SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of significant accounting policies locations

The following table identifies the Company’s significant accounting policies and the Note and Page where a detailed description of each policy can be found.

	Note	Page
Cash and Due From Banks	3	95
Securities	4	95
Loans and Leases	5	99
Allowance for Credit Losses and FDMs	6	101
Premises, Equipment and Software	7	115
Mortgage Servicing Rights	8	116
Leases	9	118
Goodwill and Intangible Assets	10	120
Variable Interest Entities	11	121
Derivative Instruments	14	126
Employee Benefits	15	130
Treasury Stock	17	132
Employee Share-Based Compensation	18	134
Fair Value Measurement	20	137
Revenue Recognition	21	143
Income Taxes	23	145
Earnings Per Share	24	148
Business Segments	26	150

Schedule of new accounting pronouncements and changes in accounting principles

Pronouncement	Summary of Guidance	Effects on Financial Statements
Improvements to Reportable Segment Disclosures Issued November 2023	•Requires disclosure of significant segment expenses regularly provided to the CODM •Requires disclosure of an amount for other segment items by reportable segment and a description of its composition •Requires disclosure of the title and position of the CODM	•The Company adopted the new standard on January 1, 2024, effective for annual financial statements for the year ended December 31, 2024 and subsequent interim periods beginning in 2025. •Required disclosures and discussion of significant accounting policies for business operating segments are included in Note 26.