not Past Due
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Residential Portfolio Segment \| Home equity \| Past Due 30 - 89 Days
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Residential Portfolio Segment \| Home equity \| 90+ Days Past Due and Still Accruing
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			0
Residential Portfolio Segment \| Home equity \| Non-Accrual
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Loan modifications amount			$ 24

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Weighted-Average Term Extension (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	4 months 24 days	10 years
Loans that had payment default subsequent to modification	$ 0	$ 0	$ 0	$ 0
Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			1 year 8 months 12 days	7 years 9 months 18 days
Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	8 months 12 days		8 months 12 days
Consumer mortgage \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			7 years 1 month 6 days	3 years 1 month 6 days
Consumer mortgage \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			0 years
Home equity \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			1 year 9 months 18 days	9 years 10 months 24 days
Home equity \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			0 years
Commercial Portfolio Segment \| CRE - owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	1 year 9 months 18 days	10 years
Commercial Portfolio Segment \| CRE - owner occupied \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			2 years 3 months 18 days	8 years 3 months 18 days
Commercial Portfolio Segment \| CRE - owner occupied \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	0 years		0 years
Commercial Portfolio Segment \| Commercial & industrial and other business loans
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	6 months	0 years
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			1 year 4 months 24 days	0 years
Commercial Portfolio Segment \| Commercial & industrial and other business loans \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	0 years		0 years
Consumer Portfolio Segment \| CRE - non-owner occupied
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	0 years	0 years
Consumer Portfolio Segment \| CRE - non-owner occupied \| Term Extension
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)			1 year	0 years
Consumer Portfolio Segment \| CRE - non-owner occupied \| Other Payment Delay
LOANS AND ALLOWANCE FOR CREDIT LOSSES
Weighted-Average Term Extension (Years)	8 months 12 days		8 months 12 days

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Allowance for credit loss - loans
Beginning balance			$ 66,669
Charge-offs			(1,640)		$ (784)
Ending balance	$ 76,167	$ 64,945	76,167	$ 64,945	66,669
Accrued interest receivable on loans	34,000		34,000
Amounts outstanding	621,600		621,600
Foreclosures in progress	7,000		7,000		5,800
Sale of secondary market eligible residential consumer mortgage loans			39,900	4,600
Provision	7,709	2,878	16,565	7,130
Liabilities for off-balance-sheet
Beginning balance	869	933	913	1,123	1,123
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	213	(32)	169	(222)
Ending balance	1,082	901	1,082	901	913
Asset Pledged as Collateral \| Borrowings from FHLB and FRB
Allowance for credit loss - loans
Total loans			4,550,000
Consumer mortgage
Allowance for credit loss - loans
Charge-offs			(345)		(669)
Consumer indirect
Allowance for credit loss - loans
Charge-offs			(8,669)		(9,352)
Consumer direct
Allowance for credit loss - loans
Charge-offs			(2,169)		(2,009)
Home equity
Allowance for credit loss - loans
Charge-offs			(115)		(119)
Commercial Portfolio Segment \| Business lending
Allowance for credit loss - loans
Beginning balance	31,128	25,291	26,854	23,297	23,297
Charge-offs	(1,114)	(139)	(1,640)	(618)
Recoveries	199	152	330	437
Provision	3,536	740	8,205	2,928
Ending balance	33,749	26,044	33,749	26,044	26,854
Residential Portfolio Segment \| Consumer mortgage
Allowance for credit loss - loans
Beginning balance	14,303	14,553	15,333	14,343	14,343
Charge-offs	(188)	(143)	(345)	(366)
Recoveries	5	3	39	35
Provision	674	558	(233)	959
Ending balance	14,794	14,971	14,794	14,971	15,333
Residential Portfolio Segment \| Home equity
Allowance for credit loss - loans
Beginning balance	1,519	1,600	1,628	1,594	1,594
Charge-offs	(58)	(6)	(115)	(90)
Recoveries	2	2	5	13
Provision	103	(2)	48	77
Ending balance	1,566	1,594	1,566	1,594	1,628
Consumer Portfolio Segment \| Consumer indirect
Allowance for credit loss - loans
Beginning balance	20,124	17,808	18,585	17,852	17,852
Charge-offs	(3,000)	(2,100)	(8,669)	(6,490)
Recoveries	1,816	1,319	4,956	4,342
Provision	2,146	1,263	6,214	2,586
Ending balance	21,086	18,290	21,086	18,290	18,585
Consumer Portfolio Segment \| Consumer direct
Allowance for credit loss - loans
Beginning balance	3,368	3,032	3,269	2,973	2,973
Charge-offs	(661)	(554)	(2,169)	(1,366)
Recoveries	228	217	710	637
Provision	1,037	351	2,162	802
Ending balance	3,972	3,046	3,972	3,046	3,269
Unallocated
Allowance for credit loss - loans
Beginning balance	1,000	1,000	1,000	1,000	1,000
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	0	0	0	0
Ending balance	1,000	1,000	1,000	1,000	1,000
Allowances For Credit Losses [Member]
Allowance for credit loss - loans
Beginning balance	71,442	63,284	66,669	61,059	61,059
Charge-offs	(5,021)	(2,942)	(12,938)	(8,930)
Recoveries	2,250	1,693	6,040	5,464
Provision	7,496	2,910	16,396	7,352
Ending balance	76,167	64,945	76,167	64,945	66,669
Total Allowances For Credit Losses [Member]
Allowance for credit loss
Beginning balance	72,311	64,217	67,582	62,182	62,182
Charge-offs	(5,021)	(2,942)	(12,938)	(8,930)
Recoveries	2,250	1,693	6,040	5,464
Provision	7,709	2,878	16,565	7,130
Ending balance	$ 77,249	$ 65,846	$ 77,249	$ 65,846	$ 67,582

