F.N.B. (FNB) 10-Q3 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Oct. 31, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-31940
Entity Registrant Name	FNB CORP/PA/
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	25-1255406
Entity Address, Address Line One	One North Shore Center,
Entity Address, Address Line Two	12 Federal Street,
Entity Address, City or Town	Pittsburgh,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15212
City Area Code	800
Local Phone Number	555-5455
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		358,828,542
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000037808
Current Fiscal Year End Date	--12-31
New York Stock Exchange \| Common Stock, par value $0.01 per share
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	FNB
Security Exchange Name	NYSE
New York Stock Exchange \| Depositary Shares each representing 1/40th interest in a share of Fixed-to-Floating Rate Non-Cumulative Perpetual Preferred Stock, Series E
Entity Information [Line Items]
Title of 12(b) Security	Depositary Shares each representing 1/40th interest in a share of Fixed-to-Floating Rate Non-Cumulative Perpetual Preferred Stock, Series E
Trading Symbol	FNBPrE
Security Exchange Name	NYSE

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks		$ 409	$ 443
Interest-bearing deposits with banks		1,228	1,231
Cash and Cash Equivalents		1,637	1,674
Debt securities available for sale (amortized cost of $3,520 and $3,622; allowance for credit losses of $0 and $0)		3,145	3,275
Debt securities held to maturity (fair value of $3,403 and $3,687; allowance for credit losses of $0 and $0)		3,922	4,087
Loans held for sale (includes $92 and $91 measured at fair value)	[1]	110	124
Loans and leases, net of unearned income of $87 and $69 (includes $40 and $12 measured at fair value)	[1]	32,151	30,255
Allowance for credit losses on loans and leases		(401)	(402)
Net Loans and Leases		31,750	29,853
Premises and equipment, net		460	432
Goodwill		2,477	2,477
Core deposit and other intangible assets, net		74	89
Bank owned life insurance		660	653
Other assets		1,261	1,061
Total Assets		45,496	43,725
Liabilities
Non-interest-bearing demand		10,704	11,916
Interest-bearing demand		14,530	15,100
Savings		3,588	4,142
Certificates and other time deposits		5,793	3,612
Total Deposits		34,615	34,770
Short-term borrowings		2,066	1,372
Long-term borrowings		1,968	1,093
Other liabilities		953	837
Total Liabilities		39,602	38,072
Stockholders’ Equity
Preferred stock - $0.01 par value; liquidation preference of $1,000 per share Authorized – 20,000,000 shares Issued – 110,877 shares		107	107
Common stock - $0.01 par value Authorized – 500,000,000 shares Issued – 374,939,004 and 374,907,245 shares		4	4
Additional paid-in capital		4,689	4,696
Retained earnings		1,664	1,370
Accumulated other comprehensive loss		(382)	(357)
Treasury stock – 16,110,462 and 14,437,135 shares at cost		(188)	(167)
Total Stockholders’ Equity		5,894	5,653
Total Liabilities and Stockholders’ Equity		$ 45,496	$ 43,725

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt securities available for sale, amortized cost	$ 3,520,000,000	$ 3,622,000,000
Debt securities available for sale, allowance for credit losses	0	0
Debt securities held-to-maturity, fair value	3,403,000,000	3,687,000,000
Debt securities held to maturity, allowance for credit losses	300,000	230,000
Loans held for sale, fair value	92,000,000	91,000,000	[1]
Loans and leases, unearned income	87,000,000	69,000,000
Loans and leases, unearned income fair value	$ 40,000,000	$ 12,000,000
Preferred stock, par value (USD per share)	$ 0.01	$ 0.01
Preferred stock, liquidation preference per share (USD per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	110,877	110,877
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	374,939,004	374,907,245
Treasury stock, shares (in shares)	16,110,462	14,437,135

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest Income
Loans and leases, including fees	$ 455	$ 297	$ 1,278	$ 760
Securities:
Taxable	38	31	109	82
Tax-exempt	7	7	21	20
Other	13	8	33	15
Total Interest Income	513	343	1,441	877
Interest Expense
Deposits	139	31	335	54
Short-term borrowings	23	6	55	17
Long-term borrowings	25	9	59	21
Total Interest Expense	187	46	449	92
Net Interest Income	326	297	992	785
Provision for credit losses	25	12	58	36
Net Interest Income After Provision for Credit Losses	301	285	934	749
Non-Interest Income
Service charges	35	36	101	102
Trust services	11	10	32	30
Insurance commissions and fees	5	6	19	20
Securities commissions and fees	7	6	21	18
Capital markets income	7	10	20	25
Mortgage banking operations	4	5	14	18
Dividends on non-marketable equity securities	5	3	15	8
Bank owned life insurance	3	2	9	9
Other	4	5	10	13
Total Non-Interest Income	81	83	241	243
Non-Interest Expense
Salaries and employee benefits	114	107	348	323
Net occupancy	18	16	52	50
Equipment	24	20	67	56
Amortization of intangibles	5	3	15	10
Outside services	21	19	61	53
Marketing	5	3	13	11
FDIC insurance	8	5	23	15
Bank shares and franchise taxes	4	4	12	12
Merger-related	0	2	2	33
Other	19	16	57	52
Total Non-Interest Expense	218	195	650	615
Income Before Income Taxes	164	173	525	377
Income taxes	19	35	91	77
Net Income	145	138	434	300
Preferred stock dividends	2	2	6	6
Net income available to common stockholders	143	136	428	294
Net income available to common stockholders	$ 143	$ 136	$ 428	$ 294
Earnings per Common Share
Basic (USD per share)	$ 0.40	$ 0.39	$ 1.19	$ 0.84
Diluted (USD per share)	$ 0.40	$ 0.38	$ 1.18	$ 0.83

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 145	$ 138	$ 434	$ 300
Securities available for sale:
Unrealized losses arising during the period, net of tax benefit of $(7), $(33), $(6) and $(84)	(26)	(116)	(22)	(294)
Derivative instruments:
Unrealized losses arising during the period, net of tax benefit of $(2), $(4), $(5) and $(9)	(7)	(13)	(17)	(30)
Reclassification adjustment for gains included in net income, net of tax expense of $2, $1, $4 and $2	6	2	13	6
Pension and postretirement benefit obligations:
Unrealized gains arising during the period, net of tax expense of $0, $0, $0 and $0	0	1	1	2
Other Comprehensive Income (Loss)	(27)	(126)	(25)	(316)
Comprehensive Income (Loss)	$ 118	$ 12	$ 409	$ (16)

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Unrealized losses arising during the period, tax benefit	$ (7)	$ (33)	$ (6)	$ (84)
Unrealized losses arising during the period, tax benefit	(2)	(4)	(5)	(9)
Reclassification adjustment for gains included in net income, tax expense	2	1	4	2
Unrealized gains arising during the period, tax expense	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Millions	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance at beginning of period at Dec. 31, 2021	$ 5,150	$ 107	$ 3	$ 4,109	$ 1,110	$ (62)	$ (117)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(16)				300	(316)
Dividends declared:
Preferred stock	(6)				(6)
Common stock	(129)				(129)
Issuance of common stock	(6)			1			(7)
Issuance of common stock - acquisitions	443		1	442
Repurchase of common stock	(43)						(43)
Restricted stock compensation	13			13
Balance at end of period at Sep. 30, 2022	5,406	107	4	4,565	1,275	(378)	(167)
Balance at beginning of period at Jun. 30, 2022	5,436	107	4	4,562	1,182	(252)	(167)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	12				138	(126)
Dividends declared:
Preferred stock	(2)				(2)
Common stock	(43)				(43)
Restricted stock compensation	3			3
Balance at end of period at Sep. 30, 2022	5,406	107	4	4,565	1,275	(378)	(167)
Balance at beginning of period at Dec. 31, 2022	5,653	107	4	4,696	1,370	(357)	(167)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	409				434	(25)
Dividends declared:
Preferred stock	(6)				(6)
Common stock	(130)				(130)
Issuance of common stock	(9)			(21)	(4)		16
Repurchase of common stock	(37)						(37)
Restricted stock compensation	14			14
Balance at end of period at Sep. 30, 2023	5,894	107	4	4,689	1,664	(382)	(188)
Balance at beginning of period at Jun. 30, 2023	5,818	107	4	4,686	1,564	(355)	(188)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	118				145	(27)
Dividends declared:
Preferred stock	(2)				(2)
Common stock	(43)				(43)
Issuance of common stock	1			1
Restricted stock compensation	2			2
Balance at end of period at Sep. 30, 2023	$ 5,894	$ 107	$ 4	$ 4,689	$ 1,664	$ (382)	$ (188)

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Preferred stock dividends per share (USD per share)	$ 18.13	$ 18.13	$ 54.39	$ 54.39
Common stock dividends per share (USD per share)	$ 0.12	$ 0.12	$ 0.36	$ 0.36

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net income	$ 434	$ 300
Adjustments to reconcile net income to net cash flows provided by (used in) operating activities:
Depreciation, amortization and accretion	61	54
Provision for credit losses	58	36
Deferred tax expense (benefit)	3	9
Loans originated for sale	(839)	(836)
Loans sold	821	1,011
Net (gain) loss on sale of loans	(1)	(29)
Net change in:
Interest receivable	(32)	(19)
Interest payable	29	4
Bank owned life insurance, excluding purchases	(7)	(4)
Other, net	(84)	515
Net cash flows provided by operating activities	443	1,041
Investing Activities
Net change in loans and leases, excluding sales and transfers	(1,917)	(2,012)
Debt securities available for sale:
Purchases	(262)	(919)
Sales	0	287
Maturities/payments	359	598
Debt securities held to maturity:
Purchases	(104)	(845)
Maturities/payments	271	481
Increase in premises and equipment	(71)	(78)
Net cash received in business acquisition	0	75
Net cash flows used in investing activities	(1,724)	(2,413)
Financing Activities
Demand (non-interest bearing and interest bearing) and savings accounts	(2,335)	517
Time deposits	2,178	(180)
Short-term borrowings	694	(155)
Proceeds from issuance of long-term borrowings	1,226	367
Repayment of long-term borrowings	(351)	(223)
Repurchases of common stock	(37)	(43)
Cash dividends paid:
Preferred stock	(6)	(6)
Common stock	(130)	(129)
Other, net	5	7
Net cash flows provided by financing activities	1,244	155
Net Decrease in Cash and Cash Equivalents	(37)	(1,217)
Cash and cash equivalents at beginning of period	1,674	3,493
Cash and Cash Equivalents at End of Period	$ 1,637	$ 2,276

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
NATURE OF OPERATIONS	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS F.N.B. Corporation, headquartered in Pittsburgh, Pennsylvania, is a diversified financial services company operating in seven states and the District of Columbia. Our market coverage spans several major metropolitan areas including: Pittsburgh, Pennsylvania; Baltimore, Maryland; Cleveland, Ohio; Washington, D.C.; Charlotte, Raleigh, Durham and the Piedmont Triad (Winston-Salem, Greensboro and High Point) in North Carolina; and Charleston, South Carolina. As of September 30, 2023, we had 346 branches throughout Pennsylvania, Ohio, Maryland, West Virginia, North Carolina, South Carolina, Washington D.C. and Virginia. We provide a full range of commercial banking, consumer banking and wealth management solutions through our subsidiary network which is led by our largest affiliate, FNBPA, founded in 1864. Commercial banking solutions include corporate banking, small business banking, investment real estate financing, government banking, business credit, capital markets and lease financing. Consumer banking provides a full line of consumer banking products and services, including deposit products, mortgage lending, consumer lending and a complete suite of mobile and online banking services. Wealth management services include asset management, private banking and insurance.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements (unaudited) include subsidiaries in which we have a controlling financial interest. We own and operate FNBPA, First National Trust Company, First National Investment Services Company, LLC, F.N.B. Investment Advisors, Inc., First National Insurance Agency, LLC, Bank Capital Services, LLC, F.N.B. Capital Corporation, LLC and Waubank Securities, LLC, and include results for each of these entities in the accompanying Consolidated Financial Statements. Companies in which we hold a controlling financial interest, or are a VIE in which we have the power to direct the activities of an entity that most significantly impact the entity’s economic performance and have an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE, are consolidated. For a voting interest entity, a controlling financial interest is generally where we hold more than 50% of the outstanding voting shares. VIEs in which we do not hold the power to direct the activities of the entity that most significantly impact the entity’s economic performance or an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE are not consolidated. Investments in companies that are not consolidated are accounted for using the equity method when we have the ability to exert significant influence or the cost method when we do not have the ability to exert significant influence. Investments in private investment partnerships that are accounted for under the equity method or the cost method are included in other assets and our proportional interest in the equity investments’ earnings are included in other non-interest income. Investment interests accounted for under the cost and equity methods are periodically evaluated for impairment. The accompanying interim unaudited Consolidated Financial Statements include all adjustments that are necessary, in the opinion of management, to fairly reflect our financial position and results of operations in accordance with GAAP. All significant intercompany balances and transactions have been eliminated. Events occurring subsequent to September 30, 2023 have been evaluated for potential recognition or disclosure in the Consolidated Financial Statements through the date of the filing of the Consolidated Financial Statements with the SEC. Certain information and Note disclosures normally included in Consolidated Financial Statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The interim operating results are not necessarily indicative of operating results we expect for the full year. These interim unaudited Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in our 2022 Annual Report on Form 10-K filed with the SEC on February 24, 2023. Use of Estimates Our accounting and reporting policies conform with GAAP. The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes to Consolidated Financial Statements (unaudited). Actual results could materially differ from those estimates. Material estimates that are particularly susceptible to significant changes include the ACL, fair value of financial instruments, goodwill and other intangible assets, income taxes and deferred tax assets and litigation reserves, which are listed in the critical accounting estimates. For a detailed description of our significant accounting policies and critical accounting estimates, see Note 1, "Summary of Significant Accounting Policies" and the "Application of Critical Accounting Policies" section in the MD&A, both in our 2022 Annual Report on Form 10-K .

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS	9 Months Ended
NEW ACCOUNTING STANDARDS	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
NEW ACCOUNTING STANDARDS	NEW ACCOUNTING STANDARDS The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and will be effective as of January 1, 2024. Early adoption of this Update is permitted. We plan to adopt this Update on January 1, 2024. The adoption of this Update is not expected to have a material impact on our consolidated financial statements. Troubled Debt Restructuring and Charge-offs ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures This Update eliminates the recognition and measurement guidance on TDRs for creditors that have adopted ASC 326 and requires entities to apply loan refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. The Update requires enhanced disclosures for certain loan modifications by creditors when a borrower is experiencing financial difficulty if the modification includes principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination of those modification types. This Update also requires public business entities to present current-period gross write-offs by year of origination in their vintage disclosures. This Update is to be applied using a prospective method. For the transition method related to TDRs, an entity has the option to apply a modified retrospective transition method. We adopted this Update on January 1, 2023, on a prospective basis for all amendments. Adoption of this Update did not have a material impact on our consolidated financial statements.

MERGERS AND ACQUISITIONS

MERGERS AND ACQUISITIONS	9 Months Ended
MERGERS AND ACQUISITIONS	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
MERGERS AND ACQUISITIONS	MERGERS AND ACQUISITIONS Howard Bancorp, Inc. On January 22, 2022, we completed our acquisition of Howard, a bank holding company headquartered in Baltimore City, Maryland. The acquisition enhanced our presence in the Mid-Atlantic Region. Additionally, cost savings, efficiencies and other benefits were realized from the combined operations. On the acquisition date, Howard had assets with a net book value of approximately $2.4 billion, including $1.8 billion in both loans and deposits. The acquisition was valued at approximately $443 million and resulted in the issuance of 34,074,495 shares of our common stock in exchange for 18,930,329 shares of Howard common stock. We also acquired restricted stock units and the fully vested outstanding stock options of Howard. This merger was accounted for in accordance with the acquisition method of accounting. Fair values for all assets and liabilities are presented in Table 3.1. Determining the fair value of assets and liabilities is a complex process involving significant judgment regarding estimates and assumptions used to calculate fair values. We have completed the review of valuations for the acquired assets and liabilities. Goodwill related to the Howard acquisition was recorded in the Community Banking business segment and is not deductible for income tax purposes as the acquisition was accounted for as a tax-free exchange for tax purposes. We incurred merger expenses relating to the Howard acquisition of $30.6 million for the first nine months of 2022. We did not record any merger expenses relating to the Howard acquisition in 2023. Purchased loans and leases that reflect a more-than-insignificant deterioration of credit from origination are considered PCD. We consider various factors in connection with the identification of more-than-insignificant deterioration in credit, including but not limited to non-performing status, delinquency, risk ratings, TDR classification, FICO scores and other qualitative factors that indicate deterioration in credit quality since origination. For PCD loans and leases, the initial estimate of expected credit losses is recognized in the ACL on the date of acquisition using the same methodology as other loans and leases held-for-investment. As part of the Howard acquisition, we acquired PCD loans and leases of $186.9 million. We established an ACL at acquisition of $10.0 million with a corresponding gross-up to the amortized cost of the PCD loans and leases. The non-credit discount on the PCD loans and leases was $5.4 million and the Day 1 fair value was $171.5 million. The initial provision expense for non-PCD loans associated with the Howard acquisition was $19.1 million. We integrated the systems and the operating activities of Howard into FNB in February 2022. Due to that integration, it is impracticable to disclose the revenue from the Howard assets acquired and income before income taxes subsequent to the acquisition. UB Bancorp On December 9, 2022, we completed our acquisition of Union, a bank holding company based in Greenville, North Carolina. This acquisition further increases our presence in North Carolina and adds low-cost granular deposits which continue to be value accretive in the current economic environment. On the acquisition date, Union had assets with a net book value of approximately $1.1 billion, including $0.7 billion in loans and $1.0 billion in deposits. The acquisition was valued at approximately $126 million and resulted in the issuance of 9,672,691 shares of our common stock in exchange for 6,008,123 shares of Union common stock. This merger was accounted for in accordance with the acquisition method of accounting. Fair values for all assets and liabilities are presented in Table 3.1. Determining the fair value of assets and liabilities is a complex process involving significant judgment regarding estimates and assumptions used to calculate fair values. We have completed the review of valuations for the acquired assets and liabilities. Goodwill related to the Union acquisition was recorded in the Community Banking business segment and is not deductible for income tax purposes as the acquisition was accounted for as a tax-free exchange for tax purposes. We incurred merger expenses relating to the Union acquisition of $2.2 million for the first nine months of 2023. We recorded core deposit intangibles of $41 million which reflect the much higher cost of alternative funding given the higher interest rate environment at the time of acquisition. Purchased loans and leases that reflect a more-than-insignificant deterioration of credit from origination are considered PCD. We consider various factors in connection with the identification of more-than-insignificant deterioration in credit, including but not limited to non-performing status, delinquency, risk ratings, FICO scores and other qualitative factors that indicate deterioration in credit quality since origination. For PCD loans and leases, the initial estimate of expected credit losses is recognized in the ACL on the date of acquisition using the same methodology as other loans and leases held-for-investment. As part of the Union acquisition, we acquired PCD loans and leases of $36.9 million. We established an ACL at acquisition of $1.8 million with a corresponding gross-up to the amortized cost of the PCD loans and leases. The non-credit discount on the PCD loans and leases was $0.5 million and the Day 1 fair value was $34.7 million. The initial provision expense for non-PCD loans associated with the Union acquisition was $9.4 million. We integrated the systems and the operating activities of Union in December 2022. Due to that integration, it is impracticable to disclose the revenue from the Union assets acquired and income before income taxes subsequent to the acquisition. The following table summarizes the amounts recorded on the consolidated balance sheets as of the acquisition dates in conjunction with the Howard and Union acquisitions discussed above. TABLE 3.1 (in millions) Howard Union Fair value of consideration paid $ 443 $ 126 Fair value of identifiable assets acquired: Cash and cash equivalents 75 113 Securities 321 212 Loans 1,780 652 Core deposit and other intangible assets 19 41 Fixed and other assets 156 59 Total identifiable assets acquired 2,351 1,077 Fair value of liabilities assumed: Deposits 1,831 956 Borrowings 247 30 Other liabilities 7 3 Total liabilities assumed 2,085 989 Fair value of net identifiable assets acquired 266 88 Goodwill recognized $ 177 $ 38

SECURITIES

SECURITIES	9 Months Ended
SECURITIES	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost and fair value of AFS debt securities are presented in the table below. There was no ACL associated with the AFS portfolio at September 30, 2023 and December 31, 2022. Accrued interest receivable on AFS debt securities totaled $10.4 million at September 30, 2023 and $8.9 million at December 31, 2022, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and the amortized cost basis of AFS debt securities. TABLE 4.1 (in millions) Amortized Gross Gross Fair Debt Securities AFS: September 30, 2023 U.S. Treasury $ 327 $ — $ (21) $ 306 U.S. government agencies 85 1 — 86 U.S. government-sponsored entities 323 — (20) 303 Residential mortgage-backed securities: Agency mortgage-backed securities 1,171 — (139) 1,032 Agency collateralized mortgage obligations 986 — (146) 840 Commercial mortgage-backed securities 565 — (44) 521 States of the U.S. and political subdivisions (municipals) 30 — (4) 26 Other debt securities 33 — (2) 31 Total debt securities AFS $ 3,520 $ 1 $ (376) $ 3,145 (in millions) Amortized Gross Gross Fair Debt Securities AFS: December 31, 2022 U.S. Treasury $ 278 $ — $ (21) $ 257 U.S. government agencies 107 1 — 108 U.S. government-sponsored entities 283 — (21) 262 Residential mortgage-backed securities: Agency mortgage-backed securities 1,360 — (128) 1,232 Agency collateralized mortgage obligations 1,110 — (138) 972 Commercial mortgage-backed securities 430 — (35) 395 States of the U.S. and political subdivisions (municipals) 33 — (4) 29 Other debt securities 21 — (1) 20 Total debt securities AFS $ 3,622 $ 1 $ (348) $ 3,275 The amortized cost and fair value of HTM debt securities are presented in the following table. The ACL for the HTM portfolio was $0.30 million and $0.23 million at September 30, 2023 and December 31, 2022, respectively. Accrued interest receivable on HTM debt securities totaled $13.4 million and $14.0 million at September 30, 2023 and December 31, 2022, respectively, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and the amortized cost basis of HTM debt securities. TABLE 4.2 (in millions) Amortized Gross Gross Fair Debt Securities HTM: September 30, 2023 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 93 — (1) 92 Residential mortgage-backed securities: Agency mortgage-backed securities 1,052 — (144) 908 Agency collateralized mortgage obligations 852 — (132) 720 Commercial mortgage-backed securities 891 — (68) 823 States of the U.S. and political subdivisions (municipals) 1,017 — (172) 845 Other debt securities 16 — (2) 14 Total debt securities HTM $ 3,922 $ — $ (519) $ 3,403 (in millions) Amortized Gross Gross Fair Debt Securities HTM: December 31, 2022 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 52 — — 52 Residential mortgage-backed securities: Agency mortgage-backed securities 1,178 — (125) 1,053 Agency collateralized mortgage obligations 953 — (120) 833 Commercial mortgage-backed securities 866 2 (50) 818 States of the U.S. and political subdivisions (municipals) 1,025 1 (107) 919 Other debt securities 12 — (1) 11 Total debt securities HTM $ 4,087 $ 3 $ (403) $ 3,687 There were no significant gross gains or gross losses realized on securities during the nine months ended September 30, 2023 or 2022. Unrealized losses on the AFS and HTM portfolios are due to the increase in market interest rates with 84.6% of these securities backed or sponsored by the U.S. government as of September 30, 2023. As of September 30, 2023, the amortized cost and fair value of debt securities, by contractual maturities, were as follows: TABLE 4.3 Available for Sale Held to Maturity (in millions) Amortized Fair Amortized Fair Due in one year or less $ 54 $ 54 $ 2 $ 2 Due after one year but within five years 655 612 140 136 Due after five years but within ten years 53 51 224 196 Due after ten years 36 35 761 618 798 752 1,127 952 Residential mortgage-backed securities: Agency mortgage-backed securities 1,171 1,032 1,052 908 Agency collateralized mortgage obligations 986 840 852 720 Commercial mortgage-backed securities 565 521 891 823 Total debt securities $ 3,520 $ 3,145 $ 3,922 $ 3,403 Actual maturities may differ from contractual terms because security issuers may have the right to call or prepay obligations with or without penalties. Periodic principal payments are received on residential mortgage-backed securities based on the payment patterns of the underlying collateral. Following is information relating to securities pledged: TABLE 4.4 (dollars in millions) September 30, December 31, Securities pledged (carrying value): To secure public deposits, trust deposits and for other purposes as required by law $ 5,995 $ 6,403 As collateral for short-term borrowings 281 348 Securities pledged as a percent of total securities 88.8 % 91.7 % Following are summaries of the fair values of AFS debt securities in an unrealized loss position for which an ACL has not been recorded, segregated by security type and length of time in a continuous loss position: TABLE 4.5 Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS September 30, 2023 U.S. Treasury — $ — $ — 6 $ 257 $ (21) 6 $ 257 $ (21) U.S. government agencies 5 24 — 8 15 — 13 39 — U.S. government-sponsored entities 2 50 — 10 253 (20) 12 303 (20) Residential mortgage-backed securities: Agency mortgage-backed securities 7 2 — 114 1,029 (139) 121 1,031 (139) Agency collateralized mortgage obligations — — — 71 840 (146) 71 840 (146) Commercial mortgage-backed securities 5 148 (3) 21 373 (41) 26 521 (44) States of the U.S. and political subdivisions (municipals) — — — 13 26 (4) 13 26 (4) Other debt securities 2 8 (1) 7 17 (1) 9 25 (2) Total 21 $ 232 $ (4) 250 $ 2,810 $ (372) 271 $ 3,042 $ (376) Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS December 31, 2022 U.S. Treasury 3 $ 120 $ (7) 3 $ 137 $ (14) 6 $ 257 $ (21) U.S. government agencies 6 46 — 8 4 — 14 50 — U.S. government-sponsored entities 9 150 (8) 4 112 (13) 13 262 (21) Residential mortgage-backed securities: Agency mortgage-backed securities 104 773 (58) 13 455 (70) 117 1,228 (128) Agency collateralized mortgage obligations 49 455 (42) 23 517 (96) 72 972 (138) Commercial mortgage-backed securities 16 302 (21) 5 94 (14) 21 396 (35) States of the U.S. and political subdivisions (municipals) 4 7 (1) 10 22 (3) 14 29 (4) Other debt securities 7 15 (1) 1 2 — 8 17 (1) Total 198 $ 1,868 $ (138) 67 $ 1,343 $ (210) 265 $ 3,211 $ (348) We evaluated the AFS debt securities that were in an unrealized loss position at September 30, 2023. Based on the credit ratings and implied government guarantee for these securities, we concluded the loss position is temporary and caused by the significant movement of interest rates since 2022 and does not reflect any expected credit losses. We do not intend to sell these AFS debt securities and it is not more likely than not that we will be required to sell these securities before the recovery of their amortized cost basis. Credit Quality Indicators We use credit ratings and the most recent financial information to help evaluate the credit quality of our credit-related AFS and HTM securities portfolios. Management reviews the credit profile of each issuer on an annual basis, and more frequently as needed. Based on the nature of the issuers and current conditions, we have determined that securities backed by the UST, Fannie Mae, Freddie Mac, FHLB, Ginnie Mae, and the SBA have zero expected credit loss. Our municipal bond portfolio, with a carrying amount of $1.0 billion as of September 30, 2023 is highly rated with an average rating of AA and 100% of the portfolio having an A or better rating. All of the securities in the municipal portfolio are general obligation bonds. Geographically, municipal bonds support our primary footprint as 60% of the securities are from municipalities located in the primary states within which we conduct business. The average holding size of the securities in the municipal bond portfolio is $2.5 million. In addition to the strong stand-alone ratings, 61% of the municipal bonds have some formal credit enhancement (e.g., insurance) that strengthens the creditworthiness of the bond. The ACL on the HTM municipal bond portfolio is calculated on each bond using: • The bond’s underlying credit rating, time to maturity and exposure amount; • Credit enhancements that improve the bond’s credit rating (e.g., insurance); and • Moody’s U.S. Bond Defaults and Recoveries, 1970-2022 study. By using these components, we derive the expected credit loss on the HTM general obligation municipal bond portfolio. We further refine the expected credit loss by factoring in economic forecast data using our Commercial and Industrial Non-Manufacturing loan portfolio forecast adjustment as derived through our assessment of the loan portfolio as a proxy for our municipal bond portfolio. Our corporate bond portfolio, with a carrying amount of $47.0 million as of September 30, 2023 primarily consists of subordinated debentures of banks within our footprint. The average holding size of the securities in the corporate bond portfolio is $2.8 million. The ACL on the HTM corporate bond portfolio is calculated using: • The bond’s credit rating, time to maturity and exposure amount; • Moody’s Annual Default Study, 03/13/2023; and • Most recent financial statements. By using these components, we derive the expected credit loss on the HTM corporate bond portfolio. We further refine the expected credit loss by factoring in economic forecast data using our bank-wide loan portfolio forecast adjustment as derived through our assessment of the Bank's loan portfolio as a proxy for our corporate bond portfolio. For the year-to-date periods ending September 30, 2023 and 2022, we had no significant provision expense and no charge-offs or recoveries. The ACL on the HTM portfolio was $0.30 million, consisting of $0.06 million relating to the municipal bond portfolio and $0.24 million relating to other debt securities, as of September 30, 2023, and $0.07 million relating to the municipal bond portfolio and $0.16 million relating to other debt securities as of December 31, 2022. The AFS securities portfolios did not have an ACL at September 30, 2023 or December 31, 2022 and there were no securities that were past due or on non-accrual at either date.

LOANS AND LEASES

LOANS AND LEASES	9 Months Ended
LOANS AND LEASES	Sep. 30, 2023
Receivables [Abstract]
LOANS AND LEASES	LOANS AND LEASES Accrued interest receivable on loans and leases, which totaled $124.0 million at September 30, 2023 and $99.3 million at December 31, 2022, is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets for both periods and is not included in the following tables. Loans and Leases by Portfolio Segment Following is a summary of total loans and leases, net of unearned income: TABLE 5.1 (in millions) September 30, 2023 December 31, 2022 Commercial real estate $ 11,962 $ 11,526 Commercial and industrial 7,462 7,131 Commercial leases 562 519 Other 160 114 Total commercial loans and leases 20,146 19,290 Direct installment 2,754 2,784 Residential mortgages 6,434 5,297 Indirect installment 1,519 1,553 Consumer lines of credit 1,298 1,331 Total consumer loans 12,005 10,965 Total loans and leases, net of unearned income $ 32,151 $ 30,255 The remaining accretable discount included in the amortized cost of acquired loans was $46.7 million and $58.6 million at September 30, 2023 and December 31, 2022, respectively, which included $10.1 million and $30.9 million established for Howard and Union, respectively, at the time of acquisition. The loans and leases portfolio categories are comprised of the following types of loans, where in each case the LGD is dependent on the nature and value of the respective collateral: • Commercial real estate includes both owner-occupied and non-owner-occupied loans, including construction loans, secured by commercial properties where operational cash flows on owner-occupied properties or rents received by our borrowers from their tenant(s) on both a property and global basis are the primary default risk drivers, including rents paid by stand-alone business customers for owner-occupied properties; • Commercial and industrial includes loans to businesses that are not secured by real estate where the borrower's leverage and cash flows from operations are the primary default risk drivers; • Commercial leases consist of leases for new or used equipment where the borrower's cash flow from operations is the primary default risk driver; • Other is comprised primarily of credit cards and mezzanine loans where the borrower's cash flow from operations is the primary default risk driver; • Direct installment is comprised of fixed-rate, closed-end consumer loans for personal, family or household use, such as home equity loans and automobile loans where the primary default risk driver is the borrower's employment status and income; • Residential mortgages consist of conventional and jumbo mortgage loans, including construction loans, for 1-4 family properties where the primary default risk driver is the borrower's employment status and income; • Indirect installment is comprised of loans originated by approved third parties and underwritten by us, primarily automobile loans where the primary default risk driver is the borrower's employment status and income; and • Consumer lines of credit include home equity lines of credit and consumer lines of credit that are either unsecured or secured by collateral other than home equity where the primary default risk driver is the borrower's employment status and income. The loans and leases portfolio consists principally of loans to individuals and small- and medium-sized businesses within our primary market in seven states and the District of Columbia. Our primary market coverage spans several major metropolitan areas including: Pittsburgh, Pennsylvania; Baltimore, Maryland; Cleveland, Ohio; Washington, D.C.; Charlotte, Raleigh, Durham and the Piedmont Triad (Winston-Salem, Greensboro and High Point) in North Carolina; and Charleston, South Carolina. The following table shows occupancy information relating to commercial real estate loans: TABLE 5.2 (dollars in millions) September 30, December 31, Commercial real estate: Percent owner-occupied 29.0 % 30.2 % Percent non-owner-occupied 71.0 69.8 Credit Quality We monitor the credit quality of our loan portfolio using several performance measures based on payment activity and borrower performance. We use an internal risk rating assigned to a commercial loan or lease at origination, summarized below. TABLE 5.3 Rating Category Definition Pass in general, the condition of the borrower and the performance of the loan is satisfactory or better Special Mention in general, the condition of the borrower has deteriorated, requiring an increased level of monitoring Substandard in general, the condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate if deficiencies are not corrected Doubtful in general, the condition of the borrower has significantly deteriorated and the collection in full of both principal and interest is highly questionable or improbable The use of these internally assigned credit quality categories within the commercial loan and lease portfolio permits our use of transition matrices to establish a basis which is then impacted by quantitative inputs from our econometric model forecasts over the R&S period. Our internal credit risk grading system is based on past experiences with similarly graded loans and leases and conforms to regulatory categories. In general, loan and lease risk ratings within each category are reviewed on an ongoing basis according to our policy for each class of loans and leases. Each quarter, we analyze the resulting ratings, as well as other external statistics and factors such as delinquency, to track the migration performance of the commercial loan and lease portfolio. Loans and leases within the Pass credit category or that migrate toward the Pass credit category generally have a lower risk of loss compared to loans and leases that migrate toward the Substandard or Doubtful credit categories. Accordingly, we apply higher risk factors to Substandard and Doubtful credit categories. The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year and year-to-date gross charge-offs by originating year: TABLE 5.4 September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 964 $ 2,043 $ 2,356 $ 1,513 $ 1,153 $ 2,825 $ 234 $ 11,088 Special Mention 1 74 37 131 99 216 7 565 Substandard 3 23 17 14 65 170 17 309 Total commercial real estate 968 2,140 2,410 1,658 1,317 3,211 258 11,962 Commercial real estate current period gross charge-offs — 0.1 0.2 — — 8.6 — 8.9 Commercial and Industrial: Risk Rating: Pass 1,240 1,464 930 667 460 584 1,650 6,995 Special Mention 12 9 69 3 18 38 33 182 Substandard 28 14 48 8 19 57 111 285 Total commercial and industrial 1,280 1,487 1,047 678 497 679 1,794 7,462 Commercial and industrial current period gross charge-offs 0.1 0.3 0.4 0.6 1.6 45.5 — 48.5 Commercial Leases: Risk Rating: Pass 177 142 89 54 29 45 — 536 Special Mention — — — — 1 — — 1 Substandard 7 3 5 7 2 1 — 25 Total commercial leases 184 145 94 61 32 46 — 562 Commercial leases current period gross charge-offs — — — — — — — — Other Commercial: Risk Rating: Pass 78 — — — — 9 73 160 Total other commercial 78 — — — — 9 73 160 Other commercial current period gross charge-offs — — — — — 3.3 — 3.3 Total commercial loans and leases 2,510 3,772 3,551 2,397 1,846 3,945 2,125 20,146 September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 261 735 809 408 143 386 — 2,742 Past due — 1 1 1 — 9 — 12 Total direct installment 261 736 810 409 143 395 — 2,754 Direct installment current period gross charge-offs — 0.1 0.1 0.1 — 0.2 — 0.5 Residential Mortgages: Current 1,145 1,684 1,542 815 351 853 1 6,391 Past due 1 5 2 2 2 31 — 43 Total residential mortgages 1,146 1,689 1,544 817 353 884 1 6,434 Residential mortgages current period gross charge-offs — — — 0.1 — 0.6 — 0.7 Indirect Installment: Current 371 638 266 114 51 59 — 1,499 Past due 1 8 7 2 1 1 — 20 Total indirect installment 372 646 273 116 52 60 — 1,519 Indirect installment current period gross charge-offs 0.2 2.8 2.9 0.5 0.2 0.3 — 6.9 Consumer Lines of Credit: Current 31 64 15 2 2 119 1,050 1,283 Past due — — 1 — 1 12 1 15 Total consumer lines of credit 31 64 16 2 3 131 1,051 1,298 Consumer lines of credit current period gross charge-offs — — 0.1 — — 0.7 — 0.8 Total consumer loans 1,810 3,135 2,643 1,344 551 1,470 1,052 12,005 Total loans and leases $ 4,320 $ 6,907 $ 6,194 $ 3,741 $ 2,397 $ 5,415 $ 3,177 $ 32,151 Total charge-offs $ 0.3 $ 3.3 $ 3.7 $ 1.3 $ 1.8 $ 59.2 $ — $ 69.6 The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year: TABLE 5.5 December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 1,967 $ 2,348 $ 1,678 $ 1,283 $ 700 $ 2,447 $ 258 $ 10,681 Special Mention 43 35 67 74 104 208 5 536 Substandard 3 7 20 47 45 167 20 309 Total commercial real estate 2,013 2,390 1,765 1,404 849 2,822 283 11,526 Commercial and Industrial: Risk Rating: Pass 1,635 1,194 760 533 289 453 1,856 6,720 Special Mention 15 43 16 27 48 48 54 251 Substandard 5 12 11 8 38 34 52 160 Total commercial and industrial 1,655 1,249 787 568 375 535 1,962 7,131 Commercial Leases: Risk Rating: Pass 187 121 69 59 36 27 — 499 Special Mention — 1 — 1 — — — 2 Substandard 2 5 8 1 1 1 — 18 Total commercial leases 189 127 77 61 37 28 — 519 Other Commercial: Risk Rating: Pass 58 — — — — 12 44 114 Total other commercial 58 — — — — 12 44 114 Total commercial loans and leases 3,915 3,766 2,629 2,033 1,261 3,397 2,289 19,290 CONSUMER Direct Installment: Current 801 887 453 163 91 374 — 2,769 Past due — 1 1 1 1 11 — 15 Total direct installment 801 888 454 164 92 385 — 2,784 Residential Mortgages: Current 1,464 1,587 871 378 128 819 2 5,249 Past due 2 3 3 2 5 33 — 48 Total residential mortgages 1,466 1,590 874 380 133 852 2 5,297 Indirect Installment: Current 800 357 166 88 80 40 — 1,531 Past due 5 11 3 1 1 1 — 22 Total indirect installment 805 368 169 89 81 41 — 1,553 Consumer Lines of Credit: Current 74 17 1 3 4 126 1,086 1,311 Past due — 1 1 — — 15 3 20 Total consumer lines of credit 74 18 2 3 4 141 1,089 1,331 Total consumer loans 3,146 2,864 1,499 636 310 1,419 1,091 10,965 Total loans and leases $ 7,061 $ 6,630 $ 4,128 $ 2,669 $ 1,571 $ 4,816 $ 3,380 $ 30,255 We use delinquency transition matrices within the consumer and other loan classes to establish the basis for the R&S forecast portion of the credit risk. Each month, management analyzes payment and volume activity, FICO scores and Debt-to-Income (DTI) scores and other external factors such as unemployment, to determine how consumer loans are performing. Non-Performing and Past Due The following tables provide an analysis of the aging of loans by class. TABLE 5.6 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL September 30, 2023 Commercial real estate $ 15 $ — $ 44 $ 59 $ 11,903 $ 11,962 $ 20 Commercial and industrial 7 — 44 51 7,411 7,462 9 Commercial leases — — 1 1 561 562 — Other 1 — — 1 159 160 — Total commercial loans and leases 23 — 89 112 20,034 20,146 29 Direct installment 5 1 6 12 2,742 2,754 — Residential mortgages 29 4 10 43 6,391 6,434 — Indirect installment 16 2 2 20 1,499 1,519 — Consumer lines of credit 7 2 6 15 1,283 1,298 — Total consumer loans 57 9 24 90 11,915 12,005 — Total loans and leases $ 80 $ 9 $ 113 $ 202 $ 31,949 $ 32,151 $ 29 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL December 31, 2022 Commercial real estate $ 13 $ — $ 39 $ 52 $ 11,474 $ 11,526 $ 15 Commercial and industrial 9 1 44 54 7,077 7,131 11 Commercial leases 3 — 1 4 515 519 — Other 1 — — 1 113 114 — Total commercial loans and leases 26 1 84 111 19,179 19,290 26 Direct installment 7 1 7 15 2,769 2,784 — Residential mortgages 28 6 14 48 5,249 5,297 — Indirect installment 20 1 1 22 1,531 1,553 — Consumer lines of credit 10 3 7 20 1,311 1,331 — Total consumer loans 65 11 29 105 10,860 10,965 — Total loans and leases $ 91 $ 12 $ 113 $ 216 $ 30,039 $ 30,255 $ 26 Following is a summary of non-performing assets: TABLE 5.7 (dollars in millions) September 30, December 31, Non-accrual loans $ 113 $ 113 Total non-performing loans and leases 113 113 Other real estate owned 3 6 Total non-performing assets $ 116 $ 119 Asset quality ratios: Non-performing loans and leases / total loans and leases 0.35 % 0.37 % Non-performing assets plus 90 days or more past due / total loans and leases plus OREO 0.39 0.44 The carrying value of residential-secured consumer OREO held as a result of obtaining physical possession upon completion of a foreclosure or through completion of a deed in lieu of foreclosure amounted to $1.6 million at September 30, 2023 and $1.1 million at December 31, 2022. The recorded investment of residential-secured consumer OREO for which formal foreclosure proceedings are in process at September 30, 2023 and December 31, 2022 totaled $9.9 million and $11.8 million, respectively. Approximately $47.3 million of commercial loans are collateral dependent at September 30, 2023. Repayment is expected to be substantially made through the operation or sale of the collateral on the loan. These loans are primarily secured by business assets or commercial real estate. Loan Modifications During the period, there are loans whose contractual terms have been modified in a manner that grants a concession to a borrower experiencing financial difficulties. These modifications typically result from loss mitigation activities and could include a term extension, interest rate reduction, principal forgiveness and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral. Accrued interest receivable on loan modifications totaled $0.08 million at September 30, 2023, and is excluded from the amortized cost of loan modifications in the tables below. The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable, type of concession granted and the financial effect of the modifications made to borrowers experiencing financial difficulty: TABLE 5.8 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended September 30, 2023 Term Extension Commercial real estate $ 0.8 0.01 % The modified loans had an average increase in term of 46 months, extending the maturity date. Commercial and industrial 0.7 0.01 The modified loans had an average increase in term of 25 months, extending the maturity date. Direct installment 0.4 0.01 The modified loans had an average increase in term of 74 months, extending the maturity date. Residential mortgages 1.1 0.02 The modified loans had an average increase in term of 42 months, extending the maturity date. Consumer lines of credit 0.2 0.02 The lines were termed to an average of 243 months. Total 3.2 Term Extension and Rate Reduction Commercial and industrial 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Direct installment 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Residential mortgages 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Total 0.3 Other Commercial real estate 0.2 — Multiple modifications were made with no material financial effect. Direct installment 0.1 — Multiple modifications were made with no material financial effect. Consumer lines of credit 0.4 0.03 Multiple modifications were made with no material financial effect. Total 0.7 Total Outstanding Modified $ 4.2 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Nine Months Ended September 30, 2023 Term Extension Commercial real estate $ 12.3 0.10 % The modified loans had an average increase in term of 24 months, extending the maturity date. Commercial and industrial 3.0 0.04 The modified loans had an average increase in term of 16 months, extending the maturity date. Direct installment 0.8 0.03 The modified loans had an average increase in term of 99 months, extending the maturity date. Residential mortgages 2.7 0.04 The modified loans had an average increase in term of 105 months, extending the maturity date. Consumer lines of credit 0.4 0.03 The repayment on the loans modified was extended, lowering the monthly repayment. Total 19.2 Term Extension and Rate Reduction Commercial and industrial 0.3 — The term was extended, with a weighted average yield reduction of 462 bps. Direct installment 0.4 0.01 The modified loans had an average increase in term of 330 months, extending the maturity date. Residential mortgages 0.8 0.01 The term was extended, with a weighted average yield reduction of 267 bps. Consumer lines of credit 0.6 0.05 The term was extended, with a weighted average yield reduction of 321 bps. Total 2.1 Other Commercial real estate 0.5 — Multiple modifications were made with no material financial effect. Direct installment 0.1 — Multiple modifications were made with no material financial effect. Residential mortgages 0.1 — Multiple modifications were made with no material financial effect. Consumer lines of credit 0.6 0.05 Multiple modifications were made with no material financial effect. Total 1.3 Total Outstanding Modified $ 22.6 Some loan modifications may not ultimately result in the full collection of principal and interest, as modified, and may result in potential incremental losses which are factored into the ACL. There were no additional funds committed to borrowers whose loans were modified during the first nine months of 2023. Commercial loans over $1.0 million whose terms have been modified may be placed on non-accrual, individually analyzed and measured based on the fair value of the underlying collateral. Our ACL includes specific reserves for commercial loans modified. There was $1.4 million and no specific reserve for commercial loans modified at September 30, 2023 and December 31, 2022, respectively, and pooled reserves for individual loans of $1.5 million and $1.1 million for those same periods, respectively, based on loan segment LGD. Upon default, the amount of the recorded investment of the modified loan balance in excess of the fair value of the collateral, less estimated selling costs, is generally considered a confirmed loss and is charged-off against the ACL. All other classes of loans whose terms have been modified are pooled and measured based on the loan segment LGD. Our ACL included pooled reserves for these classes of loans of $3.8 million at both September 30, 2023 and December 31, 2022. Upon default of an individual loan, our charge-off policy is followed for that class of loan. Following is a summary of loans modified in a manner that grants a concession to a borrower experiencing financial difficulties, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due or in non-accrual and is within 12 months of restructuring. TABLE 5.9 Amortized cost basis of modified financing receivables that subsequently defaulted: (in millions) Term Extension Term Extension and Rate Reduction Other Total Outstanding Modified Three Months Ended September 30, 2023 Commercial real estate $ — $ — $ 0.2 $ 0.2 Commercial and industrial 0.5 0.1 — 0.6 Total commercial loans and leases 0.5 0.1 0.2 0.8 Direct installment 0.1 — — 0.1 Residential mortgages 0.1 — — 0.1 Total consumer loans 0.2 — — 0.2 Total $ 0.7 $ 0.1 $ 0.2 $ 1.0 Nine Months Ended September 30, 2023 Commercial real estate $ 0.4 $ — $ 0.9 $ 1.3 Commercial and industrial 2.0 0.3 — 2.3 Total commercial loans and leases 2.4 0.3 0.9 3.6 Direct installment 0.1 — — 0.1 Residential mortgages 0.1 0.3 — 0.4 Consumer lines of credit 0.1 — — 0.1 Total consumer loans 0.3 0.3 — 0.6 Total $ 2.7 $ 0.6 $ 0.9 $ 4.2 We closely monitor the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: TABLE 5.10 Payment status - amortization cost basis: (in millions) Current 30-89 Days Past Due 90+ Days Past Due September 30, 2023 Commercial real estate $ 12.9 $ — $ — Commercial and industrial 3.2 — — Total commercial loans and leases 16.1 — — Direct installment 1.2 0.2 — Residential mortgages 2.6 0.8 0.1 Consumer lines of credit 1.6 — — Total consumer loans 5.4 1.0 0.1 Total $ 21.5 $ 1.0 $ 0.1 Prior to the adoption of ASU 2022-02, below are the tables relating to the TDR disclosures as of September 30, 2022. Following is a summary of TDR loans, by class, for loans that were modified during the periods indicated. TABLE 5.11 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (dollars in millions) Number Pre-Modification Post- Number Pre-Modification Post- Commercial real estate 2 $ — $ — 14 $ 5 $ 4 Commercial and industrial 3 — — 10 1 1 Total commercial loans 5 — — 24 6 5 Direct installment 8 1 1 33 1 1 Residential mortgages 14 2 2 34 5 5 Consumer lines of credit 6 — — 12 1 1 Total consumer loans 28 3 3 79 7 7 Total 33 $ 3 $ 3 103 $ 13 $ 12 Following is a summary of TDRs, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due and is within 12 months of restructuring. TABLE 5.12 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (dollars in millions) Number Recorded Number Recorded Commercial real estate 7 $ 3 10 $ 3 Commercial and industrial 1 — 1 — Total commercial loans 8 3 11 3 Direct installment 3 — 5 — Residential mortgages 5 1 8 1 Total consumer loans 8 1 13 1 Total 16 $ 4 24 $ 4

ALLOWANCE FOR CREDIT LOSSES ON

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES	9 Months Ended
ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES	Sep. 30, 2023
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES	ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES The ACL is maintained for credit losses expected in the existing loan and lease portfolio and is presented as a reserve against loans and leases on the Consolidated Balance Sheets. Loan and lease losses are charged off against the ACL, with recoveries of amounts previously charged off credited to the ACL. Provisions for credit losses are charged to operations based on management’s periodic evaluation of the appropriate level of the ACL. Following is a summary of changes in the ACL, by loan and lease class: TABLE 6.1 (in millions) Balance at Charge- Recoveries Net Provision for Credit Losses Balance at Three Months Ended September 30, 2023 Commercial real estate $ 154.2 $ (0.6) $ 0.9 $ 0.3 $ 0.5 $ 155.0 Commercial and industrial 114.3 (37.2) 1.4 (35.8) 17.1 95.6 Commercial leases 15.2 — — — 2.9 18.1 Other 3.8 (0.9) 0.2 (0.7) 1.1 4.2 Total commercial loans and leases 287.5 (38.7) 2.5 (36.2) 21.6 272.9 Direct installment 35.6 (0.1) 0.2 0.1 (1.0) 34.7 Residential mortgages 63.4 (0.1) 0.1 — 4.0 67.4 Indirect installment 16.6 (2.1) 0.5 (1.6) 1.1 16.1 Consumer lines of credit 9.6 (0.2) 0.2 — (0.1) 9.5 Total consumer loans 125.2 (2.5) 1.0 (1.5) 4.0 127.7 Total allowance for credit losses on loans and leases 412.7 (41.2) 3.5 (37.7) 25.6 400.6 Allowance for unfunded loan commitments 21.0 — — — 0.3 21.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 433.7 $ (41.2) $ 3.5 $ (37.7) $ 25.9 $ 421.9 Nine Months Ended September 30, 2023 Commercial real estate $ 162.1 $ (8.9) $ 3.2 $ (5.7) $ (1.4) $ 155.0 Commercial and industrial 102.1 (48.5) 3.0 (45.5) 39.0 95.6 Commercial leases 13.5 — — — 4.6 18.1 Other 4.0 (3.3) 0.7 (2.6) 2.8 4.2 Total commercial loans and leases 281.7 (60.7) 6.9 (53.8) 45.0 272.9 Direct installment 35.9 (0.5) 0.5 — (1.2) 34.7 Residential mortgages 55.5 (0.7) 0.3 (0.4) 12.3 67.4 Indirect installment 17.3 (6.9) 1.6 (5.3) 4.1 16.1 Consumer lines of credit 11.3 (0.8) 0.7 (0.1) (1.7) 9.5 Total consumer loans 120.0 (8.9) 3.1 (5.8) 13.5 127.7 Total allowance for credit losses on loans and leases 401.7 (69.6) 10.0 (59.6) 58.5 400.6 Allowance for unfunded loan commitments 21.4 — — — (0.1) 21.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 423.1 $ (69.6) $ 10.0 $ (59.6) $ 58.4 $ 421.9 (in millions) Balance at Charge- Recoveries Net Provision Balance at Three Months Ended September 30, 2022 Commercial real estate $ 157.9 $ (1.3) $ 0.5 $ (0.8) $ (1.8) $ 155.3 Commercial and industrial 94.3 (0.8) 0.9 0.1 1.8 96.2 Commercial leases 13.7 — — — 0.5 14.2 Other 4.2 (0.9) 0.3 (0.6) 0.6 4.2 Total commercial loans and leases 270.1 (3.0) 1.7 (1.3) 1.1 269.9 Direct installment 34.2 (0.2) 0.1 (0.1) 2.0 36.1 Residential mortgages 47.2 (0.3) 0.2 (0.1) 4.3 51.4 Indirect installment 16.0 (1.9) 0.6 (1.3) 2.4 17.1 Consumer lines of credit 10.5 (0.3) 0.3 — 0.3 10.8 Total consumer loans 107.9 (2.7) 1.2 (1.5) 9.0 115.4 Total allowance for credit losses on loans and leases 378.0 (5.7) 2.9 (2.8) 10.1 385.3 Allowance for unfunded loan commitments 18.2 — — — 1.1 19.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 396.2 $ (5.7) $ 2.9 $ (2.8) $ 11.2 $ 404.6 (in millions) Balance at Charge- Recoveries Net Provision Allowance for PCD Loans and Leases at Acquisition Balance at Nine Months Ended September 30, 2022 Commercial real estate $ 156.5 $ (2.9) $ 2.6 $ (0.3) $ (5.3) $ 4.4 $ 155.3 Commercial and industrial 87.4 (5.1) 4.9 (0.2) 5.6 3.4 96.2 Commercial leases 14.7 (0.1) — (0.1) (0.4) — 14.2 Other 2.6 (2.3) 0.8 (1.5) 3.1 — 4.2 Total commercial loans and leases 261.2 (10.4) 8.3 (2.1) 3.0 7.8 269.9 Direct installment 26.4 (0.4) 0.5 0.1 9.1 0.5 36.1 Residential mortgages 33.1 (0.6) 0.5 (0.1) 17.1 1.3 51.4 Indirect installment 13.5 (4.1) 1.7 (2.4) 6.0 — 17.1 Consumer lines of credit 10.1 (0.7) 0.9 0.2 0.1 0.4 10.8 Total consumer loans 83.1 (5.8) 3.6 (2.2) 32.3 2.2 115.4 Total allowance for credit losses on loans and leases 344.3 (16.2) 11.9 (4.3) 35.3 10.0 385.3 Allowance for unfunded loan commitments 19.1 — — — 0.2 — 19.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 363.4 $ (16.2) $ 11.9 $ (4.3) $ 35.5 $ 10.0 $ 404.6 Following is a summary of changes in the AULC by portfolio segment: TABLE 6.2 Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in millions) Balance at beginning of period $ 21.0 $ 18.2 $ 21.4 $ 19.1 Provision for unfunded loan commitments and letters of credit: Commercial portfolio 0.3 1.1 (0.1) 0.2 Balance at end of period $ 21.3 $ 19.3 $ 21.3 $ 19.3 The model used to calculate the ACL is dependent on the portfolio composition and credit quality, as well as historical experience, current conditions and forecasts of economic conditions and interest rates. Specifically, the following considerations are incorporated into the ACL calculation: • a third-party macroeconomic forecast scenario; • a 24-month R&S forecast period for macroeconomic factors with a reversion to the historical mean on a straight-line basis over a 12-month period; and • the historical through-the-cycle mean was calculated using an expanded period to include a prior recessionary period. At September 30, 2023 and December 31, 2022, we utilized a third-party consensus macroeconomic forecast reflecting the current and projected macroeconomic environment. For our ACL calculation at September 30, 2023, the macroeconomic variables that we utilized included, but were not limited to: (i) the purchase only Housing Price Index, which increases 0.5% over our R&S forecast period, (ii) a Commercial Real Estate Price Index, which declines 3.9% over our R&S forecast period, (iii) S&P Volatility, which decreases 35.0% in 2023 and 14.5% in 2024 and (iv) bankruptcies, which increase steadily over the R&S forecast period but average below historical through the cycle period. Macroeconomic variables that we utilized for our ACL calculation as of December 31, 2022 included, but were not limited to: (i) the purchase only Housing Price Index, which declines 3.7% over our R&S forecast period, (ii) a Commercial Real Estate Price Index, which declines 0.9% over our R&S forecast period, (iii) S&P Volatility, which decreases 41.0% in 2023 and 8.1% in 2024 and (iv) bankruptcies, which increase steadily over the R&S forecast period but average below historical levels. The ACL on loans and leases of $400.6 million at September 30, 2023 decreased $1.1 million, or 0.3%, from December 31, 2022. Our ending ACL coverage ratio at September 30, 2023 was 1.25%, compared to 1.33% at December 31, 2022. Total provision for credit losses for the three months ended September 30, 2023 was $25.9 million compared to $11.2 million for the same period of 2022 with the increase supporting loan growth and $18.8 million for the previously disclosed $31.9 million isolated commercial loan that was downgraded to non-performing status in the second quarter of 2023 based upon initial indications of alleged fraud determined late in the second quarter. Findings uncovered during our ongoing investigation, including subsequent bankruptcy filings by our borrower and its primary supplier in the third quarter of 2023, resulted in the outstanding balance being fully charged-off. The third quarter of 2023 reflected net charge-offs of $37.7 million, or 0.47% annualized of average total loans, compared to $2.8 million, or 0.04% annualized, in the third quarter of 2022. Total provision for credit losses for the nine months ended September 30, 2023 was $58.5 million including $31.9 million in provision for the previously disclosed isolated commercial loan, compared to $35.6 million that included $19.1 million of initial provision for non-PCD loans associated with the Howard acquisition for the same period of 2022. Net charge-offs were $59.6 million, or 0.26% annualized of average total loans, during the nine months ended September 30, 2023, compared to $4.3 million, or 0.02% annualized, for the same period of 2022.

LOAN SERVICING

LOAN SERVICING	9 Months Ended
LOAN SERVICING	Sep. 30, 2023
Transfers and Servicing [Abstract]
LOAN SERVICING	LOAN SERVICING Mortgage Loan Servicing We retain the servicing rights on certain mortgage loans sold. The unpaid principal balance of mortgage loans serviced for others is listed below: TABLE 7.1 (in millions) September 30, December 31, Mortgage loans sold with servicing retained $ 5,638 $ 5,242 The following table summarizes activity relating to mortgage loans sold with servicing retained: TABLE 7.2 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Mortgage loans sold with servicing retained $ 322 $ 204 $ 781 $ 870 Pre-tax net gains (losses) resulting from above loan sales (1) 1 (2) 1 (9) Mortgage servicing fees (1) 3 3 10 9 (1) Recorded in mortgage banking operations on the Consolidated Statements of Income. Following is a summary of activity relating to MSRs: TABLE 7.3 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Balance at beginning of period $ 55.7 $ 50.7 $ 52.8 $ 44.4 Additions 3.8 2.4 9.0 10.5 Payoffs and curtailments (1.3) (0.8) (1.6) (3.8) Impairment (charge) / recovery — — — 2.5 Amortization / other 0.2 (0.6) (1.8) (1.9) Balance at end of period $ 58.4 $ 51.7 $ 58.4 $ 51.7 Fair value, beginning of period $ 72.1 $ 64.1 $ 68.6 $ 46.0 Fair value, end of period 75.1 69.6 75.1 69.6 We had no valuation allowance for MSRs as of September 30, 2023 or December 31, 2022. The fair value of MSRs is highly sensitive to changes in assumptions and is determined by estimating the present value of the asset’s future cash flows utilizing market-based prepayment rates, discount rates and other assumptions validated through comparison to trade information, industry surveys and the use of independent third-party valuations. Changes in prepayment speed assumptions have the most significant impact on the fair value of MSRs. Generally, as interest rates decline, mortgage loan prepayments accelerate due to increased refinance activity, which results in a decrease in the fair value of MSRs and as interest rates increase, mortgage loan prepayments decline, which results in an increase in the fair value of MSRs. Measurement of fair value is limited to the conditions existing and the assumptions utilized as of a particular point in time, and those assumptions may not be appropriate if they are applied at a different point in time. Following is a summary of the sensitivity of the fair value of MSRs to changes in key assumptions: TABLE 7.4 (dollars in millions) September 30, December 31, Weighted average life (months) 97 96 Constant prepayment rate (annualized) 7.2 % 7.3 % Discount rate 10.7 % 10.0 % Effect on fair value due to change in interest rates: +2.00% $ 3 $ 9 +1.00% 2 4 +0.50% 1 2 +0.25% 1 1 -0.25% (1) (1) -0.50% (2) (3) -1.00% (6) (6) -2.00% (14) (15)

LEASES

LEASES	9 Months Ended
LEASES	Sep. 30, 2023
Leases [Abstract]
LEASES	LEASES We have operating leases primarily for certain branches, office space, land and office equipment. We have finance leases for certain branches. Our operating leases expire at various dates through the year 2046 and generally include one or more options to renew. Our finance leases expire at various dates through the year 2051 and generally include one or more options to renew. The exercise of lease renewal options is at our sole discretion. As of September 30, 2023, we had operating lease right-of-use assets and operating lease liabilities of $158.6 million and $178.9 million, respectively. We have finance lease right-of-use assets and finance lease liabilities of $31.9 million and $32.9 million, respectively. Our operating lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of September 30, 2023, we have certain operating lease agreements, primarily for administrative office space, that have not yet commenced. At commencement, it is expected that these leases will add approximately $45.4 million in right-of-use assets and $60.0 million in other liabilities. These operating leases are currently expected to commence throughout the remainder of 2023 and into 2024 with lease terms of up to 21 years. These operating leases include the lease, with a related party, of the future new FNB headquarters building in Pittsburgh, Pennsylvania. During 2023, several floors of the FNB headquarters building have been made available to FNB for the purpose of constructing our office spaces, and we commenced the lease of those floors. The related party operating lease is accounted for in a manner consistent with all other leases on the basis of the legally enforceable terms and conditions of the lease and the related party represents a VIE for which we are not the primary beneficiary. The components of lease expense were as follows: TABLE 8.1 Three Months Ended Nine Months Ended (dollars in millions) 2023 2022 2023 2022 Operating lease cost $ 9 $ 8 $ 25 $ 24 Variable lease cost 1 1 3 3 Finance lease cost 1 — 3 — Total lease cost $ 11 $ 9 $ 31 $ 27 Other information related to leases is as follows: TABLE 8.2 Nine Months Ended (dollars in millions) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 31 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 10.36 9.51 Finance leases 19.75 21.23 Weighted average discount rate: Operating leases 3.2 % 2.4 % Finance leases 3.2 % 2.6 % Maturities of lease liabilities were as follows: TABLE 8.3 (in millions) Operating Leases Finance Leases Total Leases September 30, 2023 2023 $ 9 $ 1 $ 10 2024 29 2 31 2025 24 2 26 2026 21 2 23 2027 18 2 20 Later years 117 36 153 Total lease payments 218 45 263 Less: imputed interest (39) (12) (51) Present value of lease liabilities $ 179 $ 33 $ 212
LEASES	LEASES We have operating leases primarily for certain branches, office space, land and office equipment. We have finance leases for certain branches. Our operating leases expire at various dates through the year 2046 and generally include one or more options to renew. Our finance leases expire at various dates through the year 2051 and generally include one or more options to renew. The exercise of lease renewal options is at our sole discretion. As of September 30, 2023, we had operating lease right-of-use assets and operating lease liabilities of $158.6 million and $178.9 million, respectively. We have finance lease right-of-use assets and finance lease liabilities of $31.9 million and $32.9 million, respectively. Our operating lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of September 30, 2023, we have certain operating lease agreements, primarily for administrative office space, that have not yet commenced. At commencement, it is expected that these leases will add approximately $45.4 million in right-of-use assets and $60.0 million in other liabilities. These operating leases are currently expected to commence throughout the remainder of 2023 and into 2024 with lease terms of up to 21 years. These operating leases include the lease, with a related party, of the future new FNB headquarters building in Pittsburgh, Pennsylvania. During 2023, several floors of the FNB headquarters building have been made available to FNB for the purpose of constructing our office spaces, and we commenced the lease of those floors. The related party operating lease is accounted for in a manner consistent with all other leases on the basis of the legally enforceable terms and conditions of the lease and the related party represents a VIE for which we are not the primary beneficiary. The components of lease expense were as follows: TABLE 8.1 Three Months Ended Nine Months Ended (dollars in millions) 2023 2022 2023 2022 Operating lease cost $ 9 $ 8 $ 25 $ 24 Variable lease cost 1 1 3 3 Finance lease cost 1 — 3 — Total lease cost $ 11 $ 9 $ 31 $ 27 Other information related to leases is as follows: TABLE 8.2 Nine Months Ended (dollars in millions) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 31 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 10.36 9.51 Finance leases 19.75 21.23 Weighted average discount rate: Operating leases 3.2 % 2.4 % Finance leases 3.2 % 2.6 % Maturities of lease liabilities were as follows: TABLE 8.3 (in millions) Operating Leases Finance Leases Total Leases September 30, 2023 2023 $ 9 $ 1 $ 10 2024 29 2 31 2025 24 2 26 2026 21 2 23 2027 18 2 20 Later years 117 36 153 Total lease payments 218 45 263 Less: imputed interest (39) (12) (51) Present value of lease liabilities $ 179 $ 33 $ 212

