$banc 2024 Q1 10-K

Concept	2024 Q1	2023 Q4	2023
Revenue	$512.5M	$467.2M	$1.523B
YoY Change	25423.9%	348.79%	16710.72%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin
YoY Change
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$22.28M	$51.31M	$12.60M
YoY Change	516.98%	1177.0%	-17.89%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense	$249.6M	$316.2M	$1.224B
YoY Change	637.03%	1223.24%	1995.42%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	$52.45M	-$660.0M	-$2.211B
YoY Change	89.52%	-2257.74%	-1409.38%
Income Tax	$14.31M	-$177.0M	-$312.2M
% Of Pretax Income	27.29%
Net Earnings	$28.19M	-$492.9M	-$1.939B
YoY Change	39.01%	-2390.54%	-1774.78%
Net Earnings / Revenue	5.5%	-105.49%	-127.33%
Basic Earnings Per Share	$0.12	-$4.55	-$22.71
Diluted Earnings Per Share	$0.17	-$4.55	-$22.71
COMMON SHARES
Basic Shares Outstanding	156.8M shares		85.39M shares
Diluted Shares Outstanding	168.1M shares		85.39M shares

Concept	2024 Q1	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$3.085B	$5.378B
Short-Term Investments
Other Short-Term Assets
YoY Change
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets
YoY Change
LONG-TERM ASSETS
Property, Plant & Equipment	$484.8M	$491.1M	$491.1M
YoY Change	348.56%	357.52%	357.52%
Goodwill	$198.6M	$198.6M
YoY Change	73.76%	73.76%
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$738.4M	$739.1M	$739.1M
YoY Change	1256.06%	1363.06%	1363.06%
Total Long-Term Assets
YoY Change
TOTAL ASSETS
Total Short-Term Assets
Total Long-Term Assets
Total Assets	$36.08B	$38.53B	$38.53B
YoY Change	259.41%	318.98%	318.98%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$709.7M	$893.6M	$893.6M
YoY Change	1410.05%
Accrued Expenses	$709.7M	$893.6M	$893.6M
YoY Change	489.71%	682.34%	682.34%
Deferred Revenue
YoY Change
Short-Term Debt
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$709.7M	$893.6M	$893.6M
YoY Change	489.69%	682.34%	682.34%
LONG-TERM LIABILITIES
Long-Term Debt	$3.077B	$3.848B	$3.848B
YoY Change	1019.01%	1299.72%	1299.72%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$3.077B	$3.848B	$3.848B
YoY Change	1019.01%	1299.72%	1299.72%
TOTAL LIABILITIES
Total Short-Term Liabilities	$709.7M	$893.6M	$893.6M
Total Long-Term Liabilities	$3.077B	$3.848B	$3.848B
Total Liabilities	$32.68B	$35.14B	$35.14B
YoY Change	259.9%	326.63%	326.63%
SHAREHOLDERS EQUITY
Retained Earnings	-$497.4M	-$518.3M
YoY Change	-288.75%	-308.16%
Common Stock	$1.583M	$1.577M
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$3.401B	$3.391B	$3.391B
YoY Change
Total Liabilities & Shareholders Equity	$36.08B	$38.53B	$38.53B
YoY Change	259.41%	318.98%	318.98%

Concept	2024 Q1	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	$28.19M	-$492.9M	-$1.939B
YoY Change	39.01%	-2390.54%	-1774.78%
Depreciation, Depletion And Amortization	$22.28M	$51.31M	$12.60M
YoY Change	516.98%	1177.0%	-17.89%
Cash From Operating Activities	-$88.40M	$41.77M	$135.8M
YoY Change	-898.3%	63.06%	-0.26%
INVESTING ACTIVITIES
Capital Expenditures	$1.942M	$7.319M	$15.22M
YoY Change	-26.16%	368.27%	269.48%
Acquisitions
YoY Change
Other Investing Activities	$109.3M	$12.57B	$12.62B
YoY Change	-311.05%	8861.03%	8116.47%
Cash From Investing Activities	$107.4M	$12.57B	$12.61B
YoY Change	-297.29%	8956.63%	8332.63%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$2.311B	-9.552B	-$9.608B
YoY Change	-380.02%	4887.45%	3272.53%
NET CHANGE
Cash From Operating Activities	-$88.40M	41.77M	$135.8M
Cash From Investing Activities	$107.4M	12.57B	$12.61B
Cash From Financing Activities	-$2.311B	-9.552B	-$9.608B
Net Change In Cash	-$2.292B	3.055B	$3.137B
YoY Change	-393.12%	-11348.27%	405767.27%
FREE CASH FLOW
Cash From Operating Activities	-$88.40M	$41.77M	$135.8M
Capital Expenditures	$1.942M	$7.319M	$15.22M
Free Cash Flow	-$90.34M	$34.45M	$120.5M
YoY Change	-1169.98%	43.23%	-8.68%