GOODWILL AND IDENTIFIABLE INT_3

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Identifiable Intangible Assets
Gross Carrying Amount	$ 209,653	$ 203,292
Accumulated Amortization	(161,523)	(150,701)
Net Carrying Amount	48,130	52,591
Estimated aggregate amortization expense for each of five succeeding fiscal years
Oct - Dec 2024	3,316
2025	11,959
2026	10,515
2027	4,793
2028	3,582
Thereafter	13,965
Net Carrying Amount	48,130	52,591
Components of goodwill
Goodwill, beginning of period	845,396
Goodwill, Additions/Adjustments	7,097
Goodwill, end of period	852,493
Core deposit intangibles
Identifiable Intangible Assets
Gross Carrying Amount	77,373	77,373
Accumulated Amortization	(71,576)	(69,214)
Net Carrying Amount	5,797	8,159
Estimated aggregate amortization expense for each of five succeeding fiscal years
Net Carrying Amount	5,797	8,159
Other intangibles
Identifiable Intangible Assets
Gross Carrying Amount	132,280	125,919
Accumulated Amortization	(89,947)	(81,487)
Net Carrying Amount	42,333	44,432
Estimated aggregate amortization expense for each of five succeeding fiscal years
Net Carrying Amount	$ 42,333	$ 44,432

BORROWINGS (Details)

BORROWINGS (Details) $ in Millions	1 Months Ended
BORROWINGS (Details) $ in Millions	Jun. 30, 2024 USD ($) item	Aug. 31, 2024 USD ($)	Jan. 31, 2024 USD ($)
Short-Term Debt \| Bank Term Funding Program
BORROWINGS
Amount secured			$ 300
Federal Reserve rate (in percent)			4.87%
FHLB term borrowings
BORROWINGS
Federal Reserve rate (in percent)		3.73%
Number of putable advances executed \| item	3
Amount of each putable advance executed	$ 50	$ 100
New term borrowings	$ 150
FHLB term borrowings \| Minimum
BORROWINGS
FHLB fixed rate advance (in percent)	4.38%
FHLB term borrowings \| Maximum
BORROWINGS
FHLB fixed rate advance (in percent)	4.47%

BENEFIT PLANS (Details)

BENEFIT PLANS (Details) - Pension Benefits - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pension Plans
Contribution made to defined benefit pension plan by employer		$ 4,000		$ 4,300
Net periodic benefit cost
Service cost	$ 1,342		$ 1,108		$ 3,519	$ 3,324
Interest cost	1,895		1,890		5,695	5,670
Expected return on plan assets	(4,541)		(4,020)		(13,801)	(12,060)
Amortization of unrecognized net (gain) loss	217		(555)		849	(1,665)
Amortization of prior service cost	205		205		615	615
Net periodic benefit income	$ (882)		$ (1,372)		$ (3,123)	$ (4,116)

