Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 03, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-13901
Entity Registrant Name	AMERIS BANCORP
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-1456434
Entity Address, Address Line One	3490 Piedmont Rd N.E., Suite 1550
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30305
City Area Code	(404)
Local Phone Number	639-6500
Title of 12(b) Security	Common Stock, par value $1 per share
Trading Symbol	ABCB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		69,107,260
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Central Index Key	0000351569
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 235,931	$ 230,470
Interest-bearing deposits in banks	975,321	936,834
Cash and cash equivalents	1,211,252	1,167,304
Debt securities available-for-sale, at fair value, net of allowance for credit losses of $73 and $69	1,414,419	1,402,944
Debt securities held-to-maturity, at amortized cost, net of allowance for credit losses of $— and $— (fair value of $126,581 and $122,731)	147,022	141,512
Other investments	77,480	71,794
Loans held for sale, at fair value	364,332	281,332
Loans, net of unearned income	20,600,260	20,269,303
Allowance for credit losses	(320,023)	(307,100)
Loans, net	20,280,237	19,962,203
Other real estate owned, net	2,158	6,199
Premises and equipment, net	214,801	216,435
Goodwill	1,015,646	1,015,646
Other intangible assets, net	83,527	87,949
Cash value of bank owned life insurance	396,804	395,778
Other assets	447,767	454,603
Total assets	25,655,445	25,203,699
Deposits:
Noninterest-bearing	6,538,322	6,491,639
Interest-bearing	14,459,068	14,216,870
Total deposits	20,997,390	20,708,509
Other borrowings	631,380	509,586
Subordinated deferrable interest debentures	130,814	130,315
Other liabilities	411,123	428,542
Total liabilities	22,170,707	21,776,952
Commitments and Contingencies (Note 8)
Shareholders’ Equity
Preferred stock, stated value $1,000; 5,000,000 shares authorized; 0 shares issued and outstanding	0	0
Common stock, par value $1; 200,000,000 shares authorized; 72,683,199 and 72,516,079 shares issued	72,683	72,516
Capital surplus	1,948,352	1,945,385
Retained earnings	1,603,832	1,539,957
Accumulated other comprehensive loss, net of tax	(39,959)	(35,939)
Treasury stock, at cost, 3,567,936 and 3,462,738 shares	(100,170)	(95,172)
Total shareholders’ equity	3,484,738	3,426,747
Total liabilities and shareholders’ equity	$ 25,655,445	$ 25,203,699

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt securities available-for-sale, allowance for credit loss	$ 73	$ 69
Debt securities, held-to-maturity, allowance for credit loss	0	0
Debt securities held-to-maturity	$ 126,581	$ 122,731
Preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	72,683,199	72,516,079
Treasury stock (in shares)	3,567,936	3,462,738

Consolidated Statements of Income and Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest income
Interest and fees on loans	$ 303,393	$ 271,964
Interest on taxable securities	13,092	14,300
Interest on nontaxable securities	330	339
Interest on deposits in other banks and federal funds sold	12,637	9,113
Total interest income	329,452	295,716
Interest expense
Interest on deposits	118,174	53,182
Interest on other borrowings	9,890	30,882
Total interest expense	128,064	84,064
Net interest income	201,388	211,652
Provision for loan losses	25,523	49,376
Provision for unfunded commitments	(4,422)	346
Provision for other credit losses	4	7
Provision for credit losses	21,105	49,729
Net interest income after provision for credit losses	180,283	161,923
Noninterest income
Service charges on deposit accounts	11,759	10,936
Mortgage banking activity	39,430	31,392
Other service charges, commissions and fees	1,202	971
Net gain (loss) on securities	(7)	6
Other noninterest income	13,494	12,745
Total noninterest income	65,878	56,050
Noninterest expense
Salaries and employee benefits	82,930	80,910
Occupancy and equipment	12,885	12,986
Data processing and communications expenses	14,654	13,034
Credit resolution-related expenses	486	435
Advertising and marketing	2,545	3,532
Amortization of intangible assets	4,422	4,706
Loan servicing expense	9,439	8,331
Other noninterest expenses	21,350	15,487
Total noninterest expense	148,711	139,421
Income before income tax expense	97,450	78,552
Income tax expense	23,138	18,131
Net income	74,312	60,421
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on debt securities available-for-sale, net of tax expense (benefit) of $(1,399) and $3,719	(4,020)	10,926
Total other comprehensive income (loss)	(4,020)	10,926
Comprehensive income	$ 70,292	$ 71,347
Basic earnings per common share (in dollars per share)	$ 1.08	$ 0.87
Diluted earnings per common share (in dollars per share)	$ 1.08	$ 0.87
Weighted average common shares outstanding
Basic (in shares)	68,808,393	69,171,562
Diluted (in shares)	69,014,116	69,322,664

Consolidated Statements of Income and Comprehensive Income (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Tax expenses (benefit) from unrealized holding gains (losses) on securities arising during period	$ (1,399)	$ 3,719

Consolidated Statements of Shareholders’ Equity (unaudited) - USD ($) $ in Thousands	Total	Cumulative effect of change in accounting principle for ASU 2022-02	Common Stock	Capital Surplus	Retained Earnings	Retained Earnings Cumulative effect of change in accounting principle for ASU 2022-02	Accumulated Other Comprehensive Loss, Net of Tax	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting principle for ASU 2022-02		$ 1,277				$ 1,277
Balance at beginning of period (in shares) at Dec. 31, 2022			72,263,727
Balance at beginning of period at Dec. 31, 2022	$ 3,197,400		$ 72,264	$ 1,935,211	$ 1,311,258		$ (46,507)	$ (74,826)
Balance at beginning of period (in shares) at Dec. 31, 2022								2,894,677
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares pursuant to PSU agreements (in shares)			102,973
Issuance of common shares pursuant to PSU agreements	0		$ 103	(103)
Issuance of restricted shares (in shares)			101,510
Issuance of restricted shares	0		$ 101	(101)
Proceeds from exercise of stock options (in shares)			16,000
Proceeds from exercise of stock options	476		$ 16	460
Share-based compensation	2,197			2,197
Purchase of treasury shares (in shares)								215,670
Purchase of treasury shares	(9,058)							$ (9,058)
Net income	60,421				60,421
Dividends on common shares	(10,444)				(10,444)
Other comprehensive loss during the period	10,926						10,926
Balance at end of period (in shares) at Mar. 31, 2023			72,484,210
Balance at end of period at Mar. 31, 2023	$ 3,253,195		$ 72,484	1,937,664	1,362,512		(35,581)	$ (83,884)
Balance at end of period (in shares) at Mar. 31, 2023								3,110,347
Balance at beginning of period (in shares) at Dec. 31, 2023	72,516,079		72,516,079
Balance at beginning of period at Dec. 31, 2023	$ 3,426,747		$ 72,516	1,945,385	1,539,957		(35,939)	$ (95,172)
Balance at beginning of period (in shares) at Dec. 31, 2023	3,462,738							3,462,738
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares pursuant to PSU agreements (in shares)			63,301
Issuance of common shares pursuant to PSU agreements	$ 0		$ 63	(63)
Issuance of restricted shares (in shares)			103,819
Issuance of restricted shares	0		$ 104	(104)
Share-based compensation	3,134			3,134
Purchase of treasury shares (in shares)								105,198
Purchase of treasury shares	(4,998)							$ (4,998)
Net income	74,312				74,312
Dividends on common shares	(10,437)				(10,437)
Other comprehensive loss during the period	$ (4,020)						(4,020)
Balance at end of period (in shares) at Mar. 31, 2024	72,683,199		72,683,199
Balance at end of period at Mar. 31, 2024	$ 3,484,738		$ 72,683	$ 1,948,352	$ 1,603,832		$ (39,959)	$ (100,170)
Balance at end of period (in shares) at Mar. 31, 2024	3,567,936							3,567,936

Consolidated Statements of Shareholders’ Equity (unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Dividends on common share (in dollars per share)	$ 0.15	$ 0.15

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating Activities
Net income	$ 74,312	$ 60,421
Adjustments reconciling net income to net cash provided by operating activities:
Depreciation	4,842	4,648
Net losses on sale or disposal of premises and equipment	15	15
Provision for credit losses	21,105	49,729
Net write-downs and (gains) losses on sale of other real estate owned	(177)	(49)
Share-based compensation expense	3,134	2,197
Amortization of intangible assets	4,422	4,706
Amortization of operating lease right of use assets	2,606	2,872
Provision for deferred taxes	(644)	(2,807)
Net accretion of debt securities available-for-sale	(924)	(1,417)
Net accretion of debt securities held-to-maturity	(49)	(39)
Net amortization of other investments	394	388
Net (gain) loss on securities	7	(6)
Accretion of discount on purchased loans, net	184	(420)
Net amortization on other borrowings	68	627
Amortization of subordinated deferrable interest debentures	499	498
Originations of mortgage loans held for sale	(858,557)	(754,727)
Payments received on mortgage loans held for sale	2,167	3,661
Proceeds from sales of mortgage loans held for sale	778,499	748,633
Net gains on sale of mortgage loans held for sale	(9,868)	(2,919)
Originations of SBA loans	(3,538)	(8,873)
Proceeds from sales of SBA loans	2,432	5,648
Net gains on sale of SBA loans	(223)	(175)
Increase in cash surrender value of bank owned life insurance	(2,568)	(2,200)
Gain on bank owned life insurance proceeds	(998)	(486)
Gain on debt redemption	(169)	0
Change attributable to other operating activities	1,609	21,776
Net cash provided by operating activities	18,580	131,701
Investing Activities
Purchases of debt securities available-for-sale	(58,809)	0
Purchases of debt securities held-to-maturity	(6,321)	0
Proceeds from maturities and paydowns of debt securities available-for-sale	42,835	19,280
Proceeds from maturities and paydowns of debt securities held-to-maturity	860	728
Net increase in other investments	(6,087)	(36,105)
Net increase in loans	(345,953)	(153,072)
Purchases of premises and equipment	(3,437)	(3,258)
Proceeds from sale of premises and equipment	214	0
Proceeds from sales of other real estate owned	6,661	1,042
Proceeds from bank owned life insurance	0	1,890
Net cash used in investing activities	(370,037)	(169,495)
Financing Activities
Net increase in deposits	288,881	434,717
Proceeds from other borrowings	983,000	6,655,000
Repayment of other borrowings	(861,105)	(6,130,036)
Proceeds from exercise of stock options	0	476
Dividends paid - common stock	(10,477)	(10,584)
Purchase of treasury shares	(4,894)	(9,058)
Net cash provided by financing activities	395,405	940,515
Net increase in cash and cash equivalents	43,948	902,721
Cash and cash equivalents at beginning of period	1,167,304	1,118,132
Cash and cash equivalents at end of period	1,211,252	2,020,853
Cash paid (received) during the period for:
Interest	130,031	76,589
Income taxes	398	(1)
Loans transferred to other real estate owned	2,443	1,652
Loans transferred from loans held for sale to loans held for investment	6,088	5,734
Right-of-use assets obtained in exchange for new operating lease liabilities	982	1,942
Change in unrealized loss on securities available-for-sale, net of tax	$ (4,020)	$ 10,926

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	3 Months Ended
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	NOTE 1 – BASIS OF PRESENTATION AND ACCOUNTING POLICIES Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At March 31, 2024, the Bank operated 164 branches in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market. Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. In preparing the consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold. Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations. The reclassifications had no effect on net income or shareholders' equity as previously reported. Accounting Standards Adopted in 2024 ASU 2023-02 - Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ("ASU 2023-02"). ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credit. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The Company adopted ASU 2023-02 on January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 enhances segment disclosures by requiring inclusion of significant segment expenses, disclosure of the amount and composition of other segment items, previous annual disclosures in interim periods and identification of the position and title of the chief operating decision maker. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard effective January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. The adoption will enhance disclosures of reporting segments beginning with the Company's Annual Report on Form 10-K and will be applied on a retrospective basis. Accounting Standards Pending Adoption ASU No. 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). ASU No. 2023-09 provides for enhanced income tax disclosures by, among other things, requiring specific breakout of certain categories in the reconciliation of statutory income tax rate to effective rate, establishing a quantitative threshold for further breakout of reconciling items exceeding the threshold and not already required to be separately disclosed, requiring a qualitative description of the state and local jurisdictions making up the majority (greater than 50%) of the effect of state and local income taxes category, and provide further disaggregation of income taxes paid (net of refunds received) by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the guidance and it is not expected to have a significant impact on the Company's financial position or results of operations but will increase disclosures of income taxes.

INVESTMENT SECURITIES

3 Months Ended

Mar. 31, 2024

Investments, Debt and Equity Securities [Abstract]

INVESTMENT SECURITIES

NOTE 2 – INVESTMENT SECURITIES

The amortized cost and estimated fair value of securities available-for-sale along with gross unrealized gains and losses are summarized as follows:


(dollars in thousands) Securities available-for-sale	Amortized Cost		Allowance for Credit Losses		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
March 31, 2024
U.S. Treasuries	$	712,985	$	—	$	8	$	(11,697)	$	701,296
U.S. government-sponsored agencies	1,020		—		—		(40)		980
State, county and municipal securities	28,136		—		5		(1,137)		27,004
Corporate debt securities	10,946		(73)		—		(859)		10,014
SBA pool securities	80,164		—		2		(1,737)		78,429
Mortgage-backed securities	631,284		—		24		(34,612)		596,696
Total debt securities available-for-sale	$	1,464,535	$	(73)	$	39	$	(50,082)	$	1,414,419

December 31, 2023
U.S. Treasuries	$	732,636	$	—	$	34	$	(11,793)	$	720,877
U.S. government-sponsored agencies	1,023		—		—		(38)		985
State, county and municipal securities	28,986		—		9		(944)		28,051
Corporate debt securities	10,946		(69)		—		(850)		10,027
SBA pool securities	53,033		—		2		(1,519)		51,516
Mortgage-backed securities	621,013		—		67		(29,592)		591,488
Total debt securities available-for-sale	$	1,447,637	$	(69)	$	112	$	(44,736)	$	1,402,944

The amortized cost and estimated fair value of securities held-to-maturity along with gross unrealized gains and losses are summarized as follows:


(dollars in thousands) Securities held-to-maturity	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
March 31, 2024


State, county and municipal securities	$	33,668	$	2	$	(5,693)	$	27,977


Mortgage-backed securities	113,354		29		(14,779)		98,604
Total debt securities held-to-maturity	$	147,022	$	31	$	(20,472)	$	126,581



December 31, 2023


State, county and municipal securities	$	31,905	$	—	$	(5,051)	$	26,854


Mortgage-backed securities	109,607		—		(13,730)		95,877
Total debt securities held-to-maturity	$	141,512	$	—	$	(18,781)	$	122,731

The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of March 31, 2024, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary:


	Available-for-Sale				Held-to-Maturity
(dollars in thousands)	Amortized Cost		Estimated Fair Value		Amortized Cost		Estimated Fair Value
Due in one year or less	$	306,980	$	305,330	$	—	$	—
Due from one year to five years	440,409		429,292		—		—
Due from five to ten years	73,709		72,350		—		—
Due after ten years	12,153		10,751		33,668		27,977
Mortgage-backed securities	631,284		596,696		113,354		98,604
	$	1,464,535	$	1,414,419	$	147,022	$	126,581

Securities with a carrying value of approximately $459.4 million and $532.6 million at March 31, 2024 and December 31, 2023, respectively, serve as collateral to secure public deposits and for other purposes required or permitted by law.

The following table shows the gross unrealized losses and estimated fair value of available-for-sale securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at March 31, 2024 and December 31, 2023:


	Less Than 12 Months				12 Months or More				Total
(dollars in thousands) Securities available-for-sale	Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
March 31, 2024
U.S. Treasuries	$	133,526	$	(1,129)	$	562,763	$	(10,568)	$	696,289	$	(11,697)
U.S. government-sponsored agencies	—		—		980		(40)		980		(40)
State, county and municipal securities	5,362		(10)		19,502		(1,127)		24,864		(1,137)
Corporate debt securities	499		(1)		8,515		(858)		9,014		(859)
SBA pool securities	58,947		(147)		19,333		(1,590)		78,280		(1,737)
Mortgage-backed securities	47,179		(289)		548,200		(34,323)		595,379		(34,612)
Total debt securities available-for-sale	$	245,513	$	(1,576)	$	1,159,293	$	(48,506)	$	1,404,806	$	(50,082)

December 31, 2023
U.S. Treasuries	$	159,667	$	(827)	$	537,313	$	(10,966)	$	696,980	$	(11,793)
U.S. government sponsored agencies	—		—		985		(38)		985		(38)
State, county and municipal securities	1,923		—		19,754		(944)		21,677		(944)
Corporate debt securities	500		—		8,527		(850)		9,027		(850)
SBA pool securities	42		—		21,267		(1,519)		21,309		(1,519)
Mortgage-backed securities	126		—		566,707		(29,592)		566,833		(29,592)
Total debt securities available-for-sale	$	162,258	$	(827)	$	1,154,553	$	(43,909)	$	1,316,811	$	(44,736)

As of March 31, 2024, the Company’s available-for-sale security portfolio consisted of 409 securities, 400 of which were in an unrealized loss position. At March 31, 2024, the Company held 309 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. At March 31, 2024, the Company held 33 U.S. Small Business Administration (“SBA”) pool securities, 24 state, county and municipal securities, seven corporate securities, one U.S. government-sponsored agency security, and 26 U.S. Treasury securities that were in an unrealized loss position.

The following table shows the gross unrealized losses and estimated fair value of held-to-maturity securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at March 31, 2024 and December 31, 2023:


	Less Than 12 Months				12 Months or More				Total
(dollars in thousands) Securities held-to-maturity	Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
March 31, 2024

State, county and municipal securities	$	453	$	(6)	$	26,217	$	(5,687)	$	26,670	$	(5,693)


Mortgage-backed securities	8,282		(266)		85,738		(14,513)		94,020		(14,779)
Total debt securities held-to-maturity	$	8,735	$	(272)	$	111,955	$	(20,200)	$	120,690	$	(20,472)

December 31, 2023

State, county and municipal securities	$	—	$	—	$	26,854	$	(5,051)	$	26,854	$	(5,051)


Mortgage-backed securities	13,612		(227)		82,265		(13,503)		95,877		(13,730)
Total debt securities held-to-maturity	$	13,612	$	(227)	$	109,119	$	(18,554)	$	122,731	$	(18,781)

As of March 31, 2024, the Company’s held-to-maturity security portfolio consisted of 30 securities, 28 of which were in an unrealized loss position. At March 31, 2024, the Company held 21 mortgage-backed securities and seven state, county and municipal securities that were in an unrealized loss position.

At March 31, 2024 and December 31, 2023, all of the Company’s mortgage-backed securities were obligations of government-sponsored agencies.

Management and the Company’s Asset and Liability Committee (the “ALCO Committee”) evaluate available-for-sale securities in an unrealized loss position on at least a quarterly basis, and more frequently when economic or market concerns warrant such evaluation, to determine if credit-related impairment exists. Management first evaluates whether they intend to sell or more likely than not will be required to sell an impaired security before recovering its amortized cost basis. If either criteria is met, the entire amount of unrealized loss is recognized in earnings with a corresponding adjustment to the security's amortized cost basis. If either of the above criteria is not met, management evaluates whether the decline in fair value is attributable to credit or resulted from other factors. The Company does not intend to sell these available-for-sale investment securities at an unrealized loss position at March 31, 2024, and it is more likely than not that the Company will not be required to sell these securities prior to recovery or maturity. Based on the results of management's review, at March 31, 2024, management determined that $73,000 was attributable to credit impairment and an allowance for credit losses was recorded. The remaining $50.1 million in unrealized loss was determined to be from factors other than credit.