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	5377576000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2240222000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	4057234000	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	1063981000	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	238377000	usd
CY2023	us-gaap	Business Combination Acquisition Related Costs BusinessCombinationAcquisitionRelatedCosts	142633000	usd
CY2022	us-gaap	Business Combination Acquisition Related Costs BusinessCombinationAcquisitionRelatedCosts	5703000	usd
CY2021	us-gaap	Business Combination Acquisition Related Costs BusinessCombinationAcquisitionRelatedCosts	9415000	usd
CY2023	us-gaap	Other Noninterest Expense OtherNoninterestExpense	150026000	usd
CY2022	us-gaap	Other Noninterest Expense OtherNoninterestExpense	47995000	usd
CY2023	us-gaap	Noninterest Expense NoninterestExpense	2458181000	usd
CY2022	us-gaap	Noninterest Expense NoninterestExpense	773521000	usd
CY2021	us-gaap	Noninterest Expense NoninterestExpense	637417000	usd
CY2021	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	822334000	usd
CY2022Q2	banc	Preferred Stock Ownership Interest Percentage PreferredStockOwnershipInterestPercentage	0.025
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset Statement Of Financial Position Extensible List OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList	http://fasb.org/us-gaap/2023#LoansAndLeasesReceivableGrossCarryingAmount
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset Statement Of Financial Position Extensible List OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList	http://fasb.org/us-gaap/2023#LoansAndLeasesReceivableGrossCarryingAmount
CY2022Q4	us-gaap	Operating Lease Liability Statement Of Financial Position Extensible List OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList	http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities
CY2023Q4	us-gaap	Operating Lease Liability Statement Of Financial Position Extensible List OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList	http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities
CY2023Q4	us-gaap	Derivative Asset Statement Of Financial Position Extensible Enumeration DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration	http://fasb.org/us-gaap/2023#OtherAssets
CY2022Q4	us-gaap	Derivative Asset Statement Of Financial Position Extensible Enumeration DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration	http://fasb.org/us-gaap/2023#OtherAssets
CY2022Q4	us-gaap	Derivative Liability Statement Of Financial Position Extensible Enumeration DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration	http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities
CY2023Q4	us-gaap	Derivative Liability Statement Of Financial Position Extensible Enumeration DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration	http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities
CY2023	banc	Vestingperiodoftimebasedrestrictedstocklowerlimit Vestingperiodoftimebasedrestrictedstocklowerlimit	P3Y0M0D
CY2022Q2	banc	Preferred Stock Ownership Interest Percentage PreferredStockOwnershipInterestPercentage	0.025
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	39800000	usd
CY2023Q4	us-gaap	Tier One Leverage Capital Required For Capital Adequacy To Average Assets TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets	0.0400	rate
CY2023Q4	us-gaap	Tier One Leverage Capital Required To Be Well Capitalized To Average Assets TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets	0.0500	rate
CY2023Q4	us-gaap	Banking Regulation Common Equity Tier One Risk Based Capital Ratio Capital Adequacy Minimum BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioCapitalAdequacyMinimum	0.0450	rate
CY2023Q4	us-gaap	Banking Regulation Common Equity Tier One Risk Based Capital Ratio Well Capitalized Minimum BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioWellCapitalizedMinimum	0.0650	rate
CY2023Q4	us-gaap	Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets	0.0600	rate
CY2023Q4	us-gaap	Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets	0.0800	rate
CY2023Q4	us-gaap	Capital Required For Capital Adequacy To Risk Weighted Assets CapitalRequiredForCapitalAdequacyToRiskWeightedAssets	0.0800	rate
CY2023Q4	us-gaap	Capital Required To Be Well Capitalized To Risk Weighted Assets CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets	0.1000	rate
CY2023Q4	us-gaap	Subordinated Debt SubordinatedDebt	936600000	usd
CY2023Q4	banc	Tier One Capital Trust Preferred Securities Capital Portion TierOneCapitalTrustPreferredSecuritiesCapitalPortion	131000000	usd
CY2023Q4	banc	Tier Two Capital Trust Preferred Securities Capital Portion TierTwoCapitalTrustPreferredSecuritiesCapitalPortion	790800000	usd
CY2023Q4	banc	Cashand Cash Due From Banks CashandCashDueFromBanks	202427000	usd
CY2022Q4	banc	Cashand Cash Due From Banks CashandCashDueFromBanks	212273000	usd
CY2023Q4	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	5175149000	usd
CY2022Q4	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	2027949000	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	5377576000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2240222000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	2699255000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	5654617000	usd
CY2023Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	2346864000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	4843487000	usd
CY2023Q4	us-gaap	Held To Maturity Securities Fair Value HeldToMaturitySecuritiesFairValue	2168316000	usd
CY2022Q4	us-gaap	Held To Maturity Securities Fair Value HeldToMaturitySecuritiesFairValue	2110472000	usd
CY2023Q4	us-gaap	Debt Securities Held To Maturity Excluding Accrued Interest After Allowance For Credit Loss DebtSecuritiesHeldToMaturityExcludingAccruedInterestAfterAllowanceForCreditLoss	2287291000	usd
CY2022Q4	us-gaap	Debt Securities Held To Maturity Excluding Accrued Interest After Allowance For Credit Loss DebtSecuritiesHeldToMaturityExcludingAccruedInterestAfterAllowanceForCreditLoss	2269135000	usd
CY2023Q4	us-gaap	Federal Home Loan Bank Stock FederalHomeLoanBankStock	126346000	usd
CY2022Q4	us-gaap	Federal Home Loan Bank Stock FederalHomeLoanBankStock	34290000	usd
CY2023Q4	us-gaap	Investments Investments	4760501000	usd
CY2022Q4	us-gaap	Investments Investments	7146912000	usd
CY2023Q4	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	122757000	usd
CY2022Q4	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	65076000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	25534730000	usd
CY2022Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	28726016000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Deferred Income LoansAndLeasesReceivableDeferredIncome	45043000	usd
CY2022Q4	us-gaap	Loans And Leases Receivable Deferred Income LoansAndLeasesReceivableDeferredIncome	116887000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Allowance LoansAndLeasesReceivableAllowance	281687000	usd
CY2022Q4	us-gaap	Loans And Leases Receivable Allowance LoansAndLeasesReceivableAllowance	200732000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	25208000000	usd
CY2022Q4	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	28408397000	usd
CY2023Q4	banc	Equipment Leased To Others Under Operating Leases EquipmentLeasedToOthersUnderOperatingLeases	344325000	usd
CY2022Q4	banc	Equipment Leased To Others Under Operating Leases EquipmentLeasedToOthersUnderOperatingLeases	404245000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	146798000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	54315000	usd
CY2023Q4	us-gaap	Other Real Estate And Foreclosed Assets OtherRealEstateAndForeclosedAssets	339643000	usd
CY2022Q4	us-gaap	Other Real Estate And Foreclosed Assets OtherRealEstateAndForeclosedAssets	207797000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense DeferredTaxAssetsTaxDeferredExpense	739111000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense DeferredTaxAssetsTaxDeferredExpense	281848000	usd
CY2023Q4	us-gaap	Goodwill Goodwill	198627000	usd
CY2022Q4	us-gaap	Goodwill Goodwill	1376736000	usd
CY2023Q4	banc	Finite Lived Core Deposits Customer Relations Net FiniteLivedCoreDepositsCustomerRelationsNet	165477000	usd
CY2022Q4	banc	Finite Lived Core Deposits Customer Relations Net FiniteLivedCoreDepositsCustomerRelationsNet	31381000	usd
CY2023Q4	us-gaap	Other Assets OtherAssets	1131249000	usd
CY2022Q4	us-gaap	Other Assets OtherAssets	1012007000	usd
CY2023Q4	us-gaap	Assets Assets	38534064000	usd
CY2022Q4	us-gaap	Assets Assets	41228936000	usd
CY2023Q4	us-gaap	Noninterest Bearing Deposit Liabilities NoninterestBearingDepositLiabilities	7774254000	usd
CY2022Q4	us-gaap	Noninterest Bearing Deposit Liabilities NoninterestBearingDepositLiabilities	11212357000	usd
CY2023Q4	us-gaap	Interest Bearing Deposit Liabilities InterestBearingDepositLiabilities	22627515000	usd
CY2022Q4	us-gaap	Interest Bearing Deposit Liabilities InterestBearingDepositLiabilities	22723977000	usd
CY2023Q4	us-gaap	Deposits Deposits	30401769000	usd
CY2022Q4	us-gaap	Deposits Deposits	33936334000	usd
CY2023Q4	banc	Other Borrowings Fair Value Disclosure OtherBorrowingsFairValueDisclosure	123116000	usd
CY2022Q4	banc	Other Borrowings Fair Value Disclosure OtherBorrowingsFairValueDisclosure	132030000	usd
CY2023Q4	us-gaap	Long Term Debt LongTermDebt	2911322000	usd
CY2022Q4	us-gaap	Long Term Debt LongTermDebt	1764030000	usd
CY2023Q4	banc	Subordinated Debentures SubordinatedDebentures	936599000	usd
CY2022Q4	banc	Subordinated Debentures SubordinatedDebentures	867087000	usd
CY2023Q4	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	893609000	usd
CY2022Q4	us-gaap	Accrued Liabilities And Other Liabilities AccruedLiabilitiesAndOtherLiabilities	710954000	usd
CY2023Q4	us-gaap	Liabilities Liabilities	35143299000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	37278405000	usd
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue	498516000	usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue	498516000	usd
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	157651752	shares
CY2023Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	156790349	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	78973869	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	77393448	shares
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	3840974000	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	2821064000	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-518301000	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	1420624000	usd
CY2023Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-432114000	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-790903000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	3390765000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	3950531000	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	38534064000	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	41228936000	usd
CY2023	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	1496357000	usd
CY2022	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	1312580000	usd
CY2021	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	996457000	usd
CY2023	us-gaap	Interest And Dividend Income Securities InterestAndDividendIncomeSecurities	174996000	usd
CY2022	us-gaap	Interest And Dividend Income Securities InterestAndDividendIncomeSecurities	209751000	usd
CY2021	us-gaap	Interest And Dividend Income Securities InterestAndDividendIncomeSecurities	153468000	usd
CY2023	us-gaap	Interest Income Deposits With Financial Institutions InterestIncomeDepositsWithFinancialInstitutions	299647000	usd
CY2022	us-gaap	Interest Income Deposits With Financial Institutions InterestIncomeDepositsWithFinancialInstitutions	34158000	usd
CY2021	us-gaap	Interest Income Deposits With Financial Institutions InterestIncomeDepositsWithFinancialInstitutions	8804000	usd
CY2023	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	1971000000	usd
CY2022	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	1556489000	usd
CY2021	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	1158729000	usd
CY2023	us-gaap	Interest Expense Deposits InterestExpenseDeposits	748423000	usd
CY2022	us-gaap	Interest Expense Deposits InterestExpenseDeposits	200449000	usd
CY2021	us-gaap	Interest Expense Deposits InterestExpenseDeposits	27808000	usd
CY2023	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	416744000	usd
CY2022	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	25645000	usd
CY2021	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	623000	usd
CY2023	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	58705000	usd
CY2022	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	39633000	usd
CY2021	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	26474000	usd
CY2023	us-gaap	Interest Expense InterestExpense	1223872000	usd
CY2022	us-gaap	Interest Expense InterestExpense	265727000	usd
CY2021	us-gaap	Interest Expense InterestExpense	54905000	usd
CY2023	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	747128000	usd
CY2022	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	1290762000	usd
CY2021	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	1103824000	usd
CY2023	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	52000000	usd
CY2022	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	24500000	usd
CY2021	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	-162000000	usd
CY2023	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	695128000	usd
CY2022	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	1266262000	usd
CY2021	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	1265824000	usd
CY2023	banc	Feesand Commissions Other1 FeesandCommissionsOther1	38086000	usd
CY2022	banc	Feesand Commissions Other1 FeesandCommissionsOther1	43635000	usd
CY2021	banc	Feesand Commissions Other1 FeesandCommissionsOther1	42287000	usd
CY2023	us-gaap	Operating Lease Lease Income OperatingLeaseLeaseIncome	63167000	usd
CY2022	us-gaap	Operating Lease Lease Income OperatingLeaseLeaseIncome	50586000	usd
CY2021	us-gaap	Operating Lease Lease Income OperatingLeaseLeaseIncome	45746000	usd
CY2023	banc	Feesand Commissions Depositor Accounts1 FeesandCommissionsDepositorAccounts1	16468000	usd
CY2022	banc	Feesand Commissions Depositor Accounts1 FeesandCommissionsDepositorAccounts1	13991000	usd
CY2021	banc	Feesand Commissions Depositor Accounts1 FeesandCommissionsDepositorAccounts1	13269000	usd
CY2023	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	-161346000	usd
CY2022	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	518000	usd
CY2021	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	1733000	usd
CY2023	us-gaap	Gain Loss On Investments GainLossOnInvestments	-442413000	usd
CY2022	us-gaap	Gain Loss On Investments GainLossOnInvestments	-50321000	usd
CY2021	us-gaap	Gain Loss On Investments GainLossOnInvestments	1615000	usd
CY2023	banc	Dividends And Gains Losses On Equity Investments DividendsAndGainsLossesOnEquityInvestments	15731000	usd
CY2022	banc	Dividends And Gains Losses On Equity Investments DividendsAndGainsLossesOnEquityInvestments	-3389000	usd
CY2021	banc	Dividends And Gains Losses On Equity Investments DividendsAndGainsLossesOnEquityInvestments	23115000	usd
CY2023	banc	Warrant Income WarrantIncome	-718000	usd
CY2022	banc	Warrant Income WarrantIncome	2490000	usd
CY2021	banc	Warrant Income WarrantIncome	49341000	usd
CY2023	banc	Locomhfs Adjustment LOCOMHFSAdjustment	-8461000	usd
CY2022	banc	Locomhfs Adjustment LOCOMHFSAdjustment	0	usd
CY2021	banc	Locomhfs Adjustment LOCOMHFSAdjustment	0	usd
CY2023	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	31201000	usd
CY2022	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	17317000	usd
CY2021	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	16821000	usd
CY2021	us-gaap	Noninterest Income NoninterestIncome	193927000	usd
CY2023	us-gaap	Occupancy Net OccupancyNet	61668000	usd
CY2022	us-gaap	Occupancy Net OccupancyNet	60964000	usd
CY2021	us-gaap	Occupancy Net OccupancyNet	58422000	usd
CY2023	banc	Lease Equipment Depreciation LeaseEquipmentDepreciation	34243000	usd
CY2022	banc	Lease Equipment Depreciation LeaseEquipmentDepreciation	35658000	usd
CY2021	banc	Lease Equipment Depreciation LeaseEquipmentDepreciation	35755000	usd
CY2023	us-gaap	Information Technology And Data Processing InformationTechnologyAndDataProcessing	44252000	usd
CY2022	us-gaap	Information Technology And Data Processing InformationTechnologyAndDataProcessing	38177000	usd
CY2021	us-gaap	Information Technology And Data Processing InformationTechnologyAndDataProcessing	30277000	usd
CY2021	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	17365000	usd
CY2023	us-gaap	Professional Fees ProfessionalFees	24623000	usd
CY2022	us-gaap	Professional Fees ProfessionalFees	30278000	usd
CY2021	us-gaap	Professional Fees ProfessionalFees	21492000	usd
CY2023	banc	Customer Related Expense CustomerRelatedExpense	124104000	usd
CY2022	banc	Customer Related Expense CustomerRelatedExpense	55273000	usd
CY2021	banc	Customer Related Expense CustomerRelatedExpense	20504000	usd
CY2023	banc	Loan Expense LoanExpense	20458000	usd
CY2022	banc	Loan Expense LoanExpense	24572000	usd
CY2021	banc	Loan Expense LoanExpense	17031000	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	29000000	usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	0	usd
CY2021	us-gaap	Other Noninterest Expense OtherNoninterestExpense	45972000	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-2211338000	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	567568000	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-312201000	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	143955000	usd
CY2021	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	215375000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-1899137000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	423613000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	606959000	usd
CY2023	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	39788000	usd
CY2022	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	19339000	usd
CY2021	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	0	usd
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-1938925000	usd
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	-1938925000	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	404274000	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	404274000	usd
CY2021	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	606959000	usd
CY2021	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	606959000	usd
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-22.71
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	5.14
CY2021	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	7.76
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-22.71
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	5.14
CY2021	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	7.76
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-1899137000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	423613000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	606959000	usd
CY2023	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	16525000	usd
CY2022	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	-952391000	usd
CY2021	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax	-146066000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax	3938000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax	-262049000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax	-40677000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax	12587000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax	-690342000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax	-105389000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax	-442413000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax	-50321000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax	1615000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax	-120797000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax	-12397000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax	449000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax	-321616000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax	-37924000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax	1166000	usd
CY2023	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1	0	usd
CY2022	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1	218326000	usd
CY2021	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1	0	usd
CY2023	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1	-31895000	usd
CY2022	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1	-18191000	usd
CY2021	banc	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1 OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1	0	usd
CY2023	us-gaap	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax	-8835000	usd
CY2022	us-gaap	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax	-4318000	usd
CY2021	us-gaap	Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax	0	usd
CY2023	banc	Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax	23060000	usd
CY2022	banc	Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax	13873000	usd
CY2021	banc	Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax	0	usd
CY2023	banc	Change In Fair Value Of Credit Linked Notes ChangeInFairValueOfCreditLinkedNotes	7794000	usd
CY2022	banc	Change In Fair Value Of Credit Linked Notes ChangeInFairValueOfCreditLinkedNotes	0	usd
CY2021	banc	Change In Fair Value Of Credit Linked Notes ChangeInFairValueOfCreditLinkedNotes	0	usd
CY2023	banc	Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes	-2211000	usd
CY2022	banc	Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes	0	usd
CY2021	banc	Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes	0	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	11419000	usd
CY2022	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	13576000	usd
CY2021	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	12734000	usd
CY2023	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	27176000	usd
CY2023	banc	Change In Fair Value Of Credit Linked Notes Net Of Tax ChangeInFairValueOfCreditLinkedNotesNetOfTax	5583000	usd
CY2022	banc	Change In Fair Value Of Credit Linked Notes Net Of Tax ChangeInFairValueOfCreditLinkedNotesNetOfTax	0	usd
CY2021	banc	Change In Fair Value Of Credit Linked Notes Net Of Tax ChangeInFairValueOfCreditLinkedNotesNetOfTax	0	usd
CY2023	us-gaap	Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax	-5714000	usd
CY2022	us-gaap	Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax	0	usd
CY2021	us-gaap	Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax	0	usd
CY2023	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax	-1657000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax	0	usd
CY2021	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax	0	usd
CY2023	us-gaap	Unrealized Gain Loss On Cash Flow Hedging Instruments UnrealizedGainLossOnCashFlowHedgingInstruments	-4057000	usd
CY2022	us-gaap	Unrealized Gain Loss On Cash Flow Hedging Instruments UnrealizedGainLossOnCashFlowHedgingInstruments	0	usd
CY2021	us-gaap	Unrealized Gain Loss On Cash Flow Hedging Instruments UnrealizedGainLossOnCashFlowHedgingInstruments	0	usd
CY2023	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	358789000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-856871000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-106555000	usd
CY2023	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-1540348000	usd
CY2022	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-433258000	usd
CY2021	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	500404000	usd
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	3594951000	usd
CY2021	us-gaap	Net Income Loss NetIncomeLoss	606959000	usd
CY2021	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-106555000	usd
CY2021	us-gaap	Stock Granted During Period Value Sharebased Compensation StockGrantedDuringPeriodValueSharebasedCompensation	32223000	usd
CY2021	us-gaap	Restricted Stock Award Forfeitures RestrictedStockAwardForfeitures	8505000	usd
CY2023	us-gaap	Common Stock Dividends Per Share Declared CommonStockDividendsPerShareDeclared	2.06
CY2021	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	119443000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	3999630000	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	423613000	usd
CY2022	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	-856871000	usd
CY2022	us-gaap	Stock Granted During Period Value Sharebased Compensation StockGrantedDuringPeriodValueSharebasedCompensation	34769000	usd
CY2022	us-gaap	Restricted Stock Award Forfeitures RestrictedStockAwardForfeitures	9531000	usd
CY2022	us-gaap	Preferred Stock Dividends Per Share Declared PreferredStockDividendsPerShareDeclared	0.94
CY2022	us-gaap	Dividends Preferred Stock DividendsPreferredStock	19339000	usd
CY2022	us-gaap	Common Stock Dividends Per Share Declared CommonStockDividendsPerShareDeclared	1.52
CY2022	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	120256000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	3950531000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-1899137000	usd
CY2023	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax	358789000	usd
CY2023	us-gaap	Stock Granted During Period Value Sharebased Compensation StockGrantedDuringPeriodValueSharebasedCompensation	28697000	usd
CY2023	us-gaap	Restricted Stock Award Forfeitures RestrictedStockAwardForfeitures	5419000	usd
CY2023	us-gaap	Preferred Stock Dividends Per Share Declared PreferredStockDividendsPerShareDeclared	1.92
CY2023	us-gaap	Dividends Preferred Stock DividendsPreferredStock	39788000	usd
CY2021	us-gaap	Common Stock Dividends Per Share Declared CommonStockDividendsPerShareDeclared	0.53
CY2023	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	48881000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	3390765000	usd
CY2023	us-gaap	Profit Loss ProfitLoss	-1899137000	usd
CY2022	us-gaap	Profit Loss ProfitLoss	423613000	usd
CY2021	us-gaap	Profit Loss ProfitLoss	606959000	usd
CY2023	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	1376736000	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	29000000	usd
CY2021	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	0	usd
CY2023	us-gaap	Depreciation Amortization And Accretion Net DepreciationAmortizationAndAccretionNet	52691000	usd
CY2022	us-gaap	Depreciation Amortization And Accretion Net DepreciationAmortizationAndAccretionNet	53595000	usd
CY2021	us-gaap	Depreciation Amortization And Accretion Net DepreciationAmortizationAndAccretionNet	52195000	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	30228000	usd
CY2021	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	30406000	usd
CY2023	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	52000000	usd
CY2023	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-37488000	usd
CY2022	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-52749000	usd
CY2021	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-44197000	usd
CY2022	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	24500000	usd
CY2021	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	-162000000	usd
CY2023	us-gaap	Gains Losses On Sales Of Other Real Estate GainsLossesOnSalesOfOtherRealEstate	586000	usd
CY2022	us-gaap	Gains Losses On Sales Of Other Real Estate GainsLossesOnSalesOfOtherRealEstate	3470000	usd
CY2021	us-gaap	Gains Losses On Sales Of Other Real Estate GainsLossesOnSalesOfOtherRealEstate	406000	usd
CY2023	banc	Provision For Losses On Foreclosed Assets ProvisionForLossesOnForeclosedAssets	1992000	usd
CY2022	banc	Provision For Losses On Foreclosed Assets ProvisionForLossesOnForeclosedAssets	29000	usd
CY2021	banc	Provision For Losses On Foreclosed Assets ProvisionForLossesOnForeclosedAssets	14000	usd
CY2023	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	-161346000	usd
CY2022	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	518000	usd
CY2021	us-gaap	Gain Loss On Sale Of Loans And Leases GainLossOnSaleOfLoansAndLeases	1733000	usd
CY2023	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	571000	usd
CY2022	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-104000	usd
CY2021	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-74000	usd
CY2023	us-gaap	Gain Loss On Sale Of Investments GainLossOnSaleOfInvestments	-442413000	usd
CY2022	us-gaap	Gain Loss On Sale Of Investments GainLossOnSaleOfInvestments	-50321000	usd
CY2021	us-gaap	Gain Loss On Sale Of Investments GainLossOnSaleOfInvestments	1615000	usd
CY2023	us-gaap	Gain Loss On Sale Of Insurance Block GainLossOnSaleOfInsuranceBlock	416000	usd
CY2022	us-gaap	Gain Loss On Sale Of Insurance Block GainLossOnSaleOfInsuranceBlock	0	usd
CY2021	us-gaap	Gain Loss On Sale Of Insurance Block GainLossOnSaleOfInsuranceBlock	491000	usd
CY2023	banc	Unrealized Gain Losson Derivativesand Foreign Currencies Net UnrealizedGainLossonDerivativesandForeignCurrenciesNet	-5629000	usd
CY2022	banc	Unrealized Gain Losson Derivativesand Foreign Currencies Net UnrealizedGainLossonDerivativesandForeignCurrenciesNet	1089000	usd
CY2021	banc	Unrealized Gain Losson Derivativesand Foreign Currencies Net UnrealizedGainLossonDerivativesandForeignCurrenciesNet	1134000	usd
CY2023	banc	Locomhfs Adjustment LOCOMHFSAdjustment	-8461000	usd
CY2022	banc	Locomhfs Adjustment LOCOMHFSAdjustment	0	usd
CY2021	banc	Locomhfs Adjustment LOCOMHFSAdjustment	0	usd
CY2023	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	214614000	usd
CY2022	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	83666000	usd
CY2021	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	97181000	usd
CY2023	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	45044000	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	78231000	usd
CY2021	us-gaap	Increase Decrease In Accrued Liabilities And Other Operating Liabilities IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities	-11286000	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	135768000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	701972000	usd
CY2021	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	502956000	usd
CY2023	us-gaap	Cash Acquired From Acquisition CashAcquiredFromAcquisition	335319000	usd
CY2022	us-gaap	Cash Acquired From Acquisition CashAcquiredFromAcquisition	0	usd
CY2021	us-gaap	Cash Acquired From Acquisition CashAcquiredFromAcquisition	3757122000	usd
CY2023	us-gaap	Payments For Proceeds From Loans And Leases PaymentsForProceedsFromLoansAndLeases	-464057000	usd
CY2022	us-gaap	Payments For Proceeds From Loans And Leases PaymentsForProceedsFromLoansAndLeases	5816608000	usd
CY2021	us-gaap	Payments For Proceeds From Loans And Leases PaymentsForProceedsFromLoansAndLeases	3925829000	usd
CY2023	banc	Proceeds From Salesof Loansand Leases ProceedsFromSalesofLoansandLeases	8524063000	usd
CY2022	banc	Proceeds From Salesof Loansand Leases ProceedsFromSalesofLoansandLeases	72214000	usd
CY2021	banc	Proceeds From Salesof Loansand Leases ProceedsFromSalesofLoansandLeases	144550000	usd
CY2023	banc	Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale	261042000	usd
CY2022	banc	Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale	658719000	usd
CY2021	banc	Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale	847472000	usd
CY2023	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	3028011000	usd
CY2022	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	2013094000	usd
CY2021	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	367348000	usd
CY2023	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	13439000	usd
CY2022	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	380251000	usd
CY2021	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	6863950000	usd
CY2023	banc	Proceeds From Maturities And Paydowns Of Securities Held To Maturity ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity	1353000	usd
CY2022	banc	Proceeds From Maturities And Paydowns Of Securities Held To Maturity ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity	851000	usd
CY2021	banc	Proceeds From Maturities And Paydowns Of Securities Held To Maturity ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity	0	usd
CY2023	banc	Netchangein Flhb Stock NetchangeinFLHBStock	31852000	usd
CY2022	banc	Netchangein Flhb Stock NetchangeinFLHBStock	17040000	usd
CY2021	banc	Netchangein Flhb Stock NetchangeinFLHBStock	0	usd
CY2023	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	17137000	usd
CY2022	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	19247000	usd
CY2021	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	2638000	usd
CY2023	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	15219000	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	20128000	usd
CY2021	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	17262000	usd
CY2023	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	9018000	usd
CY2022	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	11000	usd
CY2021	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	95000	usd
CY2023	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	3946000	usd
CY2022	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	555000	usd
CY2021	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	4143000	usd
CY2023	banc	Net Decrease Increase In Equipment Leased To Others Under Operating Leases NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases	-25709000	usd
CY2022	banc	Net Decrease Increase In Equipment Leased To Others Under Operating Leases NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases	100734000	usd
CY2021	banc	Net Decrease Increase In Equipment Leased To Others Under Operating Leases NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases	30786000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	12609145000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-3570070000	usd
CY2021	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-5714459000	usd
CY2023	banc	Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits	-5722546000	usd
CY2022	banc	Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits	-3330776000	usd
CY2021	banc	Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits	3726157000	usd
CY2023	banc	Increase Decrease In Interest Bearing Domestic And Foreign Deposits IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits	-4359678000	usd
CY2022	banc	Increase Decrease In Interest Bearing Domestic And Foreign Deposits IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits	2269353000	usd
CY2021	banc	Increase Decrease In Interest Bearing Domestic And Foreign Deposits IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits	2170769000	usd
CY2023	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	185784000	usd
CY2022	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	1763119000	usd
CY2021	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	-55210000	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	382900000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	0	usd
CY2021	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	0	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan	69000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan	0	usd
CY2021	us-gaap	Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan	0	usd
CY2022	banc	Restrictedstocksurrendered Restrictedstocksurrendered	9531000	usd
CY2021	banc	Restrictedstocksurrendered Restrictedstocksurrendered	8505000	usd
CY2022	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	120256000	usd
CY2021	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	119443000	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-9607559000	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1051086000	usd
CY2021	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	6108076000	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	3137354000	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-1817012000	usd
CY2021	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	896573000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2240222000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	4057234000	usd
CY2020Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	3160661000	usd
CY2021	us-gaap	Interest Paid Net InterestPaidNet	53446000	usd
CY2023	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	-68168000	usd
CY2022	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	97254000	usd
CY2021	us-gaap	Income Taxes Paid Net IncomeTaxesPaidNet	136015000	usd
CY2023	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	20915000	usd
CY2022	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	7985000	usd
CY2021	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	1062000	usd
CY2023	us-gaap	Transfer Of Portfolio Loans And Leases To Held For Sale1 TransferOfPortfolioLoansAndLeasesToHeldForSale1	3162615000	usd
CY2022	us-gaap	Transfer Of Portfolio Loans And Leases To Held For Sale1 TransferOfPortfolioLoansAndLeasesToHeldForSale1	76253000	usd
CY2021	us-gaap	Transfer Of Portfolio Loans And Leases To Held For Sale1 TransferOfPortfolioLoansAndLeasesToHeldForSale1	25554000	usd
CY2023	us-gaap	Transfer Of Loans Held For Sale To Portfolio Loans1 TransferOfLoansHeldForSaleToPortfolioLoans1	513914000	usd
CY2022	us-gaap	Transfer Of Loans Held For Sale To Portfolio Loans1 TransferOfLoansHeldForSaleToPortfolioLoans1	0	usd
CY2021	us-gaap	Transfer Of Loans Held For Sale To Portfolio Loans1 TransferOfLoansHeldForSaleToPortfolioLoans1	0	usd
CY2023	banc	Transfer Of Securities Available For Sale To Held To Maturity TransferOfSecuritiesAvailableForSaleToHeldToMaturity	0	usd
CY2022	banc	Transfer Of Securities Available For Sale To Held To Maturity TransferOfSecuritiesAvailableForSaleToHeldToMaturity	2260407000	usd
CY2021	banc	Transfer Of Securities Available For Sale To Held To Maturity TransferOfSecuritiesAvailableForSaleToHeldToMaturity	0	usd
CY2023	us-gaap	Nature Of Operations NatureOfOperations	<div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">NOTE 1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Banc of California, Inc., a Maryland corporation, was incorporated in March 2002 and serves as the holding company for its wholly owned subsidiary, Banc of California (the “Bank”), a California state-chartered bank and member of the FRB. When we refer to the “parent” or the “holding company", we are referring to Banc of California, Inc., the parent company, on a stand-alone basis. When we refer to “we,” “us,” “our,” or the “Company”, we are referring to Banc of California, Inc. and its consolidated subsidiaries including the Bank, collectively. As a bank holding company, Banc of California, Inc. is subject to ongoing and comprehensive supervision, regulation, examination, and enforcement by the FRB. As a California state-chartered bank and a member of the FRB, the Bank is subject to ongoing and comprehensive supervision, regulation, examination and enforcement by the DFPI and the FRB. The Bank is also a member of the FHLB system, and its deposit accounts are insured by the DIF of the FDIC. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Banc of California is one of the nation's premier relationship-based business banks focused on providing banking and treasury management services to small-, middle-market, and venture-backed businesses. The Bank offers a broad range of loan and deposit products and services to meet the banking and financial needs of the communities it serves through full-service branches throughout California and in Durham, North Carolina and Denver, Colorado, and loan production offices around the country.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We generate our revenue primarily from interest received on loans and leases and, to a lesser extent, from interest received on investment securities, and fees received in connection with deposit services, extending credit and other services offered, including treasury management and investment management services. Our major operating expenses are interest paid by the Bank on deposits and borrowings, compensation, occupancy, and general operating expenses. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(a) Basis of Presentation</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accounting and reporting policies of the Company are in accordance with U.S. generally accepted accounting principles, which we may refer to as U.S. GAAP. In the opinion of management, all significant intercompany accounts and transactions have been eliminated and adjustments, consisting solely of normal recurring accruals and considered necessary for the fair presentation of financial statements have been included.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On November 30, 2023, PacWest Bancorp merged with and into Banc of California, Inc. (the “Merger”), with Banc of California, Inc. continuing as the surviving legal corporation and Banc of California, Inc. concurrently closed a $400 million equity capital raise. The Merger was accounted for as a reverse merger using the acquisition method of accounting, therefore, PacWest Bancorp was deemed the acquirer for financial reporting purposes, even though Banc of California, Inc. was the legal acquirer. The Merger was an all-stock transaction and has been accounted for as a business combination. Banc of California Inc.'s financial results for all periods ended prior to November 30, 2023 reflect PacWest Bancorp results only on a standalone basis. In addition, Banc of California Inc.'s reported financial results for the year ended December 31, 2023 reflect PacWest Bancorp financial results only on a standalone basis until the closing of the Merger on November 30, 2023, and results of the combined company for the month of December 2023. The number of shares issued and outstanding, earnings per share, and all references to share quantities or metrics of Banc of California, Inc. have been retrospectively restated to reflect the equivalent number of shares issued in the Merger as the Merger was accounted for as a reverse merger. Under the reverse merger method of accounting, the assets and liabilities of legacy Banc of California, Inc. as of November 30, 2023 were recorded at their respective fair values. Refer to Note 2. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">for additional information on this merger.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(b</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">) </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Accounting Standards Adopted in 2023</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Effective January 1, 2023, we completed the adoption of ASU 2022-02, “F</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">inancial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">” by eliminating the accounting guidance for TDRs by creditors, in ASC 310-40, “</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Receivables – Troubled Debt Restructurings by Creditors,</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">” while enhancing disclosure requirements for restructurings involving borrowers that are experiencing financial difficulty. The Company updated its disclosures in Note 5. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Loans and Leases</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> to present information regarding loan modifications to borrowers experiencing financial difficulty. There was no transition adjustment recorded to retained earnings upon adoption. The adoption of this amendment did not have a material impact on the Company’s consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(c) Use of Estimates</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period to prepare these consolidated financial statements in conformity with U.S. GAAP. Actual results could differ from those estimates. Material estimates subject to change in the near term include, among other items, the allowance for credit losses (the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments), the carrying value of goodwill and other intangible assets, the fair value of assets and liabilities acquired in business combinations and the related purchase price allocation, and the realization of deferred tax assets. These estimates may be adjusted as more current information becomes available, and any adjustment may be significant.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(d) Reclassifications </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain items on the consolidated financial statements and notes for the prior years have been reclassified to conform to the 2023 presentation.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(e) Cash and Cash Equivalents</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For purposes of the consolidated statements of cash flows, cash and cash equivalents consist of: (1) cash on hand and cash due from banks, (2) interest‑earning deposits in financial institutions, and (3) federal funds sold with original maturities less than 90 days. Interest‑earning deposits in financial institutions represent mostly cash held at the FRBSF, the majority of which is immediately available. Restricted cash, if any, is disclosed in our financial statements.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(f) Investment in Debt Securities </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We determine the classification of securities at the time of purchase. If we have the intent and the ability at the time of purchase to hold securities until maturity, they are classified as held‑to‑maturity and stated at amortized cost. Securities to be held for indefinite periods of time, but not necessarily to be held‑to‑maturity or on a long‑term basis, are classified as available‑for‑sale and carried at estimated fair value, with unrealized gains or losses reported as a separate component of stockholders’ equity in accumulated other comprehensive loss, net of applicable income taxes. Securities available‑for‑sale include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in interest rates, prepayment risk, and other related factors. Securities are individually evaluated for appropriate classification when acquired. As a result, similar types of securities may be classified differently depending on factors existing at the time of purchase.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The carrying values of all securities are adjusted for amortization of premiums and accretion of discounts using the interest method. Premiums on callable securities are amortized to the earliest call date. Realized gains or losses on the sale of securities, if any, are determined using the amortized cost of the specific securities sold. Such gains or losses are included in "(Loss) gain on sale of securities" on the consolidated statements of earnings (loss). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Available-for-sale debt securities. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Debt securities available-for-sale are carried at fair value and are subject to impairment testing. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Realized gains or losses from the sale of securities are calculated using the specific identification method. A security is impaired if the fair value of the security is less than its amortized cost basis. When an available-for-sale debt security is considered impaired, the Company must determine if the decline in fair value has resulted from a credit-related loss or other factors and then, (1) recognize an allowance for credit losses by a charge to earnings for the credit-related component (if any) of the decline in fair value, and (2) recognize in other comprehensive income (loss) any non-credit related components (if any) of the fair value decline. If the amount of the amortized cost basis expected to be recovered increases in a future period, the valuation allowance would be reduced, but not more than the amount of the current existing allowance for that security.</span></div><div style="margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Transfer between categories of debt securities</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Upon transfer of a debt security from the available-for-sale category to the held-to-maturity category, the security's new amortized cost is reset to fair value, reduced by any previous write-offs but excluding any allowance for credit losses. Any associated unrealized gains or losses on such investments as of the date of transfer become part of the security's amortized cost and are subsequently amortized or accreted into interest income over the remaining life of the securities as effective yield adjustments using the interest method. In addition, the related unrealized gains and losses included in accumulated other comprehensive income on the date of transfer are also subsequently amortized or accreted into interest income over the remaining life of the securities as effective yield adjustments using the interest method. For transfers of securities from the available-for-sale category to the held-to-maturity category, any allowance for credit losses that was previously recorded under the available-for-sale model is reversed and an allowance for credit losses is subsequently recorded under the held-to-maturity debt security model. The reversal and re-establishment of the allowance for credit losses are recorded in the "Provisions for credit losses" on the Company's consolidated statements of earnings (loss).</span></div><div style="margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Held-to-maturity debt securities</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Debt securities that the Company has the intent and ability to hold until maturity are classified as held-to-maturity and are carried at amortized cost, net of the allowance for credit losses. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Realized gains or losses from the sale of securities are calculated using the specific identification method. Held-to-maturity debt securities are generally placed on nonaccrual status using factors similar to those described for loans. The amortized cost of the Company's held-to-maturity debt securities excludes accrued interest receivable, which is included in "Other assets" on the Company's consolidated balance sheets. The Company has made an accounting policy election not to recognize an allowance for credit losses for accrued interest receivable on held-to-maturity debt securities, as the Company reverses any accrued interest against interest income if a debt security is placed on nonaccrual status. Any cash collected on nonaccrual held-to-maturity securities is applied to reduce the security's amortized cost basis and not as interest income. Generally, the Company returns a held-to-maturity security to accrual status when all delinquent interest and principal become current under the contractual terms of the security, and the collectability of remaining principal and interest is no longer doubtful. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(g) Allowance for Credit Losses on Held-to-Maturity Debt Securities</span></div><div style="margin-bottom:6pt;margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for credit losses for held-to-maturity debt securities is recorded at the time of purchase, acquisition, or when the Company designates securities as held-to-maturity, representing the Company's best estimate of current expected credit losses as of the date of the consolidated balance sheets. For each major held-to-maturity debt security type, the allowance for credit losses is estimated collectively for groups of securities with similar risk characteristics. For debt securities that do not share similar risk characteristics, the losses are estimated individually. Debt securities that are either guaranteed or issued by the U.S. government or government agency, are highly rated by major rating agencies, and have a long history of no credit losses, are an example of such securities to which the Company applies a zero credit loss assumption. Any expected credit loss is provided through the allowance for credit losses on held-to-maturity debt securities and deducted from the amortized cost basis of the security, so that the balance sheet reflects the net amount that the Company expects to collect. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> (h) Equity and Other Investments</span></div><div style="margin-bottom:6pt;margin-top:6pt;text-align:justify;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Investments in equity securities are classified into one of the following two categories and accounted as follows:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:12.53pt">Securities with a readily determinable fair value are reported at fair value, with changes in fair value recorded in earnings.</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:12.53pt">Securities without a readily determinable fair value for which we have elected the "measurement alternative" are reported at cost less impairment (if any) plus or minus adjustments resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Investments in common or preferred stock that are not publicly traded and certain investments in limited partnerships are considered equity investments that do not have a readily determinable fair value. On a quarterly basis, we review our equity investments without readily determinable fair values for impairment. We consider a number of qualitative factors such as whether there is a significant deterioration in earnings performance, credit rating, asset quality, or business prospects of the investee in determining if impairment exists. If the investment is considered impaired, an impairment loss equal to the amount by which the carrying value exceeds its fair value is recorded through a charge to earnings. The impairment loss may be reversed in a subsequent period if there are observable transactions for the identical or similar investment of the same issuer at a higher amount than the carrying amount that was established when the impairment was recognized. Impairment as well as upward or downward adjustments resulting from observable price changes in orderly transactions for identical or similar investments are included in “Noninterest income - other.” </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Included in our equity investments that do not have a readily determinable fair value are our investments in non-public Small Business Investment Companies (“SBICs”). All of our SBIC investments meet the definition of investment companies, as defined in ASC 946, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Financial Services - Investment Companies</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. We elected the practical expedient available in Topic 820, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Fair Value Measurements</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, which permits the use of net asset value (“NAV”) per share or equivalent to value investments in entities that are or are similar to investment companies. SBICs are required to value and report their investments at estimated fair value. We record the unrealized gains and losses resulting from changes in the fair value of our SBIC investments as gains or losses on equity investments in our consolidated statements of earnings (loss). The carrying value of our SBIC investments is equal to the capital account balance per each SBIC entities' quarterly financial statements.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Realized gains or losses resulting from the sale of equity investments are calculated using the specific identification method and are included in “Noninterest income.”</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If we have the ability to significantly influence the operating and financial policies of the investee, the investment is accounted for pursuant to the equity method of accounting. This is generally presumed to exist when we own between 20% and 50% of a corporation, or when we own greater than 5% of a limited partnership or similarly structured entity. Our equity investment carrying values are included in other assets and our share of earnings and losses in equity method investees is included in “Noninterest income” on the consolidated statements of earnings (loss). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank is a member of the FHLB and the FRB system. Members are required to own a certain amount of FHLB and FRB stock based on the level of borrowings and other factors. Investments in FHLB and FRB stock are carried at cost and evaluated regularly for impairment based on the ultimate recovery of par value. FHLB and FRB stock are expected to be redeemed at par.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(i) Loans and Leases</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Originated loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans are originated by the Company with the intent to hold them for investment and are stated at the principal amount outstanding, net of unearned income. Unearned income includes deferred unamortized nonrefundable loan fees and direct loan origination costs. Net deferred fees or costs are recognized as an adjustment to interest income over the contractual life of the loans primarily using the effective interest method or taken into income when the related loans are paid off or sold. The amortization of loan fees or costs is discontinued when a loan is placed on nonaccrual status. Interest income is recorded on an accrual basis in accordance with the terms of the respective loan.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Purchased loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All loans purchased or acquired in our acquisitions are initially measured and recorded at their fair value on the acquisition date. A component of the initial fair value measurement is an estimate of the credit losses over the life of the purchased loans. Purchased loans are also evaluated to determine if they have experienced a more-than-insignificant deterioration in credit quality since origination or issuance as of the acquisition date and are classified as either </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(i) loans purchased without evidence of deteriorated credit quality (“non-PCD loans”), or (ii) loans purchased that have experienced a more-than-insignificant deterioration in credit quality, referred to as purchased credit deteriorated loans (“PCD loans”).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Acquired non‑PCD loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Acquired non‑PCD loans are those loans for which there was no evidence of a more-than-insignificant credit deterioration at their acquisition date and it was probable that we would be able to collect all contractually required payments. Acquired non‑PCD loans, together with originated loans, are referred to as Non‑PCD loans. Non-PCD loans are recorded at fair value at the acquisition date, with the resulting credit and non-credit discount or premium being amortized or accreted into interest income using the interest method. Purchase discounts or premiums on acquired non‑PCD loans are recognized as an adjustment to interest income over the contractual life of such loans using the effective interest method or taken into income when the related loans are paid off or sold. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Purchased/Acquired loans with credit deterioration. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All purchased financial assets with credit deterioration (</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">“</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">PCD assets</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">”</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">) are recorded at the purchase price plus the allowance for credit losses expected at the time of acquisition. Acquired PCD loans are initially recorded at fair value, with the resulting non-credit discount or premium being amortized or accreted into interest income using the interest method. The credit allowance is recognized through a gross-up that increases the amortized cost basis of the asset with no effect on net income. Subsequent to the acquisition date, the allowance for credit losses for both PCD and non-PCD loans is estimated using the same methodology to determine current expected credit losses that is applied to all other loans.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Leases to customers. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We provide equipment financing to our customers primarily with direct financing and operating leases. For direct financing leases, lease receivables are recorded on the balance sheet under "Gross loans and leases held for investment," but the leased property is not, although we generally retain legal title to the leased property until the end of each lease. Direct financing leases are stated at the net amount of minimum lease payments receivable, plus any unguaranteed residual value, less the amount of unearned income and net acquisition discount at the reporting date. Direct lease origination costs are amortized using the effective interest method over the life of the leases. Leases acquired in an acquisition are initially measured and recorded at their fair value on the acquisition date. Purchase discount or premium on acquired leases is recognized as an adjustment to interest income over the contractual life of the leases using the effective interest method or taken into income when the related leases are paid off. Direct financing leases are subject to our accounting for allowance for loans and leases.</span><span style="color:#ff0000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We provide equipment financing through operating leases where we facilitate the purchase of equipment leased to customers. The equipment is shown on our consolidated balance sheets as "Equipment leased to others under operating leases" and is depreciated to its estimated residual value at the end of the lease term, shown as "Leased equipment depreciation" in the consolidated statements of earnings (loss), according to our fixed asset accounting policy. We receive periodic rental income payments under the leases, which are recorded as "Noninterest income" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Loans and leases held for sale.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> As part of our management of the loans and leases held in our portfolio, on occasion we will transfer loans from held for investment to held for sale. Upon transfer, any associated allowance for loan and lease loss is reversed and the carrying value of the loan is adjusted to the lower of cost or estimated fair value. The unamortized balance of net deferred fees and costs associated with loans held for sale is not accreted or amortized to interest income until the related loans are sold. Gains or losses on the sale of these loans are recorded as "Noninterest income" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Delinquent or past due loans and leases. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans and leases are considered delinquent when principal or interest payments are past due 30 days or more. Delinquent loans generally remain on accrual status between 30 days and 89 days past due.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Nonaccrual loans and leases. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">When we discontinue the accrual of interest on a loan or lease it is designated as nonaccrual. We discontinue the accrual of interest on a loan or lease generally when a borrower's principal or interest payments or a lessee's payments are past due 90 days or when, in the opinion of management, there is a reasonable doubt as to collectability in the normal course of business. Loans with interest or principal payments past due 90 days or leases with payments past due 90 days may be accruing if the loans or leases are concluded to be well-secured and in the process of collection; however, these loans or leases are still reported as nonperforming. When loans or leases are placed on nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest on nonaccrual loans or leases is subsequently recognized only to the extent that cash is received and the loan principal balance or lease balance is deemed collectable. Loans or leases are restored to accrual status when the loans or leases become both well‑secured and are in the process of collection. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Individually Evaluated Loans and Leases</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans and leases that do not share similar risk characteristics with other financial assets are individually evaluated for impairment and excluded from loan pools used within the collective evaluation of estimated credit losses</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We defined the following criteria for what constitutes a “default,” which results in a loan no longer sharing similar risk characteristics with other loans, and therefore requires an individual evaluation for expected credit losses.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The criteria for default may include any one of the following: </span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.15pt">On nonaccrual status,</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Payment delinquency of 90 days or more,</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Partial credit-related charge-off recognized,</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Risk rated doubtful or loss.</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Defaulted loans and leases with outstanding balances over $250,000 are reviewed individually for expected credit loss. Individually evaluated loans are measured at the present value of the expected future cash flows discounted at the loan's initial effective interest rate, unless the loans are collateral dependent, in which case loan impairment is based on the estimated fair value of the underlying collateral. A loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The fair value of each loan’s collateral is generally based on estimated market prices from an independently prepared appraisal, which is then adjusted for the cost related to liquidating such collateral.</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An individually evaluated reserve and/or charge-off would be recognized when the present value of expected future cash flows or the fair value of the underlying collateral is below the amortized cost of the loan. If the measured amount of any individually reviewed loan exceeds its amortized cost, further review is required to determine whether a positive allowance should be added (but only up to amounts previously written off) to its amortized cost basis in order to reflect the net amount expected to be collected. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Loan Modifications to Borrowers Experiencing Financial Difficulty.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loan modifications made to borrowers experiencing financial difficulty constitute modifications of receivables in the form of principal forgiveness, an interest rate reduction, an other than-insignificant payment delay, or a term extension. ASU 2022-02 eliminated the concept of troubled debt restructurings and introduced broader modification reporting requirements. Previously, troubled debt restructurings included any type of modification that included a below market concession which was granted both to a borrower in financial difficulty and as a result of financial difficulty. Loan modifications made to borrowers experiencing financial difficulty no longer consider whether a market concession has been granted, as was required with troubled debt restructurings, but rather includes as modifications within the four listed reportable modification types to a borrower deemed to be experiencing financial difficulty. An assessment of whether a borrower is experiencing financial difficulty is made on the date of the modification. Loans reported in this classification have a rating of substandard or worse, and may include both accruing and nonaccruing loans. Loans are assessed to determine whether the modification constitutes a new loan or a continuation of the existing loan. Depending on the terms of the modification and nature of the borrower, this may result in a downgrade or placing a loan on nonaccrual status, which in turn would impact the loan's classification within the ALLL. Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Troubled debt restructurings. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan is classified as a troubled debt restructuring when we grant a concession to a borrower experiencing financial difficulties that we otherwise would not consider under our normal lending policies. These concessions may include a reduction of the interest rate, principal or accrued interest, extension of the maturity date or other actions intended to minimize potential losses. All modifications of criticized loans are evaluated to determine whether such modifications are troubled debt restructurings as outlined under ASC Subtopic 310‑40, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">“Troubled Debt Restructurings by Creditors.”</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Loans restructured with an interest rate equal to or greater than that of a new loan with comparable market risk at the time the loan is modified may be excluded from certain restructured loan disclosures in years subsequent to the restructuring if the loans are in compliance with their modified terms.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan that has been placed on nonaccrual status that is subsequently restructured will usually remain on nonaccrual status until the borrower is able to demonstrate repayment performance in compliance with the restructured terms for a sustained period of time, typically for six months. A restructured loan may return to accrual status sooner based on other significant events or circumstances. A loan that has not been placed on nonaccrual status may be restructured and such loan may remain on accrual status after such restructuring. In these circumstances, the borrower has made payments before and after the restructuring. Generally, this restructuring involves maturity extensions, a reduction in the loan interest rate and/or a change to interest‑only payments for a period of time. Loan modifications that qualify as troubled debt restructurings are individually evaluated for expected credit losses based on the present value of expected cash flows discounted at the loan’s original effective interest rate or based on the fair value of the collateral if the loan is collateral-dependent.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(j) Allowance for Credit Losses on Loans and Leases Held for Investment </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for loan and lease losses is measured using the current expected credit loss ("CECL") approach for financial instruments measured at amortized cost and other commitments to extend credit. CECL requires the immediate recognition of estimated credit losses expected to occur over the estimated remaining life of the asset. The forward-looking concept of CECL requires loss estimates to consider historical experience, current conditions and reasonable and supportable forecasts. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for credit losses on loans and leases held for investment is the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments. The allowance for loan and lease losses is reported as a reduction of the amortized cost basis of loans and leases, while the reserve for unfunded loan commitments is included within "Accrued interest payable and other liabilities" on the consolidated balance sheets. The amortized cost basis of loans and leases does not include accrued interest receivable, which is included in "Other assets" on the consolidated balance sheets. The "Provision for credit losses" on the consolidated statements of earnings (loss) is a combination of the provision for loan and lease losses, the provision for unfunded loan commitments, and the provision for held-to-maturity debt securities.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Under the CECL methodology, expected credit losses reflect losses over the remaining contractual life of an asset, considering the effect of prepayments and available information about the collectability of cash flows, including information about relevant historical experience, current conditions, and reasonable and supportable forecasts of future events and circumstances. Thus, the CECL methodology incorporates a broad range of information in developing credit loss estimates. The resulting allowance for loan and lease losses is deducted from the associated amortized cost basis to reflect the net amount expected to be collected. Subsequent changes in this estimate are recorded through the provision for credit losses and the allowance. The CECL methodology could result in significant changes to both the timing and amounts of provision for credit losses and the allowance as compared to historical periods. Loans and leases that are deemed to be uncollectable are charged off and deducted from the allowance. The provision for credit losses and recoveries on loans and leases previously charged off are added to the allowance.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for loan and lease losses is comprised of an individually evaluated component for loans and leases that no longer share similar risk characteristics with other loans and leases and a pooled loans component for loans and leases that share similar risk characteristics.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan or lease with an outstanding balance greater than $250,000 is individually evaluated for expected credit loss when it is probable that we will be unable to collect all amounts due according to the original contractual terms of the agreement. We select loans and leases for individual assessment on an ongoing basis using certain criteria such as payment performance, borrower reported and forecasted financial results, and other external factors when appropriate. We measure the current expected credit loss of an individually evaluated loan or lease based upon the fair value of the underlying collateral if the loan or lease is collateral-dependent or the present value of cash flows, discounted at the effective interest rate, if the loan or lease is not collateral-dependent. To the extent a loan or lease balance exceeds the estimated collectable value, a reserve or charge-off is recorded depending upon either the certainty of the estimate of loss or the fair value of the loan’s collateral if the loan is collateral-dependent. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our CECL methodology for the pooled loans component includes both quantitative and qualitative loss factors which are applied to our population of loans and leases and assessed at a pool level. The quantitative CECL model estimates credit losses by applying pool-specific probability of default ("PD") and loss given default ("LGD") rates to the expected exposure at default ("EAD") over the contractual life of loans and leases. The qualitative component considers internal and external risk factors that may not be adequately assessed in the quantitative model.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loan portfolio is segmented into four loan segments, nine loan classes, and 20 loan pools (excluding Paycheck Protection Program loans, which are fully government guaranteed) based upon loan type that share similar default risk characteristics to calculate quantitative loss factors for each pool. Five of these loan pools have insignificant current balances, insignificant historical losses and/or historical losses that do not correlate with economic conditions, thus, estimated losses are calculated using historical loss rates from the first quarter of 2009 to the current period rather than econometric regression modeling. For the purchased single-family residential mortgage loans, a third-party model for estimating prepayment, PD, and LGD based on forecasted economic conditions and historical residential mortgage loan performance from 2004 to June 2020 is applied. For the remaining 15 loan pools, we estimate the PD during the reasonable and supportable forecast period using seven econometric regression models developed to correlate macroeconomic variables to historical credit performance (based on quarterly transition matrices for the economic cycle from 2009 to the first quarter of 2022, which include risk rating upgrades/downgrades and defaults). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loans and unfunded commitments are grouped into ten LGD pools based on portfolio classes that share similar collateral risk characteristics. LGD rates are computed based on the net charge-offs recognized divided by the EAD of defaulted loans starting with the first quarter of 2009 to the current period. The PD and LGD rates are applied to the EAD at the loan or lease level based on contractual scheduled payments and estimated prepayments. We use our actual historical loan prepayment experience from 2009 to the third quarter of 2023, adjusted for forecasted economic conditions, to estimate future prepayments by loan pool. Loans and leases with outstanding balances less than or equal to $250,000, where it is probable that we will be unable to collect all amounts due according to the contractual terms of the agreement, remain in their respective pools and are assigned a 100% probability of default. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the reasonable and supportable forecast period, future macroeconomic events and circumstances are estimated over a 4-quarter time horizon using an economic forecast that is consistent with management's current expectations for the 15 loan pools. We use economic forecasts from Moody's Analytics in this process. The economic forecast is updated monthly; therefore, the forecast used for each quarter-end calculation is generally released a few weeks prior to quarter-end. If economic conditions as of the balance sheet date change materially, management would consider a qualitative adjustment. The key macroeconomic assumptions used in each of the seven PD regression models include two or three of the following economic indicators: Real gross domestic product, unemployment rates, CRE Price Index, the BBB corporate spread, and CPI. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The quantitative CECL model applies the projected rates based on the economic forecasts for the 4-quarter reasonable and supportable forecast horizon to EAD to estimate defaulted loans. During this forecast horizon, prepayment rates during a historical period that exhibits economic conditions most similar to the economic forecast are used to estimate EAD. If no historical period exhibits economic conditions that are similar to the economic forecast, management uses its best estimate of prepayments expected over the reasonable and supportable forecast period which may, in some circumstances, be the average of all historical prepayment experience. Historical LGD rates are applied to estimated defaulted loans to determine estimated credit losses. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We then use a 2-quarter reversion p</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">eriod to revert on a straight-line basis from the PD, LGD, and prepayment rates used during the reasonable and supportable forecast period to the Company’s historical PD, LGD, and prepayment experience. Subsequent to the reversion period for the remaining contractual life of loans and leases, the PD, LGD, and prepayment rates are based on historical experience during a full economic cycle. PD regression models are updated at least every two years and reviewed for model performance annually.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Prepayment rates are updated on at least an annual basis. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The PDs calculated by the quantitative models are highly correlated to our internal risk ratings assigned to each loan and lease. To ensure the accuracy of our credit risk ratings, an independent credit review function assesses the appropriateness of the credit risk ratings assigned to loans and leases on a regular basis. The credit risk ratings assigned to every loan and lease are as follows:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">High Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk ratings 1-3) Loans and leases rated as "high pass" exhibit a favorable credit profile and have minimal risk characteristics. Repayment in full is expected, even in adverse economic conditions.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk ratings 4-6) Loans and leases rated as "pass" are not adversely classified and collection and repayment in full are expected.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Special Mention</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 7) Loans and leases rated as "special mention" have a potential weakness that requires management's attention. If not addressed, these potential weaknesses may result in further deterioration in the borrower's ability to repay the loan or lease.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Substandard</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 8) Loans and leases rated as "substandard" have a well-defined weakness or weaknesses that jeopardize the collection of the debt. They are characterized by the possibility that we will sustain some loss if the weaknesses are not corrected.</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Doubtful</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 9) Loans and leases rated as "doubtful" have all the weaknesses of those rated as "substandard," with the additional trait that the weaknesses make collection or repayment in full highly questionable and improbable.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We may refer to the loans and leases with assigned credit risk ratings of "substandard" and "doubtful" together as "classified" loans and leases. For further information on classified loans and leases, see Note 5. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Loans and Leases.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to our internal risk rating process, our federal and state banking regulators, as an integral part of their examination process, periodically review the Company’s loan and lease risk rating classifications</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Our regulators may require the Company to recognize rating downgrades based on information available to them at the time of their examinations. R</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">isk rating downgrades generally result in increases in the provisions for credit losses and the allowance for credit losses.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The qualitative portion of the reserve on pooled loans and leases represents management’s judgment of additional considerations to account for internal and external risk factors that are not adequately measured in the quantitative reserve. The qualitative loss factors consider idiosyncratic risk factors, conditions that may not be reflected in quantitatively derived results, or other relevant factors to ensure the allowance for credit losses reflects our best estimate of current expected credit losses. Current and forecasted economic trends and underlying market values for collateral dependent loans are generally considered to be encompassed within the CECL quantitative reserve. An incremental qualitative adjustment may be considered when economic forecasts exhibit higher levels of volatility or uncertainty.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to economic conditions and collateral dependency, the other qualitative criteria we consider when establishing the loss factors include the following:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Legal and Regulatory - matters that could impact our borrowers’ ability to repay our loans and leases;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Concentrations - loan and lease portfolio composition and any loan concentrations;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Lending Policy - current lending policies and the effects of any new policies or policy amendments;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Nature and Volume - loan and lease production volume and mix;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Problem Loan Trends - loan and lease portfolio credit performance trends, including a borrower's financial condition, credit rating, and ability to meet loan payment requirements; </span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan Review - results of independent credit review; and</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management - changes in management related to credit administration functions.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We estimate the reserve for unfunded loan commitments using the same PD, LGD, and prepayment rates for the quantitative credit losses and qualitative loss factors as used for the allowance for loan and lease losses. The EAD for the reserve for unfunded loan commitments is computed using expected future utilization rates of the unfunded commitments during the contractual life of the commitments based on historical usage by loan pool from 2015 to the first quarter of 2023. The utilization rates are updated on an annual basis.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The CECL methodology requires a significant amount of management judgment in determining the appropriate allowance for credit losses. Most of the steps in the methodology involve judgment and are subjective in nature including, among other things: segmenting the loan and lease portfolio; determining the amount of loss history to consider; selecting predictive econometric regression models that use appropriate macroeconomic variables; determining the methodology to forecast prepayments; selecting the most appropriate economic forecast scenario or weighting of multiple scenarios; determining the length of the reasonable and supportable forecast and reversion periods; estimating expected utilization rates on unfunded loan commitments; and assessing relevant and appropriate qualitative factors. In addition, the CECL methodology is dependent on economic forecasts which are inherently imprecise and will change from period to period. Although the allowance for credit losses is considered appropriate, there can be no assurance that it will be sufficient to absorb future losses.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management believes the allowance for credit losses is appropriate for the current expected credit losses in our loan and lease portfolio and associated unfunded commitments, and the credit risk ratings and inherent loss rates currently assigned are reasonable and appropriate as of the reporting date. It is possible that others, given the same information, may at any point in time reach different conclusions that could result in a significant impact to the Company's consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(k) Land, Premises and Equipment</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Premises and equipment are stated at cost less accumulated depreciation and amortization. Land is carried at cost and not depreciated. Depreciation and amortization is charged to "Noninterest expense" in the consolidated statements of earnings (loss) using the straight‑line method over the estimated useful lives of the assets. The estimated useful lives of furniture, fixtures and equipment range from 3 years to 7 years and for buildings up to 40 years. Leasehold improvements are amortized over their estimated useful lives, or the life of the lease, whichever is shorter. Maintenance and repairs are expensed as incurred and improvements that extend the useful lives of assets are capitalized.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(l) Foreclosed Assets</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Foreclosed assets include OREO and repossessed non-real estate assets. Foreclosed assets are initially recorded at the estimated fair value of the property, based on current independent appraisals obtained at the time of acquisition, less estimated costs to sell, including senior obligations such as delinquent property taxes. The excess of the recorded loan balance over the estimated fair value of the property at the time of acquisition less estimated costs to sell is charged to the allowance for loan and lease losses. Any subsequent write‑downs are charged to "Noninterest expense" in the consolidated statements of earnings (loss) and recognized through a foreclosed assets valuation allowance. Subsequent increases in the fair value of the asset less selling costs reduce the foreclosed assets valuation allowance, but not below zero, and are credited to "Noninterest expense." Gains and losses on the sale of foreclosed assets and operating expenses of such assets are included in "Noninterest expense."</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(m) Bank Owned Life Insurance ("BOLI")</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank has purchased life insurance policies on certain key employees. BOLI is recorded at the amount that can be realized under the insurance contract, which is the cash surrender value.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(n) Mortgage Servicing Rights</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Mortgage servicing rights ("MSRs") give us the contractual rights to receive service fees in exchange for performing loan servicing functions on behalf of investors who have an ownership interest in the loans being serviced. Purchased mortgage servicing rights are recorded at the purchase price at the time of acquisition, which approximates the fair vale of such assets. Subsequent to acquisition, MSRs are accounted for under the amortization method and amortized over the period of estimated net servicing income (level yield method) generated from servicing the loans. MSRs are evaluated quarterly for impairment by estimating the fair value of the MSRs and comparing that value to their amortized cost. Impairment, if any, is recognized with a valuation allowance to the extent the fair value is less than the carrying value of the MSRs. Subsequent increases in the fair value of impaired MSRs are recognized only up to the amount of the previously recognized valuation allowance. The estimated fair value of the MSRs is obtained through independent third party valuations based on an analysis of future cash flows, incorporating key assumptions including discount rates, prepayment speeds and interest rates. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(o) Income Taxes</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in earnings in the period that includes the enactment date. Any interest or penalties assessed by the taxing authorities is classified in the financial statements as income tax expense. We and our subsidiaries are subject to U.S. federal income tax as well as income tax in multiple state jurisdictions. Deferred tax assets and liabilities of the same jurisdiction, net of valuation allowances, are grouped together and reported net on the consolidated balance sheets.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On a periodic basis, the Company evaluates its deferred tax assets to assess whether they are expected to be realized in the future. This determination is based on currently available facts and circumstances, including our current and projected future tax positions, the historical level of our taxable income, and estimates of our future taxable income. In most cases, the realization of deferred tax assets is based on our future profitability. To the extent our deferred tax assets are not considered more likely than not to be realized, we are required to record a valuation allowance on our deferred tax assets by charging earnings. The Company also evaluates existing valuation allowances periodically to determine if sufficient evidence exists to support an increase or reduction in the allowance. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(p) Goodwill and Other Intangible Assets</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Goodwill and other intangible assets arise from the acquisition method of accounting for business combinations. Goodwill generated from business combinations is not subject to amortization and instead is tested for impairment annually at the reporting unit level unless a triggering event occurs thereby requiring an updated assessment. Impairment may be tested by first assessing qualitative factors. If qualitative factors do not indicate impairment, the test is complete. However, if the qualitative factors indicate it is more-likely-than-not that goodwill is impaired, a quantitative test is performed. In accordance with ASC Topic 350, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Intangibles – Goodwill and Other</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, the Company has an unconditional option to bypass the qualitative assessment and proceed directly to the quantitative assessment. If the Company elects to perform a qualitative assessment, there is no requirement for the Company to perform it for every reporting unit and there is no requirement for the qualitative assessment to be performed every period. In each period and for each reporting unit, the Company decides whether it will reduce costs and complexity to perform the optional qualitative assessment or to proceed directly to the quantitative test. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our regular annual impairment assessment occurs in the fourth quarter. Goodwill represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. Impairment exists when the carrying value of the goodwill exceeds the fair value of the reporting unit. An impairment loss would be recognized in an amount equal to that excess as a charge to "Noninterest expense" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Intangible assets with estimable useful lives are amortized over such useful lives to their estimated residual values. CDI and CRI are recognized apart from goodwill at the time of acquisition based on market valuations. In preparing such valuations, variables considered included deposit servicing costs, alternative cost of funds, attrition rates, and market discount rates. CDI assets are amortized to expense over their useful lives, which we have estimated to range from 7 to 10 years. CRI assets are amortized to expense over their useful lives, which we have estimated to range from 4 to 7 years. The amortization expense represents the estimated decline in the value of the underlying deposits or customer relationships acquired. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Both CDI and CRI are reviewed for impairment quarterly or earlier if events or changes in circumstances indicate that their carrying values may not be recoverable. If the recoverable amount of either CDI or CRI is determined to be less than its carrying value, we would then measure the amount of impairment based on an estimate of the intangible asset’s fair value at that time. If the fair value is below the carrying value, then the intangible asset is reduced to such fair value; an impairment loss for such amount would be recognized as a charge to "Noninterest expense" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(q) Operating Leases </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of December 31, 2023, the Company only had operating leases related to our leased facilities. The Company determines if an arrangement is a lease at inception by assessing whether there is an identified asset and whether the contract conveys the right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases with a term of more than one year are included in operating lease right-of-use ("ROU") assets and operating lease liabilities, which are reported in "Other assets" and "Accrued interest payable and other liabilities" on the Company's consolidated balance sheets.</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company made a policy election to apply the short-term lease exemption to any operating leases with an original term of less than 12 months, therefore no ROU asset or lease liability is recorded for these operating leases. The Company has agreements with lease and non-lease components, which are accounted for as a single lease component. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized on the lease commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate commensurate with the lease term based on the information available at the lease commencement date in determining the present value of lease payments. ROU assets initially equal the lease liability, adjusted for any prepaid lease payments and initial direct costs incurred less any lease incentives received. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain of the Company's lease agreements include rental payments that adjust periodically based on changes in the CPI. We initially measure the present value of the lease payments using the index at the lease commencement date. Subsequent increases in the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments is incurred. The ROU assets and lease liabilities are not re-measured as a result of changes in the CPI. The Company's lease terms may include options to extend or terminate the lease. These options to extend or terminate are assessed on a lease-by-lease basis, and the ROU assets and lease liabilities are adjusted when it is reasonably certain that an option will be exercised. Rent expense for lease payments is recognized on a straight-line basis over the lease term and is included in "Occupancy expense" on the Company's consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company uses the long-lived assets impairment guidance under ASC Topic 360-10-35, "</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Property, Plant and Equipment</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">,"</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">to determine whether an ROU asset is impaired, and if impaired, the amount of loss to recognize. Long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. These could include vacating the leased space, obsolescence, or physical damage to a facility. Under ASC Topic 842, "</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Leases</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">," if an impairment loss is recognized for a ROU asset, the adjusted carrying amount of the ROU asset would be its new accounting basis. The remaining ROU asset (after the impairment write-down) is amortized on a straight-line basis over the remaining lease term. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(r) Qualified Affordable Housing Partnership and Solar-Related Investments</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company invests in qualified affordable housing partnerships and records these investments using the proportional amortization method. Under the proportional amortization method, the Company amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received, and recognizes the amortization in "Income tax expense" on the consolidated statements of earnings (loss). Investments accounted for under the proportional amortization method are required to be tested for impairment when events or changes in circumstances indicate that it is more likely than not that the carrying amount of the investment will not be realized. </span><span style="color:#1f497d;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We have provided lease financing for solar renewable electric generating facilities which provides us tax credits. The deferral method of accounting is used to record the tax credits related to these transactions. The investment tax credits are initially recorded as a reduction to the related investment, and then amortized over the life of the investment to interest income.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(s) Stock-Based Compensation</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company issues stock-based compensation instruments consisting of restricted stock units ("RSUs"), time-based restricted stock awards ("TRSAs") and performance-based restricted stock units ("PRSUs"). Compensation expense related to RSUs and TRSAs is based on the fair value of the underlying stock on the award date and is recognized over the required service period using the straight‑line method. The market price of our voting common stock at the date of grant is used to determine the grant date fair value of restricted stock awards and units. For stock awards and units that contain a market condition, a Monte Carlo simulation valuation model is used to calculate the grant date fair value of such awards. Forfeitures of stock-based awards are recognized when they occur. Compensation expense related to PRSUs is based on the fair value of the underlying stock on the award date and is amortized over the vesting period using the straight-line method unless it is determined that: (1) attainment of the financial metrics is less than probable, in which case a portion of the amortization is suspended, or (2) attainment of the financial metrics is improbable, in which case a portion of the previously recognized amortization is reversed and also suspended. PRSU expense may vary during the performance period based upon changes in management's estimate of the number of shares that may ultimately vest. In the case where the performance target for the PRSU’s is based on a market condition (such as total shareholder return), the amortization is neither reversed nor suspended if it is subsequently determined that the attainment of the performance target is less than probable or improbable and the employee continues to meet the service requirement of the award.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Unvested RSUs participate with common stock in any dividends declared, but are only paid on the shares which ultimately vest, if any, at each vesting date. At the time of vesting, the vested shares are entitled to receive cumulative dividends declared and paid since the last vesting date of the award. Unvested TRSAs participate with common stock in any dividends declared and paid. Dividends are paid on unvested TRSAs and are charged to equity and the related tax impact is recorded to income tax expense. Dividends paid on forfeited TRSAs are charged to compensation expense. Unvested PRSUs participate with common stock in any dividends declared, but are only paid on the shares which ultimately vest, if any, at the end of the performance period. At the time of vesting, the vested shares are entitled to receive cumulative dividends declared and paid during the performance period. Such dividends are accrued during the performance period at the estimated level of shares to be received by the award holder.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(t) Derivative Instruments </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company uses derivatives to manage exposure to market risk, primarily foreign currency risk and interest rate risk, and to assist customers with their risk management objectives. The Company uses foreign exchange contracts to manage the foreign exchange rate risk associated with certain foreign currency-denominated assets and liabilities. The objective is to manage the uncertainty of future foreign exchange rate fluctuations. These derivatives provide for a fixed exchange rate which has the effect of reducing or eliminating changes to anticipated cash flows to be received on assets and liabilities denominated in foreign currencies as the result of changes to exchange rates.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our foreign currency derivatives are not designated as accounting hedges and recorded at fair value in "Other assets" and "Accrued interest payable and other liabilities" in the consolidated balance sheet. The changes in fair value of our derivatives and the related interest are recognized in "Noninterest income - other" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank offers interest rate swap products to certain loan customers to allow them to hedge the risk of rising interest rates on their variable-rate loans. When such products are issued, we also enter into an offsetting swap with institutional counterparties to eliminate the interest rate risk to us. These back-to-back swap agreements, which generate fee income for us, are intended to offset each other. We retain the credit risk of the original loan. The net cash flow for us is equal to the interest income received from a variable rate loan originated with the client plus a fee. These swaps are not designated as accounting hedges and are recorded at fair value in "Other assets" and "Accrued interest payable and other liabilities" in the consolidated balance sheets. The changes in fair value are recorded in "Noninterest income - other" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with negotiated credit facilities and certain other services, we may obtain equity warrant assets giving us the right to acquire stock in primarily private, venture-backed companies. We account for equity warrant assets as derivatives when they contain net settlement terms and other qualifying criteria under ASC 815. These equity warrant assets are measured at estimated fair value on a monthly basis and are classified as "Other assets" in the consolidated balance sheets at the time they are obtained. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company applies hedge accounting for qualifying derivative instruments used to manage interest rate risk. A cash flow hedge is a derivative instrument used to manage the variability in future expected cash flows that would otherwise be impacted by movements in interest rates. To quality for hedge accounting, the cash flow hedge must be highly effective at reducing the risk associated with the hedged exposure. The effectiveness of the hedging relationship is documented at inception and is monitored at least quarterly through the life of the transaction. A cash flow hedge that is designated as highly effective is carried at fair value in "Other assets" or "Accrued interest payable and other liabilities" in the consolidated balance sheet with the change in fair value recorded in accumulated other comprehensive loss, net (“AOCI”) and subsequently recognized in earnings in the same period that the hedged forecasted transaction affects earnings. At that time, the amount reclassified from AOCI is presented in the same income statement line item in which the hedged transaction is reported (interest income or expense). If the cash flow hedge becomes ineffective, the change in fair value is reclassified from AOCI to earnings. Cash flows from cash flow hedges are classified as operating activities in the statement of cash flows. We classify both the earnings and cash flow impact from these derivatives consistent with the underlying hedged item.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Derivative instruments expose us to credit risk in the event of nonperformance by counterparties. This risk exposure consists primarily of the termination value of agreements where we are in a favorable position. We manage the credit risk associated with various derivative agreements through counterparty credit review and monitoring procedures.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(u) Comprehensive Income (Loss)</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Comprehensive income (loss) consists of net earnings (loss); changes in the net unrealized gains (losses) on debt securities available‑for‑sale, net; changes in the net unrealized loss on securities transferred to held-to-maturity, net; changes in the fair value of credit-linked notes; and changes in the fair value of cash flow hedges, net, and is presented in the consolidated statements of comprehensive income (loss).</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(v) Earnings (Loss) Per Common Share</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Earnings (loss) per common share (“EPS”) is computed under the two-class method. Basic EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted average number of shares outstanding. Net income (loss) allocated to common stockholders is computed by subtracting income (loss) allocated to participating securities, participating securities dividends, preferred stock dividends and preferred stock redemptions from net income. All unvested restricted stock awards and NVCE shares that contain rights to non-forfeitable dividends are considered participating securities. In the two-class method, the amount of our earnings (loss) available to common stockholders is divided by the weighted average shares outstanding, excluding any unvested restricted stock, for both the basic and diluted earnings (loss) per share. Diluted EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted average number of shares outstanding, adjusted for the dilutive effect, if any, of unvested restricted stock and units and outstanding warrants.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(w) Business Combinations</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Business combinations are accounted for under the acquisition method of accounting in accordance with ASC Topic 805, “</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">.” Under the acquisition method, the acquiring entity in a business combination recognizes 100 percent of the acquired assets and assumed liabilities, regardless of the percentage owned, at their estimated fair values as of the date of acquisition. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. To the extent the fair value of net assets acquired, including other identifiable assets, exceeds the purchase price, a bargain purchase gain is recognized. Assets acquired and liabilities assumed from contingencies must also be recognized at fair value, if the fair value can be determined during the measurement period. Results of operations of an acquired business are included in the consolidated statements of earnings (loss) from the date of acquisition. Acquisition‑related costs, including conversion and restructuring charges, are expensed as incurred.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(x) Business Segments </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We regularly assess our strategic plans, operations, reporting structures and financial information provided to management to identify our reportable segments. Civic, a lending subsidiary we acquired in February 2021, has historically been identified as an operating segment. In the fourth quarter of 2022, Civic met a quantitative threshold which required it to be disclosed as a reportable operating segment. Therefore, we had two reportable operating segments as of December 31, 2022: Commercial Banking and Civic, and a third segment, Other, which was used for inter-segment eliminations. In the first quarter of 2023, we began a restructuring of Civic which included removing most of Civic's top management and transferring day-to-day management of most of Civic's operating functions to managers at the Bank. Due to the restructuring at Civic, discrete financial information is no longer prepared. Our management reporting captures the direct expenses of Civic, however, none of the expenses now being incurred to manage Civic are being directly charged or allocated to Civic. Therefore, it is no longer feasible to produce meaningful, separate full financial statements, and discrete financial information for Civic is no longer prepared or distributed to our chief operating decision maker. Thus, Civic no longer met the criteria to be considered a reportable operating segment beginning as of March 31, 2023. We sold the Civic business in the second quarter of 2023, and we are retaining and servicing the Civic loans on our balance sheet. At December 31, 2023, we operated as one reportable segment - Commercial Banking. The factors considered in making this determination include the nature of products and services offered, geographic regions in which we operate and how information is reviewed by the chief executive officer and other key decision makers. The revised presentation of segment data has been applied retroactively for all periods presented in these consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> (y) Recently Issued Accounting Standards </span></div><div style="margin-bottom:6pt;margin-top:11pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2022-03, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard clarifies that a contractual sale restriction is not considered in measuring an equity security at fair value. The standard also clarifies that an entity cannot recognize a contractual sale restriction as a separate unit of account, such as a contra-asset or liability. The standard requires new disclosures for all entities with equity securities subject to contractual sales restrictions. Additionally, early adoption is permitted.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">January 1, 2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company does not take into account contractual sale restrictions in determining the fair value of its equity securities. The Company expects that this standard will not have a material impact on its consolidated financial statements.</span></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2023-02, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard expands the proportional amortization method to account for investments in all tax equity investments. That accounting method was previously allowed only for low-income housing tax credit ("LIHTC") investments, but now is available, by election, to all tax equity investments that meet five conditions. Under the new guidance, reporting entities can make accounting policy elections on a tax-credit-program-by-tax-credit-program basis, rather than for individual investments or at the reporting entity level. Additionally, early adoption is permitted.</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">January 1, 2024</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company expects that this standard will not have a material impact on its consolidated financial statements.</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">ASU 2023-06, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:112%">Disclosure Improvements - Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard amends certain Subtopics of the ASC to incorporate certain disclosure requirements from SEC Release No. 33-10532, "Disclosure Update and Simplification" that was issued in 2018. The amendments in this standard should be applied prospectively. Early adoption is prohibited.<br/></span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The effective date for each amendment will be the date on which the SEC's removal of the related disclosure from Regulation S-X or Regulation S-K becomes effective.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is evaluating the impact of this standard on its consolidated financial statements.</span></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2023-07, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The standard improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The enhanced segment disclosure requirements apply retrospectively to all prior periods presented in the financial statements. Additionally, early adoption is permitted.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">December 31, 2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company is evaluating the impact of this standard on its consolidated financial statements.</span></td></tr></table></div>
CY2023	us-gaap	Use Of Estimates UseOfEstimates	Use of Estimates<div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period to prepare these consolidated financial statements in conformity with U.S. GAAP. Actual results could differ from those estimates. Material estimates subject to change in the near term include, among other items, the allowance for credit losses (the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments), the carrying value of goodwill and other intangible assets, the fair value of assets and liabilities acquired in business combinations and the related purchase price allocation, and the realization of deferred tax assets. These estimates may be adjusted as more current information becomes available, and any adjustment may be significant.</span></div>
CY2023Q4	banc	Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes	250000	usd
CY2023Q4	banc	Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes	250000	usd
CY2023Q4	banc	Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes	250000	usd
CY2023	us-gaap	Number Of Reportable Segments NumberOfReportableSegments	2	reportable_segment
CY2022	us-gaap	Number Of Reportable Segments NumberOfReportableSegments	1	reportable_segment
CY2023Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	24.60
CY2023Q4	us-gaap	Business Combination Recognized Identifiable Assets Acquired Goodwill And Liabilities Assumed Net BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet	464377000	usd
CY2023	us-gaap	Goodwill Transfers GoodwillTransfers	198627000	usd
CY2023	us-gaap	Goodwill Transfers GoodwillTransfers	198600000	usd
CY2023Q4	banc	Principal Of Pcd Loans Acquired PrincipalOfPCDLoansAcquired	1700000000	usd
CY2023Q4	banc	Principal Of Pcd Loans Acquired PrincipalOfPCDLoansAcquired	1713572000	usd
CY2023Q4	banc	Pcd Allowance For Credit Losses At Acquisition PCDAllowanceForCreditLossesAtAcquisition	-25623000	usd
CY2023Q4	banc	Non Credit Discount On Pcd Loans NonCreditDiscountOnPCDLoans	-154498000	usd
CY2023Q4	banc	Fair Value Of Pcd Loans FairValueOfPCDLoans	1533451000	usd
CY2023Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	0	usd
CY2022Q4	us-gaap	Restricted Cash And Cash Equivalents RestrictedCashAndCashEquivalents	0	usd
CY2023Q4	banc	Pledged Cashfor Derivative Contracts PledgedCashforDerivativeContracts	3300000	usd
CY2022Q4	banc	Pledged Cashfor Derivative Contracts PledgedCashforDerivativeContracts	2700000	usd
CY2022Q3	banc	Cash Collateral Borrowed Credit Link Notes Issuance CashCollateralBorrowedCreditLinkNotesIssuance	132800000	usd
CY2023	us-gaap	Other Comprehensive Income Reclassification Adjustment For Held To Maturity Transferred To Available For Sale Securities Before Tax OtherComprehensiveIncomeReclassificationAdjustmentForHeldToMaturityTransferredToAvailableForSaleSecuritiesBeforeTax	-218300000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	2699255000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Allowance For Credit Loss DebtSecuritiesAvailableForSaleAllowanceForCreditLoss	199000	usd
CY2023Q4	banc	Debt Securities Available For Sale Net Carrying Amount DebtSecuritiesAvailableForSaleNetCarryingAmount	2699056000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	262000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	352454000	usd
CY2023Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	2346864000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	5654617000	usd
CY2022Q4	us-gaap	Debt Securities Available For Sale Allowance For Credit Loss DebtSecuritiesAvailableForSaleAllowanceForCreditLoss	0	usd
CY2022Q4	banc	Debt Securities Available For Sale Net Carrying Amount DebtSecuritiesAvailableForSaleNetCarryingAmount	5654617000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	6000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	811136000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	4843487000	usd
CY2023	us-gaap	Debt Securities Available For Sale Realized Gain DebtSecuritiesAvailableForSaleRealizedGain	0	usd
CY2022	us-gaap	Debt Securities Available For Sale Realized Gain DebtSecuritiesAvailableForSaleRealizedGain	6032000	usd
CY2021	us-gaap	Debt Securities Available For Sale Realized Gain DebtSecuritiesAvailableForSaleRealizedGain	1680000	usd
CY2023	us-gaap	Debt Securities Available For Sale Realized Loss DebtSecuritiesAvailableForSaleRealizedLoss	442413000	usd
CY2022	us-gaap	Debt Securities Available For Sale Realized Loss DebtSecuritiesAvailableForSaleRealizedLoss	56353000	usd
CY2021	us-gaap	Debt Securities Available For Sale Realized Loss DebtSecuritiesAvailableForSaleRealizedLoss	65000	usd
CY2023	us-gaap	Realized Investment Gains Losses RealizedInvestmentGainsLosses	-442413000	usd
CY2022	us-gaap	Realized Investment Gains Losses RealizedInvestmentGainsLosses	-50321000	usd
CY2021	us-gaap	Realized Investment Gains Losses RealizedInvestmentGainsLosses	1615000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	0	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	0	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	2298565000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	352454000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position DebtSecuritiesAvailableForSaleUnrealizedLossPosition	2298565000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	352454000	usd
CY2022Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	1057030000	usd
CY2022Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	101408000	usd

