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REGULATORY MATTERS | 12 Months Ended
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Dec. 31, 2024
Banking and Thrift, Interest [Abstract] |
REGULATORY MATTERS | REGULATORY MATTERS The Bank is subject to certain restrictions on the amount of dividends that may be declared without prior regulatory approval. At December 31, 2024, $196.0 million of retained earnings were available for dividend declaration without regulatory approval. The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Under the regulatory capital frameworks adopted by the Federal Reserve and the FDIC, Ameris and the Bank must each maintain a common equity Tier 1 capital to total risk-weighted assets ratio of at least 4.5%, a Tier 1 capital to total risk-weighted assets ratio of at least 6%, a total capital to total risk-weighted assets ratio of at least 8% and a leverage ratio of Tier 1 capital to average total consolidated assets of at least 4%. Ameris and the Bank are also required to maintain a capital conservation buffer of common equity Tier 1 capital of at least 2.5% of risk-weighted assets in addition to the minimum risk-based capital ratios in order to avoid certain restrictions on capital distributions and discretionary bonus payments. In March 2020, the Office of the Comptroller of the Currency, the Federal Reserve and the FDIC issued an interim final rule that delays the estimated impact on regulatory capital stemming from the implementation of CECL. The interim final rule provides banking organizations that implement CECL in 2020 the option to delay for two years an estimate of CECL’s effect on regulatory capital, relative to the incurred loss methodology’s effect on regulatory capital, followed by a three-year transition period. As a result, the Company and Bank elected the five-year transition relief allowed under the interim final rule effective March 31, 2020. As of December 31, 2024 and 2023, the most recent notification from the regulatory authorities categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier 1 risk-based, Common Equity Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following table. There are no conditions or events since that notification that management believes have changed the Bank’s category. Prompt corrective action provisions are not applicable to bank holding companies. The Company’s and Bank’s actual capital amounts and ratios are presented in the following table.
| Actual |  | For Capital Adequacy Purposes |  | To Be Well Capitalized Under Prompt Corrective Action Provisions
(dollars in thousands) | Amount |  | Ratio |  | Amount |  | Ratio |  | Amount |  | Ratio
As of December 31, 2024 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Ratio (tier 1 capital to average assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,729,727 |  |  | 10.74 | % |  | $ | 1,016,543 |  |  | 4.00 | % |  |  |  | —N/A—
Bank | $ | 2,834,667 |  |  | 11.17 | % |  | $ | 1,015,484 |  |  | 4.00 | % |  | $ | 1,269,354 |  |  | 5.00 | %
CET1 Ratio (common equity tier 1 capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,729,727 |  |  | 12.65 | % |  | $ | 1,510,315 |  |  | 7.00 | % |  |  |  | —N/A—
Bank | $ | 2,834,667 |  |  | 13.15 | % |  | $ | 1,509,040 |  |  | 7.00 | % |  | $ | 1,401,251 |  |  | 6.50 | %
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,729,727 |  |  | 12.65 | % |  | $ | 1,833,954 |  |  | 8.50 | % |  |  |  | —N/A—
Bank | $ | 2,834,667 |  |  | 13.15 | % |  | $ | 1,832,406 |  |  | 8.50 | % |  | $ | 1,724,617 |  |  | 8.00 | %
Total Capital Ratio (total capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 3,316,661 |  |  | 15.37 | % |  | $ | 2,265,473 |  |  | 10.50 | % |  |  |  | —N/A—
Bank | $ | 3,179,067 |  |  | 14.75 | % |  | $ | 2,263,560 |  |  | 10.50 | % |  | $ | 2,155,771 |  |  | 10.00 | %
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Ratio (tier 1 capital to average assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,417,341 |  |  | 9.93 | % |  | $ | 974,053 |  |  | 4.00 | % |  |  |  | —N/A—
Bank | $ | 2,600,274 |  |  | 10.69 | % |  | $ | 973,023 |  |  | 4.00 | % |  | $ | 1,216,279 |  |  | 5.00 | %
CET1 Ratio (common equity tier 1 capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,417,341 |  |  | 11.23 | % |  | $ | 1,506,241 |  |  | 7.00 | % |  |  |  | —N/A—
Bank | $ | 2,600,274 |  |  | 12.09 | % |  | $ | 1,505,318 |  |  | 7.00 | % |  | $ | 1,397,795 |  |  | 6.50 | %
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 2,417,341 |  |  | 11.23 | % |  | $ | 1,829,007 |  |  | 8.50 | % |  |  |  | —N/A—
Bank | $ | 2,600,274 |  |  | 12.09 | % |  | $ | 1,827,886 |  |  | 8.50 | % |  | $ | 1,720,363 |  |  | 8.00 | %
Total Capital Ratio (total capital to risk weighted assets): |  |  |  |  |  |  |  |  |  |  |
Company | $ | 3,110,025 |  |  | 14.45 | % |  | $ | 2,259,362 |  |  | 10.50 | % |  |  |  | —N/A—
Bank | $ | 2,944,480 |  |  | 13.69 | % |  | $ | 2,257,977 |  |  | 10.50 | % |  | $ | 2,150,454 |  |  | 10.00 | %
The CET1 Ratios, the Tier 1 Capital Ratios, and the Total Capital Ratios displayed in the above table under the heading “For Capital Adequacy Purposes” includes the capital conservation buffer of 2.50% for December 31, 2024 and December 31, 2023.

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- Definition The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1D Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1F + Details
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