(dollars in thousands)	Three Months Ended March 31,
Allowance for credit losses	2024		2023
Beginning balance	$	69	$	75
Provision for other credit losses	4		7
Ending balance	$	73	$	82

The Company's held-to-maturity securities have no expected credit losses, and no related allowance for credit losses has been established.

Total net gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three months ended March 31, 2024 and 2023:


	Three Months Ended March 31,
(dollars in thousands)	2024		2023

Unrealized holding gains (losses) on equity securities	$	(7)	$	6

Net gain (loss) on securities	$	(7)	$	6

LOANS AND ALLOWANCE FOR CREDIT LOSSES

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

LOANS AND ALLOWANCE FOR CREDIT LOSSES

NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES

Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	2,758,716	$	2,688,929
Consumer	232,993		241,552
Indirect automobile	24,022		34,257
Mortgage warehouse	891,336		818,728
Municipal	477,567		492,668
Premium finance	998,726		946,562
Real estate – construction and development	2,264,346		2,129,187
Real estate – commercial and farmland	8,131,248		8,059,754
Real estate – residential	4,821,306		4,857,666
	$	20,600,260	$	20,269,303

Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets totaling $77.4 million and $79.2 million and at March 31, 2024 and December 31, 2023, respectively. The Company had no recorded allowance for credit losses related to accrued interest on loans at both March 31, 2024 and December 31, 2023.

Nonaccrual and Past-Due Loans

A loan is placed on nonaccrual status when, in management’s judgment, the collection of the interest income appears doubtful. Interest receivable that has been accrued and is subsequently determined to have doubtful collectability is charged to interest income. Interest on loans that are classified as nonaccrual is subsequently applied to principal until the loans are returned to accrual status. The Company’s loan policy states that a nonaccrual loan may be returned to accrual status when (i) none of its principal and interest is due and unpaid, and the Company expects repayment of the remaining contractual principal and interest, or (ii) it otherwise becomes well secured and in the process of collection. Restoration to accrual status on any given loan must be supported by a well-documented credit evaluation of the borrower’s financial condition and the prospects for full repayment, approved by the Company’s Chief Credit Officer. Past-due loans are loans whose principal or interest is past due 30 days or more. In some cases, where borrowers are experiencing financial difficulties, loans may be restructured to provide terms significantly different from the original contractual terms.

The following table presents an analysis of loans accounted for on a nonaccrual basis:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	16,760	$	8,059
Consumer	1,306		1,153
Indirect automobile	309		299



Real estate – construction and development	282		282
Real estate – commercial and farmland	10,777		11,295
Real estate – residential(1)	135,252		130,029
	$	164,686	$	151,117

(1) Included in real estate - residential were $84.2 million and $90.2 million of serviced GNMA-guaranteed nonaccrual loans at March 31, 2024 and December 31, 2023, respectively.

Interest income recognized on nonaccrual loans during the three months ended March 31, 2024 and 2023 was not material.

The following table presents an analysis of nonaccrual loans with no related allowance for credit losses:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	4,874	$	2,049






Real estate – commercial and farmland	5,412		9,109
Real estate – residential	79,326		75,419
	$	89,612	$	86,577

The following table presents an analysis of past-due loans as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
March 31, 2024
Commercial, financial and agricultural	$	15,809	$	8,410	$	6,437	$	30,656	$	2,728,060	$	2,758,716	$	3,925
Consumer	2,341		1,548		362		4,251		228,742		232,993		—
Indirect automobile	82		60		118		260		23,762		24,022		—
Mortgage warehouse	—		—		—		—		891,336		891,336		—
Municipal	—		—		—		—		477,567		477,567		—
Premium finance	14,166		6,139		11,886		32,191		966,535		998,726		11,886
Real estate – construction and development	732		—		282		1,014		2,263,332		2,264,346		—
Real estate – commercial and farmland	1,858		429		7,138		9,425		8,121,823		8,131,248		—
Real estate – residential	45,648		14,427		132,284		192,359		4,628,947		4,821,306		—
Total	$	80,636	$	31,013	$	158,507	$	270,156	$	20,330,104	$	20,600,260	$	15,811

December 31, 2023
Commercial, financial and agricultural	$	11,023	$	5,439	$	9,733	$	26,195	$	2,662,734	$	2,688,929	$	5,310
Consumer	2,155		1,037		498		3,690		237,862		241,552		—
Indirect automobile	153		17		78		248		34,009		34,257		—
Mortgage warehouse	—		—		—		—		818,728		818,728		—
Municipal	—		—		—		—		492,668		492,668		—
Premium finance	12,379		6,832		11,678		30,889		915,673		946,562		11,678
Real estate – construction and development	2,094		—		282		2,376		2,126,811		2,129,187		—
Real estate – commercial and farmland	5,070		1,656		6,352		13,078		8,046,676		8,059,754		—
Real estate – residential	49,976		19,300		127,087		196,363		4,661,303		4,857,666		—
Total	$	82,850	$	34,281	$	155,708	$	272,839	$	19,996,464	$	20,269,303	$	16,988

Collateral-Dependent Loans

Collateral-dependent loans are loans where repayment is expected to be provided substantially through the operation or sale of the collateral when the borrower is experiencing financial difficulty. If the Company determines that foreclosure is probable, these loans are written down to the lower of cost or fair value of the collateral less estimated costs to sell. When repayment is expected to be from the operation of the collateral, the allowance for credit losses is calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral.

The Company may, in the alternative, measure the allowance for credit loss as the amount by which the amortized cost basis of the financial asset exceeds the estimated fair value of the collateral.

The following table presents an analysis of individually evaluated collateral-dependent financial assets and related allowance for credit losses:


	March 31, 2024				December 31, 2023
(dollars in thousands)	Balance		Allowance for Credit Losses		Balance		Allowance for Credit Losses
Commercial, financial and agricultural	$	13,864	$	3,061	$	5,889	$	567
Consumer	380		343		—		—



Premium finance	2,140		77		1,990		45
Real estate – construction and development	280		23		280		23
Real estate – commercial and farmland	9,867		67		11,114		108
Real estate – residential	26,936		2,749		21,102		2,654
	$	53,467	$	6,320	$	40,375	$	3,397

Credit Quality Indicators

The Company uses a nine category risk grading system to assign a risk grade to each loan in the portfolio. The following is a description of the general characteristics of the grades:

Pass (Grades 1 - 5) – These grades represent acceptable credit risk to the Company based on factors including creditworthiness of the borrower, current performance and nature of the collateral.

Other Assets Especially Mentioned (Grade 6) – This grade includes loans that exhibit potential weaknesses that deserve management’s close attention. If left uncorrected, these weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date.

Substandard (Grade 7) – This grade represents loans which are inadequately protected by the current credit worthiness and paying capacity of the borrower or of the collateral pledged, if any. These assets exhibit a well-defined weakness or are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. These weaknesses may be characterized by past due performance, operating losses or questionable collateral values.

Doubtful (Grade 8) – This grade includes loans which exhibit all of the characteristics of a substandard loan with the added provision that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable or improbable.

Loss (Grade 9) – This grade is assigned to loans which are considered uncollectible and of such little value that their continuance as active assets of the Bank is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing it off.

The following tables present the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands) as of March 31, 2024 and December 31, 2023. Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the tables below. The Company had an immaterial amount of revolving loans which converted to term loans and the amortized cost basis of those loans is included in the applicable origination year. There were no loans risk graded 8 or 9 at March 31, 2024 or December 31, 2023.


As of March 31, 2024	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2024		2023		2022		2021		2020		Prior				Total

Commercial, Financial and Agricultural
Risk Grade:
Pass	$	297,252	$	779,128	$	705,529	$	344,701	$	80,504	$	78,229	$	433,576		$	2,718,919
6	—		216		1,274		1,656		986		982		10,266			15,380
7	—		1,087		3,976		8,470		726		8,649		1,509			24,417


Total commercial, financial and agricultural	$	297,252	$	780,431	$	710,779	$	354,827	$	82,216	$	87,860	$	445,351		$	2,758,716

Current-period gross charge offs	—		6,172		5,557		2,662		428		476		—			15,295
Consumer
Risk Grade:
Pass	$	19,721	$	28,572	$	15,117	$	4,738	$	23,350	$	33,590	$	106,128		$	231,216
6	—		—		5		—		—		23		—			28
7	—		230		185		40		252		557		485			1,749


Total consumer	$	19,721	$	28,802	$	15,307	$	4,778	$	23,602	$	34,170	$	106,613		$	232,993

Current-period gross charge offs	1		146		71		2		290		383		198			1,091
Indirect Automobile
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	23,584	$	—		$	23,584

7	—		—		—		—		—		438		—			438


Total indirect automobile	$	—	$	—	$	—	$	—	$	—	$	24,022	$	—		$	24,022

Current-period gross charge offs	—		—		—		—		—		65		—			65
Mortgage Warehouse
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	863,383		$	863,383
6	—		—		—		—		—		—		27,953			27,953



Total mortgage warehouse	$	—	$	—	$	—	$	—	$	—	$	—	$	891,336		$	891,336

Current-period gross charge offs	—		—		—		—		—		—		—			—
Municipal
Risk Grade:
Pass	$	12,903	$	9,407	$	29,637	$	37,933	$	170,942	$	214,285	$	2,460		$	477,567




Total municipal	$	12,903	$	9,407	$	29,637	$	37,933	$	170,942	$	214,285	$	2,460		$	477,567

Current-period gross charge offs	—		—		—		—		—		—		—			—
Premium Finance
Risk Grade:
Pass	$	511,184	$	473,140	$	1,358	$	1,158	$	—	$	—	$	—		$	986,840

7	30		11,712		144		—		—		—		—			11,886


Total premium finance	$	511,214	$	484,852	$	1,502	$	1,158	$	—	$	—	$	—		$	998,726

Current-period gross charge offs	7		1,831		168		—		—		—		—			2,006


As of March 31, 2024	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2024		2023		2022		2021		2020		Prior				Total

Real Estate – Construction and Development
Risk Grade:
Pass	$	108,222	$	408,184	$	1,089,607	$	467,028	$	36,444	$	77,819	$	75,518		$	2,262,822
6	—		—		281		68		—		301		—			650
7	—		80		—		301		—		493		—			874


Total real estate – construction and development	$	108,222	$	408,264	$	1,089,888	$	467,397	$	36,444	$	78,613	$	75,518		$	2,264,346

Current-period gross charge offs	—		—		—		—		—		—		—			—
Real Estate – Commercial and Farmland
Risk Grade:
Pass	$	75,366	$	460,496	$	1,930,487	$	2,191,428	$	1,085,100	$	2,143,332	$	96,186		$	7,982,395
6	—		1,359		—		3,527		16,579		69,058		—			90,523
7	—		426		17,369		15,895		2,620		22,020		—			58,330


Total real estate – commercial and farmland	$	75,366	$	462,281	$	1,947,856	$	2,210,850	$	1,104,299	$	2,234,410	$	96,186		$	8,131,248

Current-period gross charge offs	—		—		—		—		—		—		—			—
Real Estate - Residential
Risk Grade:
Pass	$	60,319	$	694,668	$	1,388,718	$	1,125,575	$	497,316	$	628,555	$	279,425		$	4,674,576
6	—		12		37		71		231		1,355		985			2,691
7	—		9,665		27,429		32,144		26,626		44,994		3,181			144,039


Total real estate - residential	$	60,319	$	704,345	$	1,416,184	$	1,157,790	$	524,173	$	674,904	$	283,591		$	4,821,306

Current-period gross charge offs	—		—		—		—		—		—		—			—
Total Loans
Risk Grade:
Pass	$	1,084,967	$	2,853,595	$	5,160,453	$	4,172,561	$	1,893,656	$	3,199,394	$	1,856,676		$	20,221,302
6	—		1,587		1,597		5,322		17,796		71,719		39,204			137,225
7	30		23,200		49,103		56,850		30,224		77,151		5,175			241,733


Total loans	$	1,084,997	$	2,878,382	$	5,211,153	$	4,234,733	$	1,941,676	$	3,348,264	$	1,901,055		$	20,600,260
Total current-period gross charge offs	8		8,149		5,796		2,664		718		924		198			18,457


As of December 31, 2023	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2023		2022		2021		2020		2019		Prior				Total

Commercial, Financial and Agricultural
Risk Grade:
Pass	$	892,951	$	758,471	$	384,830	$	95,055	$	56,447	$	41,095	$	432,472		$	2,661,321
6	—		335		5,722		92		109		451		803			7,512
7	1,512		3,595		3,222		1,140		3,533		5,748		1,346			20,096


Total commercial, financial and agricultural	$	894,463	$	762,401	$	393,774	$	96,287	$	60,089	$	47,294	$	434,621		$	2,688,929

Consumer
Risk Grade:
Pass	$	44,736	$	17,661	$	5,878	$	25,654	$	15,838	$	20,937	$	109,214		$	239,918
6	—		5		—		—		—		26		—			31
7	154		181		41		334		197		531		165			1,603


Total consumer	$	44,890	$	17,847	$	5,919	$	25,988	$	16,035	$	21,494	$	109,379		$	241,552

Indirect Automobile
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	6,086	$	27,646	$	—		$	33,732

7	—		—		—		—		55		470		—			525


Total indirect automobile	$	—	$	—	$	—	$	—	$	6,141	$	28,116	$	—		$	34,257

Mortgage Warehouse
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	772,366		$	772,366
6	—		—		—		—		—		—		46,362			46,362



Total mortgage warehouse	$	—	$	—	$	—	$	—	$	—	$	—	$	818,728		$	818,728

Municipal
Risk Grade:
Pass	$	14,216	$	27,346	$	48,941	$	177,156	$	14,655	$	208,236	$	2,118		$	492,668




Total municipal	$	14,216	$	27,346	$	48,941	$	177,156	$	14,655	$	208,236	$	2,118		$	492,668

Premium Finance
Risk Grade:
Pass	$	928,930	$	4,038	$	1,916	$	—	$	—	$	—	$	—		$	934,884

7	10,777		901		—		—		—		—		—			11,678


Total premium finance	$	939,707	$	4,939	$	1,916	$	—	$	—	$	—	$	—		$	946,562


As of December 31, 2023	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2023		2022		2021		2020		2019		Prior				Total

Real Estate – Construction and Development
Risk Grade:
Pass	$	457,077	$	938,909	$	505,254	$	58,840	$	54,646	$	30,042	$	81,662		$	2,126,430
6	—		—		—		—		—		479		—			479
7	—		266		1,512		—		—		500		—			2,278


Total real estate – construction and development	$	457,077	$	939,175	$	506,766	$	58,840	$	54,646	$	31,021	$	81,662		$	2,129,187

Real Estate – Commercial and Farmland
Risk Grade:
Pass	$	450,315	$	1,890,498	$	2,133,833	$	1,090,735	$	765,640	$	1,437,323	$	100,206		$	7,868,550
6	—		17,131		53,329		—		30,200		46,370		—			147,030
7	428		418		15,578		2,660		6,106		18,984		—			44,174


Total real estate – commercial and farmland	$	450,743	$	1,908,047	$	2,202,740	$	1,093,395	$	801,946	$	1,502,677	$	100,206		$	8,059,754

Real Estate - Residential
Risk Grade:
Pass	$	714,684	$	1,425,186	$	1,148,092	$	506,137	$	236,147	$	423,648	$	262,968		$	4,716,862
6	13		—		72		201		234		1,411		380			2,311
7	5,057		26,171		28,459		30,566		19,357		25,263		3,620			138,493


Total real estate - residential	$	719,754	$	1,451,357	$	1,176,623	$	536,904	$	255,738	$	450,322	$	266,968		$	4,857,666

Total Loans
Risk Grade:
Pass	$	3,502,909	$	5,062,109	$	4,228,744	$	1,953,577	$	1,149,459	$	2,188,927	$	1,761,006		$	19,846,731
6	13		17,471		59,123		293		30,543		48,737		47,545			203,725
7	17,928		31,532		48,812		34,700		29,248		51,496		5,131			218,847


Total loans	$	3,520,850	$	5,111,112	$	4,336,679	$	1,988,570	$	1,209,250	$	2,289,160	$	1,813,682		$	20,269,303

Allowance for Credit Losses on Loans

The allowance for credit losses represents an allowance for expected losses over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio.

Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged off in accordance with the Federal Financial Institutions Examination Council’s (the “FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged off and any further collections are treated as recoveries. In all situations, when a loan is downgraded to an Asset Quality Rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged off.

The Company’s methodologies for estimating the allowance for credit losses consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of loans with similar risk characteristics for which

the historical loss experience was observed. The Company utilizes a one year reasonable and supportable forecast period. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters after the reasonable and supportable forecast period.

During the three months ended March 31, 2024, the allowance for credit losses increased due to the current economic forecast and organic loan growth during the period. The allowance for credit losses was determined at both March 31, 2024 and December 31, 2023 using the Moody's baseline scenario economic forecast. The current forecast reflects, among other things, an increase in forecast levels of rental vacancies compared with the forecast at December 31, 2023.

The following tables detail activity and end of period balances in the allowance for credit losses by portfolio segment for the periods indicated. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.


Three Months Ended March 31, 2024

(dollars in thousands)	Commercial, Financial and Agricultural		Consumer		Indirect Automobile		Mortgage Warehouse		Municipal		Premium Finance
Balance, December 31, 2023	$	64,053	$	3,902	$	50	$	1,678	$	345	$	602


Provision for loan losses	12,147		900		(134)		145		(282)		(431)
Loans charged off	(15,295)		(1,091)		(65)		—		—		(2,006)
Recoveries of loans previously charged off	2,899		192		185		—		—		2,451
Balance, March 31, 2024	$	63,804	$	3,903	$	36	$	1,823	$	63	$	616

	Real Estate – Construction and Development		Real Estate – Commercial and Farmland		Real Estate – Residential		Total
Balance, December 31, 2023	$	61,017	$	110,097	$	65,356	$	307,100


Provision for loan losses	11,148		474		1,556		25,523
Loans charged off	—		—		—		(18,457)
Recoveries of loans previously charged off	3		85		42		5,857
Balance, March 31, 2024	$	72,168	$	110,656	$	66,954	$	320,023


Three Months Ended March 31, 2023

(dollars in thousands)	Commercial, Financial and Agricultural		Consumer		Indirect Automobile		Mortgage Warehouse		Municipal		Premium Finance
Balance, December 31, 2022	$	39,455	$	5,413	$	174	$	2,118	$	357	$	1,025
Adjustment to allowance for adoption of ASU 2022-02	(105)		—		—		—		—		—

Provision for loan losses	16,078		323		(219)		(194)		(3)		(93)
Loans charged off	(12,233)		(1,140)		(34)		—		—		(1,421)
Recoveries of loans previously charged off	2,043		297		216		—		—		1,382
Balance, March 31, 2023	$	45,238	$	4,893	$	137	$	1,924	$	354	$	893

	Real Estate – Construction and Development		Real Estate – Commercial and Farmland		Real Estate – Residential		Total
Balance, December 31, 2022	$	32,659	$	67,433	$	57,043	$	205,677
Adjustment to allowance for adoption of ASU 2022-02	(37)		(722)		(847)		(1,711)

Provision for loan losses	10,119		20,369		2,996		49,376
Loans charged off	—		—		(128)		(14,956)
Recoveries of loans previously charged off	100		44		190		4,272
Balance, March 31, 2023	$	42,841	$	87,124	$	59,254	$	242,658

Modifications to Borrowers Experiencing Financial Difficulty

The Company periodically provides modifications to borrowers experiencing financial difficulty. These modifications include either payment deferrals, term extensions, interest rate reductions, principal forgiveness or combinations of modification types. The determination of whether the borrower is experiencing financial difficulty is made on the date of the modification. When principal forgiveness is provided, the amount of principal forgiveness is charged off against the allowance for credit losses with a corresponding reduction in the amortized cost basis of the loan.