CY2023Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

5377576000

usd

CY2022Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

2240222000

usd

CY2021Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

4057234000

usd

CY2023

us-gaap

Interest Paid Net

InterestPaidNet

1063981000

usd

CY2022

us-gaap

Interest Paid Net

InterestPaidNet

238377000

usd

CY2023

us-gaap

Business Combination Acquisition Related Costs

BusinessCombinationAcquisitionRelatedCosts

142633000

usd

CY2022

us-gaap

Business Combination Acquisition Related Costs

BusinessCombinationAcquisitionRelatedCosts

5703000

usd

CY2021

us-gaap

Business Combination Acquisition Related Costs

BusinessCombinationAcquisitionRelatedCosts

9415000

usd

CY2023

us-gaap

Other Noninterest Expense

OtherNoninterestExpense

150026000

usd

CY2022

us-gaap

Other Noninterest Expense

OtherNoninterestExpense

47995000

usd

CY2023

us-gaap

Noninterest Expense

NoninterestExpense

2458181000

usd

CY2022

us-gaap

Noninterest Expense

NoninterestExpense

773521000

usd

CY2021

us-gaap

Noninterest Expense

NoninterestExpense

637417000

usd

CY2021

us-gaap

Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest

IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

822334000

usd

CY2022Q2

banc

Preferred Stock Ownership Interest Percentage

PreferredStockOwnershipInterestPercentage

0.025

CY2023Q4

us-gaap

Operating Lease Right Of Use Asset Statement Of Financial Position Extensible List

OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList

http://fasb.org/us-gaap/2023#LoansAndLeasesReceivableGrossCarryingAmount

CY2022Q4

us-gaap

Operating Lease Right Of Use Asset Statement Of Financial Position Extensible List

OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList

http://fasb.org/us-gaap/2023#LoansAndLeasesReceivableGrossCarryingAmount

CY2022Q4

us-gaap

Operating Lease Liability Statement Of Financial Position Extensible List

OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList

http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities

CY2023Q4

us-gaap

Operating Lease Liability Statement Of Financial Position Extensible List

OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList

http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities

CY2023Q4

us-gaap

Derivative Asset Statement Of Financial Position Extensible Enumeration

DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration

http://fasb.org/us-gaap/2023#OtherAssets

CY2022Q4

us-gaap

Derivative Asset Statement Of Financial Position Extensible Enumeration

DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration

http://fasb.org/us-gaap/2023#OtherAssets

CY2022Q4

us-gaap

Derivative Liability Statement Of Financial Position Extensible Enumeration

DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration

http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities

CY2023Q4

us-gaap

Derivative Liability Statement Of Financial Position Extensible Enumeration

DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration

http://fasb.org/us-gaap/2023#AccruedLiabilitiesAndOtherLiabilities

CY2023

banc

Vestingperiodoftimebasedrestrictedstocklowerlimit

P3Y0M0D

CY2022Q2

banc

Preferred Stock Ownership Interest Percentage

PreferredStockOwnershipInterestPercentage

0.025

CY2023

dei

Document Transition Report

DocumentTransitionReport

false

CY2023

dei

Document Period End Date

DocumentPeriodEndDate

2023-12-31

CY2023

dei

Entity Shell Company

EntityShellCompany

false

CY2023

dei

Document Fin Stmt Error Correction Flag

DocumentFinStmtErrorCorrectionFlag

false

CY2023

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

39800000

usd

CY2023Q4

us-gaap

Tier One Leverage Capital Required For Capital Adequacy To Average Assets

TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets

0.0400

rate

CY2023Q4

us-gaap

Tier One Leverage Capital Required To Be Well Capitalized To Average Assets

TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets

0.0500

rate

CY2023Q4

us-gaap

Banking Regulation Common Equity Tier One Risk Based Capital Ratio Capital Adequacy Minimum

BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioCapitalAdequacyMinimum

0.0450

rate

CY2023Q4

us-gaap

Banking Regulation Common Equity Tier One Risk Based Capital Ratio Well Capitalized Minimum

BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioWellCapitalizedMinimum

0.0650

rate

CY2023Q4

us-gaap

Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets

0.0600

rate

CY2023Q4

us-gaap

Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.0800

rate

CY2023Q4

us-gaap

Capital Required For Capital Adequacy To Risk Weighted Assets

CapitalRequiredForCapitalAdequacyToRiskWeightedAssets

0.0800

rate

CY2023Q4

us-gaap

Capital Required To Be Well Capitalized To Risk Weighted Assets

CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.1000

rate

CY2023Q4

us-gaap

Subordinated Debt

SubordinatedDebt

936600000

usd

CY2023Q4

banc

Tier One Capital Trust Preferred Securities Capital Portion

TierOneCapitalTrustPreferredSecuritiesCapitalPortion

131000000

usd

CY2023Q4

banc

Tier Two Capital Trust Preferred Securities Capital Portion

TierTwoCapitalTrustPreferredSecuritiesCapitalPortion

790800000

usd

CY2023Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

202427000

usd

CY2022Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

212273000

usd

CY2023Q4

us-gaap

Interest Bearing Deposits In Banks

InterestBearingDepositsInBanks

5175149000

usd

CY2022Q4

us-gaap

Interest Bearing Deposits In Banks

InterestBearingDepositsInBanks

2027949000

usd

CY2023Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

5377576000

usd

CY2022Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

2240222000

usd

CY2023Q4

us-gaap

Available For Sale Debt Securities Amortized Cost Basis

AvailableForSaleDebtSecuritiesAmortizedCostBasis

2699255000

usd

CY2022Q4

us-gaap

Available For Sale Debt Securities Amortized Cost Basis

AvailableForSaleDebtSecuritiesAmortizedCostBasis

5654617000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

2346864000

usd

CY2022Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

4843487000

usd

CY2023Q4

us-gaap

Held To Maturity Securities Fair Value

HeldToMaturitySecuritiesFairValue

2168316000

usd

CY2022Q4

us-gaap

Held To Maturity Securities Fair Value

HeldToMaturitySecuritiesFairValue

2110472000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest After Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestAfterAllowanceForCreditLoss

2287291000

usd

CY2022Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest After Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestAfterAllowanceForCreditLoss

2269135000

usd

CY2023Q4

us-gaap

Federal Home Loan Bank Stock

FederalHomeLoanBankStock

126346000

usd

CY2022Q4

us-gaap

Federal Home Loan Bank Stock

FederalHomeLoanBankStock

34290000

usd

CY2023Q4

us-gaap

Investments

4760501000

usd

CY2022Q4

us-gaap

Investments

7146912000

usd

CY2023Q4

us-gaap

Loans Receivable Held For Sale Amount

LoansReceivableHeldForSaleAmount

122757000

usd

CY2022Q4

us-gaap

Loans Receivable Held For Sale Amount

LoansReceivableHeldForSaleAmount

65076000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Gross Carrying Amount

LoansAndLeasesReceivableGrossCarryingAmount

25534730000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Gross Carrying Amount

LoansAndLeasesReceivableGrossCarryingAmount

28726016000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Deferred Income

LoansAndLeasesReceivableDeferredIncome

45043000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Deferred Income

LoansAndLeasesReceivableDeferredIncome

116887000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

281687000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

200732000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Reported Amount

LoansAndLeasesReceivableNetReportedAmount

25208000000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Reported Amount

LoansAndLeasesReceivableNetReportedAmount

28408397000

usd

CY2023Q4

banc

Equipment Leased To Others Under Operating Leases

EquipmentLeasedToOthersUnderOperatingLeases

344325000

usd

CY2022Q4

banc

Equipment Leased To Others Under Operating Leases

EquipmentLeasedToOthersUnderOperatingLeases

404245000

usd

CY2023Q4

us-gaap

Property Plant And Equipment Net

PropertyPlantAndEquipmentNet

146798000

usd

CY2022Q4

us-gaap

Property Plant And Equipment Net

PropertyPlantAndEquipmentNet

54315000

usd

CY2023Q4

us-gaap

Other Real Estate And Foreclosed Assets

OtherRealEstateAndForeclosedAssets

339643000

usd

CY2022Q4

us-gaap

Other Real Estate And Foreclosed Assets

OtherRealEstateAndForeclosedAssets

207797000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense

DeferredTaxAssetsTaxDeferredExpense

739111000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense

DeferredTaxAssetsTaxDeferredExpense

281848000

usd

CY2023Q4

us-gaap

Goodwill

198627000

usd

CY2022Q4

us-gaap

Goodwill

1376736000

usd

CY2023Q4

banc

Finite Lived Core Deposits Customer Relations Net

FiniteLivedCoreDepositsCustomerRelationsNet

165477000

usd

CY2022Q4

banc

Finite Lived Core Deposits Customer Relations Net

FiniteLivedCoreDepositsCustomerRelationsNet

31381000

usd

CY2023Q4

us-gaap

Other Assets

OtherAssets

1131249000

usd

CY2022Q4

us-gaap

Other Assets

OtherAssets

1012007000

usd

CY2023Q4

us-gaap

Assets

38534064000

usd

CY2022Q4

us-gaap

Assets

41228936000

usd

CY2023Q4

us-gaap

Noninterest Bearing Deposit Liabilities

NoninterestBearingDepositLiabilities

7774254000

usd

CY2022Q4

us-gaap

Noninterest Bearing Deposit Liabilities

NoninterestBearingDepositLiabilities

11212357000

usd

CY2023Q4

us-gaap

Interest Bearing Deposit Liabilities

InterestBearingDepositLiabilities

22627515000

usd

CY2022Q4

us-gaap

Interest Bearing Deposit Liabilities

InterestBearingDepositLiabilities

22723977000

usd

CY2023Q4

us-gaap

Deposits

30401769000

usd

CY2022Q4

us-gaap

Deposits

33936334000

usd

CY2023Q4

banc

Other Borrowings Fair Value Disclosure

OtherBorrowingsFairValueDisclosure

123116000

usd

CY2022Q4

banc

Other Borrowings Fair Value Disclosure

OtherBorrowingsFairValueDisclosure

132030000

usd

CY2023Q4

us-gaap

Long Term Debt

LongTermDebt

2911322000

usd

CY2022Q4

us-gaap

Long Term Debt

LongTermDebt

1764030000

usd

CY2023Q4

banc

Subordinated Debentures

SubordinatedDebentures

936599000

usd

CY2022Q4

banc

Subordinated Debentures

SubordinatedDebentures

867087000

usd

CY2023Q4

us-gaap

Accrued Liabilities And Other Liabilities

AccruedLiabilitiesAndOtherLiabilities

893609000

usd

CY2022Q4

us-gaap

Accrued Liabilities And Other Liabilities

AccruedLiabilitiesAndOtherLiabilities

710954000

usd

CY2023Q4

us-gaap

Liabilities

35143299000

usd

CY2022Q4

us-gaap

Liabilities

37278405000

usd

CY2023Q4

us-gaap

Commitments And Contingencies

CommitmentsAndContingencies

usd

CY2022Q4

us-gaap

Commitments And Contingencies

CommitmentsAndContingencies

usd

CY2023Q4

us-gaap

Preferred Stock Value

PreferredStockValue

498516000

usd

CY2022Q4

us-gaap

Preferred Stock Value

PreferredStockValue

498516000

usd

CY2023Q4

us-gaap

Common Stock Par Or Stated Value Per Share

CommonStockParOrStatedValuePerShare

0.01

CY2023Q4

us-gaap

Common Stock Shares Issued

CommonStockSharesIssued

157651752

shares

CY2023Q4

us-gaap

Common Stock Shares Outstanding

CommonStockSharesOutstanding

156790349

shares

CY2022Q4

us-gaap

Common Stock Shares Issued

CommonStockSharesIssued

78973869

shares

CY2022Q4

us-gaap

Common Stock Shares Outstanding

CommonStockSharesOutstanding

77393448

shares

CY2023Q4

us-gaap

Additional Paid In Capital

AdditionalPaidInCapital

3840974000

usd

CY2022Q4

us-gaap

Additional Paid In Capital

AdditionalPaidInCapital

2821064000

usd

CY2023Q4

us-gaap

Retained Earnings Accumulated Deficit

RetainedEarningsAccumulatedDeficit

-518301000

usd

CY2022Q4

us-gaap

Retained Earnings Accumulated Deficit

RetainedEarningsAccumulatedDeficit

1420624000

usd

CY2023Q4

us-gaap

Accumulated Other Comprehensive Income Loss Net Of Tax

AccumulatedOtherComprehensiveIncomeLossNetOfTax

-432114000

usd

CY2022Q4

us-gaap

Accumulated Other Comprehensive Income Loss Net Of Tax

AccumulatedOtherComprehensiveIncomeLossNetOfTax

-790903000

usd

CY2023Q4

us-gaap

Stockholders Equity

StockholdersEquity

3390765000

usd

CY2022Q4

us-gaap

Stockholders Equity

StockholdersEquity

3950531000

usd

CY2023Q4

us-gaap

Liabilities And Stockholders Equity

LiabilitiesAndStockholdersEquity

38534064000

usd

CY2022Q4

us-gaap

Liabilities And Stockholders Equity

LiabilitiesAndStockholdersEquity

41228936000

usd

CY2023

us-gaap

Interest And Fee Income Loans And Leases

InterestAndFeeIncomeLoansAndLeases

1496357000

usd

CY2022

us-gaap

Interest And Fee Income Loans And Leases

InterestAndFeeIncomeLoansAndLeases

1312580000

usd

CY2021

us-gaap

Interest And Fee Income Loans And Leases

InterestAndFeeIncomeLoansAndLeases

996457000

usd

CY2023

us-gaap

Interest And Dividend Income Securities

InterestAndDividendIncomeSecurities

174996000

usd

CY2022

us-gaap

Interest And Dividend Income Securities

InterestAndDividendIncomeSecurities

209751000

usd

CY2021

us-gaap

Interest And Dividend Income Securities

InterestAndDividendIncomeSecurities

153468000

usd

CY2023

us-gaap

Interest Income Deposits With Financial Institutions

InterestIncomeDepositsWithFinancialInstitutions

299647000

usd

CY2022

us-gaap

Interest Income Deposits With Financial Institutions

InterestIncomeDepositsWithFinancialInstitutions

34158000

usd

CY2021

us-gaap

Interest Income Deposits With Financial Institutions

InterestIncomeDepositsWithFinancialInstitutions

8804000

usd

CY2023

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1971000000

usd

CY2022

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1556489000

usd

CY2021

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1158729000

usd

CY2023

us-gaap

Interest Expense Deposits

InterestExpenseDeposits

748423000

usd

CY2022

us-gaap

Interest Expense Deposits

InterestExpenseDeposits

200449000

usd

CY2021

us-gaap

Interest Expense Deposits

InterestExpenseDeposits

27808000

usd

CY2023

us-gaap

Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term

InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm

416744000

usd

CY2022

us-gaap

Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term

InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm

25645000

usd

CY2021

us-gaap

Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term

InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm

623000

usd

CY2023

us-gaap

Interest Expense Subordinated Notes And Debentures

InterestExpenseSubordinatedNotesAndDebentures

58705000

usd

CY2022

us-gaap

Interest Expense Subordinated Notes And Debentures

InterestExpenseSubordinatedNotesAndDebentures

39633000

usd

CY2021

us-gaap

Interest Expense Subordinated Notes And Debentures

InterestExpenseSubordinatedNotesAndDebentures

26474000

usd

CY2023

us-gaap

Interest Expense

InterestExpense

1223872000

usd

CY2022

us-gaap

Interest Expense

InterestExpense

265727000

usd

CY2021

us-gaap

Interest Expense

InterestExpense

54905000

usd

CY2023

us-gaap

Interest Income Expense Net

InterestIncomeExpenseNet

747128000

usd

CY2022

us-gaap

Interest Income Expense Net

InterestIncomeExpenseNet

1290762000

usd

CY2021

us-gaap

Interest Income Expense Net

InterestIncomeExpenseNet

1103824000

usd

CY2023

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

52000000

usd

CY2022

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

24500000

usd

CY2021

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

-162000000

usd

CY2023

us-gaap

Interest Income Expense After Provision For Loan Loss

InterestIncomeExpenseAfterProvisionForLoanLoss

695128000

usd

CY2022

us-gaap

Interest Income Expense After Provision For Loan Loss

InterestIncomeExpenseAfterProvisionForLoanLoss

1266262000

usd

CY2021

us-gaap

Interest Income Expense After Provision For Loan Loss

InterestIncomeExpenseAfterProvisionForLoanLoss

1265824000

usd

CY2023

banc

Feesand Commissions Other1

FeesandCommissionsOther1

38086000

usd

CY2022

banc

Feesand Commissions Other1

FeesandCommissionsOther1

43635000

usd

CY2021

banc

Feesand Commissions Other1

FeesandCommissionsOther1

42287000

usd

CY2023

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

63167000

usd

CY2022

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

50586000

usd

CY2021

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

45746000

usd

CY2023

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

16468000

usd

CY2022

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

13991000

usd

CY2021

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

13269000

usd

CY2023

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

-161346000

usd

CY2022

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

518000

usd

CY2021

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

1733000

usd

CY2023

us-gaap

Gain Loss On Investments

GainLossOnInvestments

-442413000

usd

CY2022

us-gaap

Gain Loss On Investments

GainLossOnInvestments

-50321000

usd

CY2021

us-gaap

Gain Loss On Investments

GainLossOnInvestments

1615000

usd

CY2023

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

15731000

usd

CY2022

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

-3389000

usd

CY2021

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

23115000

usd

CY2023

banc

Warrant Income

WarrantIncome

-718000

usd

CY2022

banc

Warrant Income

WarrantIncome

2490000

usd

CY2021

banc

Warrant Income

WarrantIncome

49341000

usd

CY2023

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

-8461000

usd

CY2022

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2021

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2023

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

31201000

usd

CY2022

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

17317000

usd

CY2021

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

16821000

usd

CY2021

us-gaap

Noninterest Income

NoninterestIncome

193927000

usd

CY2023

us-gaap

Occupancy Net

OccupancyNet

61668000

usd

CY2022

us-gaap

Occupancy Net

OccupancyNet

60964000

usd

CY2021

us-gaap

Occupancy Net

OccupancyNet

58422000

usd

CY2023

banc

Lease Equipment Depreciation

LeaseEquipmentDepreciation

34243000

usd

CY2022

banc

Lease Equipment Depreciation

LeaseEquipmentDepreciation

35658000

usd

CY2021

banc

Lease Equipment Depreciation

LeaseEquipmentDepreciation

35755000

usd

CY2023

us-gaap

Information Technology And Data Processing

InformationTechnologyAndDataProcessing

44252000

usd

CY2022

us-gaap

Information Technology And Data Processing

InformationTechnologyAndDataProcessing

38177000

usd

CY2021

us-gaap

Information Technology And Data Processing

InformationTechnologyAndDataProcessing

30277000

usd

CY2021

us-gaap

Federal Deposit Insurance Corporation Premium Expense

FederalDepositInsuranceCorporationPremiumExpense

17365000

usd

CY2023

us-gaap

Professional Fees

ProfessionalFees

24623000

usd

CY2022

us-gaap

Professional Fees

ProfessionalFees

30278000

usd

CY2021

us-gaap

Professional Fees

ProfessionalFees

21492000

usd

CY2023

banc

Customer Related Expense

CustomerRelatedExpense

124104000

usd

CY2022

banc

Customer Related Expense

CustomerRelatedExpense

55273000

usd

CY2021

banc

Customer Related Expense

CustomerRelatedExpense

20504000

usd

CY2023

banc

Loan Expense

LoanExpense

20458000

usd

CY2022

banc

Loan Expense

LoanExpense

24572000

usd

CY2021

banc

Loan Expense

LoanExpense

17031000

usd

CY2022

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

29000000

usd

CY2021

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

0

usd

CY2021

us-gaap

Other Noninterest Expense

OtherNoninterestExpense

45972000

usd

CY2023

us-gaap

Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest

IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

-2211338000

usd

CY2022

us-gaap

Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest

IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

567568000

usd

CY2023

us-gaap

Income Tax Expense Benefit

IncomeTaxExpenseBenefit

-312201000

usd

CY2022

us-gaap

Income Tax Expense Benefit

IncomeTaxExpenseBenefit

143955000

usd

CY2021

us-gaap

Income Tax Expense Benefit

IncomeTaxExpenseBenefit

215375000

usd

CY2023

us-gaap

Net Income Loss

NetIncomeLoss

-1899137000

usd

CY2022

us-gaap

Net Income Loss

NetIncomeLoss

423613000

usd

CY2021

us-gaap

Net Income Loss

NetIncomeLoss

606959000

usd

CY2023

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

39788000

usd

CY2022

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

19339000

usd

CY2021

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

0

usd

CY2023

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

-1938925000

usd

CY2023

us-gaap

Net Income Loss Available To Common Stockholders Diluted

NetIncomeLossAvailableToCommonStockholdersDiluted

-1938925000

usd

CY2022

us-gaap

Net Income Loss Available To Common Stockholders Diluted

NetIncomeLossAvailableToCommonStockholdersDiluted

404274000

usd

CY2022

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

404274000

usd

CY2021

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

606959000

usd

CY2021

us-gaap

Net Income Loss Available To Common Stockholders Diluted

NetIncomeLossAvailableToCommonStockholdersDiluted

606959000

usd

CY2023

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

-22.71

CY2022

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

5.14

CY2021

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

7.76

CY2023

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

-22.71

CY2022

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

5.14

CY2021

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

7.76

CY2023

us-gaap

Net Income Loss

NetIncomeLoss

-1899137000

usd

CY2022

us-gaap

Net Income Loss

NetIncomeLoss

423613000

usd

CY2021

us-gaap

Net Income Loss

NetIncomeLoss

606959000

usd

CY2023

us-gaap

Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax

OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax

16525000

usd

CY2022

us-gaap

Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax

OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax

-952391000

usd

CY2021

us-gaap

Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax

OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax

-146066000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax

3938000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax

-262049000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Before Reclassification Adjustments Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesBeforeReclassificationAdjustmentsTax

-40677000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax

12587000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax

-690342000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Reclassification Adjustments Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax

-105389000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax

-442413000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax

-50321000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax

1615000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax

-120797000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax

-12397000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax

449000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax

-321616000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax

-37924000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax

OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax

1166000

usd

CY2023

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1

0

usd

CY2022

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1

218326000

usd

CY2021

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss After Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossAfterTax1

0

usd

CY2023

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1

-31895000

usd

CY2022

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1

-18191000

usd

CY2021

banc

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Before Tax1

OCIDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAOCIForAmortizationOfGainLossBeforeTax1

0

usd

CY2023

us-gaap

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax

OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax

-8835000

usd

CY2022

us-gaap

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax

OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax

-4318000

usd

CY2021

us-gaap

Oci Debt Securities Available For Sale Transfer To Held To Maturity Adjustment From Aoci For Amortization Of Gain Loss Tax

OciDebtSecuritiesAvailableForSaleTransferToHeldToMaturityAdjustmentFromAociForAmortizationOfGainLossTax

0

usd

CY2023

banc

Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax

AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax

23060000

usd

CY2022

banc

Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax

AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax

13873000

usd

CY2021

banc

Amortization Of Unrealized Net Loss On Securities Transferred From Available For Sale To Held To Maturity Net Of Tax

AmortizationOfUnrealizedNetLossOnSecuritiesTransferredFromAvailableForSaleToHeldToMaturityNetOfTax