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
EARNINGS PER SHARE
Weighted-average anti-dilutive stock options outstanding (in shares)	200,000			200,000	200,000
Basic earnings per share
Net Income (Loss)	$ 43,901	$ 44,129		$ 132,688	$ 98,218
Income attributable to unvested stock-based compensation awards	(192)	(158)		(524)	(327)
Income available to common shareholders	$ 43,709	$ 43,971		$ 132,164	$ 97,891
Weighted-average common shares outstanding - basic (in shares)	52,520,000	53,502,000		52,807,000	53,673,000
Basic earnings per share	$ 0.83	$ 0.82		$ 2.50	$ 1.82
Diluted earnings per share
Net Income (Loss)	$ 43,901	$ 44,129		$ 132,688	$ 98,218
Income attributable to unvested stock-based compensation awards	(192)	(158)		(524)	(327)
Income available to common shareholders	$ 43,709	$ 43,971		$ 132,164	$ 97,891
Weighted-average common shares outstanding - basic (in shares)	52,520,000	53,502,000		52,807,000	53,673,000
Assumed exercise of stock options (in shares)	160,000	104,000		104,000	135,000
Weighted-average common shares outstanding - diluted (in shares)	52,680,000	53,606,000		52,911,000	53,808,000
Diluted earnings per share	$ 0.83	$ 0.82		$ 2.50	$ 1.82
Stock Repurchase Program
Number of common shares authorized to be repurchased (in shares)						2,697,000	2,697,000
Number of common shares repurchased (in shares)			1,000,000		500,000	607,161
Average price per share repurchased		$ 51.35	$ 45.84		$ 51.35	$ 49.44

COMMITMENTS, CONTINGENT LIABI_3

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Details) $ in Thousands			3 Months Ended			9 Months Ended		12 Months Ended
	Feb. 05, 2024 USD ($)	Nov. 16, 2023	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Commitments and contingencies
Contract amount of commitments and contingencies			$ 1,760,519			$ 1,760,519		$ 1,555,901
Basis points		0.134%
Uninsured deposits									$ 5,000,000
Expense related to special assessment								1,500
FDIC special assessment for a net increase (decrease)						(200)
FDIC insurance expense			2,000		$ 1,900	6,500	$ 5,900
Investment in tax credits			$ 10,000			$ 10,000
Investment, Proportional Amortization Method, Elected, Statement of Financial Position [Extensible Enumeration]			Other Assets			Other Assets
Unfunded commitments			$ 9,600			$ 9,600
Loss contingency accrual, payments	$ 5,800
Litigation accrual								5,800
Settlement fund				$ 5,800
Minimum
Commitments and contingencies
Number of quarterly assessment periods						8
Maximum
Commitments and contingencies
Number of quarterly assessment periods						10
Commitments to extend credit
Commitments and contingencies
Contract amount of commitments and contingencies			1,682,414			$ 1,682,414		1,494,549
Standby letters of credit
Commitments and contingencies
Contract amount of commitments and contingencies			$ 78,105			$ 78,105		$ 61,352