The following table shows the amortized cost basis of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted during the three months ended of March 31, 2024, and 2023:


Three Months Ended March 31, 2024
(dollars in thousands)	Term Extension		Combination of Term Extension and Rate Reduction		Total		Percentage of Total Class of Financial Receivable








Real estate – residential	$	3,519	$	534	$	4,053	0.1	%
Total	$	3,519	$	534	$	4,053	—	%


Three Months Ended March 31, 2023
(dollars in thousands)	Payment Deferral		Total		Percentage of Total Class of Financial Receivable
Commercial, financial and agricultural	$	843	$	843	—	%








Total	$	843	$	843	—	%

The Company had unfunded commitments to borrowers experiencing financial difficulty for which the Company has modified their loans of $446,000 and $1.5 million at March 31, 2024 and December 31, 2023, respectively.

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty during the three months ended March 31, 2024, and 2023:

Three Months Ended March 31, 2024


Term Extension
Loan Type						Financial Effect



Real estate - residential						Maturity dates were extended for a weighted average of 76 months


Interest Rate Reduction


Combination of Term Extension and Rate Reduction
Loan Type						Financial Effect
Real estate - residential						Maturity date was extended 134 months and rate was reduced by 1.50%


Three Months Ended March 31, 2023
Payment Deferral
Loan Type						Financial Effect
Commercial, financial and agricultural						Payments were reduced approximately 32% for three months before returning to a fully amortizing payment structure thereafter.

The Company monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months:


As of March 31, 2024
(dollars in thousands)	Current		30-59 Days Past Due		60-89 Days Past Due		90 or More Days Past Due		Total
Commercial, financial and agricultural	$	5,029	$	—	$	—	$	—	$	5,029






Real estate – commercial and farmland	5,875		—		—		1,115		6,990
Real estate – residential	$	8,547	$	648	$	235	$	1,980	$	11,410
Total	$	19,451	$	648	$	235	$	3,095	$	23,429


As of December 31, 2023
(dollars in thousands)	Current		30-59 Days Past Due		60-89 Days Past Due		90 or More Days Past Due		Total
Commercial, financial and agricultural	$	4,018	$	355	$	—	$	799	$	5,172






Real estate – commercial and farmland	6,692		1,129		—		—		7,821
Real estate – residential	$	5,113	$	711	$	442	$	1,106	$	7,372
Total	$	15,823	$	2,195	$	442	$	1,905	$	20,365

The following table provides the amortized cost basis of financing receivables that had a payment default during the three months ended March 31, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. There were no payment defaults during the three months ended March 31, 2023.


(dollars in thousands)	Term Extension		Payment Deferral		Combination of Term Extension and Rate Reduction		Total







Real estate – commercial and farmland	$	—	$	1,115	$	—	$	1,115
Real estate – residential	2,215		191		456		2,862
Total	$	2,215	$	1,306	$	456	$	3,977

OTHER BORROWINGS

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

OTHER BORROWINGS

NOTE 4 – OTHER BORROWINGS

Other borrowings consist of the following:


(dollars in thousands)	March 31, 2024		December 31, 2023
FHLB borrowings:
Fixed Rate Advance due January 10, 2024; fixed interest rate of 5.450%	$	—	$	50,000
Fixed Rate Advance due January 17, 2024; fixed interest rate of 5.460%	—		100,000
Fixed Rate Advance due April 15, 2024; fixed interest rate of 5.440%	50,000		—
Fixed Rate Advance due April 19, 2024; fixed interest rate of 5.470%	25,000		—
Daily Rate Credit due December 11, 2024, variable interest rate of 5.580%	200,000		—
Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208%	15,000		15,000
Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445%	15,000		15,000
Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606%	15,000		15,000
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550%	1,375		1,378
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550%	952		954
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%	1,092		1,128

Subordinated notes payable:


Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,220 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94%	104,530		106,704
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $743 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63%	74,743		75,784
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,312 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753%	108,688		108,638





Other Debt:
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50%	10,000		10,000
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65%	10,000		10,000
	$	631,380	$	509,586

The advances from the FHLB are collateralized by a blanket lien on all eligible first mortgage loans and other specific loans in addition to FHLB stock. At March 31, 2024, $4.15 billion was available for borrowing on lines with the FHLB.

As of March 31, 2024, the Bank maintained credit arrangements with various financial institutions to purchase federal funds up to $127.0 million.

The Bank also participates in the Federal Reserve discount window borrowings program. At March 31, 2024, the Bank had $3.45 billion of loans pledged at the Federal Reserve discount window and had $2.63 billion available for borrowing.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME

NOTE 5 – ACCUMULATED OTHER COMPREHENSIVE INCOME

Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on debt securities available-for-sale. The reclassification for gains included in net income is recorded in net gain (loss) on securities in the consolidated statement of income and comprehensive income.

The following table presents a summary of the accumulated other comprehensive income (loss) balances, net of tax, for the periods indicated:


(dollars in thousands)	Unrealized Gain (Loss) on Securities		Accumulated Other Comprehensive Income (Loss)
Three Months Ended March 31, 2024
Balance, December 31, 2023	$	(35,939)	$	(35,939)

Unrealized loss on debt securities available-for-sale, net of tax	(4,020)		(4,020)
Balance, March 31, 2024	$	(39,959)	$	(39,959)

Three Months Ended March 31, 2023
Balance, December 31, 2022	$	(46,507)	$	(46,507)

Unrealized gain on debt securities available-for-sale, net of tax	10,926		10,926
Balance, March 31, 2023	$	(35,581)	$	(35,581)

WEIGHTED AVERAGE SHARES OUTSTANDING

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

WEIGHTED AVERAGE SHARES OUTSTANDING

NOTE 6 – WEIGHTED AVERAGE SHARES OUTSTANDING

Earnings per share have been computed based on the following weighted average number of common shares outstanding:


	Three Months Ended March 31,
	2024	2023
Average common shares outstanding	68,808,393	69,171,562
Common share equivalents:
Stock options	—	242
Nonvested restricted share grants	126,032	98,033
Performance stock units	79,691	52,827
Average common shares outstanding, assuming dilution	69,014,116	69,322,664

There were no anti-dilutive securities excluded from the computation of earnings per share for the three months ended March 31, 2024. There were 84,487 anti-dilutive securities excluded from the computation of earnings per share for the three months ended March 31, 2023.

FAIR VALUE MEASURES

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASURES

NOTE 7 – FAIR VALUE MEASURES

The fair value of an asset or liability is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various assets and liabilities. In cases where quoted market prices are not available, fair value is based on discounted cash flows or other valuation techniques. These techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. The accounting standard for disclosures about the fair value measures excludes certain financial instruments and all nonfinancial instruments from its disclosure requirements. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company.

The Company's loans held for sale under the fair value option are comprised of the following:


(dollars in thousands)	March 31, 2024		December 31, 2023
Mortgage loans held for sale	$	363,002	$	281,332
SBA loans held for sale	1,330		—
Total loans held for sale	$	364,332	$	281,332

The Company has elected to record mortgage loans held for sale at fair value in order to eliminate the complexities and inherent difficulties of achieving hedge accounting and to better align reported results with the underlying economic changes in value of

the loans and related hedge instruments. This election impacts the timing and recognition of origination fees and costs, as well as servicing value, which are now recognized in earnings at the time of origination. Interest income on mortgage loans held for sale is recorded on an accrual basis in the consolidated statements of income and comprehensive income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the interest rate lock commitments (“IRLCs”) with borrowers. The mark to market adjustments related to mortgage loans held for sale and the associated economic hedges are captured in mortgage banking activities.

A net loss of $413,000 resulting from changes in fair value of these mortgage loans was recorded in income during the three months ended March 31, 2024. For the three months ended March 31, 2023, a net gain of $5.6 million resulting from changes in fair value of these mortgage loans was recorded in income. A net gain of $6.9 million resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans was recorded in income during the three months ended March 31, 2024. For the three months ended March 31, 2023, a net loss of $2.9 million resulting from changes in the fair value of the related derivative financial instruments was recorded in income. The Company’s valuation of mortgage loans held for sale incorporates an assumption for credit risk; however, given the short-term period that the Company holds these loans, valuation adjustments attributable to instrument-specific credit risk is nominal.

The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale measured at fair value as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	March 31, 2024		December 31, 2023
Aggregate fair value of mortgage loans held for sale	$	363,002	$	281,332
Aggregate unpaid principal balance of mortgage loans held for sale	355,998		273,915
Past-due loans of 90 days or more	463		781
Nonaccrual loans	463		781
Unpaid principal balance of nonaccrual loans	453		774

The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	March 31, 2024		December 31, 2023
Aggregate fair value of SBA loans held for sale	$	1,330	$	—
Aggregate unpaid principal balance of SBA loans held for sale	1,203		—

The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale, loans held for sale under the fair value option and derivative financial instruments are recorded at fair value on a recurring basis. From time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as collateral-dependent loans, loan servicing rights and OREO. Additionally, the Company is required to disclose, but not record, the fair value of other financial instruments.

The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of March 31, 2024 and December 31, 2023:


	Recurring Basis Fair Value Measurements
	March 31, 2024
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
Financial assets:
Debt securities available-for-sale:
U.S. Treasuries	$	701,296	$	701,296	$	—	$	—
U.S. government sponsored agencies	980		—		980		—
State, county and municipal securities	27,004		—		27,004		—
Corporate debt securities	10,014		—		9,054		960
SBA pool securities	78,429		—		78,429		—
Mortgage-backed securities	596,696		—		596,696		—
Loans held for sale	364,332		—		364,332		—
Derivative financial instruments	10,019		—		10,019		—
Mortgage banking derivative instruments	5,752		—		5,752		—
Total recurring assets at fair value	$	1,794,522	$	701,296	$	1,092,266	$	960
Financial liabilities:
Derivative financial instruments	$	10,142	$	—	$	10,142	$	—
Risk participation agreement	32				32
Mortgage banking derivative instruments	1,030		—		1,030		—
Total recurring liabilities at fair value	$	11,204	$	—	$	11,204	$	—


	Recurring Basis Fair Value Measurements
	December 31, 2023
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
Financial assets:
Debt securities available-for-sale:
U.S. Treasuries	$	720,877	$	720,877	$	—	$	—
U.S. government sponsored agencies	985		—		985		—
State, county and municipal securities	28,051		—		28,051		—
Corporate debt securities	10,027		—		9,037		990
SBA pool securities	51,516		—		51,516		—
Mortgage-backed securities	591,488		—		591,488		—
Loans held for sale	281,332		—		281,332		—
Derivative financial instruments	5,937		—		5,937		—
Mortgage banking derivative instruments	3,636		—		3,636		—
Total recurring assets at fair value	$	1,693,849	$	720,877	$	971,982	$	990
Financial liabilities:
Derivative financial instruments	$	6,203	$	—	$	6,203	$	—
Mortgage banking derivative instruments	5,790		—		5,790		—
Total recurring liabilities at fair value	$	11,993	$	—	$	11,993	$	—

The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of March 31, 2024 and December 31, 2023:


	Nonrecurring Basis Fair Value Measurements
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
March 31, 2024
Collateral-dependent loans	$	47,147	$	—	$	—	$	47,147
Other real estate owned	560		—		—		560


Total nonrecurring assets at fair value	$	47,707	$	—	$	—	$	47,707

December 31, 2023
Collateral-dependent loans	$	36,978	$	—	$	—	$	36,978
Other real estate owned	5,324		—		—		5,324


Total nonrecurring assets at fair value	$	42,302	$	—	$	—	$	42,302

The inputs used to determine estimated fair value of collateral-dependent loans include market conditions, loan term, underlying collateral characteristics and discount rates. The inputs used to determine fair value of OREO include market conditions, estimated marketing period or holding period, underlying collateral characteristics and discount rates.

For the three months ended March 31, 2024 and the year ended December 31, 2023, there was not a change in the methods and significant assumptions used to estimate fair value.

The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets:


(dollars in thousands)	Fair Value		Valuation Technique	Unobservable Inputs	Range of Discounts	Weighted Average Discount
March 31, 2024
Recurring:
Debt securities available-for-sale	$	960	Discounted cash flows	Probability of Default	11%	11%
				Loss Given Default	44%	44%
Nonrecurring:
Collateral-dependent loans	$	47,147	Third-party appraisals and discounted cash flows	Collateral discounts and discount rates	3% - 60%	28%
Other real estate owned	$	560	Third-party appraisals and sales contracts	Collateral discounts and estimated costs to sell	15% - 27%	23%



December 31, 2023
Recurring:
Debt securities available-for-sale	$	990	Discounted cash flows	Probability of Default	11%	11%
				Loss Given Default	42%	42%
Nonrecurring:
Collateral-dependent loans	$	36,978	Third-party appraisals and discounted cash flows	Collateral discounts and discount rates	11% - 60%	28%
Other real estate owned	$	5,324	Third-party appraisals and sales contracts	Collateral discounts and estimated costs to sell	15% - 33%	22%

The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows:


			Fair Value Measurements
			March 31, 2024
(dollars in thousands)	Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and due from banks	$	235,931	$	235,931	$	—	$	—	$	235,931
Federal funds sold and interest-bearing accounts	975,321		975,321		—		—		975,321

Debt securities held-to-maturity	147,022		—		126,581		—		126,581

Loans, net	20,233,090		—		—		19,662,474		19,662,474

Financial liabilities:
Deposits	20,997,390		—		20,945,083		—		20,945,083

Other borrowings	631,380		—		617,432		—		617,432
Subordinated deferrable interest debentures	130,814		—		141,659		—		141,659


			Fair Value Measurements
			December 31, 2023
(dollars in thousands)	Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and due from banks	$	230,470	$	230,470	$	—	$	—	$	230,470
Federal funds sold and interest-bearing accounts	936,834		936,834		—		—		936,834

Debt securities held-to-maturity	141,512		—		122,731		—		122,731
Loans, net	19,925,225		—		—		19,332,899		19,332,899

Financial liabilities:
Deposits	20,708,509		—		20,707,463		—		20,707,463

Other borrowings	509,586		—		501,723		—		501,723
Subordinated deferrable interest debentures	130,315		—		141,407		—		141,407

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 8 – COMMITMENTS AND CONTINGENCIES

Loan Commitments

The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. They involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the Company’s balance sheets.

The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. A summary of the Company’s commitments is as follows:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commitments to extend credit	$	3,816,556	$	4,412,818
Unused home equity lines of credit	414,894		386,574
Financial standby letters of credit	39,194		37,546
Mortgage interest rate lock commitments	321,262		171,750

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. These commitments, predominantly at variable interest rates, generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer.

Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk

involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral is required in instances which the Company deems necessary. The Company has not been required to perform on any material financial standby letters of credit and the Company has not incurred any losses on financial standby letters of credit for the three months ended March 31, 2024 and the year ended December 31, 2023.

The Company maintains an allowance for credit losses on unfunded commitments which is recorded in other liabilities on the consolidated balance sheets. The following table presents activity in the allowance for unfunded commitments for the periods presented:


	Three Months Ended March 31,
(dollars in thousands)	2024		2023
Balance at beginning of period	$	41,558	$	52,411


Provision for unfunded commitments	(4,422)		346
Balance at end of period	$	37,136	$	52,757

Other Commitments

As of March 31, 2024, letters of credit issued by the FHLB totaling $1.0 billion were used to guarantee the Bank’s performance related to a portion of its public fund deposit balances.

Litigation and Regulatory Contingencies

From time to time, the Company and the Bank are subject to various legal proceedings, claims and disputes that arise in the ordinary course of business. The Company and the Bank are also subject to regulatory examinations, information gathering requests, inquiries and investigations in the ordinary course of business. Based on the Company’s current knowledge and advice of counsel, management presently does not believe that the liabilities arising from these legal and regulatory matters will have a material adverse effect on the Company’s consolidated financial condition, results of operations or cash flows. However, it is possible that the ultimate resolution of these legal and regulatory matters could have a material adverse effect on the Company’s results of operations and financial condition for any particular period.

The Company’s management and its legal counsel periodically assess contingent liabilities, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims, as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

SEGMENT REPORTING

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 9 – SEGMENT REPORTING

The Company has the following four reportable segments: Banking Division, Retail Mortgage Division, Warehouse Lending Division and Premium Finance Division. The Banking Division derives its revenues from the delivery of full-service financial services, including commercial loans, consumer loans and deposit accounts. The Retail Mortgage Division derives its revenues from the origination, sales and servicing of one-to-four family residential mortgage loans. The Warehouse Lending Division derives its revenues from the origination and servicing of warehouse lines to other businesses that are secured by underlying one-to-four family residential mortgage loans. The Premium Finance Division derives its revenues from the origination and servicing of commercial insurance premium finance loans.

The Banking, Retail Mortgage, Warehouse Lending and Premium Finance Divisions are managed as separate business units because of the different products and services they provide. The Company evaluates performance and allocates resources based on profit or loss from operations. There are no material intersegment sales or transfers. During the first quarter of 2024, the Company consolidated its former SBA Division into the Banking Division based on the similarity of products and services

offered, customers served and materiality of its operating profit. Prior period segment information for the Banking Division was restated to reflect this consolidation.

