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STOCK-BASED COMPENSATION PLANS	9 Months Ended
STOCK-BASED COMPENSATION PLANS	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION PLANS AND STOCK OPTIONS	STOCK-BASED COMPENSATION PLANS The Company operates the following stock-based compensation plans as approved by its shareholders: •2014 Omnibus Incentive Plan (the 2014 Plan). •2018 Omnibus Incentive Plan (the 2018 Plan). The purpose of these plans is to promote the success and enhance the value of the Company by providing a means for attracting and retaining highly skilled employees, officers and directors of Banner Corporation and its affiliates and linking their personal interests with those of the Company’s shareholders. Under these plans the Company currently has outstanding restricted stock share grants and restricted stock unit grants. 2014 Omnibus Incentive Plan The 2014 Plan was approved by shareholders on April 22, 2014. The 2014 Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, other stock-based awards and other cash awards, and provides for vesting requirements which may include time-based or performance-based conditions. The Company reserved 900,000 shares of its common stock for issuance under the 2014 Plan in connection with the exercise of awards. As of September 30, 2022, 272,495 restricted stock shares and 426,814 restricted stock units have been granted under the 2014 Plan of which 1,552 restricted stock shares and 23,114 restricted stock units are unvested. 2018 Omnibus Incentive Plan The 2018 Plan was approved by shareholders on April 24, 2018. The 2018 Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, other stock-based awards and other cash awards, and provides for vesting requirements which may include time-based or performance-based conditions. The Company reserved 900,000 shares of common stock for issuance under the 2018 Plan in connection with the exercise of awards. As of September 30, 2022, 556,439 restricted stock units have been granted under the 2018 Plan of which 358,175 restricted stock units are unvested. The expense associated with all restricted stock grants (including restricted stock shares and restricted stock units) was $2.3 million and $6.6 million for the three and nine month periods ended September 30, 2022 and was $2.4 million and $7.0 million for the three and nine month periods ended September 30, 2021, respectively. Unrecognized compensation expense for these awards as of September 30, 2022 was $12.9 million and will be recognized over a weighted average period of 23 months.