SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

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
Securities	2	91
Loans and Leases	3	95
Allowance for Credit Losses and FDMs	4	97
Premises, Equipment and Software	5	111
Mortgage Servicing Rights	6	112
Leases	7	114
Goodwill and Intangible Assets	8	115
Variable Interest Entities	9	117
Derivative Instruments	12	123
Employee Benefits	13	126
Treasury Stock	15	129
Employee Share-Based Compensation	16	131
Fair Value Measurement	18	134
Revenue Recognition	19	140
Income Taxes	21	143
Earnings Per Share	22	146
Business Segments	24	148

Schedule of new accounting pronouncements and changes in accounting principles

Pronouncement	Summary of Guidance	Effects on Financial Statements
Improvements to Income Tax Disclosures Issued December 2023	•Requires a tabular income tax rate reconciliation that includes specific categories and other significant categories, disaggregated by nature, that exceed 5% of income tax expense at the statutory tax rate •Requires disclosure of income taxes paid, net of refunds received, disaggregated by federal, state, and foreign taxes, and further disaggregated by individual jurisdictions that exceed 5% of total income taxes paid, net of refunds received •Requires disclosure of pre-tax income disaggregated between domestic and foreign, and income tax expense disaggregated by federal, state, and foreign	•The Company adopted the new ASU on January 1, 2025 on a retrospective basis, effective for annual financial statements for the year ended December 31, 2025 •Required disclosures for income taxes are included in Note 21