FAIR VALUE - Financial assets a

FAIR VALUE - Financial assets and liabilities accounted for at fair value on a recurring basis (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Available-for-sale investment securities
Fair Value	$ 2,885,943	$ 2,919,992
Mortgage loans held for sale		400
Unpaid principal value of mortgage loans held for sale	700
Transfers between Level 1 and Level 2	0
Transfers between Level 2 and Level 1	0
Transfers in of level 3	0
Transfers out of level 3	0
U.S. Treasury and agency securities
Available-for-sale investment securities
Fair Value	2,142,622	2,080,783
Obligations of state and political subdivisions
Available-for-sale investment securities
Fair Value	401,952	474,363
Government agency mortgage-backed securities
Available-for-sale investment securities
Fair Value	326,509	348,526
Corporate debt securities
Available-for-sale investment securities
Fair Value	7,673	7,394
Government agency collateralized mortgage obligations
Available-for-sale investment securities
Fair Value	7,187	8,926
Recurring
Available-for-sale investment securities
Fair Value	2,885,943	2,919,992
Equity securities	2,106	372
Mortgage loans held for sale	739	414
Total	2,889,117	2,920,786
Recurring \| Commitments to originate real estate loans for sale
Available-for-sale investment securities
Derivative asset	329	2
Recurring \| Interest rate swap agreements
Available-for-sale investment securities
Derivative asset	5,017
Derivative liability	(5,017)
Recurring \| Forward sales commitments
Available-for-sale investment securities
Derivative asset		6
Recurring \| U.S. Treasury and agency securities
Available-for-sale investment securities
Fair Value	2,142,622	2,080,783
Recurring \| Obligations of state and political subdivisions
Available-for-sale investment securities
Fair Value	401,952	474,363
Recurring \| Government agency mortgage-backed securities
Available-for-sale investment securities
Fair Value	326,509	348,526
Recurring \| Corporate debt securities
Available-for-sale investment securities
Fair Value	7,673	7,394
Recurring \| Government agency collateralized mortgage obligations
Available-for-sale investment securities
Fair Value	7,187	8,926
Recurring \| Level 1
Available-for-sale investment securities
Fair Value	2,081,293	2,019,089
Equity securities	2,106	372
Mortgage loans held for sale	0	0
Total	2,083,399	2,019,461
Recurring \| Level 1 \| Commitments to originate real estate loans for sale
Available-for-sale investment securities
Derivative asset	0	0
Recurring \| Level 1 \| Interest rate swap agreements
Available-for-sale investment securities
Derivative asset	0
Derivative liability	0
Recurring \| Level 1 \| Forward sales commitments
Available-for-sale investment securities
Derivative asset		0
Recurring \| Level 1 \| U.S. Treasury and agency securities
Available-for-sale investment securities
Fair Value	2,081,293	2,019,089
Recurring \| Level 1 \| Obligations of state and political subdivisions
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 1 \| Government agency mortgage-backed securities
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 1 \| Corporate debt securities
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 1 \| Government agency collateralized mortgage obligations
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 2
Available-for-sale investment securities
Fair Value	804,650	900,903
Equity securities	0	0
Mortgage loans held for sale	739	414
Total	805,389	901,323
Recurring \| Level 2 \| Commitments to originate real estate loans for sale
Available-for-sale investment securities
Derivative asset	0	0
Recurring \| Level 2 \| Interest rate swap agreements
Available-for-sale investment securities
Derivative asset	5,017
Derivative liability	(5,017)
Recurring \| Level 2 \| Forward sales commitments
Available-for-sale investment securities
Derivative asset		6
Recurring \| Level 2 \| U.S. Treasury and agency securities
Available-for-sale investment securities
Fair Value	61,329	61,694
Recurring \| Level 2 \| Obligations of state and political subdivisions
Available-for-sale investment securities
Fair Value	401,952	474,363
Recurring \| Level 2 \| Government agency mortgage-backed securities
Available-for-sale investment securities
Fair Value	326,509	348,526
Recurring \| Level 2 \| Corporate debt securities
Available-for-sale investment securities
Fair Value	7,673	7,394
Recurring \| Level 2 \| Government agency collateralized mortgage obligations
Available-for-sale investment securities
Fair Value	7,187	8,926
Recurring \| Level 3
Available-for-sale investment securities
Fair Value	0	0
Equity securities	0	0
Mortgage loans held for sale	0	0
Total	329	2
Recurring \| Level 3 \| Commitments to originate real estate loans for sale
Available-for-sale investment securities
Derivative asset	329	2
Recurring \| Level 3 \| Interest rate swap agreements
Available-for-sale investment securities
Derivative asset	0
Derivative liability	0
Recurring \| Level 3 \| Forward sales commitments
Available-for-sale investment securities
Derivative asset		0
Recurring \| Level 3 \| U.S. Treasury and agency securities
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 3 \| Obligations of state and political subdivisions
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 3 \| Government agency mortgage-backed securities
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 3 \| Corporate debt securities
Available-for-sale investment securities
Fair Value	0	0
Recurring \| Level 3 \| Government agency collateralized mortgage obligations
Available-for-sale investment securities
Fair Value	$ 0	$ 0