The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended March 31, 2024 and 2023:


	Three Months Ended March 31, 2024
(dollars in thousands)	Banking Division		Retail Mortgage Division		Warehouse Lending Division		Premium Finance Division		Total
Interest income	$	235,122	$	55,099	$	16,483	$	22,748	$	329,452
Interest expense	70,654		31,812		10,455		15,143		128,064
Net interest income	164,468		23,287		6,028		7,605		201,388
Provision for credit losses	19,127		2,332		145		(499)		21,105
Noninterest income	26,363		38,765		740		10		65,878
Noninterest expense
Salaries and employee benefits	58,916		21,073		888		2,053		82,930
Occupancy and equipment	11,753		1,049		7		76		12,885
Data processing and communications expenses	13,184		1,366		25		79		14,654
Other expenses	24,447		12,530		237		1,028		38,242
Total noninterest expense	108,300		36,018		1,157		3,236		148,711
Income before income tax expense	63,404		23,702		5,466		4,878		97,450
Income tax expense	16,028		4,978		1,148		984		23,138
Net income	$	47,376	$	18,724	$	4,318	$	3,894	$	74,312

Total assets	$	18,553,964	$	4,971,058	$	897,460	$	1,232,963	$	25,655,445
Goodwill	951,148		—		—		64,498		1,015,646
Other intangible assets, net	78,275		—		—		5,252		83,527


	Three Months Ended March 31, 2023
(dollars in thousands)	Banking Division		Retail Mortgage Division		Warehouse Lending Division		Premium Finance Division		Total
Interest income	$	212,590	$	48,589	$	16,614	$	17,923	$	295,716
Interest expense	35,305		28,562		10,914		9,283		84,064
Net interest income	177,285		20,027		5,700		8,640		211,652
Provision for credit losses	47,036		2,853		(194)		34		49,729
Noninterest income	24,503		31,058		480		9		56,050
Noninterest expense
Salaries and employee benefits	57,751		20,160		802		2,197		80,910
Occupancy and equipment	11,643		1,283		1		59		12,986
Data processing and communications expenses	11,834		1,069		46		85		13,034
Other expenses	19,445		11,747		202		1,097		32,491
Total noninterest expense	100,673		34,259		1,051		3,438		139,421
Income before income tax expense	54,079		13,973		5,323		5,177		78,552
Income tax expense	13,029		2,934		1,118		1,050		18,131
Net income	$	41,050	$	11,039	$	4,205	$	4,127	$	60,421

Total assets	$	19,142,989	$	4,879,135	$	936,169	$	1,130,091	$	26,088,384
Goodwill	951,148		—		—		64,498		1,015,646
Other intangible assets, net	93,285		—		—		8,203		101,488

















Net income	$	47,376	$	18,724	$	4,318	$	—	$	3,894	$	74,312

















Net income	$	41,050	$	11,039	$	4,205	$	—	$	4,127	$	60,421

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Mar. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

NOTE 10 – DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Mortgage Banking Derivatives

The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. This program includes the use of forward contracts and other derivatives that are used to offset changes in value of the mortgage inventory due to changes in market interest rates. Forward contracts to sell primarily fixed-rate mortgage loans are entered into to reduce the exposure to market risk arising from potential changes in interest rates, which could affect the fair value of mortgage loans held for sale and outstanding interest rate lock commitments, which guarantee a certain interest rate if the loan is ultimately funded or granted by the Company as a mortgage loan held for sale. The commitments to sell mortgage loans are at fixed prices and are scheduled to settle at specified dates.

The Company enters into interest rate lock commitments for residential mortgage loans which commits it to lend funds to a potential borrower at a specific interest rate and within a specified period of time. Interest rate lock commitments that relate to the origination of mortgage loans that, if originated, will be held for sale, are considered derivative financial instruments under applicable accounting guidance. Outstanding interest rate lock commitments expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan and the eventual commitment for sale into the secondary market.

These mortgage banking derivatives are carried at fair value and are not designated in hedge relationships. Fair values are estimated based on changes in mortgage interest rates from the date of the commitments. Changes in the fair values of these mortgage banking derivatives are included as a component of mortgage banking activity in the consolidated statements of income.

Customer Related Derivative Positions

The Company enters into interest rate derivative contracts to facilitate the risk management strategies of certain clients. The Company mitigates this risk largely by entering into equal and offsetting interest rate derivative agreements with highly rated counterparties. The interest rate contracts are free-standing derivatives and are recorded at fair value on the Company's consolidated balance sheets. The credit risk to these clients is evaluated and included in the calculation of fair value. Fair value changes including credit-related adjustments are recorded as a component of other noninterest income.

Risk Participation Agreement

The Company has entered into a risk participation agreement swap, that is associated with a loan participation, where the Company is not the counterparty to the interest rate swap that is associated with the risk participation sold. The interest rate swap mark to market only impacts the Company if the swap is in a liability position to the counterparty and the customer defaults on payments to the counterparty.

The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of March 31, 2024 and December 31, 2023.


	March 31, 2024						December 31, 2023
			Fair Value						Fair Value
(dollars in thousands)	Notional Amount		Derivative Assets(1)		Derivative Liabilities(2)		Notional Amount		Derivative Assets(1)		Derivative Liabilities(2)
Interest rate contracts(3)	$	850,965	$	10,019	$	10,142	$	736,188	$	5,937	$	6,203
Risk participation agreement	26,163		—		32		26,163		—		65
Mortgage derivatives - interest rate lock commitments	321,262		5,752		—		171,750		3,636		—
Mortgage derivatives - forward contracts related to mortgage loans held for sale	856,672		—		1,030		663,015		—		5,790

(1)Derivative assets are included in other assets on the consolidated balance sheets.

(2)Derivative liabilities are included in other liabilities on the consolidated balance sheets.

(3)Includes interest rate contracts for client swaps and offsetting positions.

The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the three months ended March 31, 2024 and 2023.


		Three Months Ended March 31,
(dollars in thousands)	Location	2024		2023
Interest rate contracts(1)	Other noninterest income	$	143	$	(326)
Risk participation agreement	Other noninterest income	33		—
Interest rate lock commitments	Mortgage banking activity	2,116		5,013
Forward contracts related to mortgage loans held for sale	Mortgage banking activity	4,760		(7,876)

(1)Gain (loss) represents net fair value adjustments (including credit related adjustments) for client swaps and offsetting positions.

LOAN SERVICING RIGHTS

3 Months Ended

Mar. 31, 2024

Transfers and Servicing [Abstract]

LOAN SERVICING RIGHTS

NOTE 11 – LOAN SERVICING RIGHTS

The Company sells certain residential mortgage loans and SBA loans to third parties. All such transfers are accounted for as sales and the continuing involvement in the loans sold is limited to certain servicing responsibilities. The Company has also acquired servicing portfolios of residential mortgage and SBA loans. Loan servicing rights are initially recorded at fair value and subsequently recorded at the lower of cost or fair value and are amortized over the remaining service life of the loans, with consideration given to prepayment assumptions. Loan servicing rights are recorded in other assets on the consolidated balance sheets.

The carrying value of the loan servicing rights assets is shown in the table below:


(dollars in thousands)	March 31, 2024		December 31, 2023
Loan Servicing Rights
Residential mortgage	$	171,968	$	171,915
SBA	2,301		2,737

Total loan servicing rights	$	174,269	$	174,652

Residential Mortgage Loans

The Company sells certain first-lien residential mortgage loans to third party investors, primarily the Federal National Mortgage Association (“FNMA”), the Government National Mortgage Association (“GNMA”) and the Federal Home Loan Mortgage Corporation (“FHLMC”). The Company retains the related mortgage servicing rights (“MSRs”) and receives servicing fees on certain of these loans. The net gain on loan sales, MSRs amortization and recoveries/impairment, and ongoing servicing fees on the portfolio of loans serviced for others are recorded in the consolidated statements of income and comprehensive income as part of mortgage banking activity.

During the three-month period ended March 31, 2024, the Company recorded servicing fee income of $17.2 million. During the three-month period ended March 31, 2023, the Company recorded servicing fee income of $14.2 million. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period.

The table below is an analysis of the activity in the Company’s MSRs and valuation allowance:


(dollars in thousands)	Three Months Ended March 31,
Residential mortgage servicing rights	2024		2023
Beginning carrying value, net	$	171,915	$	147,014
Additions	5,456		7,730

Amortization	(5,403)		(4,758)


Ending carrying value, net	$	171,968	$	149,986

The key metrics and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below:


(dollars in thousands)	March 31, 2024			December 31, 2023
Residential mortgage servicing rights
Unpaid principal balance of loans serviced for others	$	12,640,061		$	12,454,454
Composition of residential loans serviced for others:
FHLMC	17.50		%	17.54		%
FNMA	50.48		%	50.51		%
GNMA	32.02		%	31.95		%
Total	100.00		%	100.00		%
Weighted average term (months)	355			355
Weighted average age (months)	29			27
Modeled prepayment speed	8.41		%	8.56		%
Decline in fair value due to a 10% adverse change	(5,424)			(4,492)
Decline in fair value due to a 20% adverse change	(11,079)			(9,444)
Weighted average discount rate	10.73		%	10.98		%
Decline in fair value due to a 10% adverse change	(6,742)			(5,110)
Decline in fair value due to a 20% adverse change	(13,926)			(11,181)

The sensitivity calculations above are hypothetical and should not be considered to be predictive of future performance. As indicated, changes in fair value based on adverse changes in model inputs and/or assumptions generally cannot be extrapolated because the relationship of a change in input or assumption to the change in fair value may not be linear. In addition, the effect of an adverse variation in a particular input or assumption on the value of the residential mortgage servicing rights is calculated without changing any other input or assumption. In reality, a change in another factor may magnify or counteract the effect of the change in the first.

SBA Loans

All sales of SBA loans, consisting of the guaranteed portion, are executed on a servicing retained basis. These loans, which are partially guaranteed by the SBA, are generally secured by business property such as real estate, inventory, equipment and accounts receivable. The net gain on SBA loan sales, amortization and impairment/recoveries of servicing rights, and ongoing servicing fees are recorded in the consolidated statements of income and comprehensive income as part of other noninterest income.

During the three-month period ended March 31, 2024, the Company recorded servicing fee income of $592,000. During the three-month period ended March 31, 2023, the Company recorded servicing fee income of $752,000. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period.

The table below is an analysis of the activity in the Company’s SBA loan servicing rights and valuation allowance:


(dollars in thousands)	Three Months Ended March 31,
SBA servicing rights	2024		2023
Beginning carrying value, net	$	2,737	$	3,443
Additions	19		44


Amortization	(455)		(321)

Ending carrying value, net	$	2,301	$	3,166


(dollars in thousands)	March 31, 2024			December 31, 2023
SBA servicing rights
Unpaid principal balance of loans serviced for others	$	252,465		$	271,164
Weighted average life (in years)	3.18			3.31
Modeled prepayment speed	21.62		%	20.83		%
Decline in fair value due to a 10% adverse change	(170)			(171)
Decline in fair value due to a 20% adverse change	(324)			(327)
Weighted average discount rate	13.00		%	14.70		%
Decline in fair value due to a 100 basis point adverse change	(66)			(69)
Decline in fair value due to a 200 basis point adverse change	(128)			(135)

The sensitivity calculations above are hypothetical and should not be considered to be predictive of future performance. As indicated, changes in fair value based on adverse changes in model inputs and/or assumptions generally cannot be extrapolated because the relationship of a change in input or assumption to the change in fair value may not be linear. In addition, the effect of an adverse variation in a particular input or assumption on the value of the SBA servicing rights is calculated without changing any other input or assumption. In reality, a change in another factor may magnify or counteract the effect of the change in the first.

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481420/860-30-50-1A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
-SubTopic 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
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-Section 50
-Paragraph 3
-Subparagraph (b)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481326/860-20-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
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-Section 50
-Paragraph 3
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net income	$ 74,312	$ 60,421

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At March 31, 2024, the Bank operated 164 branches in select markets in Georgia, Alabama, Florida, North Carolina and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. In preparing the consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold.
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations. The reclassifications had no effect on net income or shareholders' equity as previously reported.
Accounting Standards Adopted in 2024 and Accounting Standards Pending Adoption	Accounting Standards Adopted in 2024 ASU 2023-02 - Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ("ASU 2023-02"). ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credit. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The Company adopted ASU 2023-02 on January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 enhances segment disclosures by requiring inclusion of significant segment expenses, disclosure of the amount and composition of other segment items, previous annual disclosures in interim periods and identification of the position and title of the chief operating decision maker. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard effective January 1, 2024 and adoption did not have a significant impact on the Company's financial position or results of operations. The adoption will enhance disclosures of reporting segments beginning with the Company's Annual Report on Form 10-K and will be applied on a retrospective basis. Accounting Standards Pending Adoption ASU No. 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). ASU No. 2023-09 provides for enhanced income tax disclosures by, among other things, requiring specific breakout of certain categories in the reconciliation of statutory income tax rate to effective rate, establishing a quantitative threshold for further breakout of reconciling items exceeding the threshold and not already required to be separately disclosed, requiring a qualitative description of the state and local jurisdictions making up the majority (greater than 50%) of the effect of state and local income taxes category, and provide further disaggregation of income taxes paid (net of refunds received) by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the guidance and it is not expected to have a significant impact on the Company's financial position or results of operations but will increase disclosures of income taxes.

INVESTMENT SECURITIES (Tables)

3 Months Ended

Mar. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Schedule of Amortized Cost and Estimated Fair Value of Debt Securities Available for Sale

The amortized cost and estimated fair value of securities available-for-sale along with gross unrealized gains and losses are summarized as follows:


(dollars in thousands) Securities available-for-sale	Amortized Cost		Allowance for Credit Losses		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
March 31, 2024
U.S. Treasuries	$	712,985	$	—	$	8	$	(11,697)	$	701,296
U.S. government-sponsored agencies	1,020		—		—		(40)		980
State, county and municipal securities	28,136		—		5		(1,137)		27,004
Corporate debt securities	10,946		(73)		—		(859)		10,014
SBA pool securities	80,164		—		2		(1,737)		78,429
Mortgage-backed securities	631,284		—		24		(34,612)		596,696
Total debt securities available-for-sale	$	1,464,535	$	(73)	$	39	$	(50,082)	$	1,414,419

December 31, 2023
U.S. Treasuries	$	732,636	$	—	$	34	$	(11,793)	$	720,877
U.S. government-sponsored agencies	1,023		—		—		(38)		985
State, county and municipal securities	28,986		—		9		(944)		28,051
Corporate debt securities	10,946		(69)		—		(850)		10,027
SBA pool securities	53,033		—		2		(1,519)		51,516
Mortgage-backed securities	621,013		—		67		(29,592)		591,488
Total debt securities available-for-sale	$	1,447,637	$	(69)	$	112	$	(44,736)	$	1,402,944

Schedule of Amortized Cost and Estimated Fair Value of Debt Securities Held-to-Maturity

The amortized cost and estimated fair value of securities held-to-maturity along with gross unrealized gains and losses are summarized as follows:


(dollars in thousands) Securities held-to-maturity	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
March 31, 2024


State, county and municipal securities	$	33,668	$	2	$	(5,693)	$	27,977


Mortgage-backed securities	113,354		29		(14,779)		98,604
Total debt securities held-to-maturity	$	147,022	$	31	$	(20,472)	$	126,581



December 31, 2023


State, county and municipal securities	$	31,905	$	—	$	(5,051)	$	26,854


Mortgage-backed securities	109,607		—		(13,730)		95,877
Total debt securities held-to-maturity	$	141,512	$	—	$	(18,781)	$	122,731

Schedule of Amortized Cost and Estimated Fair Value of Debt Securities, Classified by Contractual Maturity Date

The amortized cost and estimated fair value of debt securities available-for-sale and held-to-maturity as of March 31, 2024, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary:


	Available-for-Sale				Held-to-Maturity
(dollars in thousands)	Amortized Cost		Estimated Fair Value		Amortized Cost		Estimated Fair Value
Due in one year or less	$	306,980	$	305,330	$	—	$	—
Due from one year to five years	440,409		429,292		—		—
Due from five to ten years	73,709		72,350		—		—
Due after ten years	12,153		10,751		33,668		27,977
Mortgage-backed securities	631,284		596,696		113,354		98,604
	$	1,464,535	$	1,414,419	$	147,022	$	126,581

Schedule of Available-for-Sale Securities with Unrealized Losses

The following table shows the gross unrealized losses and estimated fair value of available-for-sale securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at March 31, 2024 and December 31, 2023:


	Less Than 12 Months				12 Months or More				Total
(dollars in thousands) Securities available-for-sale	Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
March 31, 2024
U.S. Treasuries	$	133,526	$	(1,129)	$	562,763	$	(10,568)	$	696,289	$	(11,697)
U.S. government-sponsored agencies	—		—		980		(40)		980		(40)
State, county and municipal securities	5,362		(10)		19,502		(1,127)		24,864		(1,137)
Corporate debt securities	499		(1)		8,515		(858)		9,014		(859)
SBA pool securities	58,947		(147)		19,333		(1,590)		78,280		(1,737)
Mortgage-backed securities	47,179		(289)		548,200		(34,323)		595,379		(34,612)
Total debt securities available-for-sale	$	245,513	$	(1,576)	$	1,159,293	$	(48,506)	$	1,404,806	$	(50,082)

December 31, 2023
U.S. Treasuries	$	159,667	$	(827)	$	537,313	$	(10,966)	$	696,980	$	(11,793)
U.S. government sponsored agencies	—		—		985		(38)		985		(38)
State, county and municipal securities	1,923		—		19,754		(944)		21,677		(944)
Corporate debt securities	500		—		8,527		(850)		9,027		(850)
SBA pool securities	42		—		21,267		(1,519)		21,309		(1,519)
Mortgage-backed securities	126		—		566,707		(29,592)		566,833		(29,592)
Total debt securities available-for-sale	$	162,258	$	(827)	$	1,154,553	$	(43,909)	$	1,316,811	$	(44,736)

Schedule of Held-to-Maturity Securities with Unrealized Losses

The following table shows the gross unrealized losses and estimated fair value of held-to-maturity securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at March 31, 2024 and December 31, 2023:


	Less Than 12 Months				12 Months or More				Total
(dollars in thousands) Securities held-to-maturity	Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
March 31, 2024

State, county and municipal securities	$	453	$	(6)	$	26,217	$	(5,687)	$	26,670	$	(5,693)


Mortgage-backed securities	8,282		(266)		85,738		(14,513)		94,020		(14,779)
Total debt securities held-to-maturity	$	8,735	$	(272)	$	111,955	$	(20,200)	$	120,690	$	(20,472)

December 31, 2023

State, county and municipal securities	$	—	$	—	$	26,854	$	(5,051)	$	26,854	$	(5,051)


Mortgage-backed securities	13,612		(227)		82,265		(13,503)		95,877		(13,730)
Total debt securities held-to-maturity	$	13,612	$	(227)	$	109,119	$	(18,554)	$	122,731	$	(18,781)

Schedule of Investments Available-for-sale, Allowance for Credit Loss

The remaining $50.1 million in unrealized loss was determined to be from factors other than credit.


(dollars in thousands)	Three Months Ended March 31,
Allowance for credit losses	2024		2023
Beginning balance	$	69	$	75
Provision for other credit losses	4		7
Ending balance	$	73	$	82

Schedule of Gain (Loss) on Investments

Total net gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three months ended March 31, 2024 and 2023:


	Three Months Ended March 31,
(dollars in thousands)	2024		2023

Unrealized holding gains (losses) on equity securities	$	(7)	$	6

Net gain (loss) on securities	$	(7)	$	6

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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+ Details

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Schedule of Accounts Notes Loans and Financial Receivables

Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	2,758,716	$	2,688,929
Consumer	232,993		241,552
Indirect automobile	24,022		34,257
Mortgage warehouse	891,336		818,728
Municipal	477,567		492,668
Premium finance	998,726		946,562
Real estate – construction and development	2,264,346		2,129,187
Real estate – commercial and farmland	8,131,248		8,059,754
Real estate – residential	4,821,306		4,857,666
	$	20,600,260	$	20,269,303

Schedule of Financial Receivable Nonaccrual Basis

The following table presents an analysis of loans accounted for on a nonaccrual basis:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	16,760	$	8,059
Consumer	1,306		1,153
Indirect automobile	309		299



Real estate – construction and development	282		282
Real estate – commercial and farmland	10,777		11,295
Real estate – residential(1)	135,252		130,029
	$	164,686	$	151,117

(1) Included in real estate - residential were $84.2 million and $90.2 million of serviced GNMA-guaranteed nonaccrual loans at March 31, 2024 and December 31, 2023, respectively.