0

usd

CY2023

banc

Change In Fair Value Of Credit Linked Notes

ChangeInFairValueOfCreditLinkedNotes

7794000

usd

CY2022

banc

Change In Fair Value Of Credit Linked Notes

ChangeInFairValueOfCreditLinkedNotes

0

usd

CY2021

banc

Change In Fair Value Of Credit Linked Notes

ChangeInFairValueOfCreditLinkedNotes

0

usd

CY2023

banc

Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes

IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes

-2211000

usd

CY2022

banc

Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes

IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes

0

usd

CY2021

banc

Income Tax Expense Related To Change In Fair Value Of Credit Linked Notes

IncomeTaxExpenseRelatedToChangeInFairValueOfCreditLinkedNotes

0

usd

CY2023

us-gaap

Amortization Of Intangible Assets

AmortizationOfIntangibleAssets

11419000

usd

CY2022

us-gaap

Amortization Of Intangible Assets

AmortizationOfIntangibleAssets

13576000

usd

CY2021

us-gaap

Amortization Of Intangible Assets

AmortizationOfIntangibleAssets

12734000

usd

CY2023

us-gaap

Operating Lease Right Of Use Asset Amortization Expense

OperatingLeaseRightOfUseAssetAmortizationExpense

27176000

usd

CY2023

banc

Change In Fair Value Of Credit Linked Notes Net Of Tax

ChangeInFairValueOfCreditLinkedNotesNetOfTax

5583000

usd

CY2022

banc

Change In Fair Value Of Credit Linked Notes Net Of Tax

ChangeInFairValueOfCreditLinkedNotesNetOfTax

0

usd

CY2021

banc

Change In Fair Value Of Credit Linked Notes Net Of Tax

ChangeInFairValueOfCreditLinkedNotesNetOfTax

0

usd

CY2023

us-gaap

Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax

UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax

-5714000

usd

CY2022

us-gaap

Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax

UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax

0

usd

CY2021

us-gaap

Unrealized Gain Loss On Price Risk Cash Flow Derivatives Before Tax

UnrealizedGainLossOnPriceRiskCashFlowDerivativesBeforeTax

0

usd

CY2023

us-gaap

Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax

OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax

-1657000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax

OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax

0

usd

CY2021

us-gaap

Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification Tax

OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationTax

0

usd

CY2023

us-gaap

Unrealized Gain Loss On Cash Flow Hedging Instruments

UnrealizedGainLossOnCashFlowHedgingInstruments

-4057000

usd

CY2022

us-gaap

Unrealized Gain Loss On Cash Flow Hedging Instruments

UnrealizedGainLossOnCashFlowHedgingInstruments

0

usd

CY2021

us-gaap

Unrealized Gain Loss On Cash Flow Hedging Instruments

UnrealizedGainLossOnCashFlowHedgingInstruments

0

usd

CY2023

us-gaap

Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent

OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent

358789000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent

OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent

-856871000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent

OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent

-106555000

usd

CY2023

us-gaap

Comprehensive Income Net Of Tax

ComprehensiveIncomeNetOfTax

-1540348000

usd

CY2022

us-gaap

Comprehensive Income Net Of Tax

ComprehensiveIncomeNetOfTax

-433258000

usd

CY2021

us-gaap

Comprehensive Income Net Of Tax

ComprehensiveIncomeNetOfTax

500404000

usd

CY2020Q4

us-gaap

Stockholders Equity

StockholdersEquity

3594951000

usd

CY2021

us-gaap

Net Income Loss

NetIncomeLoss

606959000

usd

CY2021

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax

-106555000

usd

CY2021

us-gaap

Stock Granted During Period Value Sharebased Compensation

StockGrantedDuringPeriodValueSharebasedCompensation

32223000

usd

CY2021

us-gaap

Restricted Stock Award Forfeitures

RestrictedStockAwardForfeitures

8505000

usd

CY2023

us-gaap

Common Stock Dividends Per Share Declared

CommonStockDividendsPerShareDeclared

2.06

CY2021

us-gaap

Dividends Common Stock Cash

DividendsCommonStockCash

119443000

usd

CY2021Q4

us-gaap

Stockholders Equity

StockholdersEquity

3999630000

usd

CY2022

us-gaap

Net Income Loss

NetIncomeLoss

423613000

usd

CY2022

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax

-856871000

usd

CY2022

us-gaap

Stock Granted During Period Value Sharebased Compensation

StockGrantedDuringPeriodValueSharebasedCompensation

34769000

usd

CY2022

us-gaap

Restricted Stock Award Forfeitures

RestrictedStockAwardForfeitures

9531000

usd

CY2022

us-gaap

Preferred Stock Dividends Per Share Declared

PreferredStockDividendsPerShareDeclared

0.94

CY2022

us-gaap

Dividends Preferred Stock

DividendsPreferredStock

19339000

usd

CY2022

us-gaap

Common Stock Dividends Per Share Declared

CommonStockDividendsPerShareDeclared

1.52

CY2022

us-gaap

Dividends Common Stock Cash

DividendsCommonStockCash

120256000

usd

CY2022Q4

us-gaap

Stockholders Equity

StockholdersEquity

3950531000

usd

CY2023

us-gaap

Net Income Loss

NetIncomeLoss

-1899137000

usd

CY2023

us-gaap

Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax

OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax

358789000

usd

CY2023

us-gaap

Stock Granted During Period Value Sharebased Compensation

StockGrantedDuringPeriodValueSharebasedCompensation

28697000

usd

CY2023

us-gaap

Restricted Stock Award Forfeitures

RestrictedStockAwardForfeitures

5419000

usd

CY2023

us-gaap

Preferred Stock Dividends Per Share Declared

PreferredStockDividendsPerShareDeclared

1.92

CY2023

us-gaap

Dividends Preferred Stock

DividendsPreferredStock

39788000

usd

CY2021

us-gaap

Common Stock Dividends Per Share Declared

CommonStockDividendsPerShareDeclared

0.53

CY2023

us-gaap

Dividends Common Stock Cash

DividendsCommonStockCash

48881000

usd

CY2023Q4

us-gaap

Stockholders Equity

StockholdersEquity

3390765000

usd

CY2023

us-gaap

Profit Loss

ProfitLoss

-1899137000

usd

CY2022

us-gaap

Profit Loss

ProfitLoss

423613000

usd

CY2021

us-gaap

Profit Loss

ProfitLoss

606959000

usd

CY2023

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

1376736000

usd

CY2022

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

29000000

usd

CY2021

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

0

usd

CY2023

us-gaap

Depreciation Amortization And Accretion Net

DepreciationAmortizationAndAccretionNet

52691000

usd

CY2022

us-gaap

Depreciation Amortization And Accretion Net

DepreciationAmortizationAndAccretionNet

53595000

usd

CY2021

us-gaap

Depreciation Amortization And Accretion Net

DepreciationAmortizationAndAccretionNet

52195000

usd

CY2022

us-gaap

Operating Lease Right Of Use Asset Amortization Expense

OperatingLeaseRightOfUseAssetAmortizationExpense

30228000

usd

CY2021

us-gaap

Operating Lease Right Of Use Asset Amortization Expense

OperatingLeaseRightOfUseAssetAmortizationExpense

30406000

usd

CY2023

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

52000000

usd

CY2023

us-gaap

Accretion Amortization Of Discounts And Premiums Investments

AccretionAmortizationOfDiscountsAndPremiumsInvestments

-37488000

usd

CY2022

us-gaap

Accretion Amortization Of Discounts And Premiums Investments

AccretionAmortizationOfDiscountsAndPremiumsInvestments

-52749000

usd

CY2021

us-gaap

Accretion Amortization Of Discounts And Premiums Investments

AccretionAmortizationOfDiscountsAndPremiumsInvestments

-44197000

usd

CY2022

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

24500000

usd

CY2021

us-gaap

Provision For Loan Losses Expensed

ProvisionForLoanLossesExpensed

-162000000

usd

CY2023

us-gaap

Gains Losses On Sales Of Other Real Estate

GainsLossesOnSalesOfOtherRealEstate

586000

usd

CY2022

us-gaap

Gains Losses On Sales Of Other Real Estate

GainsLossesOnSalesOfOtherRealEstate

3470000

usd

CY2021

us-gaap

Gains Losses On Sales Of Other Real Estate

GainsLossesOnSalesOfOtherRealEstate

406000

usd

CY2023

banc

Provision For Losses On Foreclosed Assets

ProvisionForLossesOnForeclosedAssets

1992000

usd

CY2022

banc

Provision For Losses On Foreclosed Assets

ProvisionForLossesOnForeclosedAssets

29000

usd

CY2021

banc

Provision For Losses On Foreclosed Assets

ProvisionForLossesOnForeclosedAssets

14000

usd

CY2023

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

-161346000

usd

CY2022

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

518000

usd

CY2021

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

1733000

usd

CY2023

us-gaap

Gain Loss On Sale Of Property Plant Equipment

GainLossOnSaleOfPropertyPlantEquipment

571000

usd

CY2022

us-gaap

Gain Loss On Sale Of Property Plant Equipment

GainLossOnSaleOfPropertyPlantEquipment

-104000

usd

CY2021

us-gaap

Gain Loss On Sale Of Property Plant Equipment

GainLossOnSaleOfPropertyPlantEquipment

-74000

usd

CY2023

us-gaap

Gain Loss On Sale Of Investments

GainLossOnSaleOfInvestments

-442413000

usd

CY2022

us-gaap

Gain Loss On Sale Of Investments

GainLossOnSaleOfInvestments

-50321000

usd

CY2021

us-gaap

Gain Loss On Sale Of Investments

GainLossOnSaleOfInvestments

1615000

usd

CY2023

us-gaap

Gain Loss On Sale Of Insurance Block

GainLossOnSaleOfInsuranceBlock

416000

usd

CY2022

us-gaap

Gain Loss On Sale Of Insurance Block

GainLossOnSaleOfInsuranceBlock

0

usd

CY2021

us-gaap

Gain Loss On Sale Of Insurance Block

GainLossOnSaleOfInsuranceBlock

491000

usd

CY2023

banc

Unrealized Gain Losson Derivativesand Foreign Currencies Net

UnrealizedGainLossonDerivativesandForeignCurrenciesNet

-5629000

usd

CY2022

banc

Unrealized Gain Losson Derivativesand Foreign Currencies Net

UnrealizedGainLossonDerivativesandForeignCurrenciesNet

1089000

usd

CY2021

banc

Unrealized Gain Losson Derivativesand Foreign Currencies Net

UnrealizedGainLossonDerivativesandForeignCurrenciesNet

1134000

usd

CY2023

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

-8461000

usd

CY2022

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2021

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2023

us-gaap

Increase Decrease In Other Operating Assets

IncreaseDecreaseInOtherOperatingAssets

214614000

usd

CY2022

us-gaap

Increase Decrease In Other Operating Assets

IncreaseDecreaseInOtherOperatingAssets

83666000

usd

CY2021

us-gaap

Increase Decrease In Other Operating Assets

IncreaseDecreaseInOtherOperatingAssets

97181000

usd

CY2023

us-gaap

Increase Decrease In Accrued Liabilities And Other Operating Liabilities

IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities

45044000

usd

CY2022

us-gaap

Increase Decrease In Accrued Liabilities And Other Operating Liabilities

IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities

78231000

usd

CY2021

us-gaap

Increase Decrease In Accrued Liabilities And Other Operating Liabilities

IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities

-11286000

usd

CY2023

us-gaap

Net Cash Provided By Used In Operating Activities

NetCashProvidedByUsedInOperatingActivities

135768000

usd

CY2022

us-gaap

Net Cash Provided By Used In Operating Activities

NetCashProvidedByUsedInOperatingActivities

701972000

usd

CY2021

us-gaap

Net Cash Provided By Used In Operating Activities

NetCashProvidedByUsedInOperatingActivities

502956000

usd

CY2023

us-gaap

Cash Acquired From Acquisition

CashAcquiredFromAcquisition

335319000

usd

CY2022

us-gaap

Cash Acquired From Acquisition

CashAcquiredFromAcquisition

0

usd

CY2021

us-gaap

Cash Acquired From Acquisition

CashAcquiredFromAcquisition

3757122000

usd

CY2023

us-gaap

Payments For Proceeds From Loans And Leases

PaymentsForProceedsFromLoansAndLeases

-464057000

usd

CY2022

us-gaap

Payments For Proceeds From Loans And Leases

PaymentsForProceedsFromLoansAndLeases

5816608000

usd

CY2021

us-gaap

Payments For Proceeds From Loans And Leases

PaymentsForProceedsFromLoansAndLeases

3925829000

usd

CY2023

banc

Proceeds From Salesof Loansand Leases

ProceedsFromSalesofLoansandLeases

8524063000

usd

CY2022

banc

Proceeds From Salesof Loansand Leases

ProceedsFromSalesofLoansandLeases

72214000

usd

CY2021

banc

Proceeds From Salesof Loansand Leases

ProceedsFromSalesofLoansandLeases

144550000

usd

CY2023

banc

Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale

ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale

261042000

usd

CY2022

banc

Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale

ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale

658719000

usd

CY2021

banc

Proceeds From Maturities And Paydowns Of Debt Securities Available For Sale

ProceedsFromMaturitiesAndPaydownsOfDebtSecuritiesAvailableForSale

847472000

usd

CY2023

us-gaap

Proceeds From Sale Of Available For Sale Securities Debt

ProceedsFromSaleOfAvailableForSaleSecuritiesDebt

3028011000

usd

CY2022

us-gaap

Proceeds From Sale Of Available For Sale Securities Debt

ProceedsFromSaleOfAvailableForSaleSecuritiesDebt

2013094000

usd

CY2021

us-gaap

Proceeds From Sale Of Available For Sale Securities Debt

ProceedsFromSaleOfAvailableForSaleSecuritiesDebt

367348000

usd

CY2023

us-gaap

Payments To Acquire Available For Sale Securities Debt

PaymentsToAcquireAvailableForSaleSecuritiesDebt

13439000

usd

CY2022

us-gaap

Payments To Acquire Available For Sale Securities Debt

PaymentsToAcquireAvailableForSaleSecuritiesDebt

380251000

usd

CY2021

us-gaap

Payments To Acquire Available For Sale Securities Debt

PaymentsToAcquireAvailableForSaleSecuritiesDebt

6863950000

usd

CY2023

banc

Proceeds From Maturities And Paydowns Of Securities Held To Maturity

ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity

1353000

usd

CY2022

banc

Proceeds From Maturities And Paydowns Of Securities Held To Maturity

ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity

851000

usd

CY2021

banc

Proceeds From Maturities And Paydowns Of Securities Held To Maturity

ProceedsFromMaturitiesAndPaydownsOfSecuritiesHeldToMaturity

0

usd

CY2023

banc

Netchangein Flhb Stock

NetchangeinFLHBStock

31852000

usd

CY2022

banc

Netchangein Flhb Stock

NetchangeinFLHBStock

17040000

usd

CY2021

banc

Netchangein Flhb Stock

NetchangeinFLHBStock

0

usd

CY2023

us-gaap

Proceeds From Sale Of Foreclosed Assets

ProceedsFromSaleOfForeclosedAssets

17137000

usd

CY2022

us-gaap

Proceeds From Sale Of Foreclosed Assets

ProceedsFromSaleOfForeclosedAssets

19247000

usd

CY2021

us-gaap

Proceeds From Sale Of Foreclosed Assets

ProceedsFromSaleOfForeclosedAssets

2638000

usd

CY2023

us-gaap

Payments To Acquire Property Plant And Equipment

PaymentsToAcquirePropertyPlantAndEquipment

15219000

usd

CY2022

us-gaap

Payments To Acquire Property Plant And Equipment

PaymentsToAcquirePropertyPlantAndEquipment

20128000

usd

CY2021

us-gaap

Payments To Acquire Property Plant And Equipment

PaymentsToAcquirePropertyPlantAndEquipment

17262000

usd

CY2023

us-gaap

Proceeds From Sale Of Property Plant And Equipment

ProceedsFromSaleOfPropertyPlantAndEquipment

9018000

usd

CY2022

us-gaap

Proceeds From Sale Of Property Plant And Equipment

ProceedsFromSaleOfPropertyPlantAndEquipment

11000

usd

CY2021

us-gaap

Proceeds From Sale Of Property Plant And Equipment

ProceedsFromSaleOfPropertyPlantAndEquipment

95000

usd

CY2023

us-gaap

Proceeds From Life Insurance Policies

ProceedsFromLifeInsurancePolicies

3946000

usd

CY2022

us-gaap

Proceeds From Life Insurance Policies

ProceedsFromLifeInsurancePolicies

555000

usd

CY2021

us-gaap

Proceeds From Life Insurance Policies

ProceedsFromLifeInsurancePolicies

4143000

usd

CY2023

banc

Net Decrease Increase In Equipment Leased To Others Under Operating Leases

NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases

-25709000

usd

CY2022

banc

Net Decrease Increase In Equipment Leased To Others Under Operating Leases

NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases

100734000

usd

CY2021

banc

Net Decrease Increase In Equipment Leased To Others Under Operating Leases

NetDecreaseIncreaseInEquipmentLeasedToOthersUnderOperatingLeases

30786000

usd

CY2023

us-gaap

Net Cash Provided By Used In Investing Activities

NetCashProvidedByUsedInInvestingActivities

12609145000

usd

CY2022

us-gaap

Net Cash Provided By Used In Investing Activities

NetCashProvidedByUsedInInvestingActivities

-3570070000

usd

CY2021

us-gaap

Net Cash Provided By Used In Investing Activities

NetCashProvidedByUsedInInvestingActivities

-5714459000

usd

CY2023

banc

Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits

IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits

-5722546000

usd

CY2022

banc

Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits

IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits

-3330776000

usd

CY2021

banc

Increase Decrease In Noninterest Bearing Domesticand Foreign Deposits

IncreaseDecreaseInNoninterestBearingDomesticandForeignDeposits

3726157000

usd

CY2023

banc

Increase Decrease In Interest Bearing Domestic And Foreign Deposits

IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits

-4359678000

usd

CY2022

banc

Increase Decrease In Interest Bearing Domestic And Foreign Deposits

IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits

2269353000

usd

CY2021

banc

Increase Decrease In Interest Bearing Domestic And Foreign Deposits

IncreaseDecreaseInInterestBearingDomesticAndForeignDeposits

2170769000

usd

CY2023

us-gaap

Proceeds From Repayments Of Notes Payable

ProceedsFromRepaymentsOfNotesPayable

185784000

usd

CY2022

us-gaap

Proceeds From Repayments Of Notes Payable

ProceedsFromRepaymentsOfNotesPayable

1763119000

usd

CY2021

us-gaap

Proceeds From Repayments Of Notes Payable

ProceedsFromRepaymentsOfNotesPayable

-55210000

usd

CY2023

us-gaap

Proceeds From Issuance Of Common Stock

ProceedsFromIssuanceOfCommonStock

382900000

usd

CY2022

us-gaap

Proceeds From Issuance Of Common Stock

ProceedsFromIssuanceOfCommonStock

0

usd

CY2021

us-gaap

Proceeds From Issuance Of Common Stock

ProceedsFromIssuanceOfCommonStock

0

usd

CY2023

us-gaap

Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan

ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan

69000

usd

CY2022

us-gaap

Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan

ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan

0

usd

CY2021

us-gaap

Proceeds From Issuance Of Common Stock Dividend Reinvestment Plan

ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan

0

usd

CY2022

banc

Restrictedstocksurrendered

9531000

usd

CY2021

banc

Restrictedstocksurrendered

8505000

usd

CY2022

us-gaap

Payments Of Dividends Common Stock

PaymentsOfDividendsCommonStock

120256000

usd

CY2021

us-gaap

Payments Of Dividends Common Stock

PaymentsOfDividendsCommonStock

119443000

usd

CY2023

us-gaap

Net Cash Provided By Used In Financing Activities

NetCashProvidedByUsedInFinancingActivities

-9607559000

usd

CY2022

us-gaap

Net Cash Provided By Used In Financing Activities

NetCashProvidedByUsedInFinancingActivities

1051086000

usd

CY2021

us-gaap

Net Cash Provided By Used In Financing Activities

NetCashProvidedByUsedInFinancingActivities

6108076000

usd

CY2023

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect

3137354000

usd

CY2022

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect

-1817012000

usd

CY2021

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect

896573000

usd

CY2022Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

2240222000

usd

CY2021Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

4057234000

usd

CY2020Q4

us-gaap

Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents

CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents

3160661000

usd

CY2021

us-gaap

Interest Paid Net

InterestPaidNet

53446000

usd

CY2023

us-gaap

Income Taxes Paid Net

IncomeTaxesPaidNet

-68168000

usd

CY2022

us-gaap

Income Taxes Paid Net

IncomeTaxesPaidNet

97254000

usd

CY2021

us-gaap

Income Taxes Paid Net

IncomeTaxesPaidNet

136015000

usd

CY2023

us-gaap

Transfer To Other Real Estate

TransferToOtherRealEstate

20915000

usd

CY2022

us-gaap

Transfer To Other Real Estate

TransferToOtherRealEstate

7985000

usd

CY2021

us-gaap

Transfer To Other Real Estate

TransferToOtherRealEstate

1062000

usd

CY2023

us-gaap

Transfer Of Portfolio Loans And Leases To Held For Sale1

TransferOfPortfolioLoansAndLeasesToHeldForSale1

3162615000

usd

CY2022

us-gaap

Transfer Of Portfolio Loans And Leases To Held For Sale1

TransferOfPortfolioLoansAndLeasesToHeldForSale1

76253000

usd

CY2021

us-gaap

Transfer Of Portfolio Loans And Leases To Held For Sale1

TransferOfPortfolioLoansAndLeasesToHeldForSale1

25554000

usd

CY2023

us-gaap

Transfer Of Loans Held For Sale To Portfolio Loans1

TransferOfLoansHeldForSaleToPortfolioLoans1

513914000

usd

CY2022

us-gaap

Transfer Of Loans Held For Sale To Portfolio Loans1

TransferOfLoansHeldForSaleToPortfolioLoans1

0

usd

CY2021

us-gaap

Transfer Of Loans Held For Sale To Portfolio Loans1

TransferOfLoansHeldForSaleToPortfolioLoans1

0

usd

CY2023

banc

Transfer Of Securities Available For Sale To Held To Maturity

TransferOfSecuritiesAvailableForSaleToHeldToMaturity

0

usd

CY2022

banc

Transfer Of Securities Available For Sale To Held To Maturity

TransferOfSecuritiesAvailableForSaleToHeldToMaturity

2260407000

usd

CY2021

banc

Transfer Of Securities Available For Sale To Held To Maturity

TransferOfSecuritiesAvailableForSaleToHeldToMaturity

0

usd

CY2023

us-gaap

Nature Of Operations

NatureOfOperations

<div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">NOTE 1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Banc of California, Inc., a Maryland corporation, was incorporated in March 2002 and serves as the holding company for its wholly owned subsidiary, Banc of California (the “Bank”), a California state-chartered bank and member of the FRB. When we refer to the “parent” or the “holding company", we are referring to Banc of California, Inc., the parent company, on a stand-alone basis. When we refer to “we,” “us,” “our,” or the “Company”, we are referring to Banc of California, Inc. and its consolidated subsidiaries including the Bank, collectively. As a bank holding company, Banc of California, Inc. is subject to ongoing and comprehensive supervision, regulation, examination, and enforcement by the FRB. As a California state-chartered bank and a member of the FRB, the Bank is subject to ongoing and comprehensive supervision, regulation, examination and enforcement by the DFPI and the FRB. The Bank is also a member of the FHLB system, and its deposit accounts are insured by the DIF of the FDIC. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Banc of California is one of the nation's premier relationship-based business banks focused on providing banking and treasury management services to small-, middle-market, and venture-backed businesses. The Bank offers a broad range of loan and deposit products and services to meet the banking and financial needs of the communities it serves through full-service branches throughout California and in Durham, North Carolina and Denver, Colorado, and loan production offices around the country.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We generate our revenue primarily from interest received on loans and leases and, to a lesser extent, from interest received on investment securities, and fees received in connection with deposit services, extending credit and other services offered, including treasury management and investment management services. Our major operating expenses are interest paid by the Bank on deposits and borrowings, compensation, occupancy, and general operating expenses. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(a) Basis of Presentation</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accounting and reporting policies of the Company are in accordance with U.S. generally accepted accounting principles, which we may refer to as U.S. GAAP. In the opinion of management, all significant intercompany accounts and transactions have been eliminated and adjustments, consisting solely of normal recurring accruals and considered necessary for the fair presentation of financial statements have been included.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On November 30, 2023, PacWest Bancorp merged with and into Banc of California, Inc. (the “Merger”), with Banc of California, Inc. continuing as the surviving legal corporation and Banc of California, Inc. concurrently closed a $400 million equity capital raise. The Merger was accounted for as a reverse merger using the acquisition method of accounting, therefore, PacWest Bancorp was deemed the acquirer for financial reporting purposes, even though Banc of California, Inc. was the legal acquirer. The Merger was an all-stock transaction and has been accounted for as a business combination. Banc of California Inc.'s financial results for all periods ended prior to November 30, 2023 reflect PacWest Bancorp results only on a standalone basis. In addition, Banc of California Inc.'s reported financial results for the year ended December 31, 2023 reflect PacWest Bancorp financial results only on a standalone basis until the closing of the Merger on November 30, 2023, and results of the combined company for the month of December 2023. The number of shares issued and outstanding, earnings per share, and all references to share quantities or metrics of Banc of California, Inc. have been retrospectively restated to reflect the equivalent number of shares issued in the Merger as the Merger was accounted for as a reverse merger. Under the reverse merger method of accounting, the assets and liabilities of legacy Banc of California, Inc. as of November 30, 2023 were recorded at their respective fair values. Refer to Note 2. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">for additional information on this merger.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(b</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">) </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Accounting Standards Adopted in 2023</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Effective January 1, 2023, we completed the adoption of ASU 2022-02, “F</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">inancial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">” by eliminating the accounting guidance for TDRs by creditors, in ASC 310-40, “</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Receivables – Troubled Debt Restructurings by Creditors,</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">” while enhancing disclosure requirements for restructurings involving borrowers that are experiencing financial difficulty. The Company updated its disclosures in Note 5. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Loans and Leases</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> to present information regarding loan modifications to borrowers experiencing financial difficulty. There was no transition adjustment recorded to retained earnings upon adoption. The adoption of this amendment did not have a material impact on the Company’s consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(c) Use of Estimates</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period to prepare these consolidated financial statements in conformity with U.S. GAAP. Actual results could differ from those estimates. Material estimates subject to change in the near term include, among other items, the allowance for credit losses (the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments), the carrying value of goodwill and other intangible assets, the fair value of assets and liabilities acquired in business combinations and the related purchase price allocation, and the realization of deferred tax assets. These estimates may be adjusted as more current information becomes available, and any adjustment may be significant.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(d) Reclassifications </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain items on the consolidated financial statements and notes for the prior years have been reclassified to conform to the 2023 presentation.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(e) Cash and Cash Equivalents</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For purposes of the consolidated statements of cash flows, cash and cash equivalents consist of: (1) cash on hand and cash due from banks, (2) interest‑earning deposits in financial institutions, and (3) federal funds sold with original maturities less than 90 days. Interest‑earning deposits in financial institutions represent mostly cash held at the FRBSF, the majority of which is immediately available. Restricted cash, if any, is disclosed in our financial statements.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(f) Investment in Debt Securities </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We determine the classification of securities at the time of purchase. If we have the intent and the ability at the time of purchase to hold securities until maturity, they are classified as held‑to‑maturity and stated at amortized cost. Securities to be held for indefinite periods of time, but not necessarily to be held‑to‑maturity or on a long‑term basis, are classified as available‑for‑sale and carried at estimated fair value, with unrealized gains or losses reported as a separate component of stockholders’ equity in accumulated other comprehensive loss, net of applicable income taxes. Securities available‑for‑sale include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in interest rates, prepayment risk, and other related factors. Securities are individually evaluated for appropriate classification when acquired. As a result, similar types of securities may be classified differently depending on factors existing at the time of purchase.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The carrying values of all securities are adjusted for amortization of premiums and accretion of discounts using the interest method. Premiums on callable securities are amortized to the earliest call date. Realized gains or losses on the sale of securities, if any, are determined using the amortized cost of the specific securities sold. Such gains or losses are included in "(Loss) gain on sale of securities" on the consolidated statements of earnings (loss). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Available-for-sale debt securities. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Debt securities available-for-sale are carried at fair value and are subject to impairment testing. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Realized gains or losses from the sale of securities are calculated using the specific identification method. A security is impaired if the fair value of the security is less than its amortized cost basis. When an available-for-sale debt security is considered impaired, the Company must determine if the decline in fair value has resulted from a credit-related loss or other factors and then, (1) recognize an allowance for credit losses by a charge to earnings for the credit-related component (if any) of the decline in fair value, and (2) recognize in other comprehensive income (loss) any non-credit related components (if any) of the fair value decline. If the amount of the amortized cost basis expected to be recovered increases in a future period, the valuation allowance would be reduced, but not more than the amount of the current existing allowance for that security.</span></div><div style="margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Transfer between categories of debt securities</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Upon transfer of a debt security from the available-for-sale category to the held-to-maturity category, the security's new amortized cost is reset to fair value, reduced by any previous write-offs but excluding any allowance for credit losses. Any associated unrealized gains or losses on such investments as of the date of transfer become part of the security's amortized cost and are subsequently amortized or accreted into interest income over the remaining life of the securities as effective yield adjustments using the interest method. In addition, the related unrealized gains and losses included in accumulated other comprehensive income on the date of transfer are also subsequently amortized or accreted into interest income over the remaining life of the securities as effective yield adjustments using the interest method. For transfers of securities from the available-for-sale category to the held-to-maturity category, any allowance for credit losses that was previously recorded under the available-for-sale model is reversed and an allowance for credit losses is subsequently recorded under the held-to-maturity debt security model. The reversal and re-establishment of the allowance for credit losses are recorded in the "Provisions for credit losses" on the Company's consolidated statements of earnings (loss).</span></div><div style="margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Held-to-maturity debt securities</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Debt securities that the Company has the intent and ability to hold until maturity are classified as held-to-maturity and are carried at amortized cost, net of the allowance for credit losses. Premiums and discounts are amortized or accreted over the life of the security as an adjustment to its yield using the interest method. Realized gains or losses from the sale of securities are calculated using the specific identification method. Held-to-maturity debt securities are generally placed on nonaccrual status using factors similar to those described for loans. The amortized cost of the Company's held-to-maturity debt securities excludes accrued interest receivable, which is included in "Other assets" on the Company's consolidated balance sheets. The Company has made an accounting policy election not to recognize an allowance for credit losses for accrued interest receivable on held-to-maturity debt securities, as the Company reverses any accrued interest against interest income if a debt security is placed on nonaccrual status. Any cash collected on nonaccrual held-to-maturity securities is applied to reduce the security's amortized cost basis and not as interest income. Generally, the Company returns a held-to-maturity security to accrual status when all delinquent interest and principal become current under the contractual terms of the security, and the collectability of remaining principal and interest is no longer doubtful. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(g) Allowance for Credit Losses on Held-to-Maturity Debt Securities</span></div><div style="margin-bottom:6pt;margin-top:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for credit losses for held-to-maturity debt securities is recorded at the time of purchase, acquisition, or when the Company designates securities as held-to-maturity, representing the Company's best estimate of current expected credit losses as of the date of the consolidated balance sheets. For each major held-to-maturity debt security type, the allowance for credit losses is estimated collectively for groups of securities with similar risk characteristics. For debt securities that do not share similar risk characteristics, the losses are estimated individually. Debt securities that are either guaranteed or issued by the U.S. government or government agency, are highly rated by major rating agencies, and have a long history of no credit losses, are an example of such securities to which the Company applies a zero credit loss assumption. Any expected credit loss is provided through the allowance for credit losses on held-to-maturity debt securities and deducted from the amortized cost basis of the security, so that the balance sheet reflects the net amount that the Company expects to collect. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> (h) Equity and Other Investments</span></div><div style="margin-bottom:6pt;margin-top:6pt;text-align:justify;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Investments in equity securities are classified into one of the following two categories and accounted as follows:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:12.53pt">Securities with a readily determinable fair value are reported at fair value, with changes in fair value recorded in earnings.</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:12.53pt">Securities without a readily determinable fair value for which we have elected the "measurement alternative" are reported at cost less impairment (if any) plus or minus adjustments resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Investments in common or preferred stock that are not publicly traded and certain investments in limited partnerships are considered equity investments that do not have a readily determinable fair value. On a quarterly basis, we review our equity investments without readily determinable fair values for impairment. We consider a number of qualitative factors such as whether there is a significant deterioration in earnings performance, credit rating, asset quality, or business prospects of the investee in determining if impairment exists. If the investment is considered impaired, an impairment loss equal to the amount by which the carrying value exceeds its fair value is recorded through a charge to earnings. The impairment loss may be reversed in a subsequent period if there are observable transactions for the identical or similar investment of the same issuer at a higher amount than the carrying amount that was established when the impairment was recognized. Impairment as well as upward or downward adjustments resulting from observable price changes in orderly transactions for identical or similar investments are included in “Noninterest income - other.” </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Included in our equity investments that do not have a readily determinable fair value are our investments in non-public Small Business Investment Companies (“SBICs”). All of our SBIC investments meet the definition of investment companies, as defined in ASC 946, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Financial Services - Investment Companies</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. We elected the practical expedient available in Topic 820, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Fair Value Measurements</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, which permits the use of net asset value (“NAV”) per share or equivalent to value investments in entities that are or are similar to investment companies. SBICs are required to value and report their investments at estimated fair value. We record the unrealized gains and losses resulting from changes in the fair value of our SBIC investments as gains or losses on equity investments in our consolidated statements of earnings (loss). The carrying value of our SBIC investments is equal to the capital account balance per each SBIC entities' quarterly financial statements.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Realized gains or losses resulting from the sale of equity investments are calculated using the specific identification method and are included in “Noninterest income.”</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If we have the ability to significantly influence the operating and financial policies of the investee, the investment is accounted for pursuant to the equity method of accounting. This is generally presumed to exist when we own between 20% and 50% of a corporation, or when we own greater than 5% of a limited partnership or similarly structured entity. Our equity investment carrying values are included in other assets and our share of earnings and losses in equity method investees is included in “Noninterest income” on the consolidated statements of earnings (loss). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank is a member of the FHLB and the FRB system. Members are required to own a certain amount of FHLB and FRB stock based on the level of borrowings and other factors. Investments in FHLB and FRB stock are carried at cost and evaluated regularly for impairment based on the ultimate recovery of par value. FHLB and FRB stock are expected to be redeemed at par.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(i) Loans and Leases</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Originated loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans are originated by the Company with the intent to hold them for investment and are stated at the principal amount outstanding, net of unearned income. Unearned income includes deferred unamortized nonrefundable loan fees and direct loan origination costs. Net deferred fees or costs are recognized as an adjustment to interest income over the contractual life of the loans primarily using the effective interest method or taken into income when the related loans are paid off or sold. The amortization of loan fees or costs is discontinued when a loan is placed on nonaccrual status. Interest income is recorded on an accrual basis in accordance with the terms of the respective loan.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Purchased loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All loans purchased or acquired in our acquisitions are initially measured and recorded at their fair value on the acquisition date. A component of the initial fair value measurement is an estimate of the credit losses over the life of the purchased loans. Purchased loans are also evaluated to determine if they have experienced a more-than-insignificant deterioration in credit quality since origination or issuance as of the acquisition date and are classified as either </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(i) loans purchased without evidence of deteriorated credit quality (“non-PCD loans”), or (ii) loans purchased that have experienced a more-than-insignificant deterioration in credit quality, referred to as purchased credit deteriorated loans (“PCD loans”).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Acquired non‑PCD loans. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Acquired non‑PCD loans are those loans for which there was no evidence of a more-than-insignificant credit deterioration at their acquisition date and it was probable that we would be able to collect all contractually required payments. Acquired non‑PCD loans, together with originated loans, are referred to as Non‑PCD loans. Non-PCD loans are recorded at fair value at the acquisition date, with the resulting credit and non-credit discount or premium being amortized or accreted into interest income using the interest method. Purchase discounts or premiums on acquired non‑PCD loans are recognized as an adjustment to interest income over the contractual life of such loans using the effective interest method or taken into income when the related loans are paid off or sold. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Purchased/Acquired loans with credit deterioration. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All purchased financial assets with credit deterioration (</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">“</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">PCD assets</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">”</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">) are recorded at the purchase price plus the allowance for credit losses expected at the time of acquisition. Acquired PCD loans are initially recorded at fair value, with the resulting non-credit discount or premium being amortized or accreted into interest income using the interest method. The credit allowance is recognized through a gross-up that increases the amortized cost basis of the asset with no effect on net income. Subsequent to the acquisition date, the allowance for credit losses for both PCD and non-PCD loans is estimated using the same methodology to determine current expected credit losses that is applied to all other loans.