FAIR VALUE - Assets and liabili

FAIR VALUE - Assets and liabilities measured on a non-recurring basis (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Feb. 01, 2024
Assets and Liabilities Measured on Nonrecurring Basis
Impairment recovery				$ 1,200
Acquisition-related contingent consideration adjustment	$ (156)		$ 80	(156)	$ 1,080
Payment of contingent consideration				$ 2,690	$ 1,214
FBD
Assets and Liabilities Measured on Nonrecurring Basis
Estimated probability of achievement				100%
Payment of contingent consideration	2,700
TGA
Assets and Liabilities Measured on Nonrecurring Basis
Acquisition-related contingent consideration adjustment						$ 1,000
Payment of contingent consideration			$ 2,400
Fair value of the remaining contingent consideration liability	800			$ 800
CPD
Assets and Liabilities Measured on Nonrecurring Basis
Fair value of the remaining contingent consideration liability							$ 3,000
Payment for contingent consideration, investing	200	$ 900
Maximum \| FBD
Assets and Liabilities Measured on Nonrecurring Basis
Acquisition-related contingent consideration adjustment						2,700
Mortgage servicing rights
Assets and Liabilities Measured on Nonrecurring Basis
Valuation allowance amount						1,200
Non-recurring
Assets and Liabilities Measured on Nonrecurring Basis
Individually assessed loans	11,767			11,767		3,014
Other real estate owned	2,279			2,279		1,159
Mortgage servicing rights	493			493		162
Contingent consideration	(3,737)			(3,737)		(5,150)
Total	10,802			10,802		(815)
Non-recurring \| Level 1
Assets and Liabilities Measured on Nonrecurring Basis
Individually assessed loans	0			0		0
Other real estate owned	0			0		0
Mortgage servicing rights	0			0		0
Contingent consideration	0			0		0
Total	0			0		0
Non-recurring \| Level 2
Assets and Liabilities Measured on Nonrecurring Basis
Individually assessed loans	0			0		0
Other real estate owned	0			0		0
Mortgage servicing rights	0			0		0
Contingent consideration	0			0		0
Total	0			0		0
Non-recurring \| Level 3
Assets and Liabilities Measured on Nonrecurring Basis
Individually assessed loans	11,767			11,767		3,014
Other real estate owned	2,279			2,279		1,159
Mortgage servicing rights	493			493		162
Contingent consideration	(3,737)			(3,737)		(5,150)
Total	$ 10,802			$ 10,802		$ (815)

FAIR VALUE - Significant unobse

FAIR VALUE - Significant unobservable inputs (Details) - Level 3	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($) loan	Dec. 31, 2023 USD ($) loan
Fair value of collateral \| Estimated cost of disposal/market adjustment
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Individually assessed loans	$ 11,767,000	$ 3,014,000
Individually assessed loans, measurement input	0.272	0.272
Individually assessed loans, Valuation Technique [Extensible List]	Fair value of collateral	Fair value of collateral
Individually assessed loans, Measurement Input [Extensible List]	Estimated cost of disposal/market adjustment	Estimated cost of disposal/market adjustment
Other real estate owned	$ 2,279,000	$ 1,159,000
Other real estate owned, valuation technique [Extensible List]	Fair value of collateral	Fair value of collateral
Other real estate owned, measurement input [Extensible List]	Estimated cost of disposal/market adjustment	Estimated cost of disposal/market adjustment
Discounted cash flow \| Embedded servicing value
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Commitments to originate real estate loans for sale	$ 329,000	$ 2,000
Commitments to originate real estate loans for sale, Valuation Technique [Extensible List]	Discounted cash flow	Discounted cash flow
Commitments to originate real estate loans for sale, measurement input	0.010	0.010
Discounted cash flow \| Weighted average constant prepayment rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights	$ 493,000	$ 162,000
Mortgage servicing rights, Valuation Technique [Extensible List]	Discounted cash flow	Discounted cash flow
Mortgage servicing rights, Measurement Input [Extensible List]	Weighted average constant prepayment rate	Weighted average constant prepayment rate
Discounted cash flow \| Discount rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, Measurement Input [Extensible List]	Discount rate	Discount rate
Contingent consideration, Valuation Technique [Extensible List]	Discounted cash flow	Discounted cash flow
Contingent consideration	$ (3,737,000)	$ (5,150,000)
Discounted cash flow \| Adequate compensation
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input \| loan	7	7
Mortgage servicing rights, Measurement Input [Extensible List]	Adequate compensation	Adequate compensation
Contingent consideration, Measurement Input [Extensible List]	Discount rate	Discount rate
Discounted cash flow \| Probability of achievement
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Contingent consideration, Measurement Input [Extensible List]	Probability of achievement	Probability of achievement
Minimum \| Fair value of collateral \| Estimated cost of disposal/market adjustment
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Other real estate owned, measurement input	0.090	0.090
Minimum \| Discounted cash flow \| Weighted average constant prepayment rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	0.085	0.042
Minimum \| Discounted cash flow \| Discount rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	0.046	0.046
Contingent consideration, measurement input	0.184	0.067
Minimum \| Discounted cash flow \| Probability of achievement
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Contingent consideration, measurement input	0.820	1
Maximum \| Fair value of collateral \| Estimated cost of disposal/market adjustment
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Other real estate owned, measurement input	0.931	0.738
Maximum \| Discounted cash flow \| Weighted average constant prepayment rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	0.166	0.051
Maximum \| Discounted cash flow \| Discount rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	0.049	0.050
Contingent consideration, measurement input	(0.184)	0.069
Maximum \| Discounted cash flow \| Probability of achievement
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Contingent consideration, measurement input	(0.820)
Weighted Average \| Fair value of collateral \| Estimated cost of disposal/market adjustment
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Other real estate owned, measurement input	(0.482)	(0.458)
Weighted Average \| Discounted cash flow \| Weighted average constant prepayment rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	(0.091)	(0.042)
Weighted Average \| Discounted cash flow \| Discount rate
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Mortgage servicing rights, measurement input	(0.049)	(0.049)
Contingent consideration, measurement input		(0.069)
Commitments to originate real estate loans for sale \| Discounted cash flow \| Embedded servicing value
Significant Unobservable Inputs used in determination of Fair Value of Assets Classified as Level 3
Commitments to originate real estate loans for sale, Measurement Input [Extensible List]	Embedded servicing value	Embedded servicing value