The following table presents an analysis of nonaccrual loans with no related allowance for credit losses:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commercial, financial and agricultural	$	4,874	$	2,049






Real estate – commercial and farmland	5,412		9,109
Real estate – residential	79,326		75,419
	$	89,612	$	86,577

The following table presents an analysis of individually evaluated collateral-dependent financial assets and related allowance for credit losses:


	March 31, 2024				December 31, 2023
(dollars in thousands)	Balance		Allowance for Credit Losses		Balance		Allowance for Credit Losses
Commercial, financial and agricultural	$	13,864	$	3,061	$	5,889	$	567
Consumer	380		343		—		—



Premium finance	2,140		77		1,990		45
Real estate – construction and development	280		23		280		23
Real estate – commercial and farmland	9,867		67		11,114		108
Real estate – residential	26,936		2,749		21,102		2,654
	$	53,467	$	6,320	$	40,375	$	3,397

Schedule of Past Due Financial Receivables

The following table presents an analysis of past-due loans as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
March 31, 2024
Commercial, financial and agricultural	$	15,809	$	8,410	$	6,437	$	30,656	$	2,728,060	$	2,758,716	$	3,925
Consumer	2,341		1,548		362		4,251		228,742		232,993		—
Indirect automobile	82		60		118		260		23,762		24,022		—
Mortgage warehouse	—		—		—		—		891,336		891,336		—
Municipal	—		—		—		—		477,567		477,567		—
Premium finance	14,166		6,139		11,886		32,191		966,535		998,726		11,886
Real estate – construction and development	732		—		282		1,014		2,263,332		2,264,346		—
Real estate – commercial and farmland	1,858		429		7,138		9,425		8,121,823		8,131,248		—
Real estate – residential	45,648		14,427		132,284		192,359		4,628,947		4,821,306		—
Total	$	80,636	$	31,013	$	158,507	$	270,156	$	20,330,104	$	20,600,260	$	15,811

December 31, 2023
Commercial, financial and agricultural	$	11,023	$	5,439	$	9,733	$	26,195	$	2,662,734	$	2,688,929	$	5,310
Consumer	2,155		1,037		498		3,690		237,862		241,552		—
Indirect automobile	153		17		78		248		34,009		34,257		—
Mortgage warehouse	—		—		—		—		818,728		818,728		—
Municipal	—		—		—		—		492,668		492,668		—
Premium finance	12,379		6,832		11,678		30,889		915,673		946,562		11,678
Real estate – construction and development	2,094		—		282		2,376		2,126,811		2,129,187		—
Real estate – commercial and farmland	5,070		1,656		6,352		13,078		8,046,676		8,059,754		—
Real estate – residential	49,976		19,300		127,087		196,363		4,661,303		4,857,666		—
Total	$	82,850	$	34,281	$	155,708	$	272,839	$	19,996,464	$	20,269,303	$	16,988

Schedule of Credit Quality Indicate Financial Receivable

The following tables present the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands) as of March 31, 2024 and December 31, 2023. Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the tables below. The Company had an immaterial amount of revolving loans which converted to term loans and the amortized cost basis of those loans is included in the applicable origination year. There were no loans risk graded 8 or 9 at March 31, 2024 or December 31, 2023.


As of March 31, 2024	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2024		2023		2022		2021		2020		Prior				Total

Commercial, Financial and Agricultural
Risk Grade:
Pass	$	297,252	$	779,128	$	705,529	$	344,701	$	80,504	$	78,229	$	433,576		$	2,718,919
6	—		216		1,274		1,656		986		982		10,266			15,380
7	—		1,087		3,976		8,470		726		8,649		1,509			24,417


Total commercial, financial and agricultural	$	297,252	$	780,431	$	710,779	$	354,827	$	82,216	$	87,860	$	445,351		$	2,758,716

Current-period gross charge offs	—		6,172		5,557		2,662		428		476		—			15,295
Consumer
Risk Grade:
Pass	$	19,721	$	28,572	$	15,117	$	4,738	$	23,350	$	33,590	$	106,128		$	231,216
6	—		—		5		—		—		23		—			28
7	—		230		185		40		252		557		485			1,749


Total consumer	$	19,721	$	28,802	$	15,307	$	4,778	$	23,602	$	34,170	$	106,613		$	232,993

Current-period gross charge offs	1		146		71		2		290		383		198			1,091
Indirect Automobile
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	23,584	$	—		$	23,584

7	—		—		—		—		—		438		—			438


Total indirect automobile	$	—	$	—	$	—	$	—	$	—	$	24,022	$	—		$	24,022

Current-period gross charge offs	—		—		—		—		—		65		—			65
Mortgage Warehouse
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	863,383		$	863,383
6	—		—		—		—		—		—		27,953			27,953



Total mortgage warehouse	$	—	$	—	$	—	$	—	$	—	$	—	$	891,336		$	891,336

Current-period gross charge offs	—		—		—		—		—		—		—			—
Municipal
Risk Grade:
Pass	$	12,903	$	9,407	$	29,637	$	37,933	$	170,942	$	214,285	$	2,460		$	477,567




Total municipal	$	12,903	$	9,407	$	29,637	$	37,933	$	170,942	$	214,285	$	2,460		$	477,567

Current-period gross charge offs	—		—		—		—		—		—		—			—
Premium Finance
Risk Grade:
Pass	$	511,184	$	473,140	$	1,358	$	1,158	$	—	$	—	$	—		$	986,840

7	30		11,712		144		—		—		—		—			11,886


Total premium finance	$	511,214	$	484,852	$	1,502	$	1,158	$	—	$	—	$	—		$	998,726

Current-period gross charge offs	7		1,831		168		—		—		—		—			2,006


As of March 31, 2024	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2024		2023		2022		2021		2020		Prior				Total

Real Estate – Construction and Development
Risk Grade:
Pass	$	108,222	$	408,184	$	1,089,607	$	467,028	$	36,444	$	77,819	$	75,518		$	2,262,822
6	—		—		281		68		—		301		—			650
7	—		80		—		301		—		493		—			874


Total real estate – construction and development	$	108,222	$	408,264	$	1,089,888	$	467,397	$	36,444	$	78,613	$	75,518		$	2,264,346

Current-period gross charge offs	—		—		—		—		—		—		—			—
Real Estate – Commercial and Farmland
Risk Grade:
Pass	$	75,366	$	460,496	$	1,930,487	$	2,191,428	$	1,085,100	$	2,143,332	$	96,186		$	7,982,395
6	—		1,359		—		3,527		16,579		69,058		—			90,523
7	—		426		17,369		15,895		2,620		22,020		—			58,330


Total real estate – commercial and farmland	$	75,366	$	462,281	$	1,947,856	$	2,210,850	$	1,104,299	$	2,234,410	$	96,186		$	8,131,248

Current-period gross charge offs	—		—		—		—		—		—		—			—
Real Estate - Residential
Risk Grade:
Pass	$	60,319	$	694,668	$	1,388,718	$	1,125,575	$	497,316	$	628,555	$	279,425		$	4,674,576
6	—		12		37		71		231		1,355		985			2,691
7	—		9,665		27,429		32,144		26,626		44,994		3,181			144,039


Total real estate - residential	$	60,319	$	704,345	$	1,416,184	$	1,157,790	$	524,173	$	674,904	$	283,591		$	4,821,306

Current-period gross charge offs	—		—		—		—		—		—		—			—
Total Loans
Risk Grade:
Pass	$	1,084,967	$	2,853,595	$	5,160,453	$	4,172,561	$	1,893,656	$	3,199,394	$	1,856,676		$	20,221,302
6	—		1,587		1,597		5,322		17,796		71,719		39,204			137,225
7	30		23,200		49,103		56,850		30,224		77,151		5,175			241,733


Total loans	$	1,084,997	$	2,878,382	$	5,211,153	$	4,234,733	$	1,941,676	$	3,348,264	$	1,901,055		$	20,600,260
Total current-period gross charge offs	8		8,149		5,796		2,664		718		924		198			18,457


As of December 31, 2023	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2023		2022		2021		2020		2019		Prior				Total

Commercial, Financial and Agricultural
Risk Grade:
Pass	$	892,951	$	758,471	$	384,830	$	95,055	$	56,447	$	41,095	$	432,472		$	2,661,321
6	—		335		5,722		92		109		451		803			7,512
7	1,512		3,595		3,222		1,140		3,533		5,748		1,346			20,096


Total commercial, financial and agricultural	$	894,463	$	762,401	$	393,774	$	96,287	$	60,089	$	47,294	$	434,621		$	2,688,929

Consumer
Risk Grade:
Pass	$	44,736	$	17,661	$	5,878	$	25,654	$	15,838	$	20,937	$	109,214		$	239,918
6	—		5		—		—		—		26		—			31
7	154		181		41		334		197		531		165			1,603


Total consumer	$	44,890	$	17,847	$	5,919	$	25,988	$	16,035	$	21,494	$	109,379		$	241,552

Indirect Automobile
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	6,086	$	27,646	$	—		$	33,732

7	—		—		—		—		55		470		—			525


Total indirect automobile	$	—	$	—	$	—	$	—	$	6,141	$	28,116	$	—		$	34,257

Mortgage Warehouse
Risk Grade:
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	772,366		$	772,366
6	—		—		—		—		—		—		46,362			46,362



Total mortgage warehouse	$	—	$	—	$	—	$	—	$	—	$	—	$	818,728		$	818,728

Municipal
Risk Grade:
Pass	$	14,216	$	27,346	$	48,941	$	177,156	$	14,655	$	208,236	$	2,118		$	492,668




Total municipal	$	14,216	$	27,346	$	48,941	$	177,156	$	14,655	$	208,236	$	2,118		$	492,668

Premium Finance
Risk Grade:
Pass	$	928,930	$	4,038	$	1,916	$	—	$	—	$	—	$	—		$	934,884

7	10,777		901		—		—		—		—		—			11,678


Total premium finance	$	939,707	$	4,939	$	1,916	$	—	$	—	$	—	$	—		$	946,562


As of December 31, 2023	Term Loans by Origination Year												Revolving Loans Amortized Cost Basis
	2023		2022		2021		2020		2019		Prior				Total

Real Estate – Construction and Development
Risk Grade:
Pass	$	457,077	$	938,909	$	505,254	$	58,840	$	54,646	$	30,042	$	81,662		$	2,126,430
6	—		—		—		—		—		479		—			479
7	—		266		1,512		—		—		500		—			2,278


Total real estate – construction and development	$	457,077	$	939,175	$	506,766	$	58,840	$	54,646	$	31,021	$	81,662		$	2,129,187

Real Estate – Commercial and Farmland
Risk Grade:
Pass	$	450,315	$	1,890,498	$	2,133,833	$	1,090,735	$	765,640	$	1,437,323	$	100,206		$	7,868,550
6	—		17,131		53,329		—		30,200		46,370		—			147,030
7	428		418		15,578		2,660		6,106		18,984		—			44,174


Total real estate – commercial and farmland	$	450,743	$	1,908,047	$	2,202,740	$	1,093,395	$	801,946	$	1,502,677	$	100,206		$	8,059,754

Real Estate - Residential
Risk Grade:
Pass	$	714,684	$	1,425,186	$	1,148,092	$	506,137	$	236,147	$	423,648	$	262,968		$	4,716,862
6	13		—		72		201		234		1,411		380			2,311
7	5,057		26,171		28,459		30,566		19,357		25,263		3,620			138,493


Total real estate - residential	$	719,754	$	1,451,357	$	1,176,623	$	536,904	$	255,738	$	450,322	$	266,968		$	4,857,666

Total Loans
Risk Grade:
Pass	$	3,502,909	$	5,062,109	$	4,228,744	$	1,953,577	$	1,149,459	$	2,188,927	$	1,761,006		$	19,846,731
6	13		17,471		59,123		293		30,543		48,737		47,545			203,725
7	17,928		31,532		48,812		34,700		29,248		51,496		5,131			218,847


Total loans	$	3,520,850	$	5,111,112	$	4,336,679	$	1,988,570	$	1,209,250	$	2,289,160	$	1,813,682		$	20,269,303

Schedule of Allowances for Loan Losses by Portfolio Segment

The following tables detail activity and end of period balances in the allowance for credit losses by portfolio segment for the periods indicated. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.


Three Months Ended March 31, 2024

(dollars in thousands)	Commercial, Financial and Agricultural		Consumer		Indirect Automobile		Mortgage Warehouse		Municipal		Premium Finance
Balance, December 31, 2023	$	64,053	$	3,902	$	50	$	1,678	$	345	$	602


Provision for loan losses	12,147		900		(134)		145		(282)		(431)
Loans charged off	(15,295)		(1,091)		(65)		—		—		(2,006)
Recoveries of loans previously charged off	2,899		192		185		—		—		2,451
Balance, March 31, 2024	$	63,804	$	3,903	$	36	$	1,823	$	63	$	616

	Real Estate – Construction and Development		Real Estate – Commercial and Farmland		Real Estate – Residential		Total
Balance, December 31, 2023	$	61,017	$	110,097	$	65,356	$	307,100


Provision for loan losses	11,148		474		1,556		25,523
Loans charged off	—		—		—		(18,457)
Recoveries of loans previously charged off	3		85		42		5,857
Balance, March 31, 2024	$	72,168	$	110,656	$	66,954	$	320,023


Three Months Ended March 31, 2023

(dollars in thousands)	Commercial, Financial and Agricultural		Consumer		Indirect Automobile		Mortgage Warehouse		Municipal		Premium Finance
Balance, December 31, 2022	$	39,455	$	5,413	$	174	$	2,118	$	357	$	1,025
Adjustment to allowance for adoption of ASU 2022-02	(105)		—		—		—		—		—

Provision for loan losses	16,078		323		(219)		(194)		(3)		(93)
Loans charged off	(12,233)		(1,140)		(34)		—		—		(1,421)
Recoveries of loans previously charged off	2,043		297		216		—		—		1,382
Balance, March 31, 2023	$	45,238	$	4,893	$	137	$	1,924	$	354	$	893

	Real Estate – Construction and Development		Real Estate – Commercial and Farmland		Real Estate – Residential		Total
Balance, December 31, 2022	$	32,659	$	67,433	$	57,043	$	205,677
Adjustment to allowance for adoption of ASU 2022-02	(37)		(722)		(847)		(1,711)

Provision for loan losses	10,119		20,369		2,996		49,376
Loans charged off	—		—		(128)		(14,956)
Recoveries of loans previously charged off	100		44		190		4,272
Balance, March 31, 2023	$	42,841	$	87,124	$	59,254	$	242,658

Schedule of Troubled Debt Restructurings by Loan Class

The following table shows the amortized cost basis of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted during the three months ended of March 31, 2024, and 2023:


Three Months Ended March 31, 2024
(dollars in thousands)	Term Extension		Combination of Term Extension and Rate Reduction		Total		Percentage of Total Class of Financial Receivable








Real estate – residential	$	3,519	$	534	$	4,053	0.1	%
Total	$	3,519	$	534	$	4,053	—	%


Three Months Ended March 31, 2023
(dollars in thousands)	Payment Deferral		Total		Percentage of Total Class of Financial Receivable
Commercial, financial and agricultural	$	843	$	843	—	%








Total	$	843	$	843	—	%

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty during the three months ended March 31, 2024, and 2023:

Three Months Ended March 31, 2024


Term Extension
Loan Type						Financial Effect



Real estate - residential						Maturity dates were extended for a weighted average of 76 months


Interest Rate Reduction


Combination of Term Extension and Rate Reduction
Loan Type						Financial Effect
Real estate - residential						Maturity date was extended 134 months and rate was reduced by 1.50%


Three Months Ended March 31, 2023
Payment Deferral
Loan Type						Financial Effect
Commercial, financial and agricultural						Payments were reduced approximately 32% for three months before returning to a fully amortizing payment structure thereafter.

The Company monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months:


As of March 31, 2024
(dollars in thousands)	Current		30-59 Days Past Due		60-89 Days Past Due		90 or More Days Past Due		Total
Commercial, financial and agricultural	$	5,029	$	—	$	—	$	—	$	5,029






Real estate – commercial and farmland	5,875		—		—		1,115		6,990
Real estate – residential	$	8,547	$	648	$	235	$	1,980	$	11,410
Total	$	19,451	$	648	$	235	$	3,095	$	23,429


As of December 31, 2023
(dollars in thousands)	Current		30-59 Days Past Due		60-89 Days Past Due		90 or More Days Past Due		Total
Commercial, financial and agricultural	$	4,018	$	355	$	—	$	799	$	5,172






Real estate – commercial and farmland	6,692		1,129		—		—		7,821
Real estate – residential	$	5,113	$	711	$	442	$	1,106	$	7,372
Total	$	15,823	$	2,195	$	442	$	1,905	$	20,365

The following table provides the amortized cost basis of financing receivables that had a payment default during the three months ended March 31, 2024 and were modified in the 12 months before default to borrowers experiencing financial difficulty. There were no payment defaults during the three months ended March 31, 2023.