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Leases to customers. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We provide equipment financing to our customers primarily with direct financing and operating leases. For direct financing leases, lease receivables are recorded on the balance sheet under "Gross loans and leases held for investment," but the leased property is not, although we generally retain legal title to the leased property until the end of each lease. Direct financing leases are stated at the net amount of minimum lease payments receivable, plus any unguaranteed residual value, less the amount of unearned income and net acquisition discount at the reporting date. Direct lease origination costs are amortized using the effective interest method over the life of the leases. Leases acquired in an acquisition are initially measured and recorded at their fair value on the acquisition date. Purchase discount or premium on acquired leases is recognized as an adjustment to interest income over the contractual life of the leases using the effective interest method or taken into income when the related leases are paid off. Direct financing leases are subject to our accounting for allowance for loans and leases.</span><span style="color:#ff0000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We provide equipment financing through operating leases where we facilitate the purchase of equipment leased to customers. The equipment is shown on our consolidated balance sheets as "Equipment leased to others under operating leases" and is depreciated to its estimated residual value at the end of the lease term, shown as "Leased equipment depreciation" in the consolidated statements of earnings (loss), according to our fixed asset accounting policy. We receive periodic rental income payments under the leases, which are recorded as "Noninterest income" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Loans and leases held for sale.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> As part of our management of the loans and leases held in our portfolio, on occasion we will transfer loans from held for investment to held for sale. Upon transfer, any associated allowance for loan and lease loss is reversed and the carrying value of the loan is adjusted to the lower of cost or estimated fair value. The unamortized balance of net deferred fees and costs associated with loans held for sale is not accreted or amortized to interest income until the related loans are sold. Gains or losses on the sale of these loans are recorded as "Noninterest income" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Delinquent or past due loans and leases. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans and leases are considered delinquent when principal or interest payments are past due 30 days or more. Delinquent loans generally remain on accrual status between 30 days and 89 days past due.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Nonaccrual loans and leases. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">When we discontinue the accrual of interest on a loan or lease it is designated as nonaccrual. We discontinue the accrual of interest on a loan or lease generally when a borrower's principal or interest payments or a lessee's payments are past due 90 days or when, in the opinion of management, there is a reasonable doubt as to collectability in the normal course of business. Loans with interest or principal payments past due 90 days or leases with payments past due 90 days may be accruing if the loans or leases are concluded to be well-secured and in the process of collection; however, these loans or leases are still reported as nonperforming. When loans or leases are placed on nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest on nonaccrual loans or leases is subsequently recognized only to the extent that cash is received and the loan principal balance or lease balance is deemed collectable. Loans or leases are restored to accrual status when the loans or leases become both well‑secured and are in the process of collection. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Individually Evaluated Loans and Leases</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans and leases that do not share similar risk characteristics with other financial assets are individually evaluated for impairment and excluded from loan pools used within the collective evaluation of estimated credit losses</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We defined the following criteria for what constitutes a “default,” which results in a loan no longer sharing similar risk characteristics with other loans, and therefore requires an individual evaluation for expected credit losses.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The criteria for default may include any one of the following: </span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.15pt">On nonaccrual status,</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Payment delinquency of 90 days or more,</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Partial credit-related charge-off recognized,</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Risk rated doubtful or loss.</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Defaulted loans and leases with outstanding balances over $250,000 are reviewed individually for expected credit loss. Individually evaluated loans are measured at the present value of the expected future cash flows discounted at the loan's initial effective interest rate, unless the loans are collateral dependent, in which case loan impairment is based on the estimated fair value of the underlying collateral. A loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The fair value of each loan’s collateral is generally based on estimated market prices from an independently prepared appraisal, which is then adjusted for the cost related to liquidating such collateral.</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An individually evaluated reserve and/or charge-off would be recognized when the present value of expected future cash flows or the fair value of the underlying collateral is below the amortized cost of the loan. If the measured amount of any individually reviewed loan exceeds its amortized cost, further review is required to determine whether a positive allowance should be added (but only up to amounts previously written off) to its amortized cost basis in order to reflect the net amount expected to be collected. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Loan Modifications to Borrowers Experiencing Financial Difficulty.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loan modifications made to borrowers experiencing financial difficulty constitute modifications of receivables in the form of principal forgiveness, an interest rate reduction, an other than-insignificant payment delay, or a term extension. ASU 2022-02 eliminated the concept of troubled debt restructurings and introduced broader modification reporting requirements. Previously, troubled debt restructurings included any type of modification that included a below market concession which was granted both to a borrower in financial difficulty and as a result of financial difficulty. Loan modifications made to borrowers experiencing financial difficulty no longer consider whether a market concession has been granted, as was required with troubled debt restructurings, but rather includes as modifications within the four listed reportable modification types to a borrower deemed to be experiencing financial difficulty. An assessment of whether a borrower is experiencing financial difficulty is made on the date of the modification. Loans reported in this classification have a rating of substandard or worse, and may include both accruing and nonaccruing loans. Loans are assessed to determine whether the modification constitutes a new loan or a continuation of the existing loan. Depending on the terms of the modification and nature of the borrower, this may result in a downgrade or placing a loan on nonaccrual status, which in turn would impact the loan's classification within the ALLL. Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Troubled debt restructurings. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan is classified as a troubled debt restructuring when we grant a concession to a borrower experiencing financial difficulties that we otherwise would not consider under our normal lending policies. These concessions may include a reduction of the interest rate, principal or accrued interest, extension of the maturity date or other actions intended to minimize potential losses. All modifications of criticized loans are evaluated to determine whether such modifications are troubled debt restructurings as outlined under ASC Subtopic 310‑40, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">“Troubled Debt Restructurings by Creditors.”</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Loans restructured with an interest rate equal to or greater than that of a new loan with comparable market risk at the time the loan is modified may be excluded from certain restructured loan disclosures in years subsequent to the restructuring if the loans are in compliance with their modified terms.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan that has been placed on nonaccrual status that is subsequently restructured will usually remain on nonaccrual status until the borrower is able to demonstrate repayment performance in compliance with the restructured terms for a sustained period of time, typically for six months. A restructured loan may return to accrual status sooner based on other significant events or circumstances. A loan that has not been placed on nonaccrual status may be restructured and such loan may remain on accrual status after such restructuring. In these circumstances, the borrower has made payments before and after the restructuring. Generally, this restructuring involves maturity extensions, a reduction in the loan interest rate and/or a change to interest‑only payments for a period of time. Loan modifications that qualify as troubled debt restructurings are individually evaluated for expected credit losses based on the present value of expected cash flows discounted at the loan’s original effective interest rate or based on the fair value of the collateral if the loan is collateral-dependent.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(j) Allowance for Credit Losses on Loans and Leases Held for Investment </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for loan and lease losses is measured using the current expected credit loss ("CECL") approach for financial instruments measured at amortized cost and other commitments to extend credit. CECL requires the immediate recognition of estimated credit losses expected to occur over the estimated remaining life of the asset. The forward-looking concept of CECL requires loss estimates to consider historical experience, current conditions and reasonable and supportable forecasts. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for credit losses on loans and leases held for investment is the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments. The allowance for loan and lease losses is reported as a reduction of the amortized cost basis of loans and leases, while the reserve for unfunded loan commitments is included within "Accrued interest payable and other liabilities" on the consolidated balance sheets. The amortized cost basis of loans and leases does not include accrued interest receivable, which is included in "Other assets" on the consolidated balance sheets. The "Provision for credit losses" on the consolidated statements of earnings (loss) is a combination of the provision for loan and lease losses, the provision for unfunded loan commitments, and the provision for held-to-maturity debt securities.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Under the CECL methodology, expected credit losses reflect losses over the remaining contractual life of an asset, considering the effect of prepayments and available information about the collectability of cash flows, including information about relevant historical experience, current conditions, and reasonable and supportable forecasts of future events and circumstances. Thus, the CECL methodology incorporates a broad range of information in developing credit loss estimates. The resulting allowance for loan and lease losses is deducted from the associated amortized cost basis to reflect the net amount expected to be collected. Subsequent changes in this estimate are recorded through the provision for credit losses and the allowance. The CECL methodology could result in significant changes to both the timing and amounts of provision for credit losses and the allowance as compared to historical periods. Loans and leases that are deemed to be uncollectable are charged off and deducted from the allowance. The provision for credit losses and recoveries on loans and leases previously charged off are added to the allowance.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for loan and lease losses is comprised of an individually evaluated component for loans and leases that no longer share similar risk characteristics with other loans and leases and a pooled loans component for loans and leases that share similar risk characteristics.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A loan or lease with an outstanding balance greater than $250,000 is individually evaluated for expected credit loss when it is probable that we will be unable to collect all amounts due according to the original contractual terms of the agreement. We select loans and leases for individual assessment on an ongoing basis using certain criteria such as payment performance, borrower reported and forecasted financial results, and other external factors when appropriate. We measure the current expected credit loss of an individually evaluated loan or lease based upon the fair value of the underlying collateral if the loan or lease is collateral-dependent or the present value of cash flows, discounted at the effective interest rate, if the loan or lease is not collateral-dependent. To the extent a loan or lease balance exceeds the estimated collectable value, a reserve or charge-off is recorded depending upon either the certainty of the estimate of loss or the fair value of the loan’s collateral if the loan is collateral-dependent. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our CECL methodology for the pooled loans component includes both quantitative and qualitative loss factors which are applied to our population of loans and leases and assessed at a pool level. The quantitative CECL model estimates credit losses by applying pool-specific probability of default ("PD") and loss given default ("LGD") rates to the expected exposure at default ("EAD") over the contractual life of loans and leases. The qualitative component considers internal and external risk factors that may not be adequately assessed in the quantitative model.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loan portfolio is segmented into four loan segments, nine loan classes, and 20 loan pools (excluding Paycheck Protection Program loans, which are fully government guaranteed) based upon loan type that share similar default risk characteristics to calculate quantitative loss factors for each pool. Five of these loan pools have insignificant current balances, insignificant historical losses and/or historical losses that do not correlate with economic conditions, thus, estimated losses are calculated using historical loss rates from the first quarter of 2009 to the current period rather than econometric regression modeling. For the purchased single-family residential mortgage loans, a third-party model for estimating prepayment, PD, and LGD based on forecasted economic conditions and historical residential mortgage loan performance from 2004 to June 2020 is applied. For the remaining 15 loan pools, we estimate the PD during the reasonable and supportable forecast period using seven econometric regression models developed to correlate macroeconomic variables to historical credit performance (based on quarterly transition matrices for the economic cycle from 2009 to the first quarter of 2022, which include risk rating upgrades/downgrades and defaults). </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loans and unfunded commitments are grouped into ten LGD pools based on portfolio classes that share similar collateral risk characteristics. LGD rates are computed based on the net charge-offs recognized divided by the EAD of defaulted loans starting with the first quarter of 2009 to the current period. The PD and LGD rates are applied to the EAD at the loan or lease level based on contractual scheduled payments and estimated prepayments. We use our actual historical loan prepayment experience from 2009 to the third quarter of 2023, adjusted for forecasted economic conditions, to estimate future prepayments by loan pool. Loans and leases with outstanding balances less than or equal to $250,000, where it is probable that we will be unable to collect all amounts due according to the contractual terms of the agreement, remain in their respective pools and are assigned a 100% probability of default. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the reasonable and supportable forecast period, future macroeconomic events and circumstances are estimated over a 4-quarter time horizon using an economic forecast that is consistent with management's current expectations for the 15 loan pools. We use economic forecasts from Moody's Analytics in this process. The economic forecast is updated monthly; therefore, the forecast used for each quarter-end calculation is generally released a few weeks prior to quarter-end. If economic conditions as of the balance sheet date change materially, management would consider a qualitative adjustment. The key macroeconomic assumptions used in each of the seven PD regression models include two or three of the following economic indicators: Real gross domestic product, unemployment rates, CRE Price Index, the BBB corporate spread, and CPI. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The quantitative CECL model applies the projected rates based on the economic forecasts for the 4-quarter reasonable and supportable forecast horizon to EAD to estimate defaulted loans. During this forecast horizon, prepayment rates during a historical period that exhibits economic conditions most similar to the economic forecast are used to estimate EAD. If no historical period exhibits economic conditions that are similar to the economic forecast, management uses its best estimate of prepayments expected over the reasonable and supportable forecast period which may, in some circumstances, be the average of all historical prepayment experience. Historical LGD rates are applied to estimated defaulted loans to determine estimated credit losses. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We then use a 2-quarter reversion p</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">eriod to revert on a straight-line basis from the PD, LGD, and prepayment rates used during the reasonable and supportable forecast period to the Company’s historical PD, LGD, and prepayment experience. Subsequent to the reversion period for the remaining contractual life of loans and leases, the PD, LGD, and prepayment rates are based on historical experience during a full economic cycle. PD regression models are updated at least every two years and reviewed for model performance annually.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Prepayment rates are updated on at least an annual basis. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The PDs calculated by the quantitative models are highly correlated to our internal risk ratings assigned to each loan and lease. To ensure the accuracy of our credit risk ratings, an independent credit review function assesses the appropriateness of the credit risk ratings assigned to loans and leases on a regular basis. The credit risk ratings assigned to every loan and lease are as follows:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">High Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk ratings 1-3) Loans and leases rated as "high pass" exhibit a favorable credit profile and have minimal risk characteristics. Repayment in full is expected, even in adverse economic conditions.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk ratings 4-6) Loans and leases rated as "pass" are not adversely classified and collection and repayment in full are expected.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Special Mention</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 7) Loans and leases rated as "special mention" have a potential weakness that requires management's attention. If not addressed, these potential weaknesses may result in further deterioration in the borrower's ability to repay the loan or lease.</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Substandard</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 8) Loans and leases rated as "substandard" have a well-defined weakness or weaknesses that jeopardize the collection of the debt. They are characterized by the possibility that we will sustain some loss if the weaknesses are not corrected.</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Doubtful</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: (Risk rating 9) Loans and leases rated as "doubtful" have all the weaknesses of those rated as "substandard," with the additional trait that the weaknesses make collection or repayment in full highly questionable and improbable.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We may refer to the loans and leases with assigned credit risk ratings of "substandard" and "doubtful" together as "classified" loans and leases. For further information on classified loans and leases, see Note 5. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Loans and Leases.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to our internal risk rating process, our federal and state banking regulators, as an integral part of their examination process, periodically review the Company’s loan and lease risk rating classifications</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. Our regulators may require the Company to recognize rating downgrades based on information available to them at the time of their examinations. R</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">isk rating downgrades generally result in increases in the provisions for credit losses and the allowance for credit losses.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The qualitative portion of the reserve on pooled loans and leases represents management’s judgment of additional considerations to account for internal and external risk factors that are not adequately measured in the quantitative reserve. The qualitative loss factors consider idiosyncratic risk factors, conditions that may not be reflected in quantitatively derived results, or other relevant factors to ensure the allowance for credit losses reflects our best estimate of current expected credit losses. Current and forecasted economic trends and underlying market values for collateral dependent loans are generally considered to be encompassed within the CECL quantitative reserve. An incremental qualitative adjustment may be considered when economic forecasts exhibit higher levels of volatility or uncertainty.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to economic conditions and collateral dependency, the other qualitative criteria we consider when establishing the loss factors include the following:</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Legal and Regulatory - matters that could impact our borrowers’ ability to repay our loans and leases;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Concentrations - loan and lease portfolio composition and any loan concentrations;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Lending Policy - current lending policies and the effects of any new policies or policy amendments;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Nature and Volume - loan and lease production volume and mix;</span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Problem Loan Trends - loan and lease portfolio credit performance trends, including a borrower's financial condition, credit rating, and ability to meet loan payment requirements; </span></div><div style="margin-bottom:3pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan Review - results of independent credit review; and</span></div><div style="margin-bottom:6pt;padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management - changes in management related to credit administration functions.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We estimate the reserve for unfunded loan commitments using the same PD, LGD, and prepayment rates for the quantitative credit losses and qualitative loss factors as used for the allowance for loan and lease losses. The EAD for the reserve for unfunded loan commitments is computed using expected future utilization rates of the unfunded commitments during the contractual life of the commitments based on historical usage by loan pool from 2015 to the first quarter of 2023. The utilization rates are updated on an annual basis.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The CECL methodology requires a significant amount of management judgment in determining the appropriate allowance for credit losses. Most of the steps in the methodology involve judgment and are subjective in nature including, among other things: segmenting the loan and lease portfolio; determining the amount of loss history to consider; selecting predictive econometric regression models that use appropriate macroeconomic variables; determining the methodology to forecast prepayments; selecting the most appropriate economic forecast scenario or weighting of multiple scenarios; determining the length of the reasonable and supportable forecast and reversion periods; estimating expected utilization rates on unfunded loan commitments; and assessing relevant and appropriate qualitative factors. In addition, the CECL methodology is dependent on economic forecasts which are inherently imprecise and will change from period to period. Although the allowance for credit losses is considered appropriate, there can be no assurance that it will be sufficient to absorb future losses.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management believes the allowance for credit losses is appropriate for the current expected credit losses in our loan and lease portfolio and associated unfunded commitments, and the credit risk ratings and inherent loss rates currently assigned are reasonable and appropriate as of the reporting date. It is possible that others, given the same information, may at any point in time reach different conclusions that could result in a significant impact to the Company's consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(k) Land, Premises and Equipment</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Premises and equipment are stated at cost less accumulated depreciation and amortization. Land is carried at cost and not depreciated. Depreciation and amortization is charged to "Noninterest expense" in the consolidated statements of earnings (loss) using the straight‑line method over the estimated useful lives of the assets. The estimated useful lives of furniture, fixtures and equipment range from 3 years to 7 years and for buildings up to 40 years. Leasehold improvements are amortized over their estimated useful lives, or the life of the lease, whichever is shorter. Maintenance and repairs are expensed as incurred and improvements that extend the useful lives of assets are capitalized.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(l) Foreclosed Assets</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Foreclosed assets include OREO and repossessed non-real estate assets. Foreclosed assets are initially recorded at the estimated fair value of the property, based on current independent appraisals obtained at the time of acquisition, less estimated costs to sell, including senior obligations such as delinquent property taxes. The excess of the recorded loan balance over the estimated fair value of the property at the time of acquisition less estimated costs to sell is charged to the allowance for loan and lease losses. Any subsequent write‑downs are charged to "Noninterest expense" in the consolidated statements of earnings (loss) and recognized through a foreclosed assets valuation allowance. Subsequent increases in the fair value of the asset less selling costs reduce the foreclosed assets valuation allowance, but not below zero, and are credited to "Noninterest expense." Gains and losses on the sale of foreclosed assets and operating expenses of such assets are included in "Noninterest expense."</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(m) Bank Owned Life Insurance ("BOLI")</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank has purchased life insurance policies on certain key employees. BOLI is recorded at the amount that can be realized under the insurance contract, which is the cash surrender value.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(n) Mortgage Servicing Rights</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Mortgage servicing rights ("MSRs") give us the contractual rights to receive service fees in exchange for performing loan servicing functions on behalf of investors who have an ownership interest in the loans being serviced. Purchased mortgage servicing rights are recorded at the purchase price at the time of acquisition, which approximates the fair vale of such assets. Subsequent to acquisition, MSRs are accounted for under the amortization method and amortized over the period of estimated net servicing income (level yield method) generated from servicing the loans. MSRs are evaluated quarterly for impairment by estimating the fair value of the MSRs and comparing that value to their amortized cost. Impairment, if any, is recognized with a valuation allowance to the extent the fair value is less than the carrying value of the MSRs. Subsequent increases in the fair value of impaired MSRs are recognized only up to the amount of the previously recognized valuation allowance. The estimated fair value of the MSRs is obtained through independent third party valuations based on an analysis of future cash flows, incorporating key assumptions including discount rates, prepayment speeds and interest rates. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(o) Income Taxes</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in earnings in the period that includes the enactment date. Any interest or penalties assessed by the taxing authorities is classified in the financial statements as income tax expense. We and our subsidiaries are subject to U.S. federal income tax as well as income tax in multiple state jurisdictions. Deferred tax assets and liabilities of the same jurisdiction, net of valuation allowances, are grouped together and reported net on the consolidated balance sheets.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On a periodic basis, the Company evaluates its deferred tax assets to assess whether they are expected to be realized in the future. This determination is based on currently available facts and circumstances, including our current and projected future tax positions, the historical level of our taxable income, and estimates of our future taxable income. In most cases, the realization of deferred tax assets is based on our future profitability. To the extent our deferred tax assets are not considered more likely than not to be realized, we are required to record a valuation allowance on our deferred tax assets by charging earnings. The Company also evaluates existing valuation allowances periodically to determine if sufficient evidence exists to support an increase or reduction in the allowance. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(p) Goodwill and Other Intangible Assets</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Goodwill and other intangible assets arise from the acquisition method of accounting for business combinations. Goodwill generated from business combinations is not subject to amortization and instead is tested for impairment annually at the reporting unit level unless a triggering event occurs thereby requiring an updated assessment. Impairment may be tested by first assessing qualitative factors. If qualitative factors do not indicate impairment, the test is complete. However, if the qualitative factors indicate it is more-likely-than-not that goodwill is impaired, a quantitative test is performed. In accordance with ASC Topic 350, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Intangibles – Goodwill and Other</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, the Company has an unconditional option to bypass the qualitative assessment and proceed directly to the quantitative assessment. If the Company elects to perform a qualitative assessment, there is no requirement for the Company to perform it for every reporting unit and there is no requirement for the qualitative assessment to be performed every period. In each period and for each reporting unit, the Company decides whether it will reduce costs and complexity to perform the optional qualitative assessment or to proceed directly to the quantitative test. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our regular annual impairment assessment occurs in the fourth quarter. Goodwill represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. Impairment exists when the carrying value of the goodwill exceeds the fair value of the reporting unit. An impairment loss would be recognized in an amount equal to that excess as a charge to "Noninterest expense" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Intangible assets with estimable useful lives are amortized over such useful lives to their estimated residual values. CDI and CRI are recognized apart from goodwill at the time of acquisition based on market valuations. In preparing such valuations, variables considered included deposit servicing costs, alternative cost of funds, attrition rates, and market discount rates. CDI assets are amortized to expense over their useful lives, which we have estimated to range from 7 to 10 years. CRI assets are amortized to expense over their useful lives, which we have estimated to range from 4 to 7 years. The amortization expense represents the estimated decline in the value of the underlying deposits or customer relationships acquired. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Both CDI and CRI are reviewed for impairment quarterly or earlier if events or changes in circumstances indicate that their carrying values may not be recoverable. If the recoverable amount of either CDI or CRI is determined to be less than its carrying value, we would then measure the amount of impairment based on an estimate of the intangible asset’s fair value at that time. If the fair value is below the carrying value, then the intangible asset is reduced to such fair value; an impairment loss for such amount would be recognized as a charge to "Noninterest expense" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(q) Operating Leases </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of December 31, 2023, the Company only had operating leases related to our leased facilities. The Company determines if an arrangement is a lease at inception by assessing whether there is an identified asset and whether the contract conveys the right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases with a term of more than one year are included in operating lease right-of-use ("ROU") assets and operating lease liabilities, which are reported in "Other assets" and "Accrued interest payable and other liabilities" on the Company's consolidated balance sheets.</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company made a policy election to apply the short-term lease exemption to any operating leases with an original term of less than 12 months, therefore no ROU asset or lease liability is recorded for these operating leases. The Company has agreements with lease and non-lease components, which are accounted for as a single lease component. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized on the lease commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate commensurate with the lease term based on the information available at the lease commencement date in determining the present value of lease payments. ROU assets initially equal the lease liability, adjusted for any prepaid lease payments and initial direct costs incurred less any lease incentives received. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain of the Company's lease agreements include rental payments that adjust periodically based on changes in the CPI. We initially measure the present value of the lease payments using the index at the lease commencement date. Subsequent increases in the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments is incurred. The ROU assets and lease liabilities are not re-measured as a result of changes in the CPI. The Company's lease terms may include options to extend or terminate the lease. These options to extend or terminate are assessed on a lease-by-lease basis, and the ROU assets and lease liabilities are adjusted when it is reasonably certain that an option will be exercised. Rent expense for lease payments is recognized on a straight-line basis over the lease term and is included in "Occupancy expense" on the Company's consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company uses the long-lived assets impairment guidance under ASC Topic 360-10-35, "</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Property, Plant and Equipment</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">,"</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">to determine whether an ROU asset is impaired, and if impaired, the amount of loss to recognize. Long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. These could include vacating the leased space, obsolescence, or physical damage to a facility. Under ASC Topic 842, "</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Leases</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">," if an impairment loss is recognized for a ROU asset, the adjusted carrying amount of the ROU asset would be its new accounting basis. The remaining ROU asset (after the impairment write-down) is amortized on a straight-line basis over the remaining lease term. </span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(r) Qualified Affordable Housing Partnership and Solar-Related Investments</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company invests in qualified affordable housing partnerships and records these investments using the proportional amortization method. Under the proportional amortization method, the Company amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received, and recognizes the amortization in "Income tax expense" on the consolidated statements of earnings (loss). Investments accounted for under the proportional amortization method are required to be tested for impairment when events or changes in circumstances indicate that it is more likely than not that the carrying amount of the investment will not be realized. </span><span style="color:#1f497d;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We have provided lease financing for solar renewable electric generating facilities which provides us tax credits. The deferral method of accounting is used to record the tax credits related to these transactions. The investment tax credits are initially recorded as a reduction to the related investment, and then amortized over the life of the investment to interest income.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(s) Stock-Based Compensation</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company issues stock-based compensation instruments consisting of restricted stock units ("RSUs"), time-based restricted stock awards ("TRSAs") and performance-based restricted stock units ("PRSUs"). Compensation expense related to RSUs and TRSAs is based on the fair value of the underlying stock on the award date and is recognized over the required service period using the straight‑line method. The market price of our voting common stock at the date of grant is used to determine the grant date fair value of restricted stock awards and units. For stock awards and units that contain a market condition, a Monte Carlo simulation valuation model is used to calculate the grant date fair value of such awards. Forfeitures of stock-based awards are recognized when they occur. Compensation expense related to PRSUs is based on the fair value of the underlying stock on the award date and is amortized over the vesting period using the straight-line method unless it is determined that: (1) attainment of the financial metrics is less than probable, in which case a portion of the amortization is suspended, or (2) attainment of the financial metrics is improbable, in which case a portion of the previously recognized amortization is reversed and also suspended. PRSU expense may vary during the performance period based upon changes in management's estimate of the number of shares that may ultimately vest. In the case where the performance target for the PRSU’s is based on a market condition (such as total shareholder return), the amortization is neither reversed nor suspended if it is subsequently determined that the attainment of the performance target is less than probable or improbable and the employee continues to meet the service requirement of the award.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Unvested RSUs participate with common stock in any dividends declared, but are only paid on the shares which ultimately vest, if any, at each vesting date. At the time of vesting, the vested shares are entitled to receive cumulative dividends declared and paid since the last vesting date of the award. Unvested TRSAs participate with common stock in any dividends declared and paid. Dividends are paid on unvested TRSAs and are charged to equity and the related tax impact is recorded to income tax expense. Dividends paid on forfeited TRSAs are charged to compensation expense. Unvested PRSUs participate with common stock in any dividends declared, but are only paid on the shares which ultimately vest, if any, at the end of the performance period. At the time of vesting, the vested shares are entitled to receive cumulative dividends declared and paid during the performance period. Such dividends are accrued during the performance period at the estimated level of shares to be received by the award holder.</span></div><div style="margin-bottom:6pt;margin-top:12pt;padding-left:54pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(t) Derivative Instruments </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company uses derivatives to manage exposure to market risk, primarily foreign currency risk and interest rate risk, and to assist customers with their risk management objectives. The Company uses foreign exchange contracts to manage the foreign exchange rate risk associated with certain foreign currency-denominated assets and liabilities. The objective is to manage the uncertainty of future foreign exchange rate fluctuations. These derivatives provide for a fixed exchange rate which has the effect of reducing or eliminating changes to anticipated cash flows to be received on assets and liabilities denominated in foreign currencies as the result of changes to exchange rates.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Our foreign currency derivatives are not designated as accounