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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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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.

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