(dollars in thousands)	Term Extension		Payment Deferral		Combination of Term Extension and Rate Reduction		Total







Real estate – commercial and farmland	$	—	$	1,115	$	—	$	1,115
Real estate – residential	2,215		191		456		2,862
Total	$	2,215	$	1,306	$	456	$	3,977

OTHER BORROWINGS (Tables)

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

Schedule of Other Borrowings

Other borrowings consist of the following:


(dollars in thousands)	March 31, 2024		December 31, 2023
FHLB borrowings:
Fixed Rate Advance due January 10, 2024; fixed interest rate of 5.450%	$	—	$	50,000
Fixed Rate Advance due January 17, 2024; fixed interest rate of 5.460%	—		100,000
Fixed Rate Advance due April 15, 2024; fixed interest rate of 5.440%	50,000		—
Fixed Rate Advance due April 19, 2024; fixed interest rate of 5.470%	25,000		—
Daily Rate Credit due December 11, 2024, variable interest rate of 5.580%	200,000		—
Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208%	15,000		15,000
Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445%	15,000		15,000
Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606%	15,000		15,000
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550%	1,375		1,378
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.550%	952		954
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%	1,092		1,128

Subordinated notes payable:


Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,220 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94%	104,530		106,704
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $743 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63%	74,743		75,784
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,312 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753%	108,688		108,638





Other Debt:
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50%	10,000		10,000
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65%	10,000		10,000
	$	631,380	$	509,586

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss), Net of Tax

The following table presents a summary of the accumulated other comprehensive income (loss) balances, net of tax, for the periods indicated:


(dollars in thousands)	Unrealized Gain (Loss) on Securities		Accumulated Other Comprehensive Income (Loss)
Three Months Ended March 31, 2024
Balance, December 31, 2023	$	(35,939)	$	(35,939)

Unrealized loss on debt securities available-for-sale, net of tax	(4,020)		(4,020)
Balance, March 31, 2024	$	(39,959)	$	(39,959)

Three Months Ended March 31, 2023
Balance, December 31, 2022	$	(46,507)	$	(46,507)

Unrealized gain on debt securities available-for-sale, net of tax	10,926		10,926
Balance, March 31, 2023	$	(35,581)	$	(35,581)

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Schedule of Weighted Average Number of Shares

Earnings per share have been computed based on the following weighted average number of common shares outstanding:


	Three Months Ended March 31,
	2024	2023
Average common shares outstanding	68,808,393	69,171,562
Common share equivalents:
Stock options	—	242
Nonvested restricted share grants	126,032	98,033
Performance stock units	79,691	52,827
Average common shares outstanding, assuming dilution	69,014,116	69,322,664

FAIR VALUE MEASURES (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Loans Held For Sale Fair Value

The Company's loans held for sale under the fair value option are comprised of the following:


(dollars in thousands)	March 31, 2024		December 31, 2023
Mortgage loans held for sale	$	363,002	$	281,332
SBA loans held for sale	1,330		—
Total loans held for sale	$	364,332	$	281,332

Schedule of Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value

The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale measured at fair value as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	March 31, 2024		December 31, 2023
Aggregate fair value of mortgage loans held for sale	$	363,002	$	281,332
Aggregate unpaid principal balance of mortgage loans held for sale	355,998		273,915
Past-due loans of 90 days or more	463		781
Nonaccrual loans	463		781
Unpaid principal balance of nonaccrual loans	453		774

The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of March 31, 2024 and December 31, 2023:


(dollars in thousands)	March 31, 2024		December 31, 2023
Aggregate fair value of SBA loans held for sale	$	1,330	$	—
Aggregate unpaid principal balance of SBA loans held for sale	1,203		—

Schedule of Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis

The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of March 31, 2024 and December 31, 2023:


	Recurring Basis Fair Value Measurements
	March 31, 2024
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
Financial assets:
Debt securities available-for-sale:
U.S. Treasuries	$	701,296	$	701,296	$	—	$	—
U.S. government sponsored agencies	980		—		980		—
State, county and municipal securities	27,004		—		27,004		—
Corporate debt securities	10,014		—		9,054		960
SBA pool securities	78,429		—		78,429		—
Mortgage-backed securities	596,696		—		596,696		—
Loans held for sale	364,332		—		364,332		—
Derivative financial instruments	10,019		—		10,019		—
Mortgage banking derivative instruments	5,752		—		5,752		—
Total recurring assets at fair value	$	1,794,522	$	701,296	$	1,092,266	$	960
Financial liabilities:
Derivative financial instruments	$	10,142	$	—	$	10,142	$	—
Risk participation agreement	32				32
Mortgage banking derivative instruments	1,030		—		1,030		—
Total recurring liabilities at fair value	$	11,204	$	—	$	11,204	$	—


	Recurring Basis Fair Value Measurements
	December 31, 2023
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
Financial assets:
Debt securities available-for-sale:
U.S. Treasuries	$	720,877	$	720,877	$	—	$	—
U.S. government sponsored agencies	985		—		985		—
State, county and municipal securities	28,051		—		28,051		—
Corporate debt securities	10,027		—		9,037		990
SBA pool securities	51,516		—		51,516		—
Mortgage-backed securities	591,488		—		591,488		—
Loans held for sale	281,332		—		281,332		—
Derivative financial instruments	5,937		—		5,937		—
Mortgage banking derivative instruments	3,636		—		3,636		—
Total recurring assets at fair value	$	1,693,849	$	720,877	$	971,982	$	990
Financial liabilities:
Derivative financial instruments	$	6,203	$	—	$	6,203	$	—
Mortgage banking derivative instruments	5,790		—		5,790		—
Total recurring liabilities at fair value	$	11,993	$	—	$	11,993	$	—

Schedule of Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis

The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of March 31, 2024 and December 31, 2023:


	Nonrecurring Basis Fair Value Measurements
(dollars in thousands)	Fair Value		Level 1		Level 2		Level 3
March 31, 2024
Collateral-dependent loans	$	47,147	$	—	$	—	$	47,147
Other real estate owned	560		—		—		560


Total nonrecurring assets at fair value	$	47,707	$	—	$	—	$	47,707

December 31, 2023
Collateral-dependent loans	$	36,978	$	—	$	—	$	36,978
Other real estate owned	5,324		—		—		5,324


Total nonrecurring assets at fair value	$	42,302	$	—	$	—	$	42,302

Schedule of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities

The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets:


(dollars in thousands)	Fair Value		Valuation Technique	Unobservable Inputs	Range of Discounts	Weighted Average Discount
March 31, 2024
Recurring:
Debt securities available-for-sale	$	960	Discounted cash flows	Probability of Default	11%	11%
				Loss Given Default	44%	44%
Nonrecurring:
Collateral-dependent loans	$	47,147	Third-party appraisals and discounted cash flows	Collateral discounts and discount rates	3% - 60%	28%
Other real estate owned	$	560	Third-party appraisals and sales contracts	Collateral discounts and estimated costs to sell	15% - 27%	23%



December 31, 2023
Recurring:
Debt securities available-for-sale	$	990	Discounted cash flows	Probability of Default	11%	11%
				Loss Given Default	42%	42%
Nonrecurring:
Collateral-dependent loans	$	36,978	Third-party appraisals and discounted cash flows	Collateral discounts and discount rates	11% - 60%	28%
Other real estate owned	$	5,324	Third-party appraisals and sales contracts	Collateral discounts and estimated costs to sell	15% - 33%	22%

Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments

The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows:


			Fair Value Measurements
			March 31, 2024
(dollars in thousands)	Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and due from banks	$	235,931	$	235,931	$	—	$	—	$	235,931
Federal funds sold and interest-bearing accounts	975,321		975,321		—		—		975,321

Debt securities held-to-maturity	147,022		—		126,581		—		126,581

Loans, net	20,233,090		—		—		19,662,474		19,662,474

Financial liabilities:
Deposits	20,997,390		—		20,945,083		—		20,945,083

Other borrowings	631,380		—		617,432		—		617,432
Subordinated deferrable interest debentures	130,814		—		141,659		—		141,659


			Fair Value Measurements
			December 31, 2023
(dollars in thousands)	Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and due from banks	$	230,470	$	230,470	$	—	$	—	$	230,470
Federal funds sold and interest-bearing accounts	936,834		936,834		—		—		936,834

Debt securities held-to-maturity	141,512		—		122,731		—		122,731
Loans, net	19,925,225		—		—		19,332,899		19,332,899

Financial liabilities:
Deposits	20,708,509		—		20,707,463		—		20,707,463

Other borrowings	509,586		—		501,723		—		501,723
Subordinated deferrable interest debentures	130,315		—		141,407		—		141,407

COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Guarantor Obligations

A summary of the Company’s commitments is as follows:


(dollars in thousands)	March 31, 2024		December 31, 2023
Commitments to extend credit	$	3,816,556	$	4,412,818
Unused home equity lines of credit	414,894		386,574
Financial standby letters of credit	39,194		37,546
Mortgage interest rate lock commitments	321,262		171,750

Schedule of Allowance for Credit Loss for Unfunded Commitments

The following table presents activity in the allowance for unfunded commitments for the periods presented:


	Three Months Ended March 31,
(dollars in thousands)	2024		2023
Balance at beginning of period	$	41,558	$	52,411


Provision for unfunded commitments	(4,422)		346
Balance at end of period	$	37,136	$	52,757

SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting, by Reportable Business Segments

The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended March 31, 2024 and 2023:


	Three Months Ended March 31, 2024
(dollars in thousands)	Banking Division		Retail Mortgage Division		Warehouse Lending Division		Premium Finance Division		Total
Interest income	$	235,122	$	55,099	$	16,483	$	22,748	$	329,452
Interest expense	70,654		31,812		10,455		15,143		128,064
Net interest income	164,468		23,287		6,028		7,605		201,388
Provision for credit losses	19,127		2,332		145		(499)		21,105
Noninterest income	26,363		38,765		740		10		65,878
Noninterest expense
Salaries and employee benefits	58,916		21,073		888		2,053		82,930
Occupancy and equipment	11,753		1,049		7		76		12,885
Data processing and communications expenses	13,184		1,366		25		79		14,654
Other expenses	24,447		12,530		237		1,028		38,242
Total noninterest expense	108,300		36,018		1,157		3,236		148,711
Income before income tax expense	63,404		23,702		5,466		4,878		97,450
Income tax expense	16,028		4,978		1,148		984		23,138
Net income	$	47,376	$	18,724	$	4,318	$	3,894	$	74,312

Total assets	$	18,553,964	$	4,971,058	$	897,460	$	1,232,963	$	25,655,445
Goodwill	951,148		—		—		64,498		1,015,646
Other intangible assets, net	78,275		—		—		5,252		83,527


	Three Months Ended March 31, 2023
(dollars in thousands)	Banking Division		Retail Mortgage Division		Warehouse Lending Division		Premium Finance Division		Total
Interest income	$	212,590	$	48,589	$	16,614	$	17,923	$	295,716
Interest expense	35,305		28,562		10,914		9,283		84,064
Net interest income	177,285		20,027		5,700		8,640		211,652
Provision for credit losses	47,036		2,853		(194)		34		49,729
Noninterest income	24,503		31,058		480		9		56,050
Noninterest expense
Salaries and employee benefits	57,751		20,160		802		2,197		80,910
Occupancy and equipment	11,643		1,283		1		59		12,986
Data processing and communications expenses	11,834		1,069		46		85		13,034
Other expenses	19,445		11,747		202		1,097		32,491
Total noninterest expense	100,673		34,259		1,051		3,438		139,421
Income before income tax expense	54,079		13,973		5,323		5,177		78,552
Income tax expense	13,029		2,934		1,118		1,050		18,131
Net income	$	41,050	$	11,039	$	4,205	$	4,127	$	60,421

Total assets	$	19,142,989	$	4,879,135	$	936,169	$	1,130,091	$	26,088,384
Goodwill	951,148		—		—		64,498		1,015,646
Other intangible assets, net	93,285		—		—		8,203		101,488

















Net income	$	47,376	$	18,724	$	4,318	$	—	$	3,894	$	74,312

















Net income	$	41,050	$	11,039	$	4,205	$	—	$	4,127	$	60,421

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Financial Instruments

The following table reflects the notional amount and fair value of derivative instruments not designated as hedging instruments included in the consolidated balance sheets as of March 31, 2024 and December 31, 2023.


	March 31, 2024						December 31, 2023
			Fair Value						Fair Value
(dollars in thousands)	Notional Amount		Derivative Assets(1)		Derivative Liabilities(2)		Notional Amount		Derivative Assets(1)		Derivative Liabilities(2)
Interest rate contracts(3)	$	850,965	$	10,019	$	10,142	$	736,188	$	5,937	$	6,203
Risk participation agreement	26,163		—		32		26,163		—		65
Mortgage derivatives - interest rate lock commitments	321,262		5,752		—		171,750		3,636		—
Mortgage derivatives - forward contracts related to mortgage loans held for sale	856,672		—		1,030		663,015		—		5,790

(1)Derivative assets are included in other assets on the consolidated balance sheets.

(2)Derivative liabilities are included in other liabilities on the consolidated balance sheets.

(3)Includes interest rate contracts for client swaps and offsetting positions.

Schedule of Net Gains (losses) Relating to Free-Standing Derivative Instruments

The net gains (losses) relating to changes in fair value from derivative instruments not designated as hedging instruments are summarized below for the three months ended March 31, 2024 and 2023.


		Three Months Ended March 31,
(dollars in thousands)	Location	2024		2023
Interest rate contracts(1)	Other noninterest income	$	143	$	(326)
Risk participation agreement	Other noninterest income	33		—
Interest rate lock commitments	Mortgage banking activity	2,116		5,013
Forward contracts related to mortgage loans held for sale	Mortgage banking activity	4,760		(7,876)

(1)Gain (loss) represents net fair value adjustments (including credit related adjustments) for client swaps and offsetting positions.

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References + Details

LOAN SERVICING RIGHTS (Tables)

3 Months Ended

Mar. 31, 2024

Transfers and Servicing [Abstract]

Schedule of Carrying Value of Loan Servicing Rights Assets

The carrying value of the loan servicing rights assets is shown in the table below:


(dollars in thousands)	March 31, 2024		December 31, 2023
Loan Servicing Rights
Residential mortgage	$	171,968	$	171,915
SBA	2,301		2,737

Total loan servicing rights	$	174,269	$	174,652

The table below is an analysis of the activity in the Company’s MSRs and valuation allowance:


(dollars in thousands)	Three Months Ended March 31,
Residential mortgage servicing rights	2024		2023
Beginning carrying value, net	$	171,915	$	147,014
Additions	5,456		7,730

Amortization	(5,403)		(4,758)


Ending carrying value, net	$	171,968	$	149,986

The table below is an analysis of the activity in the Company’s SBA loan servicing rights and valuation allowance:


(dollars in thousands)	Three Months Ended March 31,
SBA servicing rights	2024		2023
Beginning carrying value, net	$	2,737	$	3,443
Additions	19		44


Amortization	(455)		(321)

Ending carrying value, net	$	2,301	$	3,166

Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions

The key metrics and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below:


(dollars in thousands)	March 31, 2024			December 31, 2023
Residential mortgage servicing rights
Unpaid principal balance of loans serviced for others	$	12,640,061		$	12,454,454
Composition of residential loans serviced for others:
FHLMC	17.50		%	17.54		%
FNMA	50.48		%	50.51		%
GNMA	32.02		%	31.95		%
Total	100.00		%	100.00		%
Weighted average term (months)	355			355
Weighted average age (months)	29			27
Modeled prepayment speed	8.41		%	8.56		%
Decline in fair value due to a 10% adverse change	(5,424)			(4,492)
Decline in fair value due to a 20% adverse change	(11,079)			(9,444)
Weighted average discount rate	10.73		%	10.98		%
Decline in fair value due to a 10% adverse change	(6,742)			(5,110)
Decline in fair value due to a 20% adverse change	(13,926)			(11,181)


(dollars in thousands)	March 31, 2024			December 31, 2023
SBA servicing rights
Unpaid principal balance of loans serviced for others	$	252,465		$	271,164
Weighted average life (in years)	3.18			3.31
Modeled prepayment speed	21.62		%	20.83		%
Decline in fair value due to a 10% adverse change	(170)			(171)
Decline in fair value due to a 20% adverse change	(324)			(327)
Weighted average discount rate	13.00		%	14.70		%
Decline in fair value due to a 100 basis point adverse change	(66)			(69)
Decline in fair value due to a 200 basis point adverse change	(128)			(135)

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details)	Mar. 31, 2024 branch
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of branches operated	164

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,464,535	$ 1,447,637
Allowance for Credit Losses	(73)	(69)	$ (82)	$ (75)
Gross Unrealized Gains	39	112
Gross Unrealized Losses	(50,082)	(44,736)
Estimated Fair Value	1,414,419	1,402,944
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	712,985	732,636
Allowance for Credit Losses	0	0
Gross Unrealized Gains	8	34
Gross Unrealized Losses	(11,697)	(11,793)
Estimated Fair Value	701,296	720,877
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,020	1,023
Allowance for Credit Losses	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(40)	(38)
Estimated Fair Value	980	985
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	28,136	28,986
Allowance for Credit Losses	0	0
Gross Unrealized Gains	5	9
Gross Unrealized Losses	(1,137)	(944)
Estimated Fair Value	27,004	28,051
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	10,946	10,946
Allowance for Credit Losses	(73)	(69)
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(859)	(850)
Estimated Fair Value	10,014	10,027
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	80,164	53,033
Allowance for Credit Losses	0	0
Gross Unrealized Gains	2	2
Gross Unrealized Losses	(1,737)	(1,519)
Estimated Fair Value	78,429	51,516
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	631,284	621,013
Allowance for Credit Losses	0	0
Gross Unrealized Gains	24	67
Gross Unrealized Losses	(34,612)	(29,592)
Estimated Fair Value	$ 596,696	$ 591,488

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Securities Held-to-Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 147,022	$ 141,512
Gross Unrealized Gains	31	0
Gross Unrealized Losses	(20,472)	(18,781)
Estimated Fair Value	126,581	122,731
State, county and municipal securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	33,668	31,905
Gross Unrealized Gains	2	0
Gross Unrealized Losses	(5,693)	(5,051)
Estimated Fair Value	27,977	26,854
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	113,354	109,607
Gross Unrealized Gains	29	0
Gross Unrealized Losses	(14,779)	(13,730)
Estimated Fair Value	$ 98,604	$ 95,877

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

+ Details

INVESTMENT SECURITIES - Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 306,980
Due from one year to five years	440,409
Due from five to ten years	73,709
Due after ten years	12,153
Mortgage-backed securities	631,284
Amortized Cost	1,464,535	$ 1,447,637
Estimated Fair Value
Due in one year or less	305,330
Due from one year to five years	429,292
Due from five to ten years	72,350
Due after ten years	10,751
Mortgage-backed securities	596,696
Estimated Fair Value	1,414,419	1,402,944
Amortized Cost
Due in one year or less	0
Due from one year to five years	0
Due from five to ten years	0
Due after ten years	33,668
Mortgage-backed securities	113,354
Amortized Cost	147,022	141,512
Estimated Fair Value
Due in one year or less	0
Due from one year to five years	0
Due from five to ten years	0
Due after ten years	27,977
Mortgage-backed securities	98,604
Estimated Fair Value	$ 126,581	$ 122,731

INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	3 Months Ended
INVESTMENT SECURITIES - Narrative (Details) $ in Thousands	Mar. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	28
Allowance for credit loss	$ 73	$ 69	$ 82	$ 75
Unrealized losses	50,082	44,736
Expected credit losses	0
Debt securities, held-to-maturity, allowance for credit loss	$ 0	0
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in portfolio \| security	409
Number of securities in unrealized loss position \| security	400
Number of securities in portfolio \| security	30
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	309
Number of securities in unrealized loss position \| security	21
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	33
Allowance for credit loss	$ 0	0
Unrealized losses	$ 1,737	1,519
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	24
Number of securities in unrealized loss position \| security	7
Allowance for credit loss	$ 0	0
Unrealized losses	$ 1,137	944
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	7
Allowance for credit loss	$ 73	69
Unrealized losses	$ 859	850
U.S. government-sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	1
Allowance for credit loss	$ 0	0
Unrealized losses	$ 40	38
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position \| security	26
Allowance for credit loss	$ 0	0
Unrealized losses	11,697	11,793
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value	$ 459,400	$ 532,600

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Estimated Fair Value
Less Than 12 Months	$ 245,513	$ 162,258
12 Months or More	1,159,293	1,154,553
Total	1,404,806	1,316,811
Unrealized Losses
Less Than 12 Months	(1,576)	(827)
12 Months or More	(48,506)	(43,909)
Total	(50,082)	(44,736)
U.S. Treasuries
Estimated Fair Value
Less Than 12 Months	133,526	159,667
12 Months or More	562,763	537,313
Total	696,289	696,980
Unrealized Losses
Less Than 12 Months	(1,129)	(827)
12 Months or More	(10,568)	(10,966)
Total	(11,697)	(11,793)
U.S. government-sponsored agencies
Estimated Fair Value
Less Than 12 Months	0	0
12 Months or More	980	985
Total	980	985
Unrealized Losses
Less Than 12 Months	0	0
12 Months or More	(40)	(38)
Total	(40)	(38)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	5,362	1,923
12 Months or More	19,502	19,754
Total	24,864	21,677
Unrealized Losses
Less Than 12 Months	(10)	0
12 Months or More	(1,127)	(944)
Total	(1,137)	(944)
Corporate debt securities
Estimated Fair Value
Less Than 12 Months	499	500
12 Months or More	8,515	8,527
Total	9,014	9,027
Unrealized Losses
Less Than 12 Months	(1)	0
12 Months or More	(858)	(850)
Total	(859)	(850)
SBA pool securities
Estimated Fair Value
Less Than 12 Months	58,947	42
12 Months or More	19,333	21,267
Total	78,280	21,309
Unrealized Losses
Less Than 12 Months	(147)	0
12 Months or More	(1,590)	(1,519)
Total	(1,737)	(1,519)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	47,179	126
12 Months or More	548,200	566,707
Total	595,379	566,833
Unrealized Losses
Less Than 12 Months	(289)	0
12 Months or More	(34,323)	(29,592)
Total	$ (34,612)	$ (29,592)