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
VARIABLE INTEREST ENTITIES	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES We evaluate our interest in certain entities to determine if these entities meet the definition of a VIE and whether we are the primary beneficiary and required to consolidate the entity based on the variable interest we held both at inception and when there is a change in circumstances that requires a reconsideration. Unconsolidated VIEs The following table provides a summary of the assets and liabilities included in our Consolidated Financial Statements, as well as the maximum exposure to losses, associated with our interests related to VIEs for which we hold an interest, but are not the primary beneficiary. TABLE 9.1 (in millions) Total Assets Total Liabilities Maximum Exposure to Loss September 30, 2023 Trust preferred securities (1) $ 3 $ 73 $ — Affordable housing tax credit partnerships 122 40 122 Other investments 41 6 41 Total $ 166 $ 119 $ 163 December 31, 2022 Trust preferred securities (1) $ 1 $ 72 $ — Affordable housing tax credit partnerships 123 37 123 Other investments 33 9 33 Total $ 157 $ 118 $ 156 (1) Represents our investment in unconsolidated subsidiaries. Trust-Preferred Securities We have certain wholly-owned trusts whose assets, liabilities, equity, income and expenses are not included within our Consolidated Financial Statements. These trusts have been formed for the sole purpose of issuing TPS, from which the proceeds are then invested in our junior subordinated debentures, which are reflected in our Consolidated Balance Sheets as junior subordinated debt. The TPS are the obligations of the trusts, and as such, are not consolidated within our Consolidated Financial Statements. For additional information relating to our TPS, see Note 10, “Borrowings” in the Notes to Consolidated Financial Statements. Each issue of the junior subordinated debentures has an interest rate equal to the corresponding TPS distribution rate. We have the right to defer payment of interest on the debentures at any time, or from time-to-time for a period not exceeding five years provided that no extension period may extend beyond the stated maturity of the related debentures. During any such extension period, distributions to the TPS will also be deferred and our ability to pay dividends on our common stock will be restricted. Periodic cash payments and payments upon liquidation or redemption with respect to TPS are guaranteed by us to the extent of funds held by the trusts. The guarantee ranks subordinate and junior in right of payment to all of our indebtedness to the same extent as the junior subordinated debt. The guarantee does not place a limitation on the amount of additional indebtedness that may be incurred by us. Affordable Housing Tax Credit Partnerships We make equity investments as a limited partner in various partnerships that sponsor affordable housing projects utilizing the LIHTC pursuant to Section 42 of the Internal Revenue Code. The purpose of these investments is to support initiatives associated with the Community Reinvestment Act while earning a satisfactory return. The activities of these LIHTC partnerships include the development and operation of multi-family housing that is leased to qualifying residential tenants. These partnerships are generally located in communities where we have a banking presence and meet the definition of a VIE; however, we are not the primary beneficiary of the entities, as the general partner or managing member has both the power to direct the activities that most significantly impact the economic performance of the entities and the obligation to absorb losses beyond our own equity investment. We record our investment in LIHTC partnerships as a component of other assets and use the proportional amortization method to account for our investments in LIHTC partnerships. Amortization related to our LIHTC investments is recorded on a net basis as a component of the provision for income taxes on the Consolidated Statements of Income. The following table presents the balances of our affordable housing tax credit investments and related unfunded commitments: TABLE 9.2 (in millions) September 30, December 31, LIHTC investments included in other assets $ 82 $ 86 Unfunded LIHTC commitments 40 37 The following table summarizes the impact of these LIHTC investments on the provision for income taxes in our Consolidated Statements of Income: TABLE 9.3 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Provision for income taxes: Amortization of LIHTC investments under proportional method $ 4 $ 4 $ 12 $ 11 Low-income housing tax credits (4) (3) (12) (11) Other tax benefits related to tax credit investments (1) (1) (2) (2) Total impact on provision for income taxes $ (1) $ — $ (2) $ (2) Other Investments Other investments we also consider to be unconsolidated VIEs include investments in Small Business Investment Companies, Historic Tax Credit investments, New Market Tax Credit investments and other equity method investments.

BORROWINGS

BORROWINGS	9 Months Ended
BORROWINGS	Sep. 30, 2023
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Following is a summary of short-term borrowings: TABLE 10.1 (in millions) September 30, December 31, Securities sold under repurchase agreements $ 259 $ 317 Federal Home Loan Bank advances 1,665 930 Federal funds purchased 30 — Subordinated notes 112 125 Total short-term borrowings $ 2,066 $ 1,372 Borrowings with original maturities of one year or less are classified as short-term. Securities sold under repurchase agreements are comprised of customer repurchase agreements, which are sweep accounts with next-day maturities utilized by larger commercial customers to earn interest on their funds. Securities are pledged to these customers in an amount at least equal to the outstanding balance. Of the total short-term FHLB advances, 15.9% had overnight maturities as of September 30, 2023. We did not have any short-term FHLB advances with overnight maturities as of December 31, 2022. At September 30, 2023, $600.0 million, or 36.0%, of the short-term FHLB advances were swapped to fixed rates with various maturities through 2024. This compares to $930.0 million, or 100.0%, as of December 31, 2022. Following is a summary of long-term borrowings: TABLE 10.2 (in millions) September 30, December 31, Federal Home Loan Bank advances $ 1,200 $ — Senior notes 348 648 Subordinated notes 80 70 Junior subordinated debt 73 72 Other subordinated debt 267 303 Total long-term borrowings $ 1,968 $ 1,093 During the third quarter of 2022, we completed a debt offering in which we issued $350 million aggregate principal amount of 5.150% fixed-rate senior notes due in 2025. The net proceeds of the debt offering after deducting underwriting discounts and commissions and offering costs were $347.4 million. These proceeds were used for general corporate purposes, which included the repayment of $300 million in 2.200% Senior Notes that matured in February 2023, and may also include investments at the holding company level, capital to support the growth of FNBPA and refinancing of outstanding indebtedness. During 2022, we assumed $25 million of other subordinated debt and $5 million of junior subordinated debt from the Howard acquisition and $31 million of other subordinated debt from the Union acquisition. During the second quarter of 2023, we called $6 million in other subordinated debt acquired from the Union acquisition and we repurchased and retired $15.0 million in other subordinated debt assumed in a previous acquisition. Additionally, during the third quarter of 2023, $13.6 million in other subordinated debt assumed in a previous acquisition matured and we repurchased and retired $1.0 million in other subordinated debt acquired from the Howard acquisition. Our banking affiliate has available credit with the FHLB of $10.6 billion, of which $2.9 billion was utilized and included in short-term and long-term borrowings and $700.0 million was utilized for a letter of credit for pledging of public funds as of September 30, 2023. These advances are secured by loans collateralized by residential mortgages, home equity lines of credit, commercial real estate and FHLB stock. The short-term borrowings are scheduled to mature in various amounts periodically during 2023 while the long-term borrowings are scheduled to mature periodically through 2027. Effective interest rates paid on the long-term FHLB advances held during 2023 ranged from 4.23% to 4.88% for the three months ended September 30, 2023. There were no long-term FHLB borrowings during the first nine months of 2022, or as of December 31, 2022. Our banking affiliate has additional unused other wholesale credit availability of $8.6 billion as of September 30, 2023. The following table provides information relating to our senior notes and other subordinated debt as of September 30, 2023. The subordinated notes are eligible for treatment as tier 2 capital for regulatory capital purposes. TABLE 10.3 (dollars in millions) Aggregate Principal Amount Issued Net Proceeds (5) Carrying Value Stated Maturity Date Interest Senior Notes: 5.150% Senior Notes due August 25, 2025 $ 350 $ 347 $ 348 8/25/2025 5.150 % Total senior notes 350 347 348 Other Subordinated Debt: 4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 (1) 120 118 119 2/14/2029 4.950 % 4.875% Subordinated Notes due 2025 100 98 100 10/2/2025 4.875 % 6.000% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 (2) (4) 25 26 24 12/6/2028 6.000 % 5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 (3) (4) 25 24 24 5/29/2030 5.000 % Total other subordinated debt 270 266 267 Total $ 620 $ 613 $ 615 (1) Fixed-to-floating rate until February 14, 2024, at which time the floating rate will be the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 240 basis points. (2) Fixed-to-floating rate until December 6, 2023, at which time the floating rate will be the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 302 basis points. (3) Fixed-to-floating rate until May 29, 2025, at which time the floating rate will be three-month SOFR plus 464 basis points. (4) Assumed from an acquisition and adjusted to fair value at the time of acquisition. (5) After deducting underwriting discounts and commissions and offering costs. For the debt assumed from acquisitions, this is the fair value of the debt at the time of the acquisition. The junior subordinated debt is comprised of the debt securities issued by FNB, or companies we acquired, in relation to our four unconsolidated subsidiary trusts (collectively, the Trusts), which are unconsolidated VIEs, and are included on the Consolidated Balance Sheets in long-term borrowings. Since third-party investors are the primary beneficiaries, the Trusts are not consolidated in our Financial Statements. We record the distributions on the junior subordinated debt issued to the Trusts as interest expense. The following table provides information relating to the Trusts as of September 30, 2023: TABLE 10.4 (dollars in millions) Trust Common Junior Stated Interest Rate Rate Reset Factor F.N.B. Statutory Trust II $ 22 $ 1 $ 22 6/15/2036 7.32 % SOFR + 165 bps Yadkin Valley Statutory Trust I 25 1 23 12/15/2037 6.99 % SOFR + 132 bps FNB Financial Services Capital Trust I 25 1 23 9/30/2035 7.12 % SOFR + 146 bps Patapsco Statutory Trust I 5 — 5 12/15/2035 7.15 % SOFR + 148 bps Total $ 77 $ 3 $ 73 The SOFR rate used for the rate reset factors in the above table is the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points).

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIESWe are exposed to certain risks arising from both our business operations and economic conditions. We principally manage our exposures to a wide variety of business and operational risks through management of our core business activities. We manage economic risks, including interest rate risk, primarily by managing the amount, source, and duration of our assets and liabilities, and through the use of derivative instruments. Derivative instruments are used to reduce the effects that changes in interest rates may have on net income and cash flows. We also use derivative instruments to facilitate transactions on behalf of our customers. All derivatives are carried on the Consolidated Balance Sheets at fair value and do not take into account the effects of master netting arrangements we have with other financial institutions. Credit risk is included in the determination of the estimated fair value of derivatives. Derivative assets are reported in the Consolidated Balance Sheets in other assets and derivative liabilities are reported in other liabilities. Changes in fair value are recognized in earnings except for certain changes related to derivative instruments designated as part of a cash flow hedging relationship, which are recognized in other comprehensive income. The following table presents notional amounts and gross fair values of our derivative assets and derivative liabilities which are not offset in the Consolidated Balance Sheets: TABLE 11.1 September 30, 2023 December 31, 2022 Notional Fair Value Notional Fair Value (in millions) Amount Asset Liability Amount Asset Liability Gross Derivatives Subject to master netting arrangements: Interest rate contracts – designated $ 2,000 $ — $ 4 $ 2,180 $ — $ 1 Interest rate swaps – not designated 5,577 140 2 5,333 89 6 Total subject to master netting arrangements 7,577 140 6 7,513 89 7 Not subject to master netting arrangements: Interest rate swaps – not designated 5,577 2 460 5,333 6 390 Interest rate lock commitments – not designated 234 — 3 163 — 12 Forward delivery commitments – not designated 198 3 — 203 1 2 Credit risk contracts – not designated 649 — — 506 — — Total not subject to master netting arrangements 6,658 5 463 6,205 7 404 Total $ 14,235 $ 145 $ 469 $ 13,718 $ 96 $ 411 Certain derivative exchanges have enacted a rule change which in effect results in the legal characterization of variation margin payments for certain derivative contracts as settlement of the derivatives mark-to-market exposure and not collateral. Accordingly, we have changed our reporting of certain derivatives to record variation margin on trades cleared through these exchanges as settled. The daily settlement of the derivative exposure does not change or reset the contractual terms of the instrument. We adopted Reference Rate Reform (RRR) on October 1, 2020, and the guidance will be followed until the Update terminates on December 31, 2024. As of October 16, 2020, we changed our valuation methodology to reflect changes made by central clearinghouses that changed the discounting methodology and interest calculation of cash migration from overnight index swap (OIS) to SOFR for U.S. dollar cleared interest rate swaps to better reflect prices obtainable in the markets in which we transact. Certain of these valuation methodology changes were applied to eligible hedging relationships. Accordingly, we have updated our hedge documentation to reflect the election of certain expedients and exceptions related to our cash flow hedging programs. The change in valuation methodology was applied prospectively as a change in accounting estimate and did not have a material impact on our consolidated financial position or results of operations. Derivatives Designated as Hedging Instruments under GAAP Interest Rate Contracts. We entered into interest rate derivative agreements to modify the interest rate characteristics of certain commercial loans and certain of our FHLB advances from variable rate to fixed rate in order to reduce the impact of changes in future cash flows due to market interest rate changes. These agreements are designated as cash flow hedges, in the form of interest rate swaps and collars, hedging the exposure to variability in expected future cash flows. The derivative’s gain or loss, including any ineffectiveness, is initially reported as a component of other comprehensive income and subsequently reclassified into earnings in the same line item associated with the forecasted transaction when the forecasted transaction affects earnings. The following table shows amounts reclassified from AOCI: TABLE 11.2 Amount of Gain (Loss) Recognized in OCI on Derivatives Location of Gain (Loss) Reclassified from AOCI into Income Amount of Gain (Loss) Reclassified from AOCI into Income Nine Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Derivatives in cash flow hedging relationships: Interest rate contracts $ (21) $ (39) Interest income (expense) $ (16) $ (8) Other income — — The following table represents gains (losses) recognized in the Consolidated Statements of Income on cash flow hedging relationships: TABLE 11.3 Nine months ended September 30, 2023 2022 (in millions) Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Total amounts of income and expense line items presented in the Consolidated Statements of Income (the effects of cash flow hedges are included in these line items) $ 1,278 $ 55 $ 760 $ 17 The effects of cash flow hedging: Gain (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain (loss) reclassified from AOCI into net income (33) 17 (1) (7) As of September 30, 2023, the maximum length of time over which forecasted interest cash flows are hedged is 2.6 years. In the twelve months that follow September 30, 2023, we expect to reclassify from the amount currently reported in AOCI net derivative losses of $36.4 million ($28.2 million net of tax), in association with interest on the hedged loans and FHLB advances. This amount could differ from amounts actually recognized due to changes in interest rates, hedge de-designations, and the addition of other hedges subsequent to September 30, 2023. There were no components of derivative gains or losses excluded from the assessment of hedge effectiveness related to these cash flow hedges. Also, during the nine months ended September 30, 2023 and 2022, there were no gains or losses from cash flow hedge derivatives reclassified to earnings because it became probable that the original forecasted transactions would not occur. Derivatives Not Designated as Hedging Instruments under GAAP A description of interest rate swaps, interest rate lock commitments, forward delivery commitments and credit risk contracts can be found in Note 16, "Derivative Instruments and Hedging Activities" in the Consolidated Financial Statements included in our 2022 Annual Report on Form 10-K filed with the SEC on February 24, 2023. Interest rate swap agreements with loan customers and with the offsetting counterparties are reported at fair value in other assets and other liabilities on the Consolidated Balance Sheets with any resulting gain or loss recorded in current period earnings as other income or other expense. Risk participation agreements sold with notional amounts totaling $529.6 million as of September 30, 2023 have remaining terms ranging from one day to eighteen years. Under these agreements, our maximum exposure assuming a customer defaults on their obligation to perform under certain derivative swap contracts with third parties would be $0.1 million at September 30, 2023 and $0.1 million at December 31, 2022. The fair values of risk participation agreements purchased and sold were $0.1 million and $0.1 million, respectively, at September 30, 2023 and $0.1 million and $0.1 million, respectively at December 31, 2022. The following table presents the effect of certain derivative financial instruments on the Consolidated Statements of Income: TABLE 11.4 Nine Months Ended (in millions) Consolidated Statements of Income Location 2023 2022 Interest rate swaps Non-interest income - other $ (1) $ — Interest rate lock commitments Mortgage banking operations — — Forward delivery contracts Mortgage banking operations 4 2 Credit risk contracts Non-interest income - other — — Counterparty Credit Risk We are party to master netting arrangements with most of our swap derivative dealer counterparties. Collateral, usually marketable securities and/or cash, is exchanged between FNB and our counterparties, and is generally subject to thresholds and transfer minimums. For swap transactions that require central clearing, we post cash and securities to our clearing agency. Collateral positions are settled or valued daily, and adjustments to amounts received and pledged by us are made as appropriate to maintain proper collateralization for these transactions. Certain master netting agreements contain provisions that, if violated, could cause the counterparties to request immediate settlement or demand full collateralization under the derivative instrument. If we had breached our agreements with our derivative counterparties we would be required to settle our obligations under the agreements at the termination value and would be required to pay nothing as of September 30, 2023 and an additional $0.1 million as of December 31, 2022, in excess of amounts previously posted as collateral with the respective counterparty. The following table presents a reconciliation of the net amounts of derivative assets and derivative liabilities presented in the Consolidated Balance Sheets to the net amounts that would result in the event of offset: TABLE 11.5 Amount Not Offset in the (in millions) Net Amount Financial Cash Net September 30, 2023 Derivative Assets Interest rate contracts: Not designated $ 140 $ — $ 140 $ — Total $ 140 $ — $ 140 $ — Derivative Liabilities Interest rate contracts: Designated $ 4 $ — $ 4 $ — Not designated 2 — 2 — Total $ 6 $ — $ 6 $ — December 31, 2022 Derivative Assets Interest rate contracts: Not designated $ 89 $ — $ 88 $ 1 Total $ 89 $ — $ 88 $ 1 Derivative Liabilities Interest rate contracts: Designated $ 1 $ — $ 1 $ — Not designated 6 — 6 — Total $ 7 $ — $ 7 $ —

COMMITMENTS, CREDIT RISK AND CO

COMMITMENTS, CREDIT RISK AND CONTINGENCIES	9 Months Ended
COMMITMENTS, CREDIT RISK AND CONTINGENCIES	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CREDIT RISK AND CONTINGENCIES	COMMITMENTS, CREDIT RISK AND CONTINGENCIES We have commitments to extend credit and standby letters of credit that involve certain elements of credit risk in excess of the amount stated in the Consolidated Balance Sheets. Our exposure to credit loss in the event of non-performance by the customer is represented by the contractual amount of those instruments. The credit risk associated with commitments to extend credit and standby letters of credit is essentially the same as that involved in extending loans and leases to customers and is subject to normal credit policies. Since many of these commitments expire without being drawn upon, the total commitment amounts do not necessarily represent future cash flow requirements. Following is a summary of off-balance sheet credit risk information: TABLE 12.1 (in millions) September 30, December 31, Commitments to extend credit $ 13,457 $ 13,250 Standby letters of credit 232 207 At September 30, 2023, funding of 74.9% of the commitments to extend credit was dependent on the financial condition of the customer. We have the ability to withdraw such commitments at our discretion. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Based on management’s credit evaluation of the customer, collateral may be deemed necessary. Collateral requirements vary and may include accounts receivable, inventory, property, plant and equipment and income-producing commercial properties. Standby letters of credit are conditional commitments issued by us that may require payment at a future date. The credit risk involved in issuing letters of credit is actively monitored through review of the historical performance of our portfolios. Our AULC for commitments that are not unconditionally cancellable, which is included in other liabilities on the Consolidated Balance Sheets, was $21.3 million at September 30, 2023 and $21.4 million at December 31, 2022. Additional information relating to the AULC is provided in Note 6, "Allowance for Credit Losses on Loans and Leases" in the Notes to Consolidated Financial Statements. In addition to the above commitments, subordinated notes issued by FNB Financial Services, LP, a wholly-owned finance subsidiary, are fully and unconditionally guaranteed by FNB. These subordinated notes are included in the summaries of short-term borrowings and long-term borrowings in Note 10, “Borrowings” in the Notes to Consolidated Financial Statements. Other Legal Proceedings In the ordinary course of business, we may assert claims in legal proceedings against another party or parties, and we are routinely named as defendants in, or made parties to, pending and potential legal actions. Also, as regulated entities, we are subject to governmental and regulatory examinations, information-gathering requests, and may be subject to investigations and proceedings (both formal and informal). Such threatened claims, litigation, investigations, regulatory and administrative proceedings typically entail matters that are considered incidental to the normal conduct of business. Claims for significant monetary damages may be asserted in many of these types of legal actions, while claims for disgorgement, reimbursement, restitution, penalties and/or other remedial actions or sanctions may be sought in regulatory matters. In these instances, if we determine that we have meritorious defenses, we will engage in an aggressive defense. However, if management determines, in consultation with counsel, that settlement of a matter is in the best interest of FNB and our shareholders, we may do so. It is inherently difficult to predict the eventual outcomes of such matters given their complexity and the particular facts and circumstances at issue in each of these matters. However, on the basis of current knowledge and understanding, and advice of counsel, we do not believe that judgments, sanctions, settlement resolutions, regulatory actions, investigations, settlements or orders, if any, that have arisen or may arise from these matters (either individually or in the aggregate, after giving effect to applicable reserves and insurance coverage) will have a material adverse effect on our financial position or liquidity, although they could potentially have a material effect on net income in a given period. In view of the inherent unpredictability of outcomes in litigation and governmental and regulatory matters, particularly where (i) the damages sought are indeterminate, (ii) the proceedings are in the early stages, or (iii) the matters involve novel legal theories or a large number of parties, as a matter of course, there is considerable uncertainty surrounding the timing or ultimate resolution of litigation and governmental and regulatory matters, including a possible eventual loss, financial or other commitments, fine, restitution, penalty, business or adverse reputational impact, if any, associated with each such matter. In accordance with applicable accounting guidance, we establish accruals for litigation and governmental and regulatory matters when those matters proceed to a stage where they present loss contingencies that are both probable and reasonably estimable. In such cases, there may be a possible exposure to loss in excess of any amounts accrued. We will continue to monitor such matters, including ongoing reviews, examinations, and investigations by banking regulatory agencies and other government authorities, for developments that could affect the amount of the accrual, and will adjust the accrual amount as appropriate. If the loss contingency in question is not both probable and reasonably estimable, we do not establish an accrual and the matter will continue to be monitored for any developments that would make the loss contingency both probable and reasonably estimable. We believe that our accruals for legal proceedings are appropriate and, in the aggregate, are not material to our consolidated financial position, although future accruals could have a material effect on net income in a given period.

STOCK INCENTIVE PLANS

STOCK INCENTIVE PLANS	9 Months Ended
STOCK INCENTIVE PLANS	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK INCENTIVE PLANS	STOCK INCENTIVE PLANS Restricted Stock We issue restricted stock awards to key employees under our Incentive Compensation Plan (Plan). We issue time-based awards and performance-based awards under this Plan, both of which are based on a three-year vesting period. The grant date fair value of the time-based awards is equal to the price of our common stock on the grant date. The fair value of the performance-based awards is based on a Monte-Carlo simulation valuation of our common stock as of the grant date. The assumptions used for this valuation include stock price volatility, risk-free interest rate and dividend yield. We granted 1,426,146 and 1,266,821 restricted stock units during the nine months ended September 30, 2023 and 2022, respectively, including 290,764 and 297,508 performance-based restricted stock units during those same periods, respectively. We have shareholder approval under the Plan to issue up to 7,397,956 shares of common stock. As of September 30, 2023, we had 5,529,405 remaining shares available for awards under the Plan. The unvested restricted stock unit awards are eligible to receive cash dividends or dividend equivalents which are ultimately used to purchase additional shares of stock and are subject to forfeiture if the requisite service period is not completed or the specified performance criteria are not met. These awards are subject to certain accelerated vesting provisions upon retirement, death, disability or in the event of a change of control as defined in the award agreements. The following table summarizes the activity relating to restricted stock units during the periods indicated: TABLE 13.1 Nine Months Ended September 30, 2023 2022 Units Weighted Units Weighted Unvested units outstanding at beginning of period 4,821,182 $ 10.30 4,680,786 $ 9.71 Granted 1,426,146 12.71 1,266,821 13.07 Acquired — — 60,300 9.41 Net adjustment 172,874 — 244,258 9.34 Vested (2,310,042) 7.03 (1,683,372) 10.58 Forfeited/expired/canceled (605,383) 7.93 (219,058) 10.95 Dividend reinvestment — — 137,976 11.91 Unvested units outstanding at end of period 3,504,777 12.88 4,487,711 10.31 The following table provides certain information related to restricted stock units: TABLE 13.2 (in millions) Nine Months Ended 2023 2022 Stock-based compensation expense $ 15 $ 15 Tax benefit related to stock-based compensation expense 3 3 Fair value of units vested 18 21 As of September 30, 2023, there was $13.0 million of unrecognized compensation cost related to unvested restricted stock units. The components of the restricted stock units as of September 30, 2023 are as follows: TABLE 13.3 (dollars in millions) Service- Performance- Total Unvested restricted stock units 2,541,229 963,548 3,504,777 Unrecognized compensation expense $ 13 $ — $ 13 Intrinsic value $ 27 $ 10 $ 37 Weighted average remaining life (in years) 1.90 1.61 1.82 Stock Options All outstanding stock options were assumed from acquisitions and are fully vested. Upon consummation of our acquisitions, all outstanding stock options issued by the acquired companies were converted into equivalent FNB stock options. We issue shares of treasury stock or authorized but unissued shares to satisfy stock options exercised. As of September 30, 2023, we had 104,223 stock options outstanding and exercisable at a weighted average exercise price per share of $9.96, compared to 167,948 stock options outstanding and exercisable at a weighted average exercise price per share of $9.03 as of September 30, 2022. The intrinsic value of outstanding and exercisable stock options at September 30, 2023 was $0.1 million. The aggregate intrinsic value represents the amount by which the fair value of underlying stock exceeds the option exercise price.

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income Tax Expense Federal and state income tax expense and the statutory tax rate and the actual effective tax rate consist of the following: TABLE 14.1 Three Months Ended Nine Months Ended (dollars in millions) 2023 2022 2023 2022 Current income taxes: Federal taxes $ 12 $ 32 $ 79 $ 61 State taxes 3 2 8 7 Total current income taxes 15 34 87 68 Deferred income taxes: Federal taxes 3 — 2 8 State taxes 1 1 2 1 Total deferred income taxes 4 1 4 9 Total income taxes $ 19 $ 35 $ 91 $ 77 Statutory federal tax rate 21.0 % 21.0 % 21.0 % 21.0 % Effective tax rate 11.5 20.7 17.4 20.5 Income tax expense was higher for the nine months ended September 30, 2023 due to higher pre-tax earnings as we had merger-related expenses from the Howard and Union acquisitions in 2022. This was partially offset by the recording of tax benefits from renewable energy investment tax credits in 2023 as part of a solar project financing transaction. The decrease in the effective tax rate for the nine months ended September 30, 2023 compared to 2022 was primarily due to tax benefits from the investment tax credits recorded in 2023. Deferred Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and tax purposes. Deferred tax assets and liabilities are measured based on the enacted tax rates that will apply in the years in which the temporary differences are expected to be recovered or paid. Net deferred tax assets were $153.7 million and $147.7 million at September 30, 2023 and December 31, 2022, respectively.