FAIR VALUE - Carrying amounts a

FAIR VALUE - Carrying amounts and estimated fair values of other financial instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial assets:
Held-to-maturity securities	$ 1,276,676	$ 1,121,816
Carrying Value
Financial assets:
Net loans	10,175,507	9,637,929
Held-to-maturity securities	1,319,050	1,172,174
Financial liabilities:
Deposits	13,476,171	12,928,121
Overnight borrowings	0	53,000
Securities sold under agreement to repurchase, short-term	317,448	304,595
Other Federal Home Loan Bank borrowings	622,273	407,603
Fair Value
Financial assets:
Net loans	9,897,287	9,293,902
Held-to-maturity securities	1,276,676	1,121,816
Financial liabilities:
Deposits	13,463,479	12,907,605
Overnight borrowings	0	53,000
Securities sold under agreement to repurchase, short-term	317,448	304,595
Other Federal Home Loan Bank borrowings	$ 628,532	$ 410,385

DERIVATIVE INSTRUMENTS - Notion

DERIVATIVE INSTRUMENTS - Notional values and Fair values (Details) - Derivatives not designated as hedging instruments $ in Thousands	Sep. 30, 2024 USD ($)
Derivative Assets
Derivative Assets, Notional Amount	$ 230,664
Derivative asset	5,346
Derivative Liabilities
Derivative Liabilities, Notional Amount	182,639
Derivative Liabilities, Fair Value	5,017
Commitments to originate real estate loans for sale
Derivative Assets
Derivative Assets, Notional Amount	13,940
Derivative asset	$ 329
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Derivative Liabilities
Derivative Liabilities, Notional Amount	$ 0
Derivative Liabilities, Fair Value	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest And Other Liabilities
Interest rate swap agreements
Derivative Assets
Derivative Assets, Notional Amount	$ 170,250
Derivative asset	$ 5,017
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Derivative Liabilities
Derivative Liabilities, Notional Amount	$ 170,250
Derivative Liabilities, Fair Value	$ 5,017
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest And Other Liabilities
RPA sold
Derivative Assets
Derivative Assets, Notional Amount	$ 0
Derivative asset	$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Derivative Liabilities
Derivative Liabilities, Notional Amount	$ 12,389
Derivative Liabilities, Fair Value	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest And Other Liabilities
RPA purchased
Derivative Assets
Derivative Assets, Notional Amount	$ 46,474
Derivative asset	$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Derivative Liabilities
Derivative Liabilities, Notional Amount	$ 0
Derivative Liabilities, Fair Value	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Interest And Other Liabilities

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) $ in Millions	3 Months Ended	9 Months Ended
DERIVATIVE INSTRUMENTS (Details) $ in Millions	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)
DERIVATIVE INSTRUMENTS
Fee income of interest rate swaps and risk participation agreements	$ 1	$ 1.4
Cash collateral	$ 5.1	$ 5.1