INVESTMENT SECURITIES - Schedule of Held-to-Maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Estimated Fair Value
Less Than 12 Months	$ 8,735	$ 13,612
12 Months or More	111,955	109,119
Total	120,690	122,731
Unrealized Losses
Less Than 12 Months	(272)	(227)
12 Months or More	(20,200)	(18,554)
Total	(20,472)	(18,781)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	453	0
12 Months or More	26,217	26,854
Total	26,670	26,854
Unrealized Losses
Less Than 12 Months	(6)	0
12 Months or More	(5,687)	(5,051)
Total	(5,693)	(5,051)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	8,282	13,612
12 Months or More	85,738	82,265
Total	94,020	95,877
Unrealized Losses
Less Than 12 Months	(266)	(227)
12 Months or More	(14,513)	(13,503)
Total	$ (14,779)	$ (13,730)

INVESTMENT SECURITIES - Schedule of Investments Available-for-sale, Allowance for Credit Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 69	$ 75
Provision for other credit losses	4	7
Ending balance	$ 73	$ 82

INVESTMENT SECURITIES - Schedule of Gain on Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Unrealized holding gains (losses) on equity securities	$ (7)	$ 6
Net gain (loss) on securities	$ (7)	$ 6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 20,600,260	$ 20,269,303
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,758,716	2,688,929
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	232,993	241,552
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	24,022	34,257
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	891,336	818,728
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	477,567	492,668
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	998,726	946,562
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,264,346	2,129,187
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,131,248	8,059,754
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 4,821,306	$ 4,857,666

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income on nonaccrual loans	$ 0	$ 0
Loans, net of unearned income	20,600,260		$ 20,269,303
Unfunded commitments	4,053	$ 843
Unfunded Loan Commitments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unfunded commitments	446		1,500
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0		0
Loan Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 77,400		$ 79,200

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 164,686	$ 151,117
Financing receivable, nonaccrual, no allowance	89,612	86,577
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	16,760	8,059
Financing receivable, nonaccrual, no allowance	4,874	2,049
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	1,306	1,153
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	309	299
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	282	282
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	10,777	11,295
Financing receivable, nonaccrual, no allowance	5,412	9,109
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	135,252	130,029
Financing receivable, nonaccrual, no allowance	79,326	75,419
Real estate – residential \| GNMA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, nonaccrual	$ 84,200	$ 90,200

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total Loans	$ 20,600,260	$ 20,269,303
Loans 90 Days or More Past Due and Still Accruing	15,811	16,988
Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	270,156	272,839
Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	80,636	82,850
Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	31,013	34,281
Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	158,507	155,708
Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	20,330,104	19,996,464
Commercial, financial and agricultural
Financing Receivable, Past Due [Line Items]
Total Loans	2,758,716	2,688,929
Loans 90 Days or More Past Due and Still Accruing	3,925	5,310
Commercial, financial and agricultural \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	30,656	26,195
Commercial, financial and agricultural \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	15,809	11,023
Commercial, financial and agricultural \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	8,410	5,439
Commercial, financial and agricultural \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6,437	9,733
Commercial, financial and agricultural \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,728,060	2,662,734
Consumer
Financing Receivable, Past Due [Line Items]
Total Loans	232,993	241,552
Loans 90 Days or More Past Due and Still Accruing	0	0
Consumer \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	4,251	3,690
Consumer \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	2,341	2,155
Consumer \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,548	1,037
Consumer \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	362	498
Consumer \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	228,742	237,862
Indirect automobile
Financing Receivable, Past Due [Line Items]
Total Loans	24,022	34,257
Loans 90 Days or More Past Due and Still Accruing	0	0
Indirect automobile \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	260	248
Indirect automobile \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	82	153
Indirect automobile \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	60	17
Indirect automobile \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	118	78
Indirect automobile \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	23,762	34,009
Mortgage warehouse
Financing Receivable, Past Due [Line Items]
Total Loans	891,336	818,728
Loans 90 Days or More Past Due and Still Accruing	0	0
Mortgage warehouse \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Mortgage warehouse \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	891,336	818,728
Municipal
Financing Receivable, Past Due [Line Items]
Total Loans	477,567	492,668
Loans 90 Days or More Past Due and Still Accruing	0	0
Municipal \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Municipal \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	477,567	492,668
Premium finance
Financing Receivable, Past Due [Line Items]
Total Loans	998,726	946,562
Loans 90 Days or More Past Due and Still Accruing	11,886	11,678
Premium finance \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	32,191	30,889
Premium finance \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	14,166	12,379
Premium finance \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	6,139	6,832
Premium finance \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	11,886	11,678
Premium finance \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	966,535	915,673
Real estate – construction and development
Financing Receivable, Past Due [Line Items]
Total Loans	2,264,346	2,129,187
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,014	2,376
Real estate – construction and development \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	732	2,094
Real estate – construction and development \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	0	0
Real estate – construction and development \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	282	282
Real estate – construction and development \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	2,263,332	2,126,811
Real estate – commercial and farmland
Financing Receivable, Past Due [Line Items]
Total Loans	8,131,248	8,059,754
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	9,425	13,078
Real estate – commercial and farmland \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	1,858	5,070
Real estate – commercial and farmland \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	429	1,656
Real estate – commercial and farmland \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	7,138	6,352
Real estate – commercial and farmland \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	8,121,823	8,046,676
Real estate – residential
Financing Receivable, Past Due [Line Items]
Total Loans	4,821,306	4,857,666
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential \| Total Loans Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	192,359	196,363
Real estate – residential \| Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	45,648	49,976
Real estate – residential \| Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	14,427	19,300
Real estate – residential \| Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans	132,284	127,087
Real estate – residential \| Current Loans
Financing Receivable, Past Due [Line Items]
Total Loans	$ 4,628,947	$ 4,661,303

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	$ 53,467	$ 40,375
Allowance for Credit Losses	6,320	3,397
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	13,864	5,889
Allowance for Credit Losses	3,061	567
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	380	0
Allowance for Credit Losses	343	0
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	2,140	1,990
Allowance for Credit Losses	77	45
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	280	280
Allowance for Credit Losses	23	23
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	9,867	11,114
Allowance for Credit Losses	67	108
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance	26,936	21,102
Allowance for Credit Losses	$ 2,749	$ 2,654

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans by Risk Grade (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	$ 1,084,997	$ 3,520,850
Year two	2,878,382	5,111,112
Year three	5,211,153	4,336,679
Year four	4,234,733	1,988,570
Year five	1,941,676	1,209,250
Prior	3,348,264	2,289,160
Revolving Loans Amortized Cost Basis	1,901,055	1,813,682
Loans, net of unearned income	20,600,260	20,269,303
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	1,084,967	3,502,909
Year two	2,853,595	5,062,109
Year three	5,160,453	4,228,744
Year four	4,172,561	1,953,577
Year five	1,893,656	1,149,459
Prior	3,199,394	2,188,927
Revolving Loans Amortized Cost Basis	1,856,676	1,761,006
Loans, net of unearned income	20,221,302	19,846,731
6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	13
Year two	1,587	17,471
Year three	1,597	59,123
Year four	5,322	293
Year five	17,796	30,543
Prior	71,719	48,737
Revolving Loans Amortized Cost Basis	39,204	47,545
Loans, net of unearned income	137,225	203,725
7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	30	17,928
Year two	23,200	31,532
Year three	49,103	48,812
Year four	56,850	34,700
Year five	30,224	29,248
Prior	77,151	51,496
Revolving Loans Amortized Cost Basis	5,175	5,131
Loans, net of unearned income	241,733	218,847
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	297,252	894,463
Year two	780,431	762,401
Year three	710,779	393,774
Year four	354,827	96,287
Year five	82,216	60,089
Prior	87,860	47,294
Revolving Loans Amortized Cost Basis	445,351	434,621
Loans, net of unearned income	2,758,716	2,688,929
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	6,172
Current-period gross charge offs, year three	5,557
Current-period gross charge offs, year four	2,662
Current-period gross charge offs, year five	428
Current-period gross charge offs, prior	476
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	15,295
Commercial, financial and agricultural \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	297,252	892,951
Year two	779,128	758,471
Year three	705,529	384,830
Year four	344,701	95,055
Year five	80,504	56,447
Prior	78,229	41,095
Revolving Loans Amortized Cost Basis	433,576	432,472
Loans, net of unearned income	2,718,919	2,661,321
Commercial, financial and agricultural \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	216	335
Year three	1,274	5,722
Year four	1,656	92
Year five	986	109
Prior	982	451
Revolving Loans Amortized Cost Basis	10,266	803
Loans, net of unearned income	15,380	7,512
Commercial, financial and agricultural \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	1,512
Year two	1,087	3,595
Year three	3,976	3,222
Year four	8,470	1,140
Year five	726	3,533
Prior	8,649	5,748
Revolving Loans Amortized Cost Basis	1,509	1,346
Loans, net of unearned income	24,417	20,096
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	19,721	44,890
Year two	28,802	17,847
Year three	15,307	5,919
Year four	4,778	25,988
Year five	23,602	16,035
Prior	34,170	21,494
Revolving Loans Amortized Cost Basis	106,613	109,379
Loans, net of unearned income	232,993	241,552
Current-period gross charge offs, year one	1
Current-period gross charge offs, year two	146
Current-period gross charge offs, year three	71
Current-period gross charge offs, year four	2
Current-period gross charge offs, year five	290
Current-period gross charge offs, prior	383
Current-period gross charge offs, revolving loans amortized cost basis	198
Current-period gross charge offs	1,091
Consumer \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	19,721	44,736
Year two	28,572	17,661
Year three	15,117	5,878
Year four	4,738	25,654
Year five	23,350	15,838
Prior	33,590	20,937
Revolving Loans Amortized Cost Basis	106,128	109,214
Loans, net of unearned income	231,216	239,918
Consumer \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	5
Year three	5	0
Year four	0	0
Year five	0	0
Prior	23	26
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	28	31
Consumer \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	154
Year two	230	181
Year three	185	41
Year four	40	334
Year five	252	197
Prior	557	531
Revolving Loans Amortized Cost Basis	485	165
Loans, net of unearned income	1,749	1,603
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	6,141
Prior	24,022	28,116
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	24,022	34,257
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	65
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	65
Indirect automobile \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	6,086
Prior	23,584	27,646
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	23,584	33,732
Indirect automobile \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	55
Prior	438	470
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	438	525
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	891,336	818,728
Loans, net of unearned income	891,336	818,728
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Mortgage warehouse \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	863,383	772,366
Loans, net of unearned income	863,383	772,366
Mortgage warehouse \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	27,953	46,362
Loans, net of unearned income	27,953	46,362
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	12,903	14,216
Year two	9,407	27,346
Year three	29,637	48,941
Year four	37,933	177,156
Year five	170,942	14,655
Prior	214,285	208,236
Revolving Loans Amortized Cost Basis	2,460	2,118
Loans, net of unearned income	477,567	492,668
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Municipal \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	12,903	14,216
Year two	9,407	27,346
Year three	29,637	48,941
Year four	37,933	177,156
Year five	170,942	14,655
Prior	214,285	208,236
Revolving Loans Amortized Cost Basis	2,460	2,118
Loans, net of unearned income	477,567	492,668
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	511,214	939,707
Year two	484,852	4,939
Year three	1,502	1,916
Year four	1,158	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	998,726	946,562
Current-period gross charge offs, year one	7
Current-period gross charge offs, year two	1,831
Current-period gross charge offs, year three	168
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	2,006
Premium finance \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	511,184	928,930
Year two	473,140	4,038
Year three	1,358	1,916
Year four	1,158	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	986,840	934,884
Premium finance \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	30	10,777
Year two	11,712	901
Year three	144	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	11,886	11,678
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	108,222	457,077
Year two	408,264	939,175
Year three	1,089,888	506,766
Year four	467,397	58,840
Year five	36,444	54,646
Prior	78,613	31,021
Revolving Loans Amortized Cost Basis	75,518	81,662
Loans, net of unearned income	2,264,346	2,129,187
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Real estate – construction and development \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	108,222	457,077
Year two	408,184	938,909
Year three	1,089,607	505,254
Year four	467,028	58,840
Year five	36,444	54,646
Prior	77,819	30,042
Revolving Loans Amortized Cost Basis	75,518	81,662
Loans, net of unearned income	2,262,822	2,126,430
Real estate – construction and development \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	0	0
Year three	281	0
Year four	68	0
Year five	0	0
Prior	301	479
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	650	479
Real estate – construction and development \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	80	266
Year three	0	1,512
Year four	301	0
Year five	0	0
Prior	493	500
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	874	2,278
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	75,366	450,743
Year two	462,281	1,908,047
Year three	1,947,856	2,202,740
Year four	2,210,850	1,093,395
Year five	1,104,299	801,946
Prior	2,234,410	1,502,677
Revolving Loans Amortized Cost Basis	96,186	100,206
Loans, net of unearned income	8,131,248	8,059,754
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Real estate – commercial and farmland \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	75,366	450,315
Year two	460,496	1,890,498
Year three	1,930,487	2,133,833
Year four	2,191,428	1,090,735
Year five	1,085,100	765,640
Prior	2,143,332	1,437,323
Revolving Loans Amortized Cost Basis	96,186	100,206
Loans, net of unearned income	7,982,395	7,868,550
Real estate – commercial and farmland \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	0
Year two	1,359	17,131
Year three	0	53,329
Year four	3,527	0
Year five	16,579	30,200
Prior	69,058	46,370
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	90,523	147,030
Real estate – commercial and farmland \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	428
Year two	426	418
Year three	17,369	15,578
Year four	15,895	2,660
Year five	2,620	6,106
Prior	22,020	18,984
Revolving Loans Amortized Cost Basis	0	0
Loans, net of unearned income	58,330	44,174
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	60,319	719,754
Year two	704,345	1,451,357
Year three	1,416,184	1,176,623
Year four	1,157,790	536,904
Year five	524,173	255,738
Prior	674,904	450,322
Revolving Loans Amortized Cost Basis	283,591	266,968
Loans, net of unearned income	4,821,306	4,857,666
Current-period gross charge offs, year one	0
Current-period gross charge offs, year two	0
Current-period gross charge offs, year three	0
Current-period gross charge offs, year four	0
Current-period gross charge offs, year five	0
Current-period gross charge offs, prior	0
Current-period gross charge offs, revolving loans amortized cost basis	0
Current-period gross charge offs	0
Real estate – residential \| Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	60,319	714,684
Year two	694,668	1,425,186
Year three	1,388,718	1,148,092
Year four	1,125,575	506,137
Year five	497,316	236,147
Prior	628,555	423,648
Revolving Loans Amortized Cost Basis	279,425	262,968
Loans, net of unearned income	4,674,576	4,716,862
Real estate – residential \| 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	13
Year two	12	0
Year three	37	72
Year four	71	201
Year five	231	234
Prior	1,355	1,411
Revolving Loans Amortized Cost Basis	985	380
Loans, net of unearned income	2,691	2,311
Real estate – residential \| 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Year one	0	5,057
Year two	9,665	26,171
Year three	27,429	28,459
Year four	32,144	30,566
Year five	26,626	19,357
Prior	44,994	25,263
Revolving Loans Amortized Cost Basis	3,181	3,620
Loans, net of unearned income	144,039	$ 138,493
Total Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current-period gross charge offs, year one	8
Current-period gross charge offs, year two	8,149
Current-period gross charge offs, year three	5,796
Current-period gross charge offs, year four	2,664
Current-period gross charge offs, year five	718
Current-period gross charge offs, prior	924
Current-period gross charge offs, revolving loans amortized cost basis	198
Current-period gross charge offs	$ 18,457

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	$ 307,100	$ 205,677
Provision for loan losses	25,523	49,376
Loans charged off	(18,457)	(14,956)
Recoveries of loans previously charged off	5,857	4,272
Ending balance, Allowance	320,023	242,658
Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		(1,711)
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	64,053	39,455
Provision for loan losses	12,147	16,078
Loans charged off	(15,295)	(12,233)
Recoveries of loans previously charged off	2,899	2,043
Ending balance, Allowance	63,804	45,238
Commercial, financial and agricultural \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		(105)
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	3,902	5,413
Provision for loan losses	900	323
Loans charged off	(1,091)	(1,140)
Recoveries of loans previously charged off	192	297
Ending balance, Allowance	3,903	4,893
Consumer \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		0
Indirect automobile
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	50	174
Provision for loan losses	(134)	(219)
Loans charged off	(65)	(34)
Recoveries of loans previously charged off	185	216
Ending balance, Allowance	36	137
Indirect automobile \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		0
Mortgage warehouse
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	1,678	2,118
Provision for loan losses	145	(194)
Loans charged off	0	0
Recoveries of loans previously charged off	0	0
Ending balance, Allowance	1,823	1,924
Municipal
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	345	357
Provision for loan losses	(282)	(3)
Loans charged off	0	0
Recoveries of loans previously charged off	0	0
Ending balance, Allowance	63	354
Municipal \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		0
Premium finance
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	602	1,025
Provision for loan losses	(431)	(93)
Loans charged off	(2,006)	(1,421)
Recoveries of loans previously charged off	2,451	1,382
Ending balance, Allowance	616	893
Premium finance \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		0
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	61,017	32,659
Provision for loan losses	11,148	10,119
Loans charged off	0	0
Recoveries of loans previously charged off	3	100
Ending balance, Allowance	72,168	42,841
Real estate – construction and development \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		(37)
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	110,097	67,433
Provision for loan losses	474	20,369
Loans charged off	0	0
Recoveries of loans previously charged off	85	44
Ending balance, Allowance	110,656	87,124
Real estate – commercial and farmland \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		(722)
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	65,356	57,043
Provision for loan losses	1,556	2,996
Loans charged off	0	(128)
Recoveries of loans previously charged off	42	190
Ending balance, Allowance	$ 66,954	59,254
Real estate – residential \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		(847)
Mortgage Ware house Portfolio Segment \| Accounting Standards Update 2022-02
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance		$ 0

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loans Modified of Amortized Cost Basis (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 4,053	$ 843
Percentage of Total Class of Financial Receivable	0.00%	0.00%
Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 843
Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 3,519
Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	534
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 4,053
Percentage of Total Class of Financial Receivable	0.10%
Real estate – residential \| Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 3,519
Financing receivable, modified, weighted average term increase from modification	76 months
Real estate – residential \| Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 534
Financing receivable, modified, weighted average term increase from modification	134 months
Financing receivable, modified, weighted average interest rate decrease from modification	1.50%
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 843
Percentage of Total Class of Financial Receivable		0.00%
Financing receivable, modified, weighted average interest rate decrease from modification		32.00%
Commercial, financial and agricultural \| Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		$ 843

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Depicts Performance of Loans Modified In Last 12 Months (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 23,429	$ 20,365
Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,977
Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,215
Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,306
Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	456
Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	19,451	15,823
Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	648	2,195
Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	235	442
Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	3,095	1,905
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	5,029	5,172
Commercial, financial and agricultural \| Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	5,029	4,018
Commercial, financial and agricultural \| Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	355
Commercial, financial and agricultural \| Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	0
Commercial, financial and agricultural \| Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	799
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	6,990	7,821
Real estate – commercial and farmland \| Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,115
Real estate – commercial and farmland \| Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – commercial and farmland \| Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,115
Real estate – commercial and farmland \| Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0
Real estate – commercial and farmland \| Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	5,875	6,692
Real estate – commercial and farmland \| Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	1,129
Real estate – commercial and farmland \| Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	0	0
Real estate – commercial and farmland \| Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,115	0
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	11,410	7,372
Real estate – residential \| Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,862
Real estate – residential \| Term Extension
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,215
Real estate – residential \| Payment Deferral
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	191
Real estate – residential \| Combination of Term Extension and Rate Reduction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	456
Real estate – residential \| Current Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	8,547	5,113
Real estate – residential \| Loans 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	648	711
Real estate – residential \| Loans 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	235	442
Real estate – residential \| Loans 90 or More Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 1,980	$ 1,106

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 130,814	$ 130,315
Other borrowings	631,380	509,586
Fixed Rate Advance due January 10, 2024; fixed interest rate of $5.450%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	5.45%
Fixed Rate Advance due January 17, 2024; fixed interest rate of $5.460%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	5.46%
Fixed Rate Advance due April 15, 2024; fixed interest rate of 5.440%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	5.44%
Fixed Rate Advance due April 19, 2024; fixed interest rate of 5.470%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 25,000	0
Debt instrument, interest rate, effective percentage	5.47%
Daily Rate Credit due December 11, 2024, variable interest rate of $5.580%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 200,000	0
Basis spread on variable rate	5.58%
Fixed Rate Advance due March 3, 2025; fixed interest rate of $1.208%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.208%
Fixed Rate Advance due March 2, 2027; fixed interest rate of $1.445%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.445%
Fixed Rate Advance due March 4, 2030; fixed interest rate of $1.606%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	15,000
Debt instrument, interest rate, effective percentage	1.606%
Fixed Rate Advance due December 9, 2030; fixed interest rate of $4.550%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,375	1,378
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of $4.550%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 952	954
Debt instrument, interest rate, effective percentage	4.55%
Principal Reducing Advance due September 29, 2031; fixed interest rate of $3.095%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,092	1,128
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,220 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 104,530	106,704
Debt instrument, interest rate, effective percentage	4.25%
Unamortized debt issuance expense	$ 1,220	1,296
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $1,220 and $1,296, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% \| Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.94%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $743 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 74,743	75,784
Debt instrument, interest rate, effective percentage	5.875%
Unaccreted purchase accounting fair value adjustment	$ 743	784
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $743 and $784, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% \| London Interbank Offered Rate (LIBOR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.63%
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,312 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 108,688	108,638
Debt instrument, interest rate, effective percentage	3.875%
Unamortized debt issuance expense	$ 1,312	1,362
Subordinated notes payable due October 1, 2030 net of unamortized debt issuance cost of $1,312 and $1,362, respectively; fixed interest rate of 3.875% through September 30, 2025; variable interest rate thereafter at three-month SOFR plus 3.753% \| Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.753%
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50%
Other Borrowings [Line Items]
Other borrowings	$ 10,000	10,000
Advance from correspondent bank due November 28, 2024; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.50% \| Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.50%
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65%
Other Borrowings [Line Items]
Other borrowings	$ 10,000	$ 10,000
Advance from correspondent bank due December 1, 2025; secured by a loan receivable; variable interest rate at one-month SOFR plus 2.65% \| Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.65%

OTHER BORROWINGS - Narrative (Details) $ in Millions	Mar. 31, 2024 USD ($)
Debt Disclosure [Abstract]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 4,150.0
Credit arrangements for federal funds purchase	127.0
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	3,450.0
Loans pledged at federal reserve discount window available for borrowing	$ 2,630.0

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 3,426,747	$ 3,197,400
Unrealized (loss) gain on debt securities available-for-sale, net of tax	(4,020)	10,926
Balance at end of period	3,484,738	3,253,195
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(35,939)	(46,507)
Balance at end of period	(39,959)	(35,581)
Unrealized Gain (Loss) on Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(35,939)	(46,507)
Unrealized (loss) gain on debt securities available-for-sale, net of tax	(4,020)	10,926
Balance at end of period	$ (39,959)	$ (35,581)

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481372/852-10-55-10

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-12

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2

+ Details

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares	3 Months Ended
WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	68,808,393	69,171,562
Common share equivalents:
Stock options (in shares)	0	242
Nonvested restricted share grants (in shares)	126,032	98,033
Performance share units (in shares)	79,691	52,827
Average common shares outstanding, assuming dilution (in shares)	69,014,116	69,322,664
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	0	84,487

FAIR VALUE MEASURES - Loans Held for Sale Under the Fair Value Option (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	$ 364,332	$ 281,332
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	363,002	281,332
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total loans held for sale	$ 1,330	$ 0

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Net (losses) gains from change in fair value of mortgages loans held for sale	$ (413)	$ 5,600
Net gains (losses) from change in fair value of derivative financial instruments	$ 6,900	$ (2,900)

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance of Loans Held for Sale Measured at Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of SBA loans held for sale	$ 364,332	$ 281,332
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	363,002	281,332
Aggregate unpaid principal balance of loans held for sale	355,998	273,915
Past-due loans of 90 days or more	463	781
Nonaccrual loans	463	781
Unpaid principal balance of nonaccrual loans	453	774
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of SBA loans held for sale	1,330	0
Aggregate unpaid principal balance of loans held for sale	$ 1,203	$ 0

FAIR VALUE MEASURES - Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 364,332	$ 281,332
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	364,332	281,332
Total recurring assets at fair value	1,794,522	1,693,849
Total recurring liabilities at fair value	11,204	11,993
Fair Value, Measurements, Recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Total recurring assets at fair value	701,296	720,877
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	364,332	281,332
Total recurring assets at fair value	1,092,266	971,982
Total recurring liabilities at fair value	11,204	11,993
Fair Value, Measurements, Recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	960	990
Loans held for sale	0	0
Total recurring assets at fair value	960	990
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring \| Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	10,019	5,937
Derivative liability	10,142	6,203
Fair Value, Measurements, Recurring \| Derivative financial instruments \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring \| Derivative financial instruments \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	10,019	5,937
Derivative liability	10,142	6,203
Fair Value, Measurements, Recurring \| Derivative financial instruments \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring \| Risk participation agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	32
Fair Value, Measurements, Recurring \| Risk participation agreement \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Measurements, Recurring \| Risk participation agreement \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	32
Fair Value, Measurements, Recurring \| Risk participation agreement \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability
Fair Value, Measurements, Recurring \| Mortgage banking derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	5,752	3,636
Derivative liability	1,030	5,790
Fair Value, Measurements, Recurring \| Mortgage banking derivative instruments \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring \| Mortgage banking derivative instruments \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	5,752	3,636
Derivative liability	1,030	5,790
Fair Value, Measurements, Recurring \| Mortgage banking derivative instruments \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring \| U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	701,296	720,877
Fair Value, Measurements, Recurring \| U.S. Treasuries \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	701,296	720,877
Fair Value, Measurements, Recurring \| U.S. Treasuries \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| U.S. Treasuries \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| U.S. government-sponsored agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	980	985
Fair Value, Measurements, Recurring \| U.S. government-sponsored agencies \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| U.S. government-sponsored agencies \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	980	985
Fair Value, Measurements, Recurring \| U.S. government-sponsored agencies \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| State, county and municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	27,004	28,051
Fair Value, Measurements, Recurring \| State, county and municipal securities \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| State, county and municipal securities \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	27,004	28,051
Fair Value, Measurements, Recurring \| State, county and municipal securities \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	10,014	10,027
Fair Value, Measurements, Recurring \| Corporate debt securities \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| Corporate debt securities \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	9,054	9,037
Fair Value, Measurements, Recurring \| Corporate debt securities \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	960	990
Fair Value, Measurements, Recurring \| SBA pool securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	78,429	51,516
Fair Value, Measurements, Recurring \| SBA pool securities \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| SBA pool securities \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	78,429	51,516
Fair Value, Measurements, Recurring \| SBA pool securities \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	596,696	591,488
Fair Value, Measurements, Recurring \| Mortgage-backed securities \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring \| Mortgage-backed securities \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	596,696	591,488
Fair Value, Measurements, Recurring \| Mortgage-backed securities \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale, at fair value	$ 0	$ 0

FAIR VALUE MEASURES - Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	$ 47,707	$ 42,302
Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	47,147	36,978
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	560	5,324
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 1 \| Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 1 \| Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2 \| Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 2 \| Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	0	0
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	47,707	42,302
Level 3 \| Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	47,147	36,978
Level 3 \| Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total nonrecurring assets at fair value	$ 560	$ 5,324

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned	$ 2,158	$ 6,199
Fair Value, Measurements, Recurring \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, at fair value	960	990
Fair Value, Measurements, Nonrecurring \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans	47,147	36,978
Other real estate owned	$ 560	$ 5,324
Discounted cash flows \| Discount rate \| Fair Value, Measurements, Recurring \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.11	0.11
Discounted cash flows \| Discount rate \| Fair Value, Measurements, Recurring \| Weighted Average Discount \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.11	0.11
Discounted cash flows \| Loss Given Default \| Fair Value, Measurements, Recurring \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.44	0.42
Discounted cash flows \| Loss Given Default \| Fair Value, Measurements, Recurring \| Weighted Average Discount \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available for sale, measurement input	0.44	0.42
Third-party appraisals and discounted cash flows \| Collateral discounts and discount rates \| Fair Value, Measurements, Nonrecurring \| Minimum \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	3.00%	11.00%
Third-party appraisals and discounted cash flows \| Collateral discounts and discount rates \| Fair Value, Measurements, Nonrecurring \| Maximum \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	60.00%	60.00%
Third-party appraisals and discounted cash flows \| Collateral discounts and discount rates \| Fair Value, Measurements, Nonrecurring \| Weighted Average Discount \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral-dependent loans, measurement input	28.00%	28.00%
Third-party appraisals and sales contracts \| Collateral discounts and estimated costs to sell \| Fair Value, Measurements, Nonrecurring \| Minimum \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.15	0.15
Third-party appraisals and sales contracts \| Collateral discounts and estimated costs to sell \| Fair Value, Measurements, Nonrecurring \| Maximum \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.27	0.33
Third-party appraisals and sales contracts \| Collateral discounts and estimated costs to sell \| Fair Value, Measurements, Nonrecurring \| Weighted Average Discount \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.23	0.22

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial assets:
Cash and due from banks	$ 235,931	$ 230,470
Debt securities held-to-maturity	126,581	122,731
Financial liabilities:
Other borrowings	631,380	509,586
Subordinated deferrable interest debentures	130,814	130,315
Carrying Amount
Financial assets:
Cash and due from banks	235,931	230,470
Federal funds sold and interest-bearing accounts	975,321	936,834
Debt securities held-to-maturity	147,022	141,512
Loans, net	20,233,090	19,925,225
Financial liabilities:
Deposits	20,997,390	20,708,509
Other borrowings	631,380	509,586
Subordinated deferrable interest debentures	130,814	130,315
Fair Value
Financial assets:
Cash and due from banks	235,931	230,470
Federal funds sold and interest-bearing accounts	975,321	936,834
Debt securities held-to-maturity	126,581	122,731
Loans, net	19,662,474	19,332,899
Financial liabilities:
Deposits	20,945,083	20,707,463
Other borrowings	617,432	501,723
Subordinated deferrable interest debentures	141,659	141,407
Fair Value \| Level 1
Financial assets:
Cash and due from banks	235,931	230,470
Federal funds sold and interest-bearing accounts	975,321	936,834
Debt securities held-to-maturity	0	0
Loans, net	0	0
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
Fair Value \| Level 2
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Debt securities held-to-maturity	126,581	122,731
Loans, net	0	0
Financial liabilities:
Deposits	20,945,083	20,707,463
Other borrowings	617,432	501,723
Subordinated deferrable interest debentures	141,659	141,407
Fair Value \| Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Debt securities held-to-maturity	0	0
Loans, net	19,662,474	19,332,899
Financial liabilities:
Deposits	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 3,816,556	$ 4,412,818
Unused home equity lines of credit	414,894	386,574
Financial standby letters of credit	39,194	37,546
Mortgage interest rate lock commitments	$ 321,262	$ 171,750

COMMITMENTS AND CONTINGENCIES - Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Provision for unfunded commitments	$ 25,523	$ 49,376
Unfunded Loan Commitments
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	41,558	52,411
Provision for unfunded commitments	(4,422)	346
Ending balance, Allowance	$ 37,136	$ 52,757

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Billions	Mar. 31, 2024 USD ($)
Federal Home Loan Bank \| Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 1.0

SEGMENT REPORTING - Narrative (Details)	3 Months Ended
SEGMENT REPORTING - Narrative (Details)	Mar. 31, 2024 segment
Segment Reporting [Abstract]
Reportable segments	4

SEGMENT REPORTING - Schedule of Segment Reporting, by Reportable Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Interest income	$ 329,452	$ 295,716
Interest expense	128,064	84,064
Net interest income	201,388	211,652
Provision for credit losses	21,105	49,729
Noninterest income	65,878	56,050
Noninterest expense
Salaries and employee benefits	82,930	80,910
Occupancy and equipment	12,885	12,986
Data processing and communications expenses	14,654	13,034
Other expenses	38,242	32,491
Total noninterest expense	148,711	139,421
Income before income tax expense	97,450	78,552
Income tax expense	23,138	18,131
Net income	74,312	60,421
Total assets	25,655,445	26,088,384	$ 25,203,699
Goodwill	1,015,646	1,015,646	1,015,646
Other intangible assets, net	83,527	101,488	$ 87,949
Banking Division
Segment Reporting Information [Line Items]
Interest income	235,122	212,590
Interest expense	70,654	35,305
Net interest income	164,468	177,285
Provision for credit losses	19,127	47,036
Noninterest income	26,363	24,503
Noninterest expense
Salaries and employee benefits	58,916	57,751
Occupancy and equipment	11,753	11,643
Data processing and communications expenses	13,184	11,834
Other expenses	24,447	19,445
Total noninterest expense	108,300	100,673
Income before income tax expense	63,404	54,079
Income tax expense	16,028	13,029
Net income	47,376	41,050
Total assets	18,553,964	19,142,989
Goodwill	951,148	951,148
Other intangible assets, net	78,275	93,285
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	55,099	48,589
Interest expense	31,812	28,562
Net interest income	23,287	20,027
Provision for credit losses	2,332	2,853
Noninterest income	38,765	31,058
Noninterest expense
Salaries and employee benefits	21,073	20,160
Occupancy and equipment	1,049	1,283
Data processing and communications expenses	1,366	1,069
Other expenses	12,530	11,747
Total noninterest expense	36,018	34,259
Income before income tax expense	23,702	13,973
Income tax expense	4,978	2,934
Net income	18,724	11,039
Total assets	4,971,058	4,879,135
Goodwill	0	0
Other intangible assets, net	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	16,483	16,614
Interest expense	10,455	10,914
Net interest income	6,028	5,700
Provision for credit losses	145	(194)
Noninterest income	740	480
Noninterest expense
Salaries and employee benefits	888	802
Occupancy and equipment	7	1
Data processing and communications expenses	25	46
Other expenses	237	202
Total noninterest expense	1,157	1,051
Income before income tax expense	5,466	5,323
Income tax expense	1,148	1,118
Net income	4,318	4,205
Total assets	897,460	936,169
Goodwill	0	0
Other intangible assets, net	0	0
SBA Division
Noninterest expense
Net income	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income	22,748	17,923
Interest expense	15,143	9,283
Net interest income	7,605	8,640
Provision for credit losses	(499)	34
Noninterest income	10	9
Noninterest expense
Salaries and employee benefits	2,053	2,197
Occupancy and equipment	76	59
Data processing and communications expenses	79	85
Other expenses	1,028	1,097
Total noninterest expense	3,236	3,438
Income before income tax expense	4,878	5,177
Income tax expense	984	1,050
Net income	3,894	4,127
Total assets	1,232,963	1,130,091
Goodwill	64,498	64,498
Other intangible assets, net	$ 5,252	$ 8,203

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Interest rate contracts
Derivative [Line Items]
Notional Amount	$ 850,965	$ 736,188
Derivative Assets	10,019	5,937
Derivative Liabilities	10,142	6,203
Risk participation agreement \| Mortgages
Derivative [Line Items]
Notional Amount	26,163	26,163
Derivative Assets	0	0
Derivative Liabilities	32	65
Mortgage derivatives - interest rate lock commitments \| Mortgages
Derivative [Line Items]
Notional Amount	321,262	171,750
Derivative Assets	5,752	3,636
Derivative Liabilities	0	0
Mortgage derivatives - forward contracts related to mortgage loans held for sale \| Mortgages
Derivative [Line Items]
Notional Amount	856,672	663,015
Derivative Assets	0	0
Derivative Liabilities	$ 1,030	$ 5,790

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Net Gains (Losses) Relating to Free-Standing Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Other noninterest income \| Interest rate contracts
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 143	$ (326)
Other noninterest income \| Risk participation agreement
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	33	0
Mortgage banking activity \| Interest Rate Lock Commitments
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	2,116	5,013
Mortgage banking activity \| Mortgage derivatives - forward contracts related to mortgage loans held for sale
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 4,760	$ (7,876)

LOAN SERVICING RIGHTS - Schedule of Carrying Value of Loan Servicing Rights Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	$ 174,269	$ 174,652
Residential mortgage
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	171,968	171,915	$ 149,986	$ 147,014
SBA
Servicing Assets at Fair Value [Line Items]
Total loan servicing rights	$ 2,301	$ 2,737	$ 3,166	$ 3,443

LOAN SERVICING RIGHTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Residential mortgage
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 17,200	$ 14,200
SBA servicing rights
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 592	$ 752

LOAN SERVICING RIGHTS - Schedule of Activity of Servicing Rights (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	$ 174,652
Ending balance	174,269
Residential mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	171,915	$ 147,014
Additions	5,456	7,730
Amortization	(5,403)	(4,758)
Ending balance	171,968	149,986
SBA servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	2,737	3,443
Additions	19	44
Amortization	(455)	(321)
Ending balance	$ 2,301	$ 3,166

LOAN SERVICING RIGHTS - Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Residential mortgage
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 12,640,061	$ 12,454,454
Composition of residential loans serviced for others	100.00%	100.00%
Weighted average term (months) and (years)	355 months	355 months
Weighted average age (months)	29 months	27 months
Modeled prepayment speed	8.41%	8.56%
Decline in fair value due to a 10% adverse change	$ (5,424)	$ (4,492)
Decline in fair value due to a 20% adverse change	$ (11,079)	$ (9,444)
Weighted average discount rate	10.73%	10.98%
Decline in fair value due to 10% and 100 basis points adverse change	$ (6,742)	$ (5,110)
Decline in fair value due to a 20% and 200 basis points adverse change	$ (13,926)	$ (11,181)
Residential mortgage \| FHLMC
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Composition of residential loans serviced for others	17.50%	17.54%
Residential mortgage \| FNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Composition of residential loans serviced for others	50.48%	50.51%
Residential mortgage \| GNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Composition of residential loans serviced for others	32.02%	31.95%
SBA servicing rights
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 252,465	$ 271,164
Weighted average term (months) and (years)	3 years 2 months 4 days	3 years 3 months 21 days
Modeled prepayment speed	21.62%	20.83%
Decline in fair value due to a 10% adverse change	$ (170)	$ (171)
Decline in fair value due to a 20% adverse change	$ (324)	$ (327)
Weighted average discount rate	13.00%	14.70%
Decline in fair value due to 10% and 100 basis points adverse change	$ (66)	$ (69)
Decline in fair value due to a 20% and 200 basis points adverse change	$ (128)	$ (135)

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

- Definition

Indicates amendment to accounting standards.

+ References

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+ Details