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
OTHER COMPREHENSIVE INCOME (LOSS)	Sep. 30, 2023
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table presents changes in AOCI, net of tax, by component: TABLE 15.1 (in millions) Unrealized Unrealized Unrecognized Total Nine Months Ended September 30, 2023 Balance at beginning of period $ (269) $ (44) $ (44) $ (357) Other comprehensive (loss) income before reclassifications (22) (17) 1 (38) Amounts reclassified from AOCI — 13 — 13 Net current period other comprehensive (loss) income (22) (4) 1 (25) Balance at end of period $ (291) $ (48) $ (43) $ (382) The amounts reclassified from AOCI related to debt securities AFS are included in net securities gains (losses) on the Consolidated Statements of Income, while the amounts reclassified from AOCI related to derivative instruments in cash flow hedge programs are generally included in interest income on loans and leases on the Consolidated Statements of Income. The tax (benefit) expense amounts reclassified from AOCI in connection with the debt securities AFS and derivative instruments reclassifications are included in income taxes on the Consolidated Statements of Income.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
EARNINGS PER COMMON SHARE	Sep. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Basic earnings per common share is calculated by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding net of unvested shares of restricted stock. Diluted earnings per common share is calculated by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding, adjusted for the dilutive effect of potential common shares issuable for stock options and restricted shares, as calculated using the treasury stock method. Adjustments to the weighted average number of shares of common stock outstanding are made only when such adjustments dilute earnings per common share. The following table sets forth the computation of basic and diluted earnings per common share: TABLE 16.1 Three Months Ended Nine Months Ended ( dollars in millions, except per share data) 2023 2022 2023 2022 Net income $ 145 $ 138 $ 434 $ 300 Less: Preferred stock dividends 2 2 6 6 Net income available to common stockholders $ 143 $ 136 $ 428 $ 294 Basic weighted average common shares outstanding 360,847,457 350,910,562 360,603,432 348,868,423 Net effect of dilutive stock options and restricted stock 930,968 3,743,917 2,501,504 3,917,702 Diluted weighted average common shares outstanding 361,778,425 354,654,479 363,104,936 352,786,125 Earnings per common share: Basic $ 0.40 $ 0.39 $ 1.19 $ 0.84 Diluted $ 0.40 $ 0.38 $ 1.18 $ 0.83

CASH FLOW INFORMATION

CASH FLOW INFORMATION	9 Months Ended
CASH FLOW INFORMATION	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
CASH FLOW INFORMATION	CASH FLOW INFORMATION Following is a summary of supplemental cash flow information: TABLE 17.1 Nine Months Ended (in millions) 2023 2022 Interest paid on deposits and other borrowings $ 420 $ 88 Income taxes paid 94 56 Transfers of loans to other real estate owned 2 1 Loans transferred to portfolio from held for sale 33 — We did not have any restricted cash as of September 30, 2023 and 2022. Supplemental non-cash information relating to the Howard and Union acquisitions is included in Note 3, Mergers and Acquisitions.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	9 Months Ended
BUSINESS SEGMENTS	Sep. 30, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS We operate in three reportable segments: Community Banking, Wealth Management and Insurance. • The Community Banking segment provides commercial and consumer banking services. Commercial banking solutions include corporate banking, small business banking, investment real estate financing, business credit, capital markets and lease financing. Consumer banking products and services include deposit products, mortgage lending, consumer lending and a complete suite of mobile and online banking services. • The Wealth Management segment provides a broad range of personal and corporate fiduciary services including the administration of decedent and trust estates. In addition, it offers various alternative products, including securities brokerage (under a third-party arrangement) and investment advisory services, mutual funds and annuities. • The Insurance segment includes a full-service insurance brokerage service offering all lines of commercial and personal insurance through major carriers. The Insurance segment also includes a reinsurer. The following tables provide financial information for these segments of FNB. The information provided under the caption “Parent and Other” represents operations not considered to be reportable segments and/or general operating expenses of FNB, and includes the parent company, other non-bank subsidiaries and eliminations and adjustments to reconcile to the Consolidated Financial Statements. TABLE 18.1 (in millions) Community Wealth Insurance Parent and Consolidated At or for the Three Months Ended September 30, 2023 Interest income $ 512 $ — $ — $ 1 $ 513 Interest expense 180 — — 7 187 Net interest income 332 — — (6) 326 Provision for credit losses 25 — — — 25 Non-interest income 60 18 4 (1) 81 Non-interest expense (1) 194 12 5 2 213 Amortization of intangibles 5 — — — 5 Income tax expense (benefit) 19 2 — (2) 19 Net income (loss) 149 4 (1) (7) 145 Total assets 45,305 40 30 121 45,496 Total intangibles 2,516 9 26 — 2,551 At or for the Three Months Ended September 30, 2022 Interest income $ 342 $ — $ — $ 1 $ 343 Interest expense 41 — — 5 46 Net interest income 301 — — (4) 297 Provision for credit losses 12 — — — 12 Non-interest income 62 16 7 (2) 83 Non-interest expense (1) 174 11 5 2 192 Amortization of intangibles 3 — — — 3 Income tax expense (benefit) 36 1 — (2) 35 Net income (loss) 138 4 2 (6) 138 Total assets 42,458 37 33 62 42,590 Total intangibles 2,451 9 27 — 2,487 (1) Excludes amortization of intangibles, which is presented separately. (in millions) Community Wealth Insurance Parent and Consolidated At or for the Nine Months Ended September 30, 2023 Interest income $ 1,437 $ — $ — $ 4 $ 1,441 Interest expense 425 — — 24 449 Net interest income 1,012 — — (20) 992 Provision for credit losses 58 — — — 58 Non-interest income 172 54 18 (3) 241 Non-interest expense (1) 576 38 14 7 635 Amortization of intangibles 15 — — — 15 Income tax expense (benefit) 96 4 1 (10) 91 Net income (loss) 439 12 3 (20) 434 Total assets 45,305 40 30 121 45,496 Total intangibles 2,516 9 26 — 2,551 At or for the Nine Months Ended September 30, 2022 Interest income $ 874 $ — $ — $ 3 $ 877 Interest expense 82 — — 10 92 Net interest income 792 — — (7) 785 Provision for credit losses 35 — — 1 36 Non-interest income 179 48 20 (4) 243 Non-interest expense (1) 554 32 14 5 605 Amortization of intangibles 9 — 1 — 10 Income tax expense (benefit) 78 3 1 (5) 77 Net income (loss) 295 13 4 (12) 300 Total assets 42,458 37 33 62 42,590 Total intangibles 2,451 9 27 — 2,487 (1) Excludes amortization of intangibles, which is presented separately.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Refer to Note 26 "Fair Value Measurements" to the Consolidated Financial Statements included in our 2022 Annual Report on Form 10-K filed with the SEC on February 24, 2023 for a description of additional valuation methodologies for assets and liabilities measured at fair value on a recurring and non-recurring basis. The following table presents the balances of assets and liabilities measured at fair value on a recurring basis: TABLE 19.1 (in millions) Level 1 Level 2 Level 3 Total September 30, 2023 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 306 $ — $ — $ 306 U.S. government agencies — 86 — 86 U.S. government-sponsored entities — 303 — 303 Residential mortgage-backed securities: Agency mortgage-backed securities — 1,032 — 1,032 Agency collateralized mortgage obligations — 840 — 840 Commercial mortgage-backed securities — 521 — 521 States of the U.S. and political subdivisions (municipals) — 26 — 26 Other debt securities — 31 — 31 Total debt securities available for sale 306 2,839 — 3,145 Loans held for sale — 92 — 92 Derivative financial instruments Trading — 142 — 142 Not for trading — 3 — 3 Total derivative financial instruments — 145 — 145 Total assets measured at fair value on a recurring basis $ 306 $ 3,076 $ — $ 3,382 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 462 $ — $ 462 Not for trading — 4 3 7 Total derivative financial instruments — 466 3 469 Total liabilities measured at fair value on a recurring basis $ — $ 466 $ 3 $ 469 (in millions) Level 1 Level 2 Level 3 Total December 31, 2022 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 257 $ — $ — $ 257 U.S. government agencies — 108 — 108 U.S. government-sponsored entities — 262 — 262 Residential mortgage-backed securities: Agency mortgage-backed securities — 1,232 — 1,232 Agency collateralized mortgage obligations — 972 — 972 Commercial mortgage-backed securities — 395 — 395 States of the U.S. and political subdivisions (municipals) — 29 — 29 Other debt securities — 20 — 20 Total debt securities available for sale 257 3,018 — 3,275 Loans held for sale — 91 — 91 Derivative financial instruments Trading — 95 — 95 Not for trading — 1 — 1 Total derivative financial instruments — 96 — 96 Total assets measured at fair value on a recurring basis $ 257 $ 3,205 $ — $ 3,462 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 396 $ — $ 396 Not for trading — 3 12 15 Total derivative financial instruments — 399 12 411 Total liabilities measured at fair value on a recurring basis $ — $ 399 $ 12 $ 411 The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized Level 3 inputs to determine fair value: TABLE 19.2 (in millions) Other Interest Total Nine Months Ended September 30, 2023 Balance at beginning of period $ — $ — $ — Purchases, issuances, sales and settlements: Issuances — 1 1 Settlements — (1) (1) Balance at end of period $ — $ — $ — Year Ended December 31, 2022 Balance at beginning of period $ — $ 9 $ 9 Purchases, issuances, sales and settlements: Purchases 2 — 2 Settlements (1) (9) (10) Transfers from Level 3 (1) — (1) Balance at end of period $ — $ — $ — We review fair value hierarchy classifications on a quarterly basis. Changes in the observability of the valuation attributes may result in reclassification of certain financial assets or liabilities. Such reclassifications are reported as transfers in/out of Level 3 at fair value at the beginning of the period in which the changes occur. There were no transfers of assets or liabilities between the hierarchy levels during the first nine months of 2023 or 2022. From time to time, we measure certain assets at fair value on a non-recurring basis. These adjustments to fair value usually result from the application of the lower of cost or fair value accounting or write-downs of individual assets. Valuation methodologies used to measure these fair value adjustments were described in Note 26, "Fair Value Measurements" to the Consolidated Financial Statements included in 2022 Annual Report on Form 10-K . For assets measured at fair value on a non-recurring basis still held at the Balance Sheet date, the following table provides the hierarchy level and the fair value of the related assets or portfolios: TABLE 19.3 (in millions) Level 1 Level 2 Level 3 Total September 30, 2023 Collateral dependent loans $ — $ — $ 31 $ 31 Other assets - SBA servicing asset — — 2 2 Other real estate owned — — 2 2 December 31, 2022 Collateral dependent loans $ — $ — $ 34 $ 34 Other assets - SBA servicing asset — — 2 2 Other real estate owned — — 3 3 The fair value amounts for collateral dependent loans and OREO in the table above were estimated at a date during the nine months or twelve months ended September 30, 2023 and December 31, 2022, respectively. Consequently, the fair value information presented is not necessarily as of the period’s end. Collateral dependent loans measured or re-measured at fair value on a non-recurring basis during the nine months ended September 30, 2023 had a carrying amount of $31.4 million, which includes an allocated ACL of $6.2 million. The ACL includes a credit to the provision applicable to the current period fair value measurements of $46.1 million, which was included in provision for credit losses for the nine months ended September 30, 2023. SBA servicing assets measured at fair value on a non-recurring basis had a carrying value of $1.5 million. During 2023, the valuation allowance decreased $0.2 million to $1.4 million as of September 30, 2023, down from $1.6 million at December 31, 2022, which is reflected in the year-to-date provision expense. OREO measured at fair value on a non-recurring basis during 2023 had a carrying amount of $2.0 million, which included a valuation allowance of $0.3 million, as of September 30, 2023. The valuation allowance includes a loss of $0.7 million, which was included in earnings for the nine months ended September 30, 2023. Fair Value of Financial Instruments Refer to Note 26, "Fair Value Measurements" to the Consolidated Financial Statements included in our 2022 Annual Report on Form 10-K filed with the SEC on February 24, 2023 for a description of methods and assumptions that were used to estimate the fair value of each financial instrument. The fair values of our financial instruments are as follows: TABLE 19.4 Fair Value Measurements (in millions) Carrying Fair Level 1 Level 2 Level 3 September 30, 2023 Financial Assets Cash and cash equivalents $ 1,637 $ 1,637 $ 1,637 $ — $ — Debt securities available for sale 3,145 3,145 306 2,839 — Debt securities held to maturity 3,922 3,403 — 3,403 — Net loans and leases, including loans held for sale 31,860 29,733 — 92 29,641 Loan servicing rights 60 77 — — 77 Derivative assets 145 145 — 145 — Accrued interest receivable 158 158 158 — — Financial Liabilities Deposits 34,615 34,534 28,822 5,712 — Short-term borrowings 2,066 2,064 2,064 — — Long-term borrowings 1,968 1,923 — 1,187 736 Derivative liabilities 469 469 — 466 3 Accrued interest payable 60 60 60 — — December 31, 2022 Financial Assets Cash and cash equivalents $ 1,674 $ 1,674 $ 1,674 $ — $ — Debt securities available for sale 3,275 3,275 257 3,018 — Debt securities held to maturity 4,087 3,687 — 3,687 — Net loans and leases, including loans held for sale 29,977 29,008 — 91 28,917 Loan servicing rights 55 71 — — 71 Derivative assets 96 96 — 96 — Accrued interest receivable 126 126 126 — — Financial Liabilities Deposits 34,770 34,673 31,158 3,515 — Short-term borrowings 1,372 1,369 1,369 — — Long-term borrowings 1,093 1,061 — — 1,061 Derivative liabilities 411 411 — 399 12 Accrued interest payable 31 31 31 — —

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements (unaudited) include subsidiaries in which we have a controlling financial interest. We own and operate FNBPA, First National Trust Company, First National Investment Services Company, LLC, F.N.B. Investment Advisors, Inc., First National Insurance Agency, LLC, Bank Capital Services, LLC, F.N.B. Capital Corporation, LLC and Waubank Securities, LLC, and include results for each of these entities in the accompanying Consolidated Financial Statements. Companies in which we hold a controlling financial interest, or are a VIE in which we have the power to direct the activities of an entity that most significantly impact the entity’s economic performance and have an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE, are consolidated. For a voting interest entity, a controlling financial interest is generally where we hold more than 50% of the outstanding voting shares. VIEs in which we do not hold the power to direct the activities of the entity that most significantly impact the entity’s economic performance or an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE are not consolidated. Investments in companies that are not consolidated are accounted for using the equity method when we have the ability to exert significant influence or the cost method when we do not have the ability to exert significant influence. Investments in private investment partnerships that are accounted for under the equity method or the cost method are included in other assets and our proportional interest in the equity investments’ earnings are included in other non-interest income. Investment interests accounted for under the cost and equity methods are periodically evaluated for impairment. The accompanying interim unaudited Consolidated Financial Statements include all adjustments that are necessary, in the opinion of management, to fairly reflect our financial position and results of operations in accordance with GAAP. All significant intercompany balances and transactions have been eliminated. Events occurring subsequent to September 30, 2023 have been evaluated for potential recognition or disclosure in the Consolidated Financial Statements through the date of the filing of the Consolidated Financial Statements with the SEC. Certain information and Note disclosures normally included in Consolidated Financial Statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The interim operating results are not necessarily indicative of operating results we expect for the full year. These interim unaudited Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in our 2022 Annual Report on Form 10-K filed with the SEC on February 24, 2023.
Use of Estimates	Use of Estimates Our accounting and reporting policies conform with GAAP. The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes to Consolidated Financial Statements (unaudited). Actual results could materially differ from those estimates. Material estimates that are particularly susceptible to significant changes include the ACL, fair value of financial instruments, goodwill and other intangible assets, income taxes and deferred tax assets and litigation reserves, which are listed in the critical accounting estimates. For a detailed description of our significant accounting policies and critical accounting estimates, see Note 1, "Summary of Significant Accounting Policies" and the "Application of Critical Accounting Policies" section in the MD&A, both in our 2022 Annual Report on Form 10-K .
New Accounting Standards	The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and will be effective as of January 1, 2024. Early adoption of this Update is permitted. We plan to adopt this Update on January 1, 2024. The adoption of this Update is not expected to have a material impact on our consolidated financial statements. Troubled Debt Restructuring and Charge-offs ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures This Update eliminates the recognition and measurement guidance on TDRs for creditors that have adopted ASC 326 and requires entities to apply loan refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. The Update requires enhanced disclosures for certain loan modifications by creditors when a borrower is experiencing financial difficulty if the modification includes principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination of those modification types. This Update also requires public business entities to present current-period gross write-offs by year of origination in their vintage disclosures. This Update is to be applied using a prospective method. For the transition method related to TDRs, an entity has the option to apply a modified retrospective transition method. We adopted this Update on January 1, 2023, on a prospective basis for all amendments. Adoption of this Update did not have a material impact on our consolidated financial statements.

NEW ACCOUNTING STANDARDS (Table

NEW ACCOUNTING STANDARDS (Tables)	9 Months Ended
NEW ACCOUNTING STANDARDS (Tables)	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future. TABLE 2.1 Standard Description Financial Statements Impact Tax Equity Investments ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method This Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria. The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments. This Update is to be applied using either a modified retrospective or a retrospective method and will be effective as of January 1, 2024. Early adoption of this Update is permitted. We plan to adopt this Update on January 1, 2024. The adoption of this Update is not expected to have a material impact on our consolidated financial statements. Troubled Debt Restructuring and Charge-offs ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures This Update eliminates the recognition and measurement guidance on TDRs for creditors that have adopted ASC 326 and requires entities to apply loan refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. The Update requires enhanced disclosures for certain loan modifications by creditors when a borrower is experiencing financial difficulty if the modification includes principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination of those modification types. This Update also requires public business entities to present current-period gross write-offs by year of origination in their vintage disclosures. This Update is to be applied using a prospective method. For the transition method related to TDRs, an entity has the option to apply a modified retrospective transition method. We adopted this Update on January 1, 2023, on a prospective basis for all amendments. Adoption of this Update did not have a material impact on our consolidated financial statements.

MERGERS AND ACQUISITIONS (Table

MERGERS AND ACQUISITIONS (Tables)	9 Months Ended
MERGERS AND ACQUISITIONS (Tables)	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Amounts Recorded on Consolidated Balance Sheets in Conjunction with Acquisition	The following table summarizes the amounts recorded on the consolidated balance sheets as of the acquisition dates in conjunction with the Howard and Union acquisitions discussed above. TABLE 3.1 (in millions) Howard Union Fair value of consideration paid $ 443 $ 126 Fair value of identifiable assets acquired: Cash and cash equivalents 75 113 Securities 321 212 Loans 1,780 652 Core deposit and other intangible assets 19 41 Fixed and other assets 156 59 Total identifiable assets acquired 2,351 1,077 Fair value of liabilities assumed: Deposits 1,831 956 Borrowings 247 30 Other liabilities 7 3 Total liabilities assumed 2,085 989 Fair value of net identifiable assets acquired 266 88 Goodwill recognized $ 177 $ 38

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
SECURITIES (Tables)	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Securities Available for Sale	The amortized cost and fair value of AFS debt securities are presented in the table below. There was no ACL associated with the AFS portfolio at September 30, 2023 and December 31, 2022. Accrued interest receivable on AFS debt securities totaled $10.4 million at September 30, 2023 and $8.9 million at December 31, 2022, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and the amortized cost basis of AFS debt securities. TABLE 4.1 (in millions) Amortized Gross Gross Fair Debt Securities AFS: September 30, 2023 U.S. Treasury $ 327 $ — $ (21) $ 306 U.S. government agencies 85 1 — 86 U.S. government-sponsored entities 323 — (20) 303 Residential mortgage-backed securities: Agency mortgage-backed securities 1,171 — (139) 1,032 Agency collateralized mortgage obligations 986 — (146) 840 Commercial mortgage-backed securities 565 — (44) 521 States of the U.S. and political subdivisions (municipals) 30 — (4) 26 Other debt securities 33 — (2) 31 Total debt securities AFS $ 3,520 $ 1 $ (376) $ 3,145 (in millions) Amortized Gross Gross Fair Debt Securities AFS: December 31, 2022 U.S. Treasury $ 278 $ — $ (21) $ 257 U.S. government agencies 107 1 — 108 U.S. government-sponsored entities 283 — (21) 262 Residential mortgage-backed securities: Agency mortgage-backed securities 1,360 — (128) 1,232 Agency collateralized mortgage obligations 1,110 — (138) 972 Commercial mortgage-backed securities 430 — (35) 395 States of the U.S. and political subdivisions (municipals) 33 — (4) 29 Other debt securities 21 — (1) 20 Total debt securities AFS $ 3,622 $ 1 $ (348) $ 3,275
Schedule of Amortized Cost and Fair Value of Securities Held to Maturity	The amortized cost and fair value of HTM debt securities are presented in the following table. The ACL for the HTM portfolio was $0.30 million and $0.23 million at September 30, 2023 and December 31, 2022, respectively. Accrued interest receivable on HTM debt securities totaled $13.4 million and $14.0 million at September 30, 2023 and December 31, 2022, respectively, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and the amortized cost basis of HTM debt securities. TABLE 4.2 (in millions) Amortized Gross Gross Fair Debt Securities HTM: September 30, 2023 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 93 — (1) 92 Residential mortgage-backed securities: Agency mortgage-backed securities 1,052 — (144) 908 Agency collateralized mortgage obligations 852 — (132) 720 Commercial mortgage-backed securities 891 — (68) 823 States of the U.S. and political subdivisions (municipals) 1,017 — (172) 845 Other debt securities 16 — (2) 14 Total debt securities HTM $ 3,922 $ — $ (519) $ 3,403 (in millions) Amortized Gross Gross Fair Debt Securities HTM: December 31, 2022 U.S. government agencies $ 1 $ — $ — $ 1 U.S. government-sponsored entities 52 — — 52 Residential mortgage-backed securities: Agency mortgage-backed securities 1,178 — (125) 1,053 Agency collateralized mortgage obligations 953 — (120) 833 Commercial mortgage-backed securities 866 2 (50) 818 States of the U.S. and political subdivisions (municipals) 1,025 1 (107) 919 Other debt securities 12 — (1) 11 Total debt securities HTM $ 4,087 $ 3 $ (403) $ 3,687
Schedule of Amortized Cost and Fair Value of Securities, by Contractual Maturities	As of September 30, 2023, the amortized cost and fair value of debt securities, by contractual maturities, were as follows: TABLE 4.3 Available for Sale Held to Maturity (in millions) Amortized Fair Amortized Fair Due in one year or less $ 54 $ 54 $ 2 $ 2 Due after one year but within five years 655 612 140 136 Due after five years but within ten years 53 51 224 196 Due after ten years 36 35 761 618 798 752 1,127 952 Residential mortgage-backed securities: Agency mortgage-backed securities 1,171 1,032 1,052 908 Agency collateralized mortgage obligations 986 840 852 720 Commercial mortgage-backed securities 565 521 891 823 Total debt securities $ 3,520 $ 3,145 $ 3,922 $ 3,403
Schedule of Securities Pledged as Collateral	Following is information relating to securities pledged: TABLE 4.4 (dollars in millions) September 30, December 31, Securities pledged (carrying value): To secure public deposits, trust deposits and for other purposes as required by law $ 5,995 $ 6,403 As collateral for short-term borrowings 281 348 Securities pledged as a percent of total securities 88.8 % 91.7 %
Summaries of Fair Values and Unrealized Losses of Impaired Securities, Segregated by Length of Impairment	Following are summaries of the fair values of AFS debt securities in an unrealized loss position for which an ACL has not been recorded, segregated by security type and length of time in a continuous loss position: TABLE 4.5 Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS September 30, 2023 U.S. Treasury — $ — $ — 6 $ 257 $ (21) 6 $ 257 $ (21) U.S. government agencies 5 24 — 8 15 — 13 39 — U.S. government-sponsored entities 2 50 — 10 253 (20) 12 303 (20) Residential mortgage-backed securities: Agency mortgage-backed securities 7 2 — 114 1,029 (139) 121 1,031 (139) Agency collateralized mortgage obligations — — — 71 840 (146) 71 840 (146) Commercial mortgage-backed securities 5 148 (3) 21 373 (41) 26 521 (44) States of the U.S. and political subdivisions (municipals) — — — 13 26 (4) 13 26 (4) Other debt securities 2 8 (1) 7 17 (1) 9 25 (2) Total 21 $ 232 $ (4) 250 $ 2,810 $ (372) 271 $ 3,042 $ (376) Less than 12 Months 12 Months or More Total (dollars in millions) # Fair Unrealized # Fair Unrealized # Fair Unrealized Debt Securities AFS December 31, 2022 U.S. Treasury 3 $ 120 $ (7) 3 $ 137 $ (14) 6 $ 257 $ (21) U.S. government agencies 6 46 — 8 4 — 14 50 — U.S. government-sponsored entities 9 150 (8) 4 112 (13) 13 262 (21) Residential mortgage-backed securities: Agency mortgage-backed securities 104 773 (58) 13 455 (70) 117 1,228 (128) Agency collateralized mortgage obligations 49 455 (42) 23 517 (96) 72 972 (138) Commercial mortgage-backed securities 16 302 (21) 5 94 (14) 21 396 (35) States of the U.S. and political subdivisions (municipals) 4 7 (1) 10 22 (3) 14 29 (4) Other debt securities 7 15 (1) 1 2 — 8 17 (1) Total 198 $ 1,868 $ (138) 67 $ 1,343 $ (210) 265 $ 3,211 $ (348)

LOANS AND LEASES (Tables)

LOANS AND LEASES (Tables)	9 Months Ended
LOANS AND LEASES (Tables)	Sep. 30, 2023
Receivables [Abstract]
Summary of Loans and Leases, Net of Unearned Income	Following is a summary of total loans and leases, net of unearned income: TABLE 5.1 (in millions) September 30, 2023 December 31, 2022 Commercial real estate $ 11,962 $ 11,526 Commercial and industrial 7,462 7,131 Commercial leases 562 519 Other 160 114 Total commercial loans and leases 20,146 19,290 Direct installment 2,754 2,784 Residential mortgages 6,434 5,297 Indirect installment 1,519 1,553 Consumer lines of credit 1,298 1,331 Total consumer loans 12,005 10,965 Total loans and leases, net of unearned income $ 32,151 $ 30,255
Schedule of Certain Information Relating to Commercial Real Estate Loans	The following table shows occupancy information relating to commercial real estate loans: TABLE 5.2 (dollars in millions) September 30, December 31, Commercial real estate: Percent owner-occupied 29.0 % 30.2 % Percent non-owner-occupied 71.0 69.8
Summary of Loan, Credit Quality Indicators	We use an internal risk rating assigned to a commercial loan or lease at origination, summarized below. TABLE 5.3 Rating Category Definition Pass in general, the condition of the borrower and the performance of the loan is satisfactory or better Special Mention in general, the condition of the borrower has deteriorated, requiring an increased level of monitoring Substandard in general, the condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate if deficiencies are not corrected Doubtful in general, the condition of the borrower has significantly deteriorated and the collection in full of both principal and interest is highly questionable or improbable
Schedule of Financing Receivables, Originated Year	The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year and year-to-date gross charge-offs by originating year: TABLE 5.4 September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 964 $ 2,043 $ 2,356 $ 1,513 $ 1,153 $ 2,825 $ 234 $ 11,088 Special Mention 1 74 37 131 99 216 7 565 Substandard 3 23 17 14 65 170 17 309 Total commercial real estate 968 2,140 2,410 1,658 1,317 3,211 258 11,962 Commercial real estate current period gross charge-offs — 0.1 0.2 — — 8.6 — 8.9 Commercial and Industrial: Risk Rating: Pass 1,240 1,464 930 667 460 584 1,650 6,995 Special Mention 12 9 69 3 18 38 33 182 Substandard 28 14 48 8 19 57 111 285 Total commercial and industrial 1,280 1,487 1,047 678 497 679 1,794 7,462 Commercial and industrial current period gross charge-offs 0.1 0.3 0.4 0.6 1.6 45.5 — 48.5 Commercial Leases: Risk Rating: Pass 177 142 89 54 29 45 — 536 Special Mention — — — — 1 — — 1 Substandard 7 3 5 7 2 1 — 25 Total commercial leases 184 145 94 61 32 46 — 562 Commercial leases current period gross charge-offs — — — — — — — — Other Commercial: Risk Rating: Pass 78 — — — — 9 73 160 Total other commercial 78 — — — — 9 73 160 Other commercial current period gross charge-offs — — — — — 3.3 — 3.3 Total commercial loans and leases 2,510 3,772 3,551 2,397 1,846 3,945 2,125 20,146 September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total (in millions) CONSUMER Direct Installment: Current 261 735 809 408 143 386 — 2,742 Past due — 1 1 1 — 9 — 12 Total direct installment 261 736 810 409 143 395 — 2,754 Direct installment current period gross charge-offs — 0.1 0.1 0.1 — 0.2 — 0.5 Residential Mortgages: Current 1,145 1,684 1,542 815 351 853 1 6,391 Past due 1 5 2 2 2 31 — 43 Total residential mortgages 1,146 1,689 1,544 817 353 884 1 6,434 Residential mortgages current period gross charge-offs — — — 0.1 — 0.6 — 0.7 Indirect Installment: Current 371 638 266 114 51 59 — 1,499 Past due 1 8 7 2 1 1 — 20 Total indirect installment 372 646 273 116 52 60 — 1,519 Indirect installment current period gross charge-offs 0.2 2.8 2.9 0.5 0.2 0.3 — 6.9 Consumer Lines of Credit: Current 31 64 15 2 2 119 1,050 1,283 Past due — — 1 — 1 12 1 15 Total consumer lines of credit 31 64 16 2 3 131 1,051 1,298 Consumer lines of credit current period gross charge-offs — — 0.1 — — 0.7 — 0.8 Total consumer loans 1,810 3,135 2,643 1,344 551 1,470 1,052 12,005 Total loans and leases $ 4,320 $ 6,907 $ 6,194 $ 3,741 $ 2,397 $ 5,415 $ 3,177 $ 32,151 Total charge-offs $ 0.3 $ 3.3 $ 3.7 $ 1.3 $ 1.8 $ 59.2 $ — $ 69.6 The following table summarizes the designated loan rating category by loan class including term loans on an amortized cost basis by origination year: TABLE 5.5 December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Total (in millions) COMMERCIAL Commercial Real Estate: Risk Rating: Pass $ 1,967 $ 2,348 $ 1,678 $ 1,283 $ 700 $ 2,447 $ 258 $ 10,681 Special Mention 43 35 67 74 104 208 5 536 Substandard 3 7 20 47 45 167 20 309 Total commercial real estate 2,013 2,390 1,765 1,404 849 2,822 283 11,526 Commercial and Industrial: Risk Rating: Pass 1,635 1,194 760 533 289 453 1,856 6,720 Special Mention 15 43 16 27 48 48 54 251 Substandard 5 12 11 8 38 34 52 160 Total commercial and industrial 1,655 1,249 787 568 375 535 1,962 7,131 Commercial Leases: Risk Rating: Pass 187 121 69 59 36 27 — 499 Special Mention — 1 — 1 — — — 2 Substandard 2 5 8 1 1 1 — 18 Total commercial leases 189 127 77 61 37 28 — 519 Other Commercial: Risk Rating: Pass 58 — — — — 12 44 114 Total other commercial 58 — — — — 12 44 114 Total commercial loans and leases 3,915 3,766 2,629 2,033 1,261 3,397 2,289 19,290 CONSUMER Direct Installment: Current 801 887 453 163 91 374 — 2,769 Past due — 1 1 1 1 11 — 15 Total direct installment 801 888 454 164 92 385 — 2,784 Residential Mortgages: Current 1,464 1,587 871 378 128 819 2 5,249 Past due 2 3 3 2 5 33 — 48 Total residential mortgages 1,466 1,590 874 380 133 852 2 5,297 Indirect Installment: Current 800 357 166 88 80 40 — 1,531 Past due 5 11 3 1 1 1 — 22 Total indirect installment 805 368 169 89 81 41 — 1,553 Consumer Lines of Credit: Current 74 17 1 3 4 126 1,086 1,311 Past due — 1 1 — — 15 3 20 Total consumer lines of credit 74 18 2 3 4 141 1,089 1,331 Total consumer loans 3,146 2,864 1,499 636 310 1,419 1,091 10,965 Total loans and leases $ 7,061 $ 6,630 $ 4,128 $ 2,669 $ 1,571 $ 4,816 $ 3,380 $ 30,255
Schedule of Age Analysis of Past Due Loans, by Class	The following tables provide an analysis of the aging of loans by class. TABLE 5.6 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL September 30, 2023 Commercial real estate $ 15 $ — $ 44 $ 59 $ 11,903 $ 11,962 $ 20 Commercial and industrial 7 — 44 51 7,411 7,462 9 Commercial leases — — 1 1 561 562 — Other 1 — — 1 159 160 — Total commercial loans and leases 23 — 89 112 20,034 20,146 29 Direct installment 5 1 6 12 2,742 2,754 — Residential mortgages 29 4 10 43 6,391 6,434 — Indirect installment 16 2 2 20 1,499 1,519 — Consumer lines of credit 7 2 6 15 1,283 1,298 — Total consumer loans 57 9 24 90 11,915 12,005 — Total loans and leases $ 80 $ 9 $ 113 $ 202 $ 31,949 $ 32,151 $ 29 (in millions) 30-89 Days > 90 Days Past Due and Still Accruing Non- Total Current Total Non-accrual with No ACL December 31, 2022 Commercial real estate $ 13 $ — $ 39 $ 52 $ 11,474 $ 11,526 $ 15 Commercial and industrial 9 1 44 54 7,077 7,131 11 Commercial leases 3 — 1 4 515 519 — Other 1 — — 1 113 114 — Total commercial loans and leases 26 1 84 111 19,179 19,290 26 Direct installment 7 1 7 15 2,769 2,784 — Residential mortgages 28 6 14 48 5,249 5,297 — Indirect installment 20 1 1 22 1,531 1,553 — Consumer lines of credit 10 3 7 20 1,311 1,331 — Total consumer loans 65 11 29 105 10,860 10,965 — Total loans and leases $ 91 $ 12 $ 113 $ 216 $ 30,039 $ 30,255 $ 26
Summary of Non-Performing Assets	Following is a summary of non-performing assets: TABLE 5.7 (dollars in millions) September 30, December 31, Non-accrual loans $ 113 $ 113 Total non-performing loans and leases 113 113 Other real estate owned 3 6 Total non-performing assets $ 116 $ 119 Asset quality ratios: Non-performing loans and leases / total loans and leases 0.35 % 0.37 % Non-performing assets plus 90 days or more past due / total loans and leases plus OREO 0.39 0.44
Summary of Financing Receivable, Modified	The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable, type of concession granted and the financial effect of the modifications made to borrowers experiencing financial difficulty: TABLE 5.8 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Three Months Ended September 30, 2023 Term Extension Commercial real estate $ 0.8 0.01 % The modified loans had an average increase in term of 46 months, extending the maturity date. Commercial and industrial 0.7 0.01 The modified loans had an average increase in term of 25 months, extending the maturity date. Direct installment 0.4 0.01 The modified loans had an average increase in term of 74 months, extending the maturity date. Residential mortgages 1.1 0.02 The modified loans had an average increase in term of 42 months, extending the maturity date. Consumer lines of credit 0.2 0.02 The lines were termed to an average of 243 months. Total 3.2 Term Extension and Rate Reduction Commercial and industrial 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Direct installment 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Residential mortgages 0.1 — The term was extended and the rate was reduced, lowering the monthly payment. Total 0.3 Other Commercial real estate 0.2 — Multiple modifications were made with no material financial effect. Direct installment 0.1 — Multiple modifications were made with no material financial effect. Consumer lines of credit 0.4 0.03 Multiple modifications were made with no material financial effect. Total 0.7 Total Outstanding Modified $ 4.2 (dollars in millions) Amortized Cost Basis % of Total Class of Financing Receivable Financial Effect Nine Months Ended September 30, 2023 Term Extension Commercial real estate $ 12.3 0.10 % The modified loans had an average increase in term of 24 months, extending the maturity date. Commercial and industrial 3.0 0.04 The modified loans had an average increase in term of 16 months, extending the maturity date. Direct installment 0.8 0.03 The modified loans had an average increase in term of 99 months, extending the maturity date. Residential mortgages 2.7 0.04 The modified loans had an average increase in term of 105 months, extending the maturity date. Consumer lines of credit 0.4 0.03 The repayment on the loans modified was extended, lowering the monthly repayment. Total 19.2 Term Extension and Rate Reduction Commercial and industrial 0.3 — The term was extended, with a weighted average yield reduction of 462 bps. Direct installment 0.4 0.01 The modified loans had an average increase in term of 330 months, extending the maturity date. Residential mortgages 0.8 0.01 The term was extended, with a weighted average yield reduction of 267 bps. Consumer lines of credit 0.6 0.05 The term was extended, with a weighted average yield reduction of 321 bps. Total 2.1 Other Commercial real estate 0.5 — Multiple modifications were made with no material financial effect. Direct installment 0.1 — Multiple modifications were made with no material financial effect. Residential mortgages 0.1 — Multiple modifications were made with no material financial effect. Consumer lines of credit 0.6 0.05 Multiple modifications were made with no material financial effect. Total 1.3 Total Outstanding Modified $ 22.6 We closely monitor the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months: TABLE 5.10 Payment status - amortization cost basis: (in millions) Current 30-89 Days Past Due 90+ Days Past Due September 30, 2023 Commercial real estate $ 12.9 $ — $ — Commercial and industrial 3.2 — — Total commercial loans and leases 16.1 — — Direct installment 1.2 0.2 — Residential mortgages 2.6 0.8 0.1 Consumer lines of credit 1.6 — — Total consumer loans 5.4 1.0 0.1 Total $ 21.5 $ 1.0 $ 0.1 Following is a summary of TDR loans, by class, for loans that were modified during the periods indicated. TABLE 5.11 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (dollars in millions) Number Pre-Modification Post- Number Pre-Modification Post- Commercial real estate 2 $ — $ — 14 $ 5 $ 4 Commercial and industrial 3 — — 10 1 1 Total commercial loans 5 — — 24 6 5 Direct installment 8 1 1 33 1 1 Residential mortgages 14 2 2 34 5 5 Consumer lines of credit 6 — — 12 1 1 Total consumer loans 28 3 3 79 7 7 Total 33 $ 3 $ 3 103 $ 13 $ 12
Summary of Financing Receivable, Modified, Subsequent Default	Following is a summary of loans modified in a manner that grants a concession to a borrower experiencing financial difficulties, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due or in non-accrual and is within 12 months of restructuring. TABLE 5.9 Amortized cost basis of modified financing receivables that subsequently defaulted: (in millions) Term Extension Term Extension and Rate Reduction Other Total Outstanding Modified Three Months Ended September 30, 2023 Commercial real estate $ — $ — $ 0.2 $ 0.2 Commercial and industrial 0.5 0.1 — 0.6 Total commercial loans and leases 0.5 0.1 0.2 0.8 Direct installment 0.1 — — 0.1 Residential mortgages 0.1 — — 0.1 Total consumer loans 0.2 — — 0.2 Total $ 0.7 $ 0.1 $ 0.2 $ 1.0 Nine Months Ended September 30, 2023 Commercial real estate $ 0.4 $ — $ 0.9 $ 1.3 Commercial and industrial 2.0 0.3 — 2.3 Total commercial loans and leases 2.4 0.3 0.9 3.6 Direct installment 0.1 — — 0.1 Residential mortgages 0.1 0.3 — 0.4 Consumer lines of credit 0.1 — — 0.1 Total consumer loans 0.3 0.3 — 0.6 Total $ 2.7 $ 0.6 $ 0.9 $ 4.2
Summary of Troubled Debt Restructurings by Class of Loans and Leases, Payment Default	Following is a summary of TDRs, by class, for which there was a payment default, excluding loans that have been paid off and/or sold. Default occurs when a loan is 90 days or more past due and is within 12 months of restructuring. TABLE 5.12 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (dollars in millions) Number Recorded Number Recorded Commercial real estate 7 $ 3 10 $ 3 Commercial and industrial 1 — 1 — Total commercial loans 8 3 11 3 Direct installment 3 — 5 — Residential mortgages 5 1 8 1 Total consumer loans 8 1 13 1 Total 16 $ 4 24 $ 4

ALLOWANCE FOR CREDIT LOSSES O_2

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES (Tables)	9 Months Ended
ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES (Tables)	Sep. 30, 2023
Receivables [Abstract]
Summary of Changes in Allowance for Credit Losses by Loan and Lease Class	Following is a summary of changes in the ACL, by loan and lease class: TABLE 6.1 (in millions) Balance at Charge- Recoveries Net Provision for Credit Losses Balance at Three Months Ended September 30, 2023 Commercial real estate $ 154.2 $ (0.6) $ 0.9 $ 0.3 $ 0.5 $ 155.0 Commercial and industrial 114.3 (37.2) 1.4 (35.8) 17.1 95.6 Commercial leases 15.2 — — — 2.9 18.1 Other 3.8 (0.9) 0.2 (0.7) 1.1 4.2 Total commercial loans and leases 287.5 (38.7) 2.5 (36.2) 21.6 272.9 Direct installment 35.6 (0.1) 0.2 0.1 (1.0) 34.7 Residential mortgages 63.4 (0.1) 0.1 — 4.0 67.4 Indirect installment 16.6 (2.1) 0.5 (1.6) 1.1 16.1 Consumer lines of credit 9.6 (0.2) 0.2 — (0.1) 9.5 Total consumer loans 125.2 (2.5) 1.0 (1.5) 4.0 127.7 Total allowance for credit losses on loans and leases 412.7 (41.2) 3.5 (37.7) 25.6 400.6 Allowance for unfunded loan commitments 21.0 — — — 0.3 21.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 433.7 $ (41.2) $ 3.5 $ (37.7) $ 25.9 $ 421.9 Nine Months Ended September 30, 2023 Commercial real estate $ 162.1 $ (8.9) $ 3.2 $ (5.7) $ (1.4) $ 155.0 Commercial and industrial 102.1 (48.5) 3.0 (45.5) 39.0 95.6 Commercial leases 13.5 — — — 4.6 18.1 Other 4.0 (3.3) 0.7 (2.6) 2.8 4.2 Total commercial loans and leases 281.7 (60.7) 6.9 (53.8) 45.0 272.9 Direct installment 35.9 (0.5) 0.5 — (1.2) 34.7 Residential mortgages 55.5 (0.7) 0.3 (0.4) 12.3 67.4 Indirect installment 17.3 (6.9) 1.6 (5.3) 4.1 16.1 Consumer lines of credit 11.3 (0.8) 0.7 (0.1) (1.7) 9.5 Total consumer loans 120.0 (8.9) 3.1 (5.8) 13.5 127.7 Total allowance for credit losses on loans and leases 401.7 (69.6) 10.0 (59.6) 58.5 400.6 Allowance for unfunded loan commitments 21.4 — — — (0.1) 21.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 423.1 $ (69.6) $ 10.0 $ (59.6) $ 58.4 $ 421.9 (in millions) Balance at Charge- Recoveries Net Provision Balance at Three Months Ended September 30, 2022 Commercial real estate $ 157.9 $ (1.3) $ 0.5 $ (0.8) $ (1.8) $ 155.3 Commercial and industrial 94.3 (0.8) 0.9 0.1 1.8 96.2 Commercial leases 13.7 — — — 0.5 14.2 Other 4.2 (0.9) 0.3 (0.6) 0.6 4.2 Total commercial loans and leases 270.1 (3.0) 1.7 (1.3) 1.1 269.9 Direct installment 34.2 (0.2) 0.1 (0.1) 2.0 36.1 Residential mortgages 47.2 (0.3) 0.2 (0.1) 4.3 51.4 Indirect installment 16.0 (1.9) 0.6 (1.3) 2.4 17.1 Consumer lines of credit 10.5 (0.3) 0.3 — 0.3 10.8 Total consumer loans 107.9 (2.7) 1.2 (1.5) 9.0 115.4 Total allowance for credit losses on loans and leases 378.0 (5.7) 2.9 (2.8) 10.1 385.3 Allowance for unfunded loan commitments 18.2 — — — 1.1 19.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 396.2 $ (5.7) $ 2.9 $ (2.8) $ 11.2 $ 404.6 (in millions) Balance at Charge- Recoveries Net Provision Allowance for PCD Loans and Leases at Acquisition Balance at Nine Months Ended September 30, 2022 Commercial real estate $ 156.5 $ (2.9) $ 2.6 $ (0.3) $ (5.3) $ 4.4 $ 155.3 Commercial and industrial 87.4 (5.1) 4.9 (0.2) 5.6 3.4 96.2 Commercial leases 14.7 (0.1) — (0.1) (0.4) — 14.2 Other 2.6 (2.3) 0.8 (1.5) 3.1 — 4.2 Total commercial loans and leases 261.2 (10.4) 8.3 (2.1) 3.0 7.8 269.9 Direct installment 26.4 (0.4) 0.5 0.1 9.1 0.5 36.1 Residential mortgages 33.1 (0.6) 0.5 (0.1) 17.1 1.3 51.4 Indirect installment 13.5 (4.1) 1.7 (2.4) 6.0 — 17.1 Consumer lines of credit 10.1 (0.7) 0.9 0.2 0.1 0.4 10.8 Total consumer loans 83.1 (5.8) 3.6 (2.2) 32.3 2.2 115.4 Total allowance for credit losses on loans and leases 344.3 (16.2) 11.9 (4.3) 35.3 10.0 385.3 Allowance for unfunded loan commitments 19.1 — — — 0.2 — 19.3 Total allowance for credit losses on loans and leases and allowance for unfunded loan commitments $ 363.4 $ (16.2) $ 11.9 $ (4.3) $ 35.5 $ 10.0 $ 404.6 Following is a summary of changes in the AULC by portfolio segment: TABLE 6.2 Three Months Ended Nine Months Ended 2023 2022 2023 2022 (in millions) Balance at beginning of period $ 21.0 $ 18.2 $ 21.4 $ 19.1 Provision for unfunded loan commitments and letters of credit: Commercial portfolio 0.3 1.1 (0.1) 0.2 Balance at end of period $ 21.3 $ 19.3 $ 21.3 $ 19.3

LOAN SERVICING (Tables)

LOAN SERVICING (Tables) - Mortgage Servicing Rights	9 Months Ended
LOAN SERVICING (Tables) - Mortgage Servicing Rights	Sep. 30, 2023
Servicing Assets at Fair Value [Line Items]
Schedule of Servicing Asset at Amortized Cost	The unpaid principal balance of mortgage loans serviced for others is listed below: TABLE 7.1 (in millions) September 30, December 31, Mortgage loans sold with servicing retained $ 5,638 $ 5,242 The following table summarizes activity relating to mortgage loans sold with servicing retained: TABLE 7.2 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Mortgage loans sold with servicing retained $ 322 $ 204 $ 781 $ 870 Pre-tax net gains (losses) resulting from above loan sales (1) 1 (2) 1 (9) Mortgage servicing fees (1) 3 3 10 9 (1) Recorded in mortgage banking operations on the Consolidated Statements of Income. Following is a summary of activity relating to MSRs: TABLE 7.3 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Balance at beginning of period $ 55.7 $ 50.7 $ 52.8 $ 44.4 Additions 3.8 2.4 9.0 10.5 Payoffs and curtailments (1.3) (0.8) (1.6) (3.8) Impairment (charge) / recovery — — — 2.5 Amortization / other 0.2 (0.6) (1.8) (1.9) Balance at end of period $ 58.4 $ 51.7 $ 58.4 $ 51.7 Fair value, beginning of period $ 72.1 $ 64.1 $ 68.6 $ 46.0 Fair value, end of period 75.1 69.6 75.1 69.6
Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities that relate to Transferor's Continuing Involvement	Following is a summary of the sensitivity of the fair value of MSRs to changes in key assumptions: TABLE 7.4 (dollars in millions) September 30, December 31, Weighted average life (months) 97 96 Constant prepayment rate (annualized) 7.2 % 7.3 % Discount rate 10.7 % 10.0 % Effect on fair value due to change in interest rates: +2.00% $ 3 $ 9 +1.00% 2 4 +0.50% 1 2 +0.25% 1 1 -0.25% (1) (1) -0.50% (2) (3) -1.00% (6) (6) -2.00% (14) (15)

LEASES (Tables)

LEASES (Tables)	9 Months Ended
LEASES (Tables)	Sep. 30, 2023
Leases [Abstract]
Schedule of Lease, Cost	The components of lease expense were as follows: TABLE 8.1 Three Months Ended Nine Months Ended (dollars in millions) 2023 2022 2023 2022 Operating lease cost $ 9 $ 8 $ 25 $ 24 Variable lease cost 1 1 3 3 Finance lease cost 1 — 3 — Total lease cost $ 11 $ 9 $ 31 $ 27
Schedule of Leases, Other Information	Other information related to leases is as follows: TABLE 8.2 Nine Months Ended (dollars in millions) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 7 $ 7 Operating cash flows from finance leases $ — $ — Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 31 $ — Finance leases $ — $ — Weighted average remaining lease term (years): Operating leases 10.36 9.51 Finance leases 19.75 21.23 Weighted average discount rate: Operating leases 3.2 % 2.4 % Finance leases 3.2 % 2.6 %
Schedule of Lessee, Operating Lease, Liability, Maturity	Maturities of lease liabilities were as follows: TABLE 8.3 (in millions) Operating Leases Finance Leases Total Leases September 30, 2023 2023 $ 9 $ 1 $ 10 2024 29 2 31 2025 24 2 26 2026 21 2 23 2027 18 2 20 Later years 117 36 153 Total lease payments 218 45 263 Less: imputed interest (39) (12) (51) Present value of lease liabilities $ 179 $ 33 $ 212
Schedule of Finance Lease, Liability, Fiscal Year Maturity	Maturities of lease liabilities were as follows: TABLE 8.3 (in millions) Operating Leases Finance Leases Total Leases September 30, 2023 2023 $ 9 $ 1 $ 10 2024 29 2 31 2025 24 2 26 2026 21 2 23 2027 18 2 20 Later years 117 36 153 Total lease payments 218 45 263 Less: imputed interest (39) (12) (51) Present value of lease liabilities $ 179 $ 33 $ 212

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
VARIABLE INTEREST ENTITIES (Tables)	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities, Assets and Liabilities	The following table provides a summary of the assets and liabilities included in our Consolidated Financial Statements, as well as the maximum exposure to losses, associated with our interests related to VIEs for which we hold an interest, but are not the primary beneficiary. TABLE 9.1 (in millions) Total Assets Total Liabilities Maximum Exposure to Loss September 30, 2023 Trust preferred securities (1) $ 3 $ 73 $ — Affordable housing tax credit partnerships 122 40 122 Other investments 41 6 41 Total $ 166 $ 119 $ 163 December 31, 2022 Trust preferred securities (1) $ 1 $ 72 $ — Affordable housing tax credit partnerships 123 37 123 Other investments 33 9 33 Total $ 157 $ 118 $ 156 (1) Represents our investment in unconsolidated subsidiaries.
Schedule of Low Income Housing Tax Credits, Balances Of Affordable Housing Tax Credit Investments And Related Unfunded Commitments	The following table presents the balances of our affordable housing tax credit investments and related unfunded commitments: TABLE 9.2 (in millions) September 30, December 31, LIHTC investments included in other assets $ 82 $ 86 Unfunded LIHTC commitments 40 37
Schedule of Low Income Housing Tax Credits, Income Statement Effect	The following table summarizes the impact of these LIHTC investments on the provision for income taxes in our Consolidated Statements of Income: TABLE 9.3 Three Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Provision for income taxes: Amortization of LIHTC investments under proportional method $ 4 $ 4 $ 12 $ 11 Low-income housing tax credits (4) (3) (12) (11) Other tax benefits related to tax credit investments (1) (1) (2) (2) Total impact on provision for income taxes $ (1) $ — $ (2) $ (2)

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
BORROWINGS (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Summary of Short-Term Borrowings	Following is a summary of short-term borrowings: TABLE 10.1 (in millions) September 30, December 31, Securities sold under repurchase agreements $ 259 $ 317 Federal Home Loan Bank advances 1,665 930 Federal funds purchased 30 — Subordinated notes 112 125 Total short-term borrowings $ 2,066 $ 1,372
Summary of Long-Term Borrowings	Following is a summary of long-term borrowings: TABLE 10.2 (in millions) September 30, December 31, Federal Home Loan Bank advances $ 1,200 $ — Senior notes 348 648 Subordinated notes 80 70 Junior subordinated debt 73 72 Other subordinated debt 267 303 Total long-term borrowings $ 1,968 $ 1,093
Schedule of Other Subordinated Debt	The following table provides information relating to our senior notes and other subordinated debt as of September 30, 2023. The subordinated notes are eligible for treatment as tier 2 capital for regulatory capital purposes. TABLE 10.3 (dollars in millions) Aggregate Principal Amount Issued Net Proceeds (5) Carrying Value Stated Maturity Date Interest Senior Notes: 5.150% Senior Notes due August 25, 2025 $ 350 $ 347 $ 348 8/25/2025 5.150 % Total senior notes 350 347 348 Other Subordinated Debt: 4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 (1) 120 118 119 2/14/2029 4.950 % 4.875% Subordinated Notes due 2025 100 98 100 10/2/2025 4.875 % 6.000% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 (2) (4) 25 26 24 12/6/2028 6.000 % 5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 (3) (4) 25 24 24 5/29/2030 5.000 % Total other subordinated debt 270 266 267 Total $ 620 $ 613 $ 615 (1) Fixed-to-floating rate until February 14, 2024, at which time the floating rate will be the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 240 basis points. (2) Fixed-to-floating rate until December 6, 2023, at which time the floating rate will be the Benchmark Replacement (three-month CME term SOFR plus a tenor spread adjustment of 26 basis points) plus 302 basis points. (3) Fixed-to-floating rate until May 29, 2025, at which time the floating rate will be three-month SOFR plus 464 basis points. (4) Assumed from an acquisition and adjusted to fair value at the time of acquisition. (5) After deducting underwriting discounts and commissions and offering costs. For the debt assumed from acquisitions, this is the fair value of the debt at the time of the acquisition.
Schedule of Junior Subordinated Debt Trusts	The following table provides information relating to the Trusts as of September 30, 2023: TABLE 10.4 (dollars in millions) Trust Common Junior Stated Interest Rate Rate Reset Factor F.N.B. Statutory Trust II $ 22 $ 1 $ 22 6/15/2036 7.32 % SOFR + 165 bps Yadkin Valley Statutory Trust I 25 1 23 12/15/2037 6.99 % SOFR + 132 bps FNB Financial Services Capital Trust I 25 1 23 9/30/2035 7.12 % SOFR + 146 bps Patapsco Statutory Trust I 5 — 5 12/15/2035 7.15 % SOFR + 148 bps Total $ 77 $ 3 $ 73

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts and Gross Fair Values of Derivative Assets and Derivative Liabilities	The following table presents notional amounts and gross fair values of our derivative assets and derivative liabilities which are not offset in the Consolidated Balance Sheets: TABLE 11.1 September 30, 2023 December 31, 2022 Notional Fair Value Notional Fair Value (in millions) Amount Asset Liability Amount Asset Liability Gross Derivatives Subject to master netting arrangements: Interest rate contracts – designated $ 2,000 $ — $ 4 $ 2,180 $ — $ 1 Interest rate swaps – not designated 5,577 140 2 5,333 89 6 Total subject to master netting arrangements 7,577 140 6 7,513 89 7 Not subject to master netting arrangements: Interest rate swaps – not designated 5,577 2 460 5,333 6 390 Interest rate lock commitments – not designated 234 — 3 163 — 12 Forward delivery commitments – not designated 198 3 — 203 1 2 Credit risk contracts – not designated 649 — — 506 — — Total not subject to master netting arrangements 6,658 5 463 6,205 7 404 Total $ 14,235 $ 145 $ 469 $ 13,718 $ 96 $ 411
Summary of Amounts Reclassified from Accumulated Other Comprehensive Income (AOCI)	The following table shows amounts reclassified from AOCI: TABLE 11.2 Amount of Gain (Loss) Recognized in OCI on Derivatives Location of Gain (Loss) Reclassified from AOCI into Income Amount of Gain (Loss) Reclassified from AOCI into Income Nine Months Ended Nine Months Ended (in millions) 2023 2022 2023 2022 Derivatives in cash flow hedging relationships: Interest rate contracts $ (21) $ (39) Interest income (expense) $ (16) $ (8) Other income — —
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	The following table represents gains (losses) recognized in the Consolidated Statements of Income on cash flow hedging relationships: TABLE 11.3 Nine months ended September 30, 2023 2022 (in millions) Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Interest Income - Loans and Leases Interest Expense - Short-Term Borrowings Total amounts of income and expense line items presented in the Consolidated Statements of Income (the effects of cash flow hedges are included in these line items) $ 1,278 $ 55 $ 760 $ 17 The effects of cash flow hedging: Gain (loss) on cash flow hedging relationships: Interest rate contracts: Amount of gain (loss) reclassified from AOCI into net income (33) 17 (1) (7)
Schedule of Derivative Financial Instruments on the Consolidated Statements of Income	The following table presents the effect of certain derivative financial instruments on the Consolidated Statements of Income: TABLE 11.4 Nine Months Ended (in millions) Consolidated Statements of Income Location 2023 2022 Interest rate swaps Non-interest income - other $ (1) $ — Interest rate lock commitments Mortgage banking operations — — Forward delivery contracts Mortgage banking operations 4 2 Credit risk contracts Non-interest income - other — —
Schedule of Offsetting Assets and Liabilities	The following table presents a reconciliation of the net amounts of derivative assets and derivative liabilities presented in the Consolidated Balance Sheets to the net amounts that would result in the event of offset: TABLE 11.5 Amount Not Offset in the (in millions) Net Amount Financial Cash Net September 30, 2023 Derivative Assets Interest rate contracts: Not designated $ 140 $ — $ 140 $ — Total $ 140 $ — $ 140 $ — Derivative Liabilities Interest rate contracts: Designated $ 4 $ — $ 4 $ — Not designated 2 — 2 — Total $ 6 $ — $ 6 $ — December 31, 2022 Derivative Assets Interest rate contracts: Not designated $ 89 $ — $ 88 $ 1 Total $ 89 $ — $ 88 $ 1 Derivative Liabilities Interest rate contracts: Designated $ 1 $ — $ 1 $ — Not designated 6 — 6 — Total $ 7 $ — $ 7 $ —

COMMITMENTS, CREDIT RISK AND _2

COMMITMENTS, CREDIT RISK AND CONTINGENCIES (Tables)	9 Months Ended
COMMITMENTS, CREDIT RISK AND CONTINGENCIES (Tables)	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Off-Balance Sheet Credit Risk Information	Following is a summary of off-balance sheet credit risk information: TABLE 12.1 (in millions) September 30, December 31, Commitments to extend credit $ 13,457 $ 13,250 Standby letters of credit 232 207

STOCK INCENTIVE PLANS (Tables)

STOCK INCENTIVE PLANS (Tables)	9 Months Ended
STOCK INCENTIVE PLANS (Tables)	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Activity Relating to Restricted Stock Units	The following table summarizes the activity relating to restricted stock units during the periods indicated: TABLE 13.1 Nine Months Ended September 30, 2023 2022 Units Weighted Units Weighted Unvested units outstanding at beginning of period 4,821,182 $ 10.30 4,680,786 $ 9.71 Granted 1,426,146 12.71 1,266,821 13.07 Acquired — — 60,300 9.41 Net adjustment 172,874 — 244,258 9.34 Vested (2,310,042) 7.03 (1,683,372) 10.58 Forfeited/expired/canceled (605,383) 7.93 (219,058) 10.95 Dividend reinvestment — — 137,976 11.91 Unvested units outstanding at end of period 3,504,777 12.88 4,487,711 10.31
Schedule of Certain Information Related to Restricted Stock Units	The following table provides certain information related to restricted stock units: TABLE 13.2 (in millions) Nine Months Ended 2023 2022 Stock-based compensation expense $ 15 $ 15 Tax benefit related to stock-based compensation expense 3 3 Fair value of units vested 18 21
Schedule of Components of Restricted Stock Units	The components of the restricted stock units as of September 30, 2023 are as follows: TABLE 13.3 (dollars in millions) Service- Performance- Total Unvested restricted stock units 2,541,229 963,548 3,504,777 Unrecognized compensation expense $ 13 $ — $ 13 Intrinsic value $ 27 $ 10 $ 37 Weighted average remaining life (in years) 1.90 1.61 1.82

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
INCOME TAXES (Tables)	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	Federal and state income tax expense and the statutory tax rate and the actual effective tax rate consist of the following: TABLE 14.1 Three Months Ended Nine Months Ended (dollars in millions) 2023 2022 2023 2022 Current income taxes: Federal taxes $ 12 $ 32 $ 79 $ 61 State taxes 3 2 8 7 Total current income taxes 15 34 87 68 Deferred income taxes: Federal taxes 3 — 2 8 State taxes 1 1 2 1 Total deferred income taxes 4 1 4 9 Total income taxes $ 19 $ 35 $ 91 $ 77 Statutory federal tax rate 21.0 % 21.0 % 21.0 % 21.0 % Effective tax rate 11.5 20.7 17.4 20.5

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	Sep. 30, 2023
Equity [Abstract]
Schedule of Changes in AOCI, Net of Tax, by Component	The following table presents changes in AOCI, net of tax, by component: TABLE 15.1 (in millions) Unrealized Unrealized Unrecognized Total Nine Months Ended September 30, 2023 Balance at beginning of period $ (269) $ (44) $ (44) $ (357) Other comprehensive (loss) income before reclassifications (22) (17) 1 (38) Amounts reclassified from AOCI — 13 — 13 Net current period other comprehensive (loss) income (22) (4) 1 (25) Balance at end of period $ (291) $ (48) $ (43) $ (382)

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
EARNINGS PER COMMON SHARE (Tables)	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Common Share	The following table sets forth the computation of basic and diluted earnings per common share: TABLE 16.1 Three Months Ended Nine Months Ended ( dollars in millions, except per share data) 2023 2022 2023 2022 Net income $ 145 $ 138 $ 434 $ 300 Less: Preferred stock dividends 2 2 6 6 Net income available to common stockholders $ 143 $ 136 $ 428 $ 294 Basic weighted average common shares outstanding 360,847,457 350,910,562 360,603,432 348,868,423 Net effect of dilutive stock options and restricted stock 930,968 3,743,917 2,501,504 3,917,702 Diluted weighted average common shares outstanding 361,778,425 354,654,479 363,104,936 352,786,125 Earnings per common share: Basic $ 0.40 $ 0.39 $ 1.19 $ 0.84 Diluted $ 0.40 $ 0.38 $ 1.18 $ 0.83

CASH FLOW INFORMATION (Tables)

CASH FLOW INFORMATION (Tables)	9 Months Ended
CASH FLOW INFORMATION (Tables)	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Summary of Supplemental Cash Flow Information	Following is a summary of supplemental cash flow information: TABLE 17.1 Nine Months Ended (in millions) 2023 2022 Interest paid on deposits and other borrowings $ 420 $ 88 Income taxes paid 94 56 Transfers of loans to other real estate owned 2 1 Loans transferred to portfolio from held for sale 33 —

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	9 Months Ended
BUSINESS SEGMENTS (Tables)	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Financial Information for Segments of FNB	The following tables provide financial information for these segments of FNB. The information provided under the caption “Parent and Other” represents operations not considered to be reportable segments and/or general operating expenses of FNB, and includes the parent company, other non-bank subsidiaries and eliminations and adjustments to reconcile to the Consolidated Financial Statements. TABLE 18.1 (in millions) Community Wealth Insurance Parent and Consolidated At or for the Three Months Ended September 30, 2023 Interest income $ 512 $ — $ — $ 1 $ 513 Interest expense 180 — — 7 187 Net interest income 332 — — (6) 326 Provision for credit losses 25 — — — 25 Non-interest income 60 18 4 (1) 81 Non-interest expense (1) 194 12 5 2 213 Amortization of intangibles 5 — — — 5 Income tax expense (benefit) 19 2 — (2) 19 Net income (loss) 149 4 (1) (7) 145 Total assets 45,305 40 30 121 45,496 Total intangibles 2,516 9 26 — 2,551 At or for the Three Months Ended September 30, 2022 Interest income $ 342 $ — $ — $ 1 $ 343 Interest expense 41 — — 5 46 Net interest income 301 — — (4) 297 Provision for credit losses 12 — — — 12 Non-interest income 62 16 7 (2) 83 Non-interest expense (1) 174 11 5 2 192 Amortization of intangibles 3 — — — 3 Income tax expense (benefit) 36 1 — (2) 35 Net income (loss) 138 4 2 (6) 138 Total assets 42,458 37 33 62 42,590 Total intangibles 2,451 9 27 — 2,487 (1) Excludes amortization of intangibles, which is presented separately. (in millions) Community Wealth Insurance Parent and Consolidated At or for the Nine Months Ended September 30, 2023 Interest income $ 1,437 $ — $ — $ 4 $ 1,441 Interest expense 425 — — 24 449 Net interest income 1,012 — — (20) 992 Provision for credit losses 58 — — — 58 Non-interest income 172 54 18 (3) 241 Non-interest expense (1) 576 38 14 7 635 Amortization of intangibles 15 — — — 15 Income tax expense (benefit) 96 4 1 (10) 91 Net income (loss) 439 12 3 (20) 434 Total assets 45,305 40 30 121 45,496 Total intangibles 2,516 9 26 — 2,551 At or for the Nine Months Ended September 30, 2022 Interest income $ 874 $ — $ — $ 3 $ 877 Interest expense 82 — — 10 92 Net interest income 792 — — (7) 785 Provision for credit losses 35 — — 1 36 Non-interest income 179 48 20 (4) 243 Non-interest expense (1) 554 32 14 5 605 Amortization of intangibles 9 — 1 — 10 Income tax expense (benefit) 78 3 1 (5) 77 Net income (loss) 295 13 4 (12) 300 Total assets 42,458 37 33 62 42,590 Total intangibles 2,451 9 27 — 2,487 (1) Excludes amortization of intangibles, which is presented separately.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the balances of assets and liabilities measured at fair value on a recurring basis: TABLE 19.1 (in millions) Level 1 Level 2 Level 3 Total September 30, 2023 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 306 $ — $ — $ 306 U.S. government agencies — 86 — 86 U.S. government-sponsored entities — 303 — 303 Residential mortgage-backed securities: Agency mortgage-backed securities — 1,032 — 1,032 Agency collateralized mortgage obligations — 840 — 840 Commercial mortgage-backed securities — 521 — 521 States of the U.S. and political subdivisions (municipals) — 26 — 26 Other debt securities — 31 — 31 Total debt securities available for sale 306 2,839 — 3,145 Loans held for sale — 92 — 92 Derivative financial instruments Trading — 142 — 142 Not for trading — 3 — 3 Total derivative financial instruments — 145 — 145 Total assets measured at fair value on a recurring basis $ 306 $ 3,076 $ — $ 3,382 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 462 $ — $ 462 Not for trading — 4 3 7 Total derivative financial instruments — 466 3 469 Total liabilities measured at fair value on a recurring basis $ — $ 466 $ 3 $ 469 (in millions) Level 1 Level 2 Level 3 Total December 31, 2022 Assets Measured at Fair Value Debt securities available for sale U.S. Treasury $ 257 $ — $ — $ 257 U.S. government agencies — 108 — 108 U.S. government-sponsored entities — 262 — 262 Residential mortgage-backed securities: Agency mortgage-backed securities — 1,232 — 1,232 Agency collateralized mortgage obligations — 972 — 972 Commercial mortgage-backed securities — 395 — 395 States of the U.S. and political subdivisions (municipals) — 29 — 29 Other debt securities — 20 — 20 Total debt securities available for sale 257 3,018 — 3,275 Loans held for sale — 91 — 91 Derivative financial instruments Trading — 95 — 95 Not for trading — 1 — 1 Total derivative financial instruments — 96 — 96 Total assets measured at fair value on a recurring basis $ 257 $ 3,205 $ — $ 3,462 Liabilities Measured at Fair Value Derivative financial instruments Trading $ — $ 396 $ — $ 396 Not for trading — 3 12 15 Total derivative financial instruments — 399 12 411 Total liabilities measured at fair value on a recurring basis $ — $ 399 $ 12 $ 411
Schedule of Additional Information about Assets Measured at Fair Value on Recurring Basis	The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized Level 3 inputs to determine fair value: TABLE 19.2 (in millions) Other Interest Total Nine Months Ended September 30, 2023 Balance at beginning of period $ — $ — $ — Purchases, issuances, sales and settlements: Issuances — 1 1 Settlements — (1) (1) Balance at end of period $ — $ — $ — Year Ended December 31, 2022 Balance at beginning of period $ — $ 9 $ 9 Purchases, issuances, sales and settlements: Purchases 2 — 2 Settlements (1) (9) (10) Transfers from Level 3 (1) — (1) Balance at end of period $ — $ — $ —
Schedule of Additional Information about Assets Measured at Fair Value on Non-Recurring Basis	For assets measured at fair value on a non-recurring basis still held at the Balance Sheet date, the following table provides the hierarchy level and the fair value of the related assets or portfolios: TABLE 19.3 (in millions) Level 1 Level 2 Level 3 Total September 30, 2023 Collateral dependent loans $ — $ — $ 31 $ 31 Other assets - SBA servicing asset — — 2 2 Other real estate owned — — 2 2 December 31, 2022 Collateral dependent loans $ — $ — $ 34 $ 34 Other assets - SBA servicing asset — — 2 2 Other real estate owned — — 3 3
Schedule of Fair Values of Financial Instruments	The fair values of our financial instruments are as follows: TABLE 19.4 Fair Value Measurements (in millions) Carrying Fair Level 1 Level 2 Level 3 September 30, 2023 Financial Assets Cash and cash equivalents $ 1,637 $ 1,637 $ 1,637 $ — $ — Debt securities available for sale 3,145 3,145 306 2,839 — Debt securities held to maturity 3,922 3,403 — 3,403 — Net loans and leases, including loans held for sale 31,860 29,733 — 92 29,641 Loan servicing rights 60 77 — — 77 Derivative assets 145 145 — 145 — Accrued interest receivable 158 158 158 — — Financial Liabilities Deposits 34,615 34,534 28,822 5,712 — Short-term borrowings 2,066 2,064 2,064 — — Long-term borrowings 1,968 1,923 — 1,187 736 Derivative liabilities 469 469 — 466 3 Accrued interest payable 60 60 60 — — December 31, 2022 Financial Assets Cash and cash equivalents $ 1,674 $ 1,674 $ 1,674 $ — $ — Debt securities available for sale 3,275 3,275 257 3,018 — Debt securities held to maturity 4,087 3,687 — 3,687 — Net loans and leases, including loans held for sale 29,977 29,008 — 91 28,917 Loan servicing rights 55 71 — — 71 Derivative assets 96 96 — 96 — Accrued interest receivable 126 126 126 — — Financial Liabilities Deposits 34,770 34,673 31,158 3,515 — Short-term borrowings 1,372 1,369 1,369 — — Long-term borrowings 1,093 1,061 — — 1,061 Derivative liabilities 411 411 — 399 12 Accrued interest payable 31 31 31 — —

NATURE OF OPERATIONS - Addition

NATURE OF OPERATIONS - Additional Information (Details)	Sep. 30, 2023 state branch
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of states, company operating financial services \| state	7
Number of branches \| branch	346

MERGERS AND ACQUISITIONS - Addi

MERGERS AND ACQUISITIONS - Additional Information (Details) - USD ($)			3 Months Ended		9 Months Ended
	Dec. 09, 2022	Jan. 22, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Merger-related			$ 0	$ 2,000,000	$ 2,000,000	$ 33,000,000
Core deposit intangibles			$ 74,000,000		74,000,000		$ 89,000,000
Core Deposits
Business Acquisition [Line Items]
Core deposit intangibles	$ 41,000,000
Howard
Business Acquisition [Line Items]
Assets acquired as a result of merger		$ 2,351,000,000
Loans and deposits acquired as a result of merger		1,800,000,000
Value of acquisition		443,000,000
Merger-related					0	$ 30,600,000
Financing receivable, purchased with credit deterioration, amount at purchase price		186,900,000
Allowance for PCD loans and leases at acquisition		10,000,000
Financing receivable, purchased with credit deterioration, discount (premium)		5,400,000
Financing receivable, purchased with credit deterioration, fair value		171,500,000
Financing receivable, non-purchased credit deterioration loans, allowance for credit loss at acquisition date, provision		19,100,000
Loans		1,780,000,000
Howard \| Allowance for credit losses on loans and leases
Business Acquisition [Line Items]
Financing receivable, non-purchased credit deterioration loans, allowance for credit loss at acquisition date, provision		$ 19,100,000
Howard \| Common Stock
Business Acquisition [Line Items]
Number of shares issued (in shares)		34,074,495
Common shares to be acquired (in shares)		18,930,329
Union
Business Acquisition [Line Items]
Assets acquired as a result of merger	1,077,000,000
Value of acquisition	126,000,000
Merger-related					$ 2,200,000
Financing receivable, purchased with credit deterioration, amount at purchase price	36,900,000
Allowance for PCD loans and leases at acquisition	1,800,000
Financing receivable, purchased with credit deterioration, discount (premium)	500,000
Financing receivable, purchased with credit deterioration, fair value	34,700,000
Loans	652,000,000
Deposits	1,000,000,000
Union \| Allowance for credit losses on loans and leases
Business Acquisition [Line Items]
Financing receivable, non-purchased credit deterioration loans, allowance for credit loss at acquisition date, provision	$ 9,400,000
Union \| Common Stock
Business Acquisition [Line Items]
Number of shares issued (in shares)	9,672,691
Common shares to be acquired (in shares)	6,008,123

MERGERS AND ACQUISITIONS - Bala

MERGERS AND ACQUISITIONS - Balance Sheets Disclosures (Detail) - USD ($) $ in Millions	Dec. 09, 2022	Jan. 22, 2022	Sep. 30, 2023	Dec. 31, 2022
Fair value of liabilities assumed:
Goodwill recognized			$ 2,477	$ 2,477
Howard
Business Acquisition [Line Items]
Fair value of consideration paid		$ 443
Fair value of identifiable assets acquired:
Cash and cash equivalents		75
Securities		321
Loans		1,780
Core deposit and other intangible assets		19
Fixed and other assets		156
Total identifiable assets acquired		2,351
Fair value of liabilities assumed:
Deposits		1,831
Borrowings		247
Other liabilities		7
Total liabilities assumed		2,085
Fair value of net identifiable assets acquired		266
Goodwill recognized		$ 177
Union
Business Acquisition [Line Items]
Fair value of consideration paid	$ 126
Fair value of identifiable assets acquired:
Cash and cash equivalents	113
Securities	212
Loans	652
Core deposit and other intangible assets	41
Fixed and other assets	59
Total identifiable assets acquired	1,077
Fair value of liabilities assumed:
Deposits	956
Borrowings	30
Other liabilities	3
Total liabilities assumed	989
Fair value of net identifiable assets acquired	88
Goodwill recognized	$ 38

SECURITIES - Additional Informa

SECURITIES - Additional Information (Details) - USD ($)	9 Months Ended
SECURITIES - Additional Information (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Securities [Line Items]
Debt securities available for sale, allowance for credit losses	$ 0	$ 0
Debt securities, available-for-sale, accrued interest, after allowance for credit loss	10,400,000	8,900,000
Debt securities held to maturity, allowance for credit losses	300,000	230,000
Debt securities, held-to-maturity, accrued interest, after allowance for credit loss	13,400,000	14,000,000
Municipal bond portfolio, value	$ 1,000,000,000
Percentage of formal credit enhancement insurance of municipalities	61%
Corporate bond portfolio, at carrying value	$ 47,000,000
Municipal Bonds \| Weighted Average
Schedule Of Securities [Line Items]
Average holding size of securities in bond portfolio	$ 2,500,000
Municipal Bonds \| Credit Concentration Risk \| General Obligation Bonds \| A Rating or Better \| Minimum
Schedule Of Securities [Line Items]
Percentage of portfolio	100%
Municipal Bonds \| Geographic Concentration Risk \| Pennsylvania, Ohio and Maryland
Schedule Of Securities [Line Items]
Percentage of portfolio	60%
Corporate Bond \| Weighted Average
Schedule Of Securities [Line Items]
Average holding size of securities in bond portfolio	$ 2,800,000
US government
Schedule Of Securities [Line Items]
Unrealized loss on debt securities, available-for-sale and held-to-maturity, backed or sponsored percentage	84.60%
States of the U.S. and political subdivisions (municipals)
Schedule Of Securities [Line Items]
Debt securities held to maturity, allowance for credit losses	$ 60,000	70,000
Other debt securities
Schedule Of Securities [Line Items]
Debt securities held to maturity, allowance for credit losses	$ 240,000	$ 160,000

SECURITIES - Amortized Cost and

SECURITIES - Amortized Cost and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 3,520	$ 3,622
Gross Unrealized Gains	1	1
Gross Unrealized Losses	(376)	(348)
Fair Value	3,145	3,275
U.S. Treasury
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	327	278
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(21)	(21)
Fair Value	306	257
U.S. government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	85	107
Gross Unrealized Gains	1	1
Gross Unrealized Losses	0	0
Fair Value	86	108
U.S. government-sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	323	283
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(20)	(21)
Fair Value	303	262
Agency mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,171	1,360
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(139)	(128)
Fair Value	1,032	1,232
Agency collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	986	1,110
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(146)	(138)
Fair Value	840	972
Commercial mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	565	430
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(44)	(35)
Fair Value	521	395
States of the U.S. and political subdivisions (municipals)
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	30	33
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(4)	(4)
Fair Value	26	29
Other debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	33	21
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2)	(1)
Fair Value	$ 31	$ 20

SECURITIES - Amortized Cost a_2

SECURITIES - Amortized Cost and Fair Value of Securities Held to Maturity (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Investment Securities Held To Maturity [Line Items]
Amortized Cost	$ 3,922	$ 4,087
Gross Unrealized Gains	0	3
Gross Unrealized Losses	(519)	(403)
Fair Value	3,403	3,687
U.S. government agencies
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1	1
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	1	1
U.S. government-sponsored entities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	93	52
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(1)	0
Fair Value	92	52
Agency mortgage-backed securities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1,052	1,178
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(144)	(125)
Fair Value	908	1,053
Agency collateralized mortgage obligations
Investment Securities Held To Maturity [Line Items]
Amortized Cost	852	953
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(132)	(120)
Fair Value	720	833
Commercial mortgage-backed securities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	891	866
Gross Unrealized Gains	0	2
Gross Unrealized Losses	(68)	(50)
Fair Value	823	818
States of the U.S. and political subdivisions (municipals)
Investment Securities Held To Maturity [Line Items]
Amortized Cost	1,017	1,025
Gross Unrealized Gains	0	1
Gross Unrealized Losses	(172)	(107)
Fair Value	845	919
Other debt securities
Investment Securities Held To Maturity [Line Items]
Amortized Cost	16	12
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(2)	(1)
Fair Value	$ 14	$ 11

SECURITIES - Amortized Cost a_3

SECURITIES - Amortized Cost and Fair Value of Securities, by Contractual Maturities (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Securities [Line Items]
Available for sale, due in one year or less, amortized cost	$ 54
Available for sale, due after one year but within five years, amortized cost	655
Available for sale, due after five years but within ten years, amortized cost	53
Available for sale, due after ten years, amortized cost	36
Available for sale, with contractual maturities, amortized cost	798
Amortized Cost	3,520	$ 3,622
Available for sale, due in one year or less, fair value	54
Available for sale, due after one year but within five years, fair value	612
Available for sale, due after five years but within ten years, fair value	51
Available for sale, due after ten years, fair value	35
Available for sale, with contractual maturities, fair value	752
Fair Value	3,145	3,275
Held to maturity, due in one year or less, amortized cost	2
Held to maturity, due after one year but within five years, amortized cost	140
Held to maturity, due after five years but within ten years, amortized cost	224
Held to maturity, due after ten years, amortized cost	761
Held to maturity, with contractual maturities, amortized cost	1,127
Amortized Cost	3,922	4,087
Held to maturity, due in one year or less, fair value	2
Held to maturity, due after one year but within five years, fair value	136
Held to maturity, due after five years but within ten years, fair value	196
Held to maturity, due after ten years, fair value	618
Held to maturity, with contractual maturities, fair value	952
Fair Value	3,403	3,687
Agency mortgage-backed securities
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	1,171
Amortized Cost	1,171	1,360
Available for sale, fair value	1,032
Fair Value	1,032	1,232
Held to maturity, amortized cost	1,052
Amortized Cost	1,052	1,178
Held to maturity, fair value	908
Fair Value	908	1,053
Agency collateralized mortgage obligations
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	986
Amortized Cost	986	1,110
Available for sale, fair value	840
Fair Value	840	972
Held to maturity, amortized cost	852
Amortized Cost	852	953
Held to maturity, fair value	720
Fair Value	720	833
Commercial mortgage-backed securities
Schedule Of Securities [Line Items]
Available-for-sale, amortized cost	565
Amortized Cost	565	430
Available for sale, fair value	521
Fair Value	521	395
Held to maturity, amortized cost	891
Amortized Cost	891	866
Held to maturity, fair value	823
Fair Value	$ 823	$ 818

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Securities Pledged as Collateral (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Securities pledged (carrying value), to secure public deposits, trust deposits and for other purposes as required by law	$ 5,995	$ 6,403
Securities pledged (carrying value), as collateral for short-term borrowings	$ 281	$ 348
Securities pledged as a percent of total securities	88.80%	91.70%

SECURITIES - Fair Values and Un

SECURITIES - Fair Values and Unrealized Losses of Impaired Securities, by Length of Impairment (Details) $ in Millions	Sep. 30, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	21	198
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	250	67
Debt securities, available-for-sale, number of positions \| security	271	265
Debt securities, available-for-sale, less than 12 months	$ 232	$ 1,868
Debt securities, available-for-sale, 12 months or longer	2,810	1,343
Debt securities, available-for-sale, unrealized loss position	3,042	3,211
Debt securities, available-for-sale, less than 12 months, accumulated loss	(4)	(138)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(372)	(210)
Debt securities, available-for-sale, accumulated loss	$ (376)	$ (348)
U.S. Treasury
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	0	3
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	6	3
Debt securities, available-for-sale, number of positions \| security	6	6
Debt securities, available-for-sale, less than 12 months	$ 0	$ 120
Debt securities, available-for-sale, 12 months or longer	257	137
Debt securities, available-for-sale, unrealized loss position	257	257
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	(7)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(21)	(14)
Debt securities, available-for-sale, accumulated loss	$ (21)	$ (21)
U.S. government agencies
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	5	6
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	8	8
Debt securities, available-for-sale, number of positions \| security	13	14
Debt securities, available-for-sale, less than 12 months	$ 24	$ 46
Debt securities, available-for-sale, 12 months or longer	15	4
Debt securities, available-for-sale, unrealized loss position	39	50
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	0
Debt securities, available-for-sale, 12 months or longer, accumulated loss	0	0
Debt securities, available-for-sale, accumulated loss	$ 0	$ 0
U.S. government-sponsored entities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	2	9
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	10	4
Debt securities, available-for-sale, number of positions \| security	12	13
Debt securities, available-for-sale, less than 12 months	$ 50	$ 150
Debt securities, available-for-sale, 12 months or longer	253	112
Debt securities, available-for-sale, unrealized loss position	303	262
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	(8)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(20)	(13)
Debt securities, available-for-sale, accumulated loss	$ (20)	$ (21)
Agency mortgage-backed securities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	7	104
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	114	13
Debt securities, available-for-sale, number of positions \| security	121	117
Debt securities, available-for-sale, less than 12 months	$ 2	$ 773
Debt securities, available-for-sale, 12 months or longer	1,029	455
Debt securities, available-for-sale, unrealized loss position	1,031	1,228
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	(58)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(139)	(70)
Debt securities, available-for-sale, accumulated loss	$ (139)	$ (128)
Agency collateralized mortgage obligations
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	0	49
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	71	23
Debt securities, available-for-sale, number of positions \| security	71	72
Debt securities, available-for-sale, less than 12 months	$ 0	$ 455
Debt securities, available-for-sale, 12 months or longer	840	517
Debt securities, available-for-sale, unrealized loss position	840	972
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	(42)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(146)	(96)
Debt securities, available-for-sale, accumulated loss	$ (146)	$ (138)
Commercial mortgage-backed securities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	5	16
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	21	5
Debt securities, available-for-sale, number of positions \| security	26	21
Debt securities, available-for-sale, less than 12 months	$ 148	$ 302
Debt securities, available-for-sale, 12 months or longer	373	94
Debt securities, available-for-sale, unrealized loss position	521	396
Debt securities, available-for-sale, less than 12 months, accumulated loss	(3)	(21)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(41)	(14)
Debt securities, available-for-sale, accumulated loss	$ (44)	$ (35)
States of the U.S. and political subdivisions (municipals)
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	0	4
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	13	10
Debt securities, available-for-sale, number of positions \| security	13	14
Debt securities, available-for-sale, less than 12 months	$ 0	$ 7
Debt securities, available-for-sale, 12 months or longer	26	22
Debt securities, available-for-sale, unrealized loss position	26	29
Debt securities, available-for-sale, less than 12 months, accumulated loss	0	(1)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(4)	(3)
Debt securities, available-for-sale, accumulated loss	$ (4)	$ (4)
Other debt securities
Schedule Of Securities [Line Items]
Debt securities, available-for-sale, less than 12 months, number of positions \| security	2	7
Debt securities, available-for-sale, 12 months or longer, number of positions \| security	7	1
Debt securities, available-for-sale, number of positions \| security	9	8
Debt securities, available-for-sale, less than 12 months	$ 8	$ 15
Debt securities, available-for-sale, 12 months or longer	17	2
Debt securities, available-for-sale, unrealized loss position	25	17
Debt securities, available-for-sale, less than 12 months, accumulated loss	(1)	(1)
Debt securities, available-for-sale, 12 months or longer, accumulated loss	(1)	0
Debt securities, available-for-sale, accumulated loss	$ (2)	$ (1)

LOANS AND LEASES - Additional I

LOANS AND LEASES - Additional Information (Details)	9 Months Ended	12 Months Ended
LOANS AND LEASES - Additional Information (Details)	Sep. 30, 2023 USD ($) state	Dec. 31, 2022 USD ($)	Dec. 09, 2022 USD ($)	Jan. 22, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accrued interest receivable	$ 124,000,000	$ 99,300,000
Discount remaining	$ 46,700,000	58,600,000
Number of states, company operating financial services \| state	7
Loan modification, accrued interest receivable	$ 80,000
Pooled reserves for all other classes of loans	$ 3,800,000	3,800,000
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period for loan to be in default	90 days
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period for loan to be in default	12 months
Residential Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying value of OREO through foreclosure	$ 1,600,000	1,100,000
Mortgage loans on real estate, foreclosure	9,900,000	11,800,000
Total commercial loans and leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans modified, specific reserves	1,400,000	0
Loans modified, pooled reserves	1,500,000	$ 1,100,000
Total commercial loans and leases \| Commercial loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, collateral dependent	47,300,000
Threshold for loans whose terms have been modified in a trouble debt restructuring, non accrual	$ 1,000,000
Howard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Discount remaining				$ 10,100,000
Union
Accounts, Notes, Loans and Financing Receivable [Line Items]
Discount remaining			$ 30,900,000

LOANS AND LEASES - Net of Unear

LOANS AND LEASES - Net of Unearned Income (Details) - USD ($) $ in Millions		Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount	[1]	$ 32,151	$ 30,255
Total commercial loans and leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		20,146	19,290
Total commercial loans and leases \| Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		11,962	11,526
Total commercial loans and leases \| Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		7,462	7,131
Total commercial loans and leases \| Commercial leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		562	519
Total commercial loans and leases \| Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		160	114
Total consumer loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		12,005	10,965
Total consumer loans \| Direct installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		2,754	2,784
Total consumer loans \| Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		6,434	5,297
Total consumer loans \| Indirect installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		1,519	1,553
Total consumer loans \| Consumer lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortized cost loans and leases, carrying amount		$ 1,298	$ 1,331

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

LOANS AND LEASES - Commercial R

LOANS AND LEASES - Commercial Real Estate Loans (Details) - Loan Portfolio Diversification Risk - Commercial real estate	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Percent owner-occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of total loans and leases	29%	30.20%
Percent non-owner-occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Percent of total loans and leases	71%	69.80%

LOANS AND LEASES - Origination

LOANS AND LEASES - Origination Year (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		$ 4,320		$ 4,320		$ 7,061
Fiscal year before current fiscal year		6,907		6,907		6,630
Two years before current fiscal year		6,194		6,194		4,128
Three years before current fiscal year		3,741		3,741		2,669
Four years before current fiscal year		2,397		2,397		1,571
Prior		5,415		5,415		4,816
Revolving Loans Amortized Cost Basis		3,177		3,177		3,380
Total Loans and Leases	[1]	32,151		32,151		30,255
Current fiscal year, writeoff				0.3
Fiscal year before current fiscal year, writeoff				3.3
Two years before current fiscal year, writeoff				3.7
Three years before current fiscal year, writeoff				1.3
Four years before current fiscal year, writeoff				1.8
Prior, writeoff				59.2
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff				69.6
Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		31,949		31,949		30,039
Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		202		202		216
Total commercial loans and leases
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		2,510		2,510		3,915
Fiscal year before current fiscal year		3,772		3,772		3,766
Two years before current fiscal year		3,551		3,551		2,629
Three years before current fiscal year		2,397		2,397		2,033
Four years before current fiscal year		1,846		1,846		1,261
Prior		3,945		3,945		3,397
Revolving Loans Amortized Cost Basis		2,125		2,125		2,289
Total Loans and Leases		20,146		20,146		19,290
Total Loans and Leases, writeoff		38.7	$ 3	60.7	$ 10.4
Total commercial loans and leases \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		20,034		20,034		19,179
Total commercial loans and leases \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		112		112		111
Total commercial loans and leases \| Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		968		968		2,013
Fiscal year before current fiscal year		2,140		2,140		2,390
Two years before current fiscal year		2,410		2,410		1,765
Three years before current fiscal year		1,658		1,658		1,404
Four years before current fiscal year		1,317		1,317		849
Prior		3,211		3,211		2,822
Revolving Loans Amortized Cost Basis		258		258		283
Total Loans and Leases		11,962		11,962		11,526
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0.1
Two years before current fiscal year, writeoff				0.2
Three years before current fiscal year, writeoff				0
Four years before current fiscal year, writeoff				0
Prior, writeoff				8.6
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0.6	1.3	8.9	2.9
Total commercial loans and leases \| Commercial real estate \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		11,903		11,903		11,474
Total commercial loans and leases \| Commercial real estate \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		59		59		52
Total commercial loans and leases \| Commercial real estate \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		964		964		1,967
Fiscal year before current fiscal year		2,043		2,043		2,348
Two years before current fiscal year		2,356		2,356		1,678
Three years before current fiscal year		1,513		1,513		1,283
Four years before current fiscal year		1,153		1,153		700
Prior		2,825		2,825		2,447
Revolving Loans Amortized Cost Basis		234		234		258
Total Loans and Leases		11,088		11,088		10,681
Total commercial loans and leases \| Commercial real estate \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1		1		43
Fiscal year before current fiscal year		74		74		35
Two years before current fiscal year		37		37		67
Three years before current fiscal year		131		131		74
Four years before current fiscal year		99		99		104
Prior		216		216		208
Revolving Loans Amortized Cost Basis		7		7		5
Total Loans and Leases		565		565		536
Total commercial loans and leases \| Commercial real estate \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		3		3		3
Fiscal year before current fiscal year		23		23		7
Two years before current fiscal year		17		17		20
Three years before current fiscal year		14		14		47
Four years before current fiscal year		65		65		45
Prior		170		170		167
Revolving Loans Amortized Cost Basis		17		17		20
Total Loans and Leases		309		309		309
Total commercial loans and leases \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1,280		1,280		1,655
Fiscal year before current fiscal year		1,487		1,487		1,249
Two years before current fiscal year		1,047		1,047		787
Three years before current fiscal year		678		678		568
Four years before current fiscal year		497		497		375
Prior		679		679		535
Revolving Loans Amortized Cost Basis		1,794		1,794		1,962
Total Loans and Leases		7,462		7,462		7,131
Current fiscal year, writeoff				0.1
Fiscal year before current fiscal year, writeoff				0.3
Two years before current fiscal year, writeoff				0.4
Three years before current fiscal year, writeoff				0.6
Four years before current fiscal year, writeoff				1.6
Prior, writeoff				45.5
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		37.2	0.8	48.5	5.1
Total commercial loans and leases \| Commercial and industrial \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		7,411		7,411		7,077
Total commercial loans and leases \| Commercial and industrial \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		51		51		54
Total commercial loans and leases \| Commercial and industrial \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1,240		1,240		1,635
Fiscal year before current fiscal year		1,464		1,464		1,194
Two years before current fiscal year		930		930		760
Three years before current fiscal year		667		667		533
Four years before current fiscal year		460		460		289
Prior		584		584		453
Revolving Loans Amortized Cost Basis		1,650		1,650		1,856
Total Loans and Leases		6,995		6,995		6,720
Total commercial loans and leases \| Commercial and industrial \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		12		12		15
Fiscal year before current fiscal year		9		9		43
Two years before current fiscal year		69		69		16
Three years before current fiscal year		3		3		27
Four years before current fiscal year		18		18		48
Prior		38		38		48
Revolving Loans Amortized Cost Basis		33		33		54
Total Loans and Leases		182		182		251
Total commercial loans and leases \| Commercial and industrial \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		28		28		5
Fiscal year before current fiscal year		14		14		12
Two years before current fiscal year		48		48		11
Three years before current fiscal year		8		8		8
Four years before current fiscal year		19		19		38
Prior		57		57		34
Revolving Loans Amortized Cost Basis		111		111		52
Total Loans and Leases		285		285		160
Total commercial loans and leases \| Commercial leases
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		184		184		189
Fiscal year before current fiscal year		145		145		127
Two years before current fiscal year		94		94		77
Three years before current fiscal year		61		61		61
Four years before current fiscal year		32		32		37
Prior		46		46		28
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		562		562		519
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0
Two years before current fiscal year, writeoff				0
Three years before current fiscal year, writeoff				0
Four years before current fiscal year, writeoff				0
Prior, writeoff				0
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0	0	0	0.1
Total commercial loans and leases \| Commercial leases \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		561		561		515
Total commercial loans and leases \| Commercial leases \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		1		1		4
Total commercial loans and leases \| Commercial leases \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		177		177		187
Fiscal year before current fiscal year		142		142		121
Two years before current fiscal year		89		89		69
Three years before current fiscal year		54		54		59
Four years before current fiscal year		29		29		36
Prior		45		45		27
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		536		536		499
Total commercial loans and leases \| Commercial leases \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0		0
Fiscal year before current fiscal year		0		0		1
Two years before current fiscal year		0		0		0
Three years before current fiscal year		0		0		1
Four years before current fiscal year		1		1		0
Prior		0		0		0
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		1		1		2
Total commercial loans and leases \| Commercial leases \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		7		7		2
Fiscal year before current fiscal year		3		3		5
Two years before current fiscal year		5		5		8
Three years before current fiscal year		7		7		1
Four years before current fiscal year		2		2		1
Prior		1		1		1
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		25		25		18
Total commercial loans and leases \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		78		78		58
Fiscal year before current fiscal year		0		0		0
Two years before current fiscal year		0		0		0
Three years before current fiscal year		0		0		0
Four years before current fiscal year		0		0		0
Prior		9		9		12
Revolving Loans Amortized Cost Basis		73		73		44
Total Loans and Leases		160		160		114
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0
Two years before current fiscal year, writeoff				0
Three years before current fiscal year, writeoff				0
Four years before current fiscal year, writeoff				0
Prior, writeoff				3.3
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0.9	0.9	3.3	2.3
Total commercial loans and leases \| Other \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		159		159		113
Total commercial loans and leases \| Other \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		1		1		1
Total commercial loans and leases \| Other \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		78		78		58
Fiscal year before current fiscal year		0		0		0
Two years before current fiscal year		0		0		0
Three years before current fiscal year		0		0		0
Four years before current fiscal year		0		0		0
Prior		9		9		12
Revolving Loans Amortized Cost Basis		73		73		44
Total Loans and Leases		160		160		114
Total consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1,810		1,810		3,146
Fiscal year before current fiscal year		3,135		3,135		2,864
Two years before current fiscal year		2,643		2,643		1,499
Three years before current fiscal year		1,344		1,344		636
Four years before current fiscal year		551		551		310
Prior		1,470		1,470		1,419
Revolving Loans Amortized Cost Basis		1,052		1,052		1,091
Total Loans and Leases		12,005		12,005		10,965
Total Loans and Leases, writeoff		2.5	2.7	8.9	5.8
Total consumer loans \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		11,915		11,915		10,860
Total consumer loans \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans and Leases		90		90		105
Total consumer loans \| Direct installment
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		261		261		801
Fiscal year before current fiscal year		736		736		888
Two years before current fiscal year		810		810		454
Three years before current fiscal year		409		409		164
Four years before current fiscal year		143		143		92
Prior		395		395		385
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		2,754		2,754		2,784
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0.1
Two years before current fiscal year, writeoff				0.1
Three years before current fiscal year, writeoff				0.1
Four years before current fiscal year, writeoff				0
Prior, writeoff				0.2
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0.1	0.2	0.5	0.4
Total consumer loans \| Direct installment \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		261		261		801
Fiscal year before current fiscal year		735		735		887
Two years before current fiscal year		809		809		453
Three years before current fiscal year		408		408		163
Four years before current fiscal year		143		143		91
Prior		386		386		374
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		2,742		2,742		2,769
Total consumer loans \| Direct installment \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0		0
Fiscal year before current fiscal year		1		1		1
Two years before current fiscal year		1		1		1
Three years before current fiscal year		1		1		1
Four years before current fiscal year		0		0		1
Prior		9		9		11
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		12		12		15
Total consumer loans \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1,146		1,146		1,466
Fiscal year before current fiscal year		1,689		1,689		1,590
Two years before current fiscal year		1,544		1,544		874
Three years before current fiscal year		817		817		380
Four years before current fiscal year		353		353		133
Prior		884		884		852
Revolving Loans Amortized Cost Basis		1		1		2
Total Loans and Leases		6,434		6,434		5,297
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0
Two years before current fiscal year, writeoff				0
Three years before current fiscal year, writeoff				0.1
Four years before current fiscal year, writeoff				0
Prior, writeoff				0.6
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0.1	0.3	0.7	0.6
Total consumer loans \| Residential mortgages \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1,145		1,145		1,464
Fiscal year before current fiscal year		1,684		1,684		1,587
Two years before current fiscal year		1,542		1,542		871
Three years before current fiscal year		815		815		378
Four years before current fiscal year		351		351		128
Prior		853		853		819
Revolving Loans Amortized Cost Basis		1		1		2
Total Loans and Leases		6,391		6,391		5,249
Total consumer loans \| Residential mortgages \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1		1		2
Fiscal year before current fiscal year		5		5		3
Two years before current fiscal year		2		2		3
Three years before current fiscal year		2		2		2
Four years before current fiscal year		2		2		5
Prior		31		31		33
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		43		43		48
Total consumer loans \| Indirect installment
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		372		372		805
Fiscal year before current fiscal year		646		646		368
Two years before current fiscal year		273		273		169
Three years before current fiscal year		116		116		89
Four years before current fiscal year		52		52		81
Prior		60		60		41
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		1,519		1,519		1,553
Current fiscal year, writeoff				0.2
Fiscal year before current fiscal year, writeoff				2.8
Two years before current fiscal year, writeoff				2.9
Three years before current fiscal year, writeoff				0.5
Four years before current fiscal year, writeoff				0.2
Prior, writeoff				0.3
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		2.1	1.9	6.9	4.1
Total consumer loans \| Indirect installment \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		371		371		800
Fiscal year before current fiscal year		638		638		357
Two years before current fiscal year		266		266		166
Three years before current fiscal year		114		114		88
Four years before current fiscal year		51		51		80
Prior		59		59		40
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		1,499		1,499		1,531
Total consumer loans \| Indirect installment \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		1		1		5
Fiscal year before current fiscal year		8		8		11
Two years before current fiscal year		7		7		3
Three years before current fiscal year		2		2		1
Four years before current fiscal year		1		1		1
Prior		1		1		1
Revolving Loans Amortized Cost Basis		0		0		0
Total Loans and Leases		20		20		22
Total consumer loans \| Consumer lines of credit
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		31		31		74
Fiscal year before current fiscal year		64		64		18
Two years before current fiscal year		16		16		2
Three years before current fiscal year		2		2		3
Four years before current fiscal year		3		3		4
Prior		131		131		141
Revolving Loans Amortized Cost Basis		1,051		1,051		1,089
Total Loans and Leases		1,298		1,298		1,331
Current fiscal year, writeoff				0
Fiscal year before current fiscal year, writeoff				0
Two years before current fiscal year, writeoff				0.1
Three years before current fiscal year, writeoff				0
Four years before current fiscal year, writeoff				0
Prior, writeoff				0.7
Revolving Loans Amortized Cost Basis, writeoff				0
Total Loans and Leases, writeoff		0.2	$ 0.3	0.8	$ 0.7
Total consumer loans \| Consumer lines of credit \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		31		31		74
Fiscal year before current fiscal year		64		64		17
Two years before current fiscal year		15		15		1
Three years before current fiscal year		2		2		3
Four years before current fiscal year		2		2		4
Prior		119		119		126
Revolving Loans Amortized Cost Basis		1,050		1,050		1,086
Total Loans and Leases		1,283		1,283		1,311
Total consumer loans \| Consumer lines of credit \| Past due
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		0		0		0
Fiscal year before current fiscal year		0		0		1
Two years before current fiscal year		1		1		1
Three years before current fiscal year		0		0		0
Four years before current fiscal year		1		1		0
Prior		12		12		15
Revolving Loans Amortized Cost Basis		1		1		3
Total Loans and Leases		$ 15		$ 15		$ 20