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
SEGMENT INFORMATION
Net interest income	$ 112,745	$ 107,786	$ 329,144	$ 328,095
Provision for credit losses	7,709	2,878	16,565	7,130
Operating noninterest revenues	76,197	67,586	220,872	147,065
Operating noninterest expenses	124,203	116,504	361,286	343,594
Operating income before income taxes	57,030	55,990	172,165	124,436
Assets	16,404,700	15,386,322	16,404,700	15,386,322	$ 15,555,753
Goodwill	852,493	845,396	852,493	845,396	$ 845,396
Core deposit intangibles & other intangibles, net	48,130	55,938	48,130	55,938
Operating Segment
SEGMENT INFORMATION
Operating noninterest revenues	77,526	68,717	223,940	202,695
Operating noninterest expenses	121,997	113,930	353,759	334,954
Operating income before income taxes	60,565	59,695	182,760	188,706
Assets	16,500,888	15,500,010	16,500,888	15,500,010
Inter segment elimination
SEGMENT INFORMATION
Operating noninterest revenues	(1,175)	(1,082)	(3,565)	(3,444)
Operating noninterest expenses	(1,175)	(1,082)	(3,565)	(3,444)
Assets	(96,188)	(113,688)	(96,188)	(113,688)
Banking and Corporate \| Operating Segment
SEGMENT INFORMATION
Net interest income	111,846	107,169	326,595	326,621
Provision for credit losses	7,709	2,878	16,565	7,130
Operating noninterest revenues	20,478	17,580	58,165	51,746
Operating noninterest expenses	84,170	79,027	240,582	233,094
Operating income before income taxes	40,445	42,844	127,613	138,143
Assets	16,171,950	15,166,161	16,171,950	15,166,161
Goodwill	732,598	732,598	732,598	732,598
Core deposit intangibles & other intangibles, net	6,577	10,110	6,577	10,110
Employee Benefit Services \| Operating Segment
SEGMENT INFORMATION
Net interest income	723	487	2,048	1,129
Provision for credit losses	0	0	0	0
Operating noninterest revenues	34,135	30,741	99,756	90,312
Operating noninterest expenses	19,621	18,305	60,160	54,639
Operating income before income taxes	15,237	12,923	41,644	36,802
Assets	221,671	237,310	221,671	237,310
Goodwill	89,293	85,381	89,293	85,381
Core deposit intangibles & other intangibles, net	25,069	28,258	25,069	28,258
Insurance Services \| Operating Segment
SEGMENT INFORMATION
Net interest income	38	28	105	97
Provision for credit losses	0	0	0	0
Operating noninterest revenues	13,671	12,139	38,122	35,574
Operating noninterest expenses	10,830	10,246	31,598	28,729
Operating income before income taxes	2,879	1,921	6,629	6,942
Assets	71,014	63,237	71,014	63,237
Goodwill	27,167	23,979	27,167	23,979
Core deposit intangibles & other intangibles, net	15,156	15,185	15,156	15,185
Wealth Management Services \| Operating Segment
SEGMENT INFORMATION
Net interest income	138	102	396	248
Provision for credit losses	0	0	0	0
Operating noninterest revenues	9,242	8,257	27,897	25,063
Operating noninterest expenses	7,376	6,352	21,419	18,492
Operating income before income taxes	2,004	2,007	6,874	6,819
Assets	36,253	33,302	36,253	33,302
Goodwill	3,435	3,438	3,435	3,438
Core deposit intangibles & other intangibles, net	$ 1,328	$ 2,385	$ 1,328	$ 2,385

SEGMENT INFORMATION - Reconcili

SEGMENT INFORMATION - Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	$ 57,030	$ 55,990	$ 172,165	$ 124,436
Loss on sales of investment securities	(255)	0	(487)	(52,329)
Unrealized (loss) gain on equity securities	101	(49)	984	(99)
Gain on debt extinguishment	0	0	0	242
Amortization of intangible assets	(3,369)	(3,576)	(10,822)	(10,948)
Acquisition-related contingent consideration adjustment	156	(80)	156	(1,080)
Acquisition expenses	(66)	0	(205)	(56)
Litigation accrual	(102)	0	(221)	0
Operating Segment
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	60,565	59,695	182,760	188,706
Operating Segment \| Banking and Corporate
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	40,445	42,844	127,613	138,143
Loss on sales of investment securities	(255)		(487)	(52,329)
Unrealized (loss) gain on equity securities	101	(49)	984	(99)
Gain on debt extinguishment				242
Amortization of intangible assets	(711)	(1,004)	(2,539)	(3,370)
Acquisition-related contingent consideration adjustment	0	0	0	0
Acquisition expenses	0		0	(16)
Litigation accrual	(2)		(2)
Operating Segment \| Employee Benefit Services
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	15,237	12,923	41,644	36,802
Loss on sales of investment securities	0		0	0
Unrealized (loss) gain on equity securities	0	0	0	0
Gain on debt extinguishment				0
Amortization of intangible assets	(1,715)	(1,596)	(5,221)	(4,861)
Acquisition-related contingent consideration adjustment	0	0	0	100
Acquisition expenses	0		(50)	0
Litigation accrual	0		0
Operating Segment \| Insurance Services
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	2,879	1,921	6,629	6,942
Loss on sales of investment securities	0		0	0
Unrealized (loss) gain on equity securities	0	0	0	0
Gain on debt extinguishment				0
Amortization of intangible assets	(774)	(787)	(2,494)	(2,142)
Acquisition-related contingent consideration adjustment	156	(80)	156	(1,180)
Acquisition expenses	(66)		(155)	(40)
Litigation accrual	(100)		(219)
Operating Segment \| Wealth Management Services
Reconciliation of operating profit loss from segment to consolidated
Operating income before income taxes	2,004	2,007	6,874	6,819
Loss on sales of investment securities	0		0	0
Unrealized (loss) gain on equity securities	0	0	0	0
Gain on debt extinguishment				0
Amortization of intangible assets	(169)	(189)	(568)	(575)
Acquisition-related contingent consideration adjustment	0	$ 0	0	0
Acquisition expenses	0		0	$ 0
Litigation accrual	$ 0		$ 0

SEGMENT INFORMATION - Reconci_2

SEGMENT INFORMATION - Reconciliation of total segment operating noninterest revenues to total consolidated noninterest revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting, Reconciling Item for Non Interest Revenues from Segment to Consolidated [Line Items]
Operating noninterest revenues	$ 76,197	$ 67,586	$ 220,872	$ 147,065
Loss on sales of investment securities	(255)	0	(487)	(52,329)
Unrealized (loss) gain on equity securities	101	(49)	984	(99)
Gain on debt extinguishment	0	0	0	242
Operating Segment
Segment Reporting, Reconciling Item for Non Interest Revenues from Segment to Consolidated [Line Items]
Operating noninterest revenues	77,526	68,717	223,940	202,695
Inter segment elimination
Segment Reporting, Reconciling Item for Non Interest Revenues from Segment to Consolidated [Line Items]
Operating noninterest revenues	$ (1,175)	$ (1,082)	$ (3,565)	$ (3,444)

SEGMENT INFORMATION - Reconci_3

SEGMENT INFORMATION - Reconciliation of total segment operating noninterest expenses to total consolidated noninterest expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting, Reconciling Item for Non Interest Expenses from Segment to Consolidated [Line Items]
Operating noninterest expenses	$ 124,203	$ 116,504	$ 361,286	$ 343,594
Amortization of intangible assets	3,369	3,576	10,822	10,948
Acquisition expenses	66	0	205	56
Acquisition-related contingent consideration adjustments	(156)	80	(156)	1,080
Litigation accrual	102	0	221	0
Operating Segment
Segment Reporting, Reconciling Item for Non Interest Expenses from Segment to Consolidated [Line Items]
Operating noninterest expenses	121,997	113,930	353,759	334,954
Inter segment elimination
Segment Reporting, Reconciling Item for Non Interest Expenses from Segment to Consolidated [Line Items]
Operating noninterest expenses	$ (1,175)	$ (1,082)	$ (3,565)	$ (3,444)

SEGMENT INFORMATION - Reconci_4

SEGMENT INFORMATION - Reconciliation of total segment assets to total consolidated assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Reconciliation of assets from segment to consolidated
Assets	$ 16,404,700	$ 15,555,753	$ 15,386,322
Operating Segment
Reconciliation of assets from segment to consolidated
Assets	16,500,888		15,500,010
Inter segment elimination
Reconciliation of assets from segment to consolidated
Assets	$ (96,188)		$ (113,688)