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REGULATORY CAPITAL REQUIREMENTS | 12 Months Ended
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Dec. 31, 2024
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract] |
REGULATORY CAPITAL REQUIREMENTS | Banner is a bank holding company registered with the Federal Reserve. Bank holding companies are subject to capital adequacy requirements of the Federal Reserve under the Bank Holding Company Act of 1956, as amended, and the regulations of the Federal Reserve. Banner Bank, as a state-chartered federally insured commercial bank, is subject to the capital requirements established by the FDIC. The Federal Reserve requires Banner to maintain capital adequacy that generally parallels the FDIC requirements. The following table shows the regulatory capital ratios of the Company and the Bank and the minimum regulatory requirements (dollars in thousands):
| Actual |  | Minimum for Capital Adequacy Purposes |  | Minimum to be Categorized as “Well Capitalized” Under Prompt Corrective Action Provisions
| Amount |  | Ratio |  | Amount |  | Ratio |  | Amount |  | Ratio
December 31, 2024: |  |  |  |  |  |  |  |  |  |  |
Banner Corporation—consolidated: |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets | $ | 2,024,046 |  |  | 15.04 | % |  | $ | 1,076,652 |  |  | 8.00 | % |  | $ | 1,345,814 |  |  | 10.00 | %
Tier 1 capital to risk-weighted assets | 1,760,065 |  |  | 13.08 |  |  | 807,489 |  |  | 6.00 |  |  | 807,489 |  |  | 6.00 |
Tier 1 capital to average leverage assets | 1,760,065 |  |  | 11.05 |  |  | 636,913 |  |  | 4.00 |  |  | n/a |  | n/a
Tier 1 common equity to risk-weighted assets | 1,673,565 |  |  | 12.44 |  |  | 605,616 |  |  | 4.50 |  |  | n/a |  | n/a
Banner Bank: |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets | 1,890,438 |  |  | 14.03 |  |  | 1,077,725 |  |  | 8.00 |  |  | 1,347,157 |  |  | 10.00 |
Tier 1 capital to risk-weighted assets | 1,726,457 |  |  | 12.82 |  |  | 808,294 |  |  | 6.00 |  |  | 1,077,725 |  |  | 8.00 |
Tier 1 capital to average leverage assets | 1,726,457 |  |  | 10.83 |  |  | 637,392 |  |  | 4.00 |  |  | 796,740 |  |  | 5.00 |
Tier 1 common equity to risk-weighted assets | 1,726,457 |  |  | 12.82 |  |  | 606,221 |  |  | 4.50 |  |  | 875,652 |  |  | 6.50 |
December 31, 2023: |  |  |  |  |  |  |  |  |  |  |
Banner Corporation—consolidated: |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets | $ | 1,904,533 |  |  | 14.58 | % |  | $ | 1,045,181 |  |  | 8.00 | % |  | $ | 1,306,476 |  |  | 10.00 | %
Tier 1 capital to risk-weighted assets | 1,650,872 |  |  | 12.64 |  |  | 783,886 |  |  | 6.00 |  |  | 783,886 |  |  | 6.00 |
Tier 1 capital to average leverage assets | 1,650,872 |  |  | 10.56 |  |  | 625,387 |  |  | 4.00 |  |  | n/a |  | n/a
Tier 1 common equity to risk-weighted assets | 1,564,372 |  |  | 11.97 |  |  | 587,914 |  |  | 4.50 |  |  | n/a |  | n/a
Banner Bank: |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets | 1,789,371 |  |  | 13.69 |  |  | 1,045,273 |  |  | 8.00 |  |  | 1,306,592 |  |  | 10.00 |
Tier 1 capital to risk-weighted assets | 1,635,710 |  |  | 12.52 |  |  | 783,955 |  |  | 6.00 |  |  | 1,045,273 |  |  | 8.00 |
Tier 1 capital to average leverage assets | 1,635,710 |  |  | 10.46 |  |  | 625,298 |  |  | 4.00 |  |  | 781,622 |  |  | 5.00 |
Tier 1 common equity to risk-weighted assets | 1,635,710 |  |  | 12.52 |  |  | 587,966 |  |  | 4.50 |  |  | 849,285 |  |  | 6.50 |
At December 31, 2024, Banner and the Bank each exceeded the requirements to be “well capitalized” and the fully phased-in capital conservation buffer requirement. There have been no conditions or events since December 31, 2024 that have materially adversely changed the Tier 1 or Tier 2 capital of the Company or the Bank. However, events beyond the control of the Bank, such as weak or depressed economic conditions in areas where the Bank has most of its loans, could adversely affect future earnings and, consequently, the ability of the Bank to meet its respective capital requirements. The Company may not declare or pay cash dividends on, or repurchase, any of its shares of common stock if the effect thereof would cause equity to be reduced below applicable regulatory capital maintenance requirements or if such declaration and payment would otherwise violate regulatory requirements.

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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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