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

LOANS AND LEASES - Age Analysis

LOANS AND LEASES - Age Analysis of Past Due Loans (Details) - USD ($) $ in Millions		Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total Loans and Leases	[1]	$ 32,151	$ 30,255
90 Days Past Due and Still Accruing		9	12
Non-accrual loans		113	113
Non-accrual with No ACL		29	26
30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		80	91
Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		202	216
Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		31,949	30,039
Total commercial loans and leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		20,146	19,290
90 Days Past Due and Still Accruing		0	1
Non-accrual loans		89	84
Non-accrual with No ACL		29	26
Total commercial loans and leases \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		11,962	11,526
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		44	39
Non-accrual with No ACL		20	15
Total commercial loans and leases \| Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7,462	7,131
90 Days Past Due and Still Accruing		0	1
Non-accrual loans		44	44
Non-accrual with No ACL		9	11
Total commercial loans and leases \| Commercial leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		562	519
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		1	1
Non-accrual with No ACL		0	0
Total commercial loans and leases \| Other
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		160	114
90 Days Past Due and Still Accruing		0	0
Non-accrual loans		0	0
Non-accrual with No ACL		0	0
Total commercial loans and leases \| 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		23	26
Total commercial loans and leases \| 30-89 Days Past Due \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		15	13
Total commercial loans and leases \| 30-89 Days Past Due \| Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7	9
Total commercial loans and leases \| 30-89 Days Past Due \| Commercial leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		0	3
Total commercial loans and leases \| 30-89 Days Past Due \| Other
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1	1
Total commercial loans and leases \| Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		112	111
Total commercial loans and leases \| Past due \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		59	52
Total commercial loans and leases \| Past due \| Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		51	54
Total commercial loans and leases \| Past due \| Commercial leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1	4
Total commercial loans and leases \| Past due \| Other
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1	1
Total commercial loans and leases \| Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		20,034	19,179
Total commercial loans and leases \| Current \| Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		11,903	11,474
Total commercial loans and leases \| Current \| Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7,411	7,077
Total commercial loans and leases \| Current \| Commercial leases
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		561	515
Total commercial loans and leases \| Current \| Other
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		159	113
Total consumer loans
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		12,005	10,965
90 Days Past Due and Still Accruing		9	11
Non-accrual loans		24	29
Non-accrual with No ACL		0	0
Total consumer loans \| Direct installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		2,754	2,784
90 Days Past Due and Still Accruing		1	1
Non-accrual loans		6	7
Non-accrual with No ACL		0	0
Total consumer loans \| Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		6,434	5,297
90 Days Past Due and Still Accruing		4	6
Non-accrual loans		10	14
Non-accrual with No ACL		0	0
Total consumer loans \| Indirect installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,519	1,553
90 Days Past Due and Still Accruing		2	1
Non-accrual loans		2	1
Non-accrual with No ACL		0	0
Total consumer loans \| Consumer lines of credit
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,298	1,331
90 Days Past Due and Still Accruing		2	3
Non-accrual loans		6	7
Non-accrual with No ACL		0	0
Total consumer loans \| 30-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		57	65
Total consumer loans \| 30-89 Days Past Due \| Direct installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		5	7
Total consumer loans \| 30-89 Days Past Due \| Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		29	28
Total consumer loans \| 30-89 Days Past Due \| Indirect installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		16	20
Total consumer loans \| 30-89 Days Past Due \| Consumer lines of credit
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		7	10
Total consumer loans \| Past due
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		90	105
Total consumer loans \| Past due \| Direct installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		12	15
Total consumer loans \| Past due \| Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		43	48
Total consumer loans \| Past due \| Indirect installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		20	22
Total consumer loans \| Past due \| Consumer lines of credit
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		15	20
Total consumer loans \| Current
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		11,915	10,860
Total consumer loans \| Current \| Direct installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		2,742	2,769
Total consumer loans \| Current \| Residential mortgages
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		6,391	5,249
Total consumer loans \| Current \| Indirect installment
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		1,499	1,531
Total consumer loans \| Current \| Consumer lines of credit
Financing Receivable, Past Due [Line Items]
Total Loans and Leases		$ 1,283	$ 1,311

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

LOANS AND LEASES - Non-Performi

LOANS AND LEASES - Non-Performing Assets (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans	$ 113	$ 113
Non-Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual loans	113	113
Total non-performing loans and leases	113	113
Other real estate owned	3	6
Total non-performing assets	$ 116	$ 119
Non-performing loans and leases / total loans and leases	0.35%	0.37%
Non-performing assets plus 90 days or more past due / total loans and leases plus OREO	0.39%	0.44%
Past due	90 days	90 days

LOANS AND LEASES - Loan Modific

LOANS AND LEASES - Loan Modifications (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 4.2	$ 22.6
Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	3.2	19.2
Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	0.3	2.1
Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	0.7	1.3
Commercial real estate \| Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.8	$ 12.3
% of Total Class of Financing Receivable	0.01%	0.10%
Term increase from modification	46 months	24 months
Commercial real estate \| Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.2	$ 0.5
% of Total Class of Financing Receivable	0%	0%
Commercial and industrial \| Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.7	$ 3
% of Total Class of Financing Receivable	0.01%	0.04%
Term increase from modification	25 months	16 months
Commercial and industrial \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.1	$ 0.3
% of Total Class of Financing Receivable	0%	0%
Term reduction from modification		4.62%
Direct installment \| Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.4	$ 0.8
% of Total Class of Financing Receivable	0.01%	0.03%
Term increase from modification	74 months	99 months
Direct installment \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.1	$ 0.4
% of Total Class of Financing Receivable	0%	0.01%
Term increase from modification		330 months
Direct installment \| Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.1	$ 0.1
% of Total Class of Financing Receivable	0%	0%
Residential mortgages \| Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 1.1	$ 2.7
% of Total Class of Financing Receivable	0.02%	0.04%
Term increase from modification	42 months	105 months
Residential mortgages \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.1	$ 0.8
% of Total Class of Financing Receivable	0%	0.01%
Term reduction from modification		2.67%
Residential mortgages \| Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis		$ 0.1
% of Total Class of Financing Receivable		0%
Consumer lines of credit \| Term Extension
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.2	$ 0.4
% of Total Class of Financing Receivable	0.02%	0.03%
Term average from modification	243 months
Consumer lines of credit \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Amortized Cost Basis		$ 0.6
% of Total Class of Financing Receivable		0.05%
Term reduction from modification		3.21%
Consumer lines of credit \| Other
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 0.4	$ 0.6
% of Total Class of Financing Receivable	0.03%	0.05%

LOANS AND LEASES - Loan Modif_2

LOANS AND LEASES - Loan Modifications, Subsequently Defaulted (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	$ 1	$ 4	$ 4.2	$ 4
Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.7		2.7
Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1		0.6
Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2		0.9
Total commercial loans and leases
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.8	3	3.6	3
Total commercial loans and leases \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.5		2.4
Total commercial loans and leases \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1		0.3
Total commercial loans and leases \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2		0.9
Total commercial loans and leases \| Commercial real estate
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	3	1.3	3
Total commercial loans and leases \| Commercial real estate \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0.4
Total commercial loans and leases \| Commercial real estate \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0
Total commercial loans and leases \| Commercial real estate \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2		0.9
Total commercial loans and leases \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.6	0	2.3	0
Total commercial loans and leases \| Commercial and industrial \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.5		2
Total commercial loans and leases \| Commercial and industrial \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1		0.3
Total commercial loans and leases \| Commercial and industrial \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0
Total consumer loans
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2	1	0.6	1
Total consumer loans \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.2		0.3
Total consumer loans \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0.3
Total consumer loans \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0
Total consumer loans \| Direct installment
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1	0	0.1	0
Total consumer loans \| Direct installment \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1		0.1
Total consumer loans \| Direct installment \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0
Total consumer loans \| Direct installment \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0
Total consumer loans \| Residential mortgages
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1	$ 1	0.4	$ 1
Total consumer loans \| Residential mortgages \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0.1		0.1
Total consumer loans \| Residential mortgages \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	0		0.3
Total consumer loans \| Residential mortgages \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted	$ 0		0
Total consumer loans \| Consumer lines of credit
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted			0.1
Total consumer loans \| Consumer lines of credit \| Term Extension
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted			0.1
Total consumer loans \| Consumer lines of credit \| Term Extension and Rate Reduction
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted			0
Total consumer loans \| Consumer lines of credit \| Other
Financing Receivable, Modified [Line Items]
Total loans that subsequently defaulted			$ 0

LOANS AND LEASES - Loan Modif_3

LOANS AND LEASES - Loan Modifications, Aging Analysis (Details) $ in Millions	Sep. 30, 2023 USD ($)
Current
Financing Receivable, Modified [Line Items]
Total	$ 21.5
30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	1
90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.1
Total commercial loans and leases \| Current
Financing Receivable, Modified [Line Items]
Total	16.1
Total commercial loans and leases \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total commercial loans and leases \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total commercial loans and leases \| Commercial real estate \| Current
Financing Receivable, Modified [Line Items]
Total	12.9
Total commercial loans and leases \| Commercial real estate \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total commercial loans and leases \| Commercial real estate \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total commercial loans and leases \| Commercial and industrial \| Current
Financing Receivable, Modified [Line Items]
Total	3.2
Total commercial loans and leases \| Commercial and industrial \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total commercial loans and leases \| Commercial and industrial \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total consumer loans \| Current
Financing Receivable, Modified [Line Items]
Total	5.4
Total consumer loans \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	1
Total consumer loans \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.1
Total consumer loans \| Direct installment \| Current
Financing Receivable, Modified [Line Items]
Total	1.2
Total consumer loans \| Direct installment \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.2
Total consumer loans \| Direct installment \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total consumer loans \| Residential mortgages \| Current
Financing Receivable, Modified [Line Items]
Total	2.6
Total consumer loans \| Residential mortgages \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.8
Total consumer loans \| Residential mortgages \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	0.1
Total consumer loans \| Consumer lines of credit \| Current
Financing Receivable, Modified [Line Items]
Total	1.6
Total consumer loans \| Consumer lines of credit \| 30-89 Days Past Due
Financing Receivable, Modified [Line Items]
Total	0
Total consumer loans \| Consumer lines of credit \| 90+ Days Past Due
Financing Receivable, Modified [Line Items]
Total	$ 0

LOANS AND LEASES - Troubled Deb

LOANS AND LEASES - Troubled Debt Restructurings (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($) contract	Sep. 30, 2022 USD ($) contract
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	33	103
Pre-Modification Outstanding Recorded Investment	$ 3	$ 13
Post- Modification Outstanding Recorded Investment	$ 3	$ 12
Total commercial loans and leases
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	5	24
Pre-Modification Outstanding Recorded Investment	$ 0	$ 6
Post- Modification Outstanding Recorded Investment	$ 0	$ 5
Total commercial loans and leases \| Commercial real estate
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	2	14
Pre-Modification Outstanding Recorded Investment	$ 0	$ 5
Post- Modification Outstanding Recorded Investment	$ 0	$ 4
Total commercial loans and leases \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	3	10
Pre-Modification Outstanding Recorded Investment	$ 0	$ 1
Post- Modification Outstanding Recorded Investment	$ 0	$ 1
Total consumer loans
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	28	79
Pre-Modification Outstanding Recorded Investment	$ 3	$ 7
Post- Modification Outstanding Recorded Investment	$ 3	$ 7
Total consumer loans \| Direct installment
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	8	33
Pre-Modification Outstanding Recorded Investment	$ 1	$ 1
Post- Modification Outstanding Recorded Investment	$ 1	$ 1
Total consumer loans \| Residential mortgages
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	14	34
Pre-Modification Outstanding Recorded Investment	$ 2	$ 5
Post- Modification Outstanding Recorded Investment	$ 2	$ 5
Total consumer loans \| Consumer lines of credit
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract	6	12
Pre-Modification Outstanding Recorded Investment	$ 0	$ 1
Post- Modification Outstanding Recorded Investment	$ 0	$ 1

LOANS AND LEASES - Troubled D_2

LOANS AND LEASES - Troubled Debt Restructurings, Payment Default (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($) contract	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($) contract
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		16		24
Recorded Investment \| $	$ 1	$ 4	$ 4.2	$ 4
Total commercial loans and leases
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		8		11
Recorded Investment \| $	0.8	$ 3	3.6	$ 3
Total commercial loans and leases \| Commercial real estate
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		7		10
Recorded Investment \| $	0.2	$ 3	1.3	$ 3
Total commercial loans and leases \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		1		1
Recorded Investment \| $	0.6	$ 0	2.3	$ 0
Total consumer loans
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		8		13
Recorded Investment \| $	0.2	$ 1	0.6	$ 1
Total consumer loans \| Direct installment
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		3		5
Recorded Investment \| $	0.1	$ 0	0.1	$ 0
Total consumer loans \| Residential mortgages
Financing Receivable, Modified [Line Items]
Number of Contracts \| contract		5		8
Recorded Investment \| $	$ 0.1	$ 1	$ 0.4	$ 1

ALLOWANCE FOR CREDIT LOSSES O_3

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES - Changes in Allowance for Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance			$ 402
Charge- Offs			(69.6)
Provision for Credit Losses	$ 25.9	$ 11.2	58.5	$ 35.6
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	401		401
Unfunded loan commitment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	21	18.2	21.4	19.1
Charge- Offs	0	0	0	0
Recoveries	0	0	0	0
Net (Charge- Offs) Recoveries	0	0	0	0
Provision for Credit Losses	0.3	1.1	(0.1)	0.2
Allowance for PCD Loans and Leases at Acquisition				0
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	21.3	19.3	21.3	19.3
Total commercial loans and leases
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	287.5	270.1	281.7	261.2
Charge- Offs	(38.7)	(3)	(60.7)	(10.4)
Recoveries	2.5	1.7	6.9	8.3
Net (Charge- Offs) Recoveries	(36.2)	(1.3)	(53.8)	(2.1)
Provision for Credit Losses	21.6	1.1	45	3
Allowance for PCD Loans and Leases at Acquisition				7.8
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	272.9	269.9	272.9	269.9
Total commercial loans and leases \| Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	154.2	157.9	162.1	156.5
Charge- Offs	(0.6)	(1.3)	(8.9)	(2.9)
Recoveries	0.9	0.5	3.2	2.6
Net (Charge- Offs) Recoveries	0.3	(0.8)	(5.7)	(0.3)
Provision for Credit Losses	0.5	(1.8)	(1.4)	(5.3)
Allowance for PCD Loans and Leases at Acquisition				4.4
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	155	155.3	155	155.3
Total commercial loans and leases \| Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	114.3	94.3	102.1	87.4
Charge- Offs	(37.2)	(0.8)	(48.5)	(5.1)
Recoveries	1.4	0.9	3	4.9
Net (Charge- Offs) Recoveries	(35.8)	0.1	(45.5)	(0.2)
Provision for Credit Losses	17.1	1.8	39	5.6
Allowance for PCD Loans and Leases at Acquisition				3.4
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	95.6	96.2	95.6	96.2
Total commercial loans and leases \| Commercial leases
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	15.2	13.7	13.5	14.7
Charge- Offs	0	0	0	(0.1)
Recoveries	0	0	0	0
Net (Charge- Offs) Recoveries	0	0	0	(0.1)
Provision for Credit Losses	2.9	0.5	4.6	(0.4)
Allowance for PCD Loans and Leases at Acquisition				0
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	18.1	14.2	18.1	14.2
Total commercial loans and leases \| Other
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	3.8	4.2	4	2.6
Charge- Offs	(0.9)	(0.9)	(3.3)	(2.3)
Recoveries	0.2	0.3	0.7	0.8
Net (Charge- Offs) Recoveries	(0.7)	(0.6)	(2.6)	(1.5)
Provision for Credit Losses	1.1	0.6	2.8	3.1
Allowance for PCD Loans and Leases at Acquisition				0
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	4.2	4.2	4.2	4.2
Total commercial loans and leases \| Unfunded loan commitment
Allowance for Loan and Lease Losses [Roll Forward]
Provision for Credit Losses	0.3	1.1	(0.1)	0.2
Total consumer loans
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	125.2	107.9	120	83.1
Charge- Offs	(2.5)	(2.7)	(8.9)	(5.8)
Recoveries	1	1.2	3.1	3.6
Net (Charge- Offs) Recoveries	(1.5)	(1.5)	(5.8)	(2.2)
Provision for Credit Losses	4	9	13.5	32.3
Allowance for PCD Loans and Leases at Acquisition				2.2
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	127.7	115.4	127.7	115.4
Total consumer loans \| Direct installment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	35.6	34.2	35.9	26.4
Charge- Offs	(0.1)	(0.2)	(0.5)	(0.4)
Recoveries	0.2	0.1	0.5	0.5
Net (Charge- Offs) Recoveries	0.1	(0.1)	0	0.1
Provision for Credit Losses	(1)	2	(1.2)	9.1
Allowance for PCD Loans and Leases at Acquisition				0.5
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	34.7	36.1	34.7	36.1
Total consumer loans \| Residential mortgages
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	63.4	47.2	55.5	33.1
Charge- Offs	(0.1)	(0.3)	(0.7)	(0.6)
Recoveries	0.1	0.2	0.3	0.5
Net (Charge- Offs) Recoveries	0	(0.1)	(0.4)	(0.1)
Provision for Credit Losses	4	4.3	12.3	17.1
Allowance for PCD Loans and Leases at Acquisition				1.3
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	67.4	51.4	67.4	51.4
Total consumer loans \| Indirect installment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	16.6	16	17.3	13.5
Charge- Offs	(2.1)	(1.9)	(6.9)	(4.1)
Recoveries	0.5	0.6	1.6	1.7
Net (Charge- Offs) Recoveries	(1.6)	(1.3)	(5.3)	(2.4)
Provision for Credit Losses	1.1	2.4	4.1	6
Allowance for PCD Loans and Leases at Acquisition				0
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	16.1	17.1	16.1	17.1
Total consumer loans \| Consumer lines of credit
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	9.6	10.5	11.3	10.1
Charge- Offs	(0.2)	(0.3)	(0.8)	(0.7)
Recoveries	0.2	0.3	0.7	0.9
Net (Charge- Offs) Recoveries	0	0	(0.1)	0.2
Provision for Credit Losses	(0.1)	0.3	(1.7)	0.1
Allowance for PCD Loans and Leases at Acquisition				0.4
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	9.5	10.8	9.5	10.8
Allowance for credit losses on loans and leases
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	412.7	378	401.7	344.3
Charge- Offs	(41.2)	(5.7)	(69.6)	(16.2)
Recoveries	3.5	2.9	10	11.9
Net (Charge- Offs) Recoveries	(37.7)	(2.8)	(59.6)	(4.3)
Provision for Credit Losses	25.6	10.1	58.5	35.3
Allowance for PCD Loans and Leases at Acquisition				10
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	400.6	385.3	400.6	385.3
Allowance for credit losses on loans and leases and allowance for unfunded loan commitments
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Beginning Balance	433.7	396.2	423.1	363.4
Charge- Offs	(41.2)	(5.7)	(69.6)	(16.2)
Recoveries	3.5	2.9	10	11.9
Net (Charge- Offs) Recoveries	(37.7)	(2.8)	(59.6)	(4.3)
Provision for Credit Losses	25.9	11.2	58.4	35.5
Allowance for PCD Loans and Leases at Acquisition				10
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest, Ending Balance	$ 421.9	$ 404.6	$ 421.9	$ 404.6

ALLOWANCE FOR CREDIT LOSSES O_4

ALLOWANCE FOR CREDIT LOSSES ON LOANS AND LEASES - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Jan. 22, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Percentage of increase (decline), housing price index		0.50%		0.50%			(3.70%)
Percentage of decline, commercial real estate price index		3.90%		3.90%			0.90%
Percentage of decline, S&P volatility in next fiscal year		35%		35%			41%
Percentage of decline, S&P volatility in next second year		14.50%		14.50%			8.10%
Allowance for credit loss		$ 401		$ 401			$ 402
Provision for credit losses		25.9	$ 11.2	58.5	$ 35.6
Non-Performing \| Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, allowance for credit loss, period increase (decrease)		18.8
Financing receivable, financial instrument performance status change, downgrade amount						$ 31.9
Howard
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, non-purchased credit deterioration loans, allowance for credit loss at acquisition date, provision	$ 19.1
Allowance for credit losses on loans and leases
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit loss		$ 400.6	385.3	400.6	385.3	$ 412.7	$ 401.7	$ 378	$ 344.3
Financing receivable, allowance for credit loss, period increase (decrease)				$ (1.1)
Financing receivable, allowance for credit loss, period decrease, percentage				(0.30%)
Financing receivable, allowance for credit loss, ratio		1.25%		1.25%			1.33%
Provision for credit losses		$ 25.6	$ 10.1	$ 58.5	$ 35.3
Financing receivable, allowance for credit loss, net charge-offs (recovery), percentage		0.47%	0.04%	0.26%	0.02%
Financing receivable, allowance for credit loss, net charge-offs (recovery)		$ 37.7	$ 2.8	$ 59.6	$ 4.3
Allowance for credit losses on loans and leases \| Howard
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, non-purchased credit deterioration loans, allowance for credit loss at acquisition date, provision	$ 19.1

LOAN SERVICING - Activity in MS

LOAN SERVICING - Activity in MSR (Details) - Mortgage Servicing Rights - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Servicing Assets at Fair Value [Line Items]
Mortgage loans sold with servicing retained	$ 5,638,000,000		$ 5,638,000,000		$ 5,242,000,000
Mortgage loans sold with servicing retained	322,000,000	$ 204,000,000	781,000,000	$ 870,000,000
Pre-tax net gains (losses) resulting from above loan sales	1,000,000	(2,000,000)	1,000,000	(9,000,000)
Mortgage servicing fees	3,000,000	3,000,000	10,000,000	9,000,000
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of period	55,700,000	50,700,000	52,800,000	44,400,000
Additions	3,800,000	2,400,000	9,000,000	10,500,000
Payoffs and curtailments	(1,300,000)	(800,000)	(1,600,000)	(3,800,000)
Impairment (charge) / recovery	0	0	0	2,500,000
Amortization / other	200,000	(600,000)	(1,800,000)	(1,900,000)
Balance at end of period	58,400,000	51,700,000	58,400,000	51,700,000
Fair value, start	72,100,000	64,100,000	68,600,000	46,000,000
Fair value, end	75,100,000	$ 69,600,000	75,100,000	$ 69,600,000
Valuation allowance for servicing rights	$ 0		$ 0		$ 0

LOAN SERVICING - Sensitivity of

LOAN SERVICING - Sensitivity of Fair Value to Changes in Key Assumptions (Details) - Mortgage Servicing Rights - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Assumption for Fair Value as of Balance Sheet Date of Assets or Liabilities that relate to Transferor's Continuing Involvement [Line Items]
Weighted average life (months)	97 months	96 months
Constant prepayment rate (annualized)	7.20%	7.30%
Discount rate	10.70%	10%
Sensitivity analysis of fair value, change in interest rates, plus 2.00%	$ 3	$ 9
Sensitivity analysis of fair value, change in interest rates, plus 1.00%	2	4
Sensitivity analysis of fair value, change in interest rates, plus 0.50%	1	2
Sensitivity analysis of fair value, change in interest rates, plus 0.25%	1	1
Sensitivity analysis of fair value, change in interest rates, minus 0.25%	(1)	(1)
Sensitivity analysis of fair value, change in interest rates, minus 0.50%	(2)	(3)
Sensitivity analysis of fair value, change in interest rates, minus 1.00%	(6)	(6)
Sensitivity analysis of fair value, change in interest rates, minus 2.00%	$ (14)	$ (15)

LEASES - Additional Information

LEASES - Additional Information (Details) $ in Millions	Sep. 30, 2023 USD ($) option
Lessee, Lease, Description [Line Items]
Operating lease, right-of-use asset	$ 158.6
Operating lease, liability	178.9
Finance lease right-of-use asset	31.9
Finance lease liability	32.9
Lessee, operating lease, right-of-use asset, lease not yet commenced	45.4
Lessee, operating lease, lease not yet commenced, liability	$ 60
Minimum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, number of options to renew \| option	1
Lessee, finance lease, number of options to renew \| option	1
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, lease not yet commenced, term of contract	21 years

LEASES - Lease Expense (Details

LEASES - Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
LEASES - Lease Expense (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 9	$ 8	$ 25	$ 24
Variable lease cost	1	1	3	3
Finance lease cost	1	0	3	0
Total lease cost	$ 11	$ 9	$ 31	$ 27

LEASES - Other Information (Det

LEASES - Other Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 7	$ 7
Operating cash flows from finance leases	0	0
Operating lease, right-of-use assets obtained in exchange for lease obligations	31	0
Finance lease, right-of-use assets obtained in exchange for lease obligations	$ 0	$ 0
Operating lease, weighted average remaining lease term (in years)	10 years 4 months 9 days	9 years 6 months 3 days
Finance lease, weighted average remaining lease term (in years)	19 years 9 months	21 years 2 months 23 days
Operating lease, weighted average discount rate, percent	3.20%	2.40%
Finance lease, weighted average discount rate, percent	3.20%	2.60%

LEASES - Maturities (Details)

LEASES - Maturities (Details) $ in Millions	Sep. 30, 2023 USD ($)
Operating Leases
2023	$ 9
2024	29
2025	24
2026	21
2027	18
Later years	117
Total lease payments	218
Less: imputed interest	(39)
Present value of lease liabilities	178.9
Finance Leases
2023	1
2024	2
2025	2
2026	2
2027	2
Later years	36
Total lease payments	45
Less: imputed interest	(12)
Present value of lease liabilities	32.9
Total Leases
2023	10
2024	31
2025	26
2026	23
2027	20
Later years	153
Total lease payments	263
Less: imputed interest	(51)
Present value of lease liabilities	$ 212

VARIABLE INTEREST ENTITIES - As

VARIABLE INTEREST ENTITIES - Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Variable Interest Entity [Line Items]
Total Assets	$ 45,496	$ 43,725	$ 42,590
Total Liabilities	39,602	38,072
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total Assets	166	157
Total Liabilities	119	118
Maximum Exposure to Loss	163	156
Trust preferred securities \| Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total Assets	3	1
Total Liabilities	73	72
Maximum Exposure to Loss	0	0
Affordable housing tax credit partnerships \| Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total Assets	122	123
Total Liabilities	40	37
Maximum Exposure to Loss	122	123
Other investments \| Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total Assets	41	33
Total Liabilities	6	9
Maximum Exposure to Loss	$ 41	$ 33

VARIABLE INTEREST ENTITIES - Tr

VARIABLE INTEREST ENTITIES - Trust-Preferred Securities (Details)	9 Months Ended
	Sep. 30, 2023
Trust Preferred Securities \| Maximum
Variable Interest Entity [Line Items]
Deferral period for payment of interest	5 years

VARIABLE INTEREST ENTITIES - Af

VARIABLE INTEREST ENTITIES - Affordable Housing Tax Credit Investments And Related Unfunded Commitments (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIHTC investments included in other assets	$ 82	$ 86
Unfunded LIHTC commitments	$ 40	$ 37

VARIABLE INTEREST ENTITIES - In

VARIABLE INTEREST ENTITIES - Income Statement Effect (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Provision for income taxes:
Amortization of LIHTC investments under proportional method	$ 4	$ 4	$ 12	$ 11
Low-income housing tax credits	(4)	(3)	(12)	(11)
Other tax benefits related to tax credit investments	(1)	(1)	(2)	(2)
Total impact on provision for income taxes	$ (1)	$ 0	$ (2)	$ (2)

BORROWINGS - Summary of Short-T

BORROWINGS - Summary of Short-Term Borrowings (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Securities sold under repurchase agreements	$ 259	$ 317
Federal Home Loan Bank advances	1,665	930
Federal funds purchased	30	0
Subordinated notes	112	125
Total short-term borrowings	$ 2,066	$ 1,372

BORROWINGS - Additional Informa

BORROWINGS - Additional Information (Details)	3 Months Ended			9 Months Ended
BORROWINGS - Additional Information (Details)	Sep. 30, 2023 USD ($) trust	Jun. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) trust	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 09, 2022 USD ($)	Jan. 22, 2022 USD ($)
Debt Instrument [Line Items]
Short-term advances	$ 600,000,000			$ 600,000,000		$ 930,000,000
Short-term advances, percentage bearing fixed interest rate	36%			36%		100%
Aggregate principal amount	$ 620,000,000			$ 620,000,000
Proceeds from debt, net of issuance costs				613,000,000
Repayments of debt				351,000,000	$ 223,000,000
Other subordinated debt	267,000,000			267,000,000		$ 303,000,000
Subordinated notes	80,000,000			80,000,000		70,000,000
Long-term borrowings	$ 1,968,000,000			$ 1,968,000,000		1,093,000,000
Number of unconsolidated subsidiary trusts \| trust	4			4
SOFR \| Trust Preferred Securities
Debt Instrument [Line Items]
Tenor spread adjustment				0.0026
Howard
Debt Instrument [Line Items]
Other subordinated debt						25,000,000
Subordinated notes								$ 5,000,000
Union
Debt Instrument [Line Items]
Other subordinated debt							$ 31,000,000
Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount	$ 350,000,000			$ 350,000,000
Proceeds from debt, net of issuance costs				347,000,000
Other Subordinated Debt
Debt Instrument [Line Items]
Aggregate principal amount	270,000,000			270,000,000
Proceeds from debt, net of issuance costs				266,000,000
Repayments of subordinated debt	13,600,000
Other Subordinated Debt \| Howard
Debt Instrument [Line Items]
Repayments of subordinated debt	1,000,000
Other Subordinated Debt \| Union
Debt Instrument [Line Items]
Proceeds from subordinated debt		$ 6,000,000
Repayments of subordinated debt		$ 15,000,000
FHLB
Debt Instrument [Line Items]
Credit available with FHLB	10,600,000,000			10,600,000,000
Credit with FHLB utilized	$ 2,900,000,000			$ 2,900,000,000
Long-term borrowings			$ 0		0	0
FHLB \| Minimum
Debt Instrument [Line Items]
Effective interest rates	4.23%			4.23%
FHLB \| Maximum
Debt Instrument [Line Items]
Effective interest rates	4.88%			4.88%
FHLB \| Letter of Credit
Debt Instrument [Line Items]
Credit with FHLB utilized	$ 700,000,000			$ 700,000,000
Other Wholesale Credit
Debt Instrument [Line Items]
Remaining borrowing capacity	8,600,000,000			8,600,000,000
5.150% Senior Notes due August 25, 2025 \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount	$ 350,000,000		$ 350,000,000	$ 350,000,000	$ 350,000,000
Interest rate	5.15%		5.15%	5.15%	5.15%
Proceeds from debt, net of issuance costs			$ 347,400,000	$ 347,000,000
2.200% Senior Notes due February 2023 \| Senior Notes
Debt Instrument [Line Items]
Interest rate			2.20%		2.20%
Repayments of debt			$ 300,000,000
FHLB
Debt Instrument [Line Items]
Short-term advances, overnight maturities, percentage	15.90%			15.90%
Short-term advances						$ 0

BORROWINGS - Summary of Long-Te

BORROWINGS - Summary of Long-Term Borrowings (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Federal Home Loan Bank advances	$ 1,200	$ 0
Senior notes	348	648
Subordinated notes	80	70
Junior subordinated debt	73	72
Other subordinated debt	267	303
Total long-term borrowings	$ 1,968	$ 1,093

BORROWINGS - Schedule of Subord

BORROWINGS - Schedule of Subordinated Debt (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
Aggregate Principal Amount Issued		$ 620
Net Proceeds		613
Carrying Value		615
Senior Notes
Debt Instrument [Line Items]
Aggregate Principal Amount Issued		350
Net Proceeds		347
Carrying Value		348
Other Subordinated Debt
Debt Instrument [Line Items]
Aggregate Principal Amount Issued		270
Net Proceeds		266
Carrying Value		$ 267
5.150% Senior Notes due August 25, 2025 \| Senior Notes
Debt Instrument [Line Items]
Interest Rate	5.15%	5.15%
Aggregate Principal Amount Issued	$ 350	$ 350
Net Proceeds	$ 347.4	347
Carrying Value		$ 348
4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 \| Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate		4.95%
Aggregate Principal Amount Issued		$ 120
Net Proceeds		118
Carrying Value		$ 119
4.950% Fixed-To-Floating Rate Subordinated Notes due 2029 \| Other Subordinated Debt \| SOFR
Debt Instrument [Line Items]
Basis points, tenor spread adjustment		0.0026
Basis points, spread		2.40%
4.875% Subordinated Notes due 2025 \| Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate		4.875%
Aggregate Principal Amount Issued		$ 100
Net Proceeds		98
Carrying Value		$ 100
6.00% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 \| Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate		6%
Aggregate Principal Amount Issued		$ 25
Net Proceeds		26
Carrying Value		$ 24
6.00% Fixed-To-Floating Rate Subordinated Notes due December 6, 2028 \| Other Subordinated Debt \| SOFR
Debt Instrument [Line Items]
Basis points, tenor spread adjustment		0.0026
Basis points, spread		3.02%
5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 \| Other Subordinated Debt
Debt Instrument [Line Items]
Interest Rate		5%
Aggregate Principal Amount Issued		$ 25
Net Proceeds		24
Carrying Value		$ 24
5.000% Fixed-To-Floating Rate Subordinated Note due May 29, 2030 \| Other Subordinated Debt \| SOFR
Debt Instrument [Line Items]
Basis points, spread		4.64%

BORROWINGS - Schedule of Junior

BORROWINGS - Schedule of Junior Subordinated Debt Trusts (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 73	$ 72
Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	77
Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	3
F.N.B. Statutory Trust II
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 22
Interest Rate	7.32%
F.N.B. Statutory Trust II \| SOFR
Subordinated Borrowing [Line Items]
Basis points	1.65%
F.N.B. Statutory Trust II \| Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 22
F.N.B. Statutory Trust II \| Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
Yadkin Valley Statutory Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 23
Interest Rate	6.99%
Yadkin Valley Statutory Trust I \| SOFR
Subordinated Borrowing [Line Items]
Basis points	1.32%
Yadkin Valley Statutory Trust I \| Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 25
Yadkin Valley Statutory Trust I \| Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
FNB Financial Services Capital Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 23
Interest Rate	7.12%
FNB Financial Services Capital Trust I \| SOFR
Subordinated Borrowing [Line Items]
Basis points	1.46%
FNB Financial Services Capital Trust I \| Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 25
FNB Financial Services Capital Trust I \| Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	1
Patapsco Statutory Trust I
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 5
Interest Rate	7.15%
Patapsco Statutory Trust I \| SOFR
Subordinated Borrowing [Line Items]
Basis points	1.48%
Patapsco Statutory Trust I \| Trust Preferred Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 5
Patapsco Statutory Trust I \| Common Securities
Subordinated Borrowing [Line Items]
Junior subordinated debt	$ 0

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Notional Amounts and Gross Fair Values (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Notional amount	$ 14,235	$ 13,718
Derivative asset, not offset against collateral	140	89
Derivative liability, not offset against collateral	6	7
Derivative asset, not subject to master netting arrangement	5	7
Derivative liability, not subject to master netting arrangement	463	404
Fair value, asset	145	96
Fair value, liability	469	411
Interest rate contracts – designated
Derivatives, Fair Value [Line Items]
Derivative asset, not offset against collateral	0	0
Derivative liability, not offset against collateral	4	1
Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not offset against collateral	140	89
Derivative liability, not offset against collateral	2	6
Derivative asset, not subject to master netting arrangement	2	6
Derivative liability, not subject to master netting arrangement	460	390
Interest rate lock commitments – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not subject to master netting arrangement	0	0
Derivative liability, not subject to master netting arrangement	3	12
Forward delivery commitments – not designated
Derivatives, Fair Value [Line Items]
Derivative asset, not subject to master netting arrangement	3	1
Derivative liability, not subject to master netting arrangement	0	2
Credit risk contracts – not designated
Derivatives, Fair Value [Line Items]
Notional amount	529.6
Derivative asset, not subject to master netting arrangement	0	0
Derivative liability, not subject to master netting arrangement	0	0
Subject to master netting arrangements:
Derivatives, Fair Value [Line Items]
Notional amount	7,577	7,513
Subject to master netting arrangements: \| Interest rate contracts – designated
Derivatives, Fair Value [Line Items]
Notional amount	2,000	2,180
Subject to master netting arrangements: \| Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Notional amount	5,577	5,333
Not subject to master netting arrangements:
Derivatives, Fair Value [Line Items]
Notional amount	6,658	6,205
Not subject to master netting arrangements: \| Interest rate swaps – not designated
Derivatives, Fair Value [Line Items]
Notional amount	5,577	5,333
Not subject to master netting arrangements: \| Interest rate lock commitments – not designated
Derivatives, Fair Value [Line Items]
Notional amount	234	163
Not subject to master netting arrangements: \| Forward delivery commitments – not designated
Derivatives, Fair Value [Line Items]
Notional amount	198	203
Not subject to master netting arrangements: \| Credit risk contracts – not designated
Derivatives, Fair Value [Line Items]
Notional amount	$ 649	$ 506

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Amounts Reclassified from AOCI (Details) - Interest rate contracts - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Recognized in OCI on Derivatives	$ (21,000,000)	$ (39,000,000)
Amount of Gain (Loss) Reclassified from AOCI into Income	0	0
Interest income (expense)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Income	(16,000,000)	(8,000,000)
Other income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Income	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HE_5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Cash Flow Hedging on Income Statement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative [Line Items]
Interest Income - Loans and Leases	$ 455,000,000	$ 297,000,000	$ 1,278,000,000	$ 760,000,000
Interest Expense - Short-Term Borrowings	$ 23,000,000	$ 6,000,000	55,000,000	17,000,000
Interest rate contracts
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income			0	0
Interest rate contracts \| Interest Income - Loans and Leases
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income			(33,000,000)	(1,000,000)
Interest rate contracts \| Interest Expense - Short-Term Borrowings
Derivative [Line Items]
Amount of gain (loss) reclassified from AOCI into net income			$ 17,000,000	$ (7,000,000)

DERIVATIVE INSTRUMENTS AND HE_6

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Derivative [Line Items]
Notional amount	$ 14,235,000,000		$ 13,718,000,000
Additional amount in excess of posted collateral required in case of breached agreements	$ 0		100,000
Interest rate contracts
Derivative [Line Items]
Maximum length of time hedged in interest rate cash flow hedge	2 years 7 months 6 days
Period to reclassification of cash flow hedge gain loss	12 months
Derivative loss to be reclassified within twelve months	$ 36,400,000
Derivative loss to be reclassified within twelve months, net of tax	28,200,000
Derivative gain or losses excluded from assessment of hedge effectiveness	0
Amount of gain (loss) reclassified from AOCI into net income	0	$ 0
Credit risk contracts
Derivative [Line Items]
Notional amount	529,600,000
Maximum exposure under credit risk agreement assuming customer default	100,000		100,000
Credit risk derivatives, purchased at fair value	100,000		100,000
Credit risk derivatives, sold at fair value	$ 100,000		$ 100,000
Credit risk contracts \| Minimum
Derivative [Line Items]
Risk participation agreements, term	1 day
Credit risk contracts \| Maximum
Derivative [Line Items]
Risk participation agreements, term	18 years

DERIVATIVE INSTRUMENTS AND HE_7

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Financial Instruments on Income Statement (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Interest rate swaps
Derivative [Line Items]
Derivative financial instrument, net	$ (1)	$ 0
Interest rate lock commitments
Derivative [Line Items]
Derivative financial instrument, net	0	0
Forward delivery contracts
Derivative [Line Items]
Derivative financial instrument, net	4	2
Credit risk contracts
Derivative [Line Items]
Derivative financial instrument, net	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HE_8

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Assets (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	$ 140	$ 89
Financial Instruments	0	0
Cash Collateral	140	88
Net Amount	0	1
Interest rate swaps – not designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	140	89
Financial Instruments	0	0
Cash Collateral	140	88
Net Amount	$ 0	$ 1

DERIVATIVE INSTRUMENTS AND HE_9

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	$ 6	$ 7
Financial Instruments	0	0
Cash Collateral	6	7
Net Amount	0	0
Interest rate contracts – designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	4	1
Financial Instruments	0	0
Cash Collateral	4	1
Net Amount	0	0
Interest rate swaps – not designated
Derivative [Line Items]
Net Amount Presented in the Consolidated Balance Sheets	2	6
Financial Instruments	0	0
Cash Collateral	2	6
Net Amount	$ 0	$ 0

COMMITMENTS, CREDIT RISK AND _3

COMMITMENTS, CREDIT RISK AND CONTINGENCIES - Off-Balance Sheet Credit Risk (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Extended credit and standby letters of credit	$ 232	$ 207
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Extended credit and standby letters of credit	$ 13,457	$ 13,250

COMMITMENTS, CREDIT RISK AND _4

COMMITMENTS, CREDIT RISK AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Percentage of commitments to extend credit dependent upon the financial condition of the customers	74.90%
Allowance for credit losses on loan commitments that are not unconditionally cancellable	$ 21.3	$ 21.4

STOCK INCENTIVE PLANS - Additio

STOCK INCENTIVE PLANS - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares available up to (in shares)	7,397,956
Common stock shares remaining available for awards under plan (in shares)	5,529,405
Unrecognized compensation expense	$ 13
Shares, options outstanding and exercisable (in shares)	104,223	167,948
Weighted average exercise price, options outstanding (USD per share)	$ 9.96	$ 9.03
Intrinsic value of outstanding and exercisable stock options	$ 0.1
Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 0
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of units issued, years	3 years
Restricted stock awards issued (in shares)	1,426,146	1,266,821
Unrecognized compensation expense	$ 13
Restricted Stock \| Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards issued (in shares)	290,764	297,508

STOCK INCENTIVE PLANS - Schedul

STOCK INCENTIVE PLANS - Schedule of Restricted Stock Units Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Units
Shares, unvested units outstanding at end of period (in shares)	3,504,777
Restricted Stock
Units
Shares, unvested units outstanding at beginning of period (in shares)	4,821,182	4,680,786
Shares, granted (in shares)	1,426,146	1,266,821
Shares, acquired (in shares)	0	60,300
Shares, net adjustment (in shares)	172,874	244,258
Shares, vested (in shares)	(2,310,042)	(1,683,372)
Shares, forfeited/expired/canceled (in shares)	(605,383)	(219,058)
Shares, dividend reinvestment (in shares)	0	137,976
Shares, unvested units outstanding at end of period (in shares)	3,504,777	4,487,711
Weighted Average Grant Price per Share
Weighted average grant price, invested units outstanding at beginning of period (USD per share)	$ 10.30	$ 9.71
Weighted average grant price, granted (USD per share)	12.71	13.07
Weighted average grant price, acquired (USD per share)	0	9.41
Weighted average grant price, net adjusted (USD per share)	0	9.34
Weighted average grant price, vested (USD per share)	7.03	10.58
Weighted average grant price, forfeited/expired/canceled (USD per share)	7.93	10.95
Weighted average grant price, dividend reinvestment (USD per share)	0	11.91
Weighted average grant price, invested units outstanding at end of period (USD per share)	$ 12.88	$ 10.31

STOCK INCENTIVE PLANS - Sched_2

STOCK INCENTIVE PLANS - Schedule of Certain Information Related to Restricted Stock Units (Details) - Restricted Stock - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 15	$ 15
Tax benefit related to stock-based compensation expense	3	3
Fair value of units vested	$ 18	$ 21

STOCK INCENTIVE PLANS - Compone

STOCK INCENTIVE PLANS - Components of Restricted Stock Units (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) \| shares	3,504,777
Unrecognized compensation expense	$ 13
Intrinsic value	$ 37
Weighted average remaining life (in years)	1 year 9 months 25 days
Service- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) \| shares	2,541,229
Unrecognized compensation expense	$ 13
Intrinsic value	$ 27
Weighted average remaining life (in years)	1 year 10 months 24 days
Performance- Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock units (in shares) \| shares	963,548
Unrecognized compensation expense	$ 0
Intrinsic value	$ 10
Weighted average remaining life (in years)	1 year 7 months 9 days

INCOME TAXES - Income Tax Expen

INCOME TAXES - Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Current income taxes: Federal taxes	$ 12	$ 32	$ 79	$ 61
Current income taxes: State taxes	3	2	8	7
Total current income taxes	15	34	87	68
Deferred income taxes: Federal taxes	3	0	2	8
Deferred income taxes: State taxes	1	1	2	1
Total deferred income taxes	4	1	4	9
Income taxes	$ 19	$ 35	$ 91	$ 77
Statutory federal tax rate	21%	21%	21%	21%
Effective tax rate	11.50%	20.70%	17.40%	20.50%

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 153.7	$ 147.7

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) - Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 5,818	$ 5,436	$ 5,653	$ 5,150
Other comprehensive (loss) income before reclassifications			(38)
Amounts reclassified from AOCI			13
Other Comprehensive Income (Loss)	(27)	(126)	(25)	(316)
Balance at end of period	5,894	5,406	5,894	5,406
Unrealized Net Gains (Losses) on Debt Securities Available for Sale
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(269)
Other comprehensive (loss) income before reclassifications			(22)
Amounts reclassified from AOCI			0
Other Comprehensive Income (Loss)			(22)
Balance at end of period	(291)		(291)
Unrealized Net Gains (Losses) on Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(44)
Other comprehensive (loss) income before reclassifications			(17)
Amounts reclassified from AOCI			13
Other Comprehensive Income (Loss)			(4)
Balance at end of period	(48)		(48)
Unrecognized Pension and Postretirement Obligations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(44)
Other comprehensive (loss) income before reclassifications			1
Amounts reclassified from AOCI			0
Other Comprehensive Income (Loss)			1
Balance at end of period	(43)		(43)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(355)	(252)	(357)	(62)
Balance at end of period	$ (382)	$ (378)	$ (382)	$ (378)

EARNINGS PER COMMON SHARE - Com

EARNINGS PER COMMON SHARE - Computation of Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net income	$ 145	$ 138	$ 434	$ 300
Less: Preferred stock dividends	2	2	6	6
Net income available to common stockholders	143	136	428	294
Net income available to common stockholders	$ 143	$ 136	$ 428	$ 294
Basic weighted average common shares outstanding (in shares)	360,847,457	350,910,562	360,603,432	348,868,423
Net effect of dilutive stock options and restricted stock (in shares)	930,968	3,743,917	2,501,504	3,917,702
Diluted weighted average common shares outstanding (in shares)	361,778,425	354,654,479	363,104,936	352,786,125
Earnings per common share:
Basic (USD per share)	$ 0.40	$ 0.39	$ 1.19	$ 0.84
Diluted (USD per share)	$ 0.40	$ 0.38	$ 1.18	$ 0.83

EARNINGS PER COMMON SHARE - Ave

EARNINGS PER COMMON SHARE - Average Shares Excluded from Earnings Per Common Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Average shares excluded from the diluted earnings per common share calculation (in shares)	0	0	0	0

CASH FLOW INFORMATION - Summary

CASH FLOW INFORMATION - Summary of Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Interest paid on deposits and other borrowings	$ 420	$ 88
Income taxes paid	94	56
Transfers of loans to other real estate owned	2	1
Loans transferred to portfolio from held for sale	$ 33	$ 0

CASH FLOW INFORMATION - Additio

CASH FLOW INFORMATION - Additional Information (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Restricted cash	$ 0	$ 0

BUSINESS SEGMENTS - Additional

BUSINESS SEGMENTS - Additional Information (Details)	9 Months Ended
BUSINESS SEGMENTS - Additional Information (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of reportable segments	3

BUSINESS SEGMENTS - Financial I

BUSINESS SEGMENTS - Financial Information for Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest income	$ 513	$ 343	$ 1,441	$ 877
Interest expense	187	46	449	92
Net Interest Income	326	297	992	785
Provision for credit losses	25	12	58	36
Non-interest income	81	83	241	243
Non-interest expense	213	192	635	605
Amortization of intangibles	5	3	15	10
Income tax expense (benefit)	19	35	91	77
Net income (loss)	145	138	434	300
Total Assets	45,496	42,590	45,496	42,590	$ 43,725
Total intangibles	2,551	2,487	2,551	2,487
Operating Segments \| Community Banking
Segment Reporting Information [Line Items]
Interest income	512	342	1,437	874
Interest expense	180	41	425	82
Net Interest Income	332	301	1,012	792
Provision for credit losses	25	12	58	35
Non-interest income	60	62	172	179
Non-interest expense	194	174	576	554
Amortization of intangibles	5	3	15	9
Income tax expense (benefit)	19	36	96	78
Net income (loss)	149	138	439	295
Total Assets	45,305	42,458	45,305	42,458
Total intangibles	2,516	2,451	2,516	2,451
Operating Segments \| Wealth Management
Segment Reporting Information [Line Items]
Interest income	0	0	0	0
Interest expense	0	0	0	0
Net Interest Income	0	0	0	0
Provision for credit losses	0	0	0	0
Non-interest income	18	16	54	48
Non-interest expense	12	11	38	32
Amortization of intangibles	0	0	0	0
Income tax expense (benefit)	2	1	4	3
Net income (loss)	4	4	12	13
Total Assets	40	37	40	37
Total intangibles	9	9	9	9
Operating Segments \| Insurance
Segment Reporting Information [Line Items]
Interest income	0	0	0	0
Interest expense	0	0	0	0
Net Interest Income	0	0	0	0
Provision for credit losses	0	0	0	0
Non-interest income	4	7	18	20
Non-interest expense	5	5	14	14
Amortization of intangibles	0	0	0	1
Income tax expense (benefit)	0	0	1	1
Net income (loss)	(1)	2	3	4
Total Assets	30	33	30	33
Total intangibles	26	27	26	27
Parent and Other
Segment Reporting Information [Line Items]
Interest income	1	1	4	3
Interest expense	7	5	24	10
Net Interest Income	(6)	(4)	(20)	(7)
Provision for credit losses	0	0	0	1
Non-interest income	(1)	(2)	(3)	(4)
Non-interest expense	2	2	7	5
Amortization of intangibles	0	0	0	0
Income tax expense (benefit)	(2)	(2)	(10)	(5)
Net income (loss)	(7)	(6)	(20)	(12)
Total Assets	121	62	121	62
Total intangibles	$ 0	$ 0	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Asset

FAIR VALUE MEASUREMENTS - Assets and Liabilities on Recurring Basis (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 3,145	$ 3,275
Loans held for sale	92	91	[1]
Derivative financial instruments	145	96
Derivative financial instruments	469	411
U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	306	257
U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	86	108
U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	303	262
Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,032	1,232
Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	840	972
Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	521	395
States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	26	29
Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31	20
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	306	257
Derivative financial instruments	0	0
Derivative financial instruments	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	2,839	3,018
Derivative financial instruments	145	96
Derivative financial instruments	466	399
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Derivative financial instruments	0	0
Derivative financial instruments	3	12
Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	3,145	3,275
Loans held for sale	92	91
Derivative financial instruments	145	96
Total assets measured at fair value on a recurring basis	3,382	3,462
Derivative financial instruments	469	411
Total liabilities measured at fair value on a recurring basis	469	411
Fair Value, Recurring \| U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	306	257
Fair Value, Recurring \| U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	86	108
Fair Value, Recurring \| U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	303	262
Fair Value, Recurring \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,032	1,232
Fair Value, Recurring \| Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	840	972
Fair Value, Recurring \| Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	521	395
Fair Value, Recurring \| States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	26	29
Fair Value, Recurring \| Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31	20
Fair Value, Recurring \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	462	396
Fair Value, Recurring \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	7	15
Fair Value, Recurring \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	142	95
Fair Value, Recurring \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	3	1
Fair Value, Recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	306	257
Loans held for sale	0	0
Derivative financial instruments	0	0
Total assets measured at fair value on a recurring basis	306	257
Derivative financial instruments	0	0
Total liabilities measured at fair value on a recurring basis	0	0
Fair Value, Recurring \| Level 1 \| U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	306	257
Fair Value, Recurring \| Level 1 \| U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 1 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 1 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 1 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 1 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	2,839	3,018
Loans held for sale	92	91
Derivative financial instruments	145	96
Total assets measured at fair value on a recurring basis	3,076	3,205
Derivative financial instruments	466	399
Total liabilities measured at fair value on a recurring basis	466	399
Fair Value, Recurring \| Level 2 \| U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 2 \| U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	86	108
Fair Value, Recurring \| Level 2 \| U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	303	262
Fair Value, Recurring \| Level 2 \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	1,032	1,232
Fair Value, Recurring \| Level 2 \| Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	840	972
Fair Value, Recurring \| Level 2 \| Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	521	395
Fair Value, Recurring \| Level 2 \| States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	26	29
Fair Value, Recurring \| Level 2 \| Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31	20
Fair Value, Recurring \| Level 2 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	462	396
Fair Value, Recurring \| Level 2 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	4	3
Fair Value, Recurring \| Level 2 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	142	95
Fair Value, Recurring \| Level 2 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	3	1
Fair Value, Recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Loans held for sale	0	0
Derivative financial instruments	0	0
Total assets measured at fair value on a recurring basis	0	0
Derivative financial instruments	3	12
Total liabilities measured at fair value on a recurring basis	3	12
Fair Value, Recurring \| Level 3 \| U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| U.S. government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| U.S. government-sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| States of the U.S. and political subdivisions (municipals)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| Other debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Fair Value, Recurring \| Level 3 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 3 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	3	12
Fair Value, Recurring \| Level 3 \| Trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	0	0
Fair Value, Recurring \| Level 3 \| Not for trading
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments	$ 0	$ 0

[1]Amount represents loans for which we have elected the fair value option. See Note 19.

FAIR VALUE MEASUREMENTS - Rollf

FAIR VALUE MEASUREMENTS - Rollforward on Recurring Basis (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Purchases, issuances, sales and settlements:
Transfers from Level 3	$ 0	$ 0
Fair Value, Recurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	9,000,000	$ 9,000,000
Purchases, issuances, sales and settlements:
Issuances	1,000,000
Settlements	(1,000,000)		(10,000,000)
Purchases			2,000,000
Transfers from Level 3			(1,000,000)
Balance at end of period	0		0
Fair Value, Recurring \| Other Debt Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	0	0
Purchases, issuances, sales and settlements:
Issuances	0
Settlements	0		(1,000,000)
Purchases			2,000,000
Transfers from Level 3			(1,000,000)
Balance at end of period	0		0
Fair Value, Recurring \| Interest Rate Lock Commitments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	$ 9,000,000	9,000,000
Purchases, issuances, sales and settlements:
Issuances	1,000,000
Settlements	(1,000,000)		(9,000,000)
Purchases			0
Transfers from Level 3			0
Balance at end of period	$ 0		$ 0

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Fair Value Measurements Disclosure [Line Items]
Transfer of equity security to non-marketable equity securities, included in other assets	$ 0	$ 0
Collateral dependent loans, allowance for credit loss	6,200,000
Provision for fair value measurements included in allowance for loan losses	46,100,000
Fair Value, Nonrecurring
Fair Value Measurements Disclosure [Line Items]
Collateral dependent loans carrying value	31,400,000
Carrying amount of OREO	2,000,000
Valuation allowance of OREO	300,000
Loss from OREO included in earnings	700,000
Fair Value, Nonrecurring \| SBA-Guaranteed Loan Servicing
Fair Value Measurements Disclosure [Line Items]
Servicing asset	1,500,000
Valuation allowance for impairment of recognized servicing assets, recoveries	200,000
Valuation allowance for impairment of recognized servicing assets	$ 1,400,000		$ 1,600,000

FAIR VALUE MEASUREMENTS - Non-R

FAIR VALUE MEASUREMENTS - Non-Recurring Basis Assets (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	$ 0	$ 0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	77	71
Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	31	34
Other real estate owned	2	3
Fair Value, Nonrecurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	0	0
Other real estate owned	0	0
Fair Value, Nonrecurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	0	0
Other real estate owned	0	0
Fair Value, Nonrecurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent loans	31	34
Other real estate owned	2	3
SBA-Guaranteed Loan Servicing \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	2	2
SBA-Guaranteed Loan Servicing \| Fair Value, Nonrecurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	0	0
SBA-Guaranteed Loan Servicing \| Fair Value, Nonrecurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	0	0
SBA-Guaranteed Loan Servicing \| Fair Value, Nonrecurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets - SBA servicing asset	$ 2	$ 2

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt securities available for sale	$ 3,145	$ 3,275
Debt securities held to maturity	3,403	3,687
Net loans and leases, including loans held for sale	40	12
Derivative assets	145	96
Long-term borrowings	615
Derivative liabilities	469	411
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,637	1,674
Debt securities available for sale	306	257
Debt securities held to maturity	0	0
Net loans and leases, including loans held for sale	0	0
Loan servicing rights	0	0
Derivative assets	0	0
Accrued interest receivable	158	126
Deposits	28,822	31,158
Short-term borrowings	2,064	1,369
Long-term borrowings	0	0
Derivative liabilities	0	0
Accrued interest payable	60	31
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Debt securities available for sale	2,839	3,018
Debt securities held to maturity	3,403	3,687
Net loans and leases, including loans held for sale	92	91
Loan servicing rights	0	0
Derivative assets	145	96
Accrued interest receivable	0	0
Deposits	5,712	3,515
Short-term borrowings	0	0
Long-term borrowings	1,187	0
Derivative liabilities	466	399
Accrued interest payable	0	0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Net loans and leases, including loans held for sale	29,641	28,917
Loan servicing rights	77	71
Derivative assets	0	0
Accrued interest receivable	0	0
Deposits	0	0
Short-term borrowings	0	0
Long-term borrowings	736	1,061
Derivative liabilities	3	12
Accrued interest payable	0	0
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,637	1,674
Debt securities available for sale	3,145	3,275
Debt securities held to maturity	3,922	4,087
Net loans and leases, including loans held for sale	31,860	29,977
Loan servicing rights	60	55
Derivative assets	145	96
Accrued interest receivable	158	126
Deposits	34,615	34,770
Short-term borrowings	2,066	1,372
Long-term borrowings	1,968	1,093
Derivative liabilities	469	411
Accrued interest payable	60	31
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,637	1,674
Debt securities available for sale	3,145	3,275
Debt securities held to maturity	3,403	3,687
Net loans and leases, including loans held for sale	29,733	29,008
Loan servicing rights	77	71
Derivative assets	145	96
Accrued interest receivable	158	126
Deposits	34,534	34,673
Short-term borrowings	2,064	1,369
Long-term borrowings	1,923	1,061
Derivative liabilities	469	411
Accrued interest payable	$ 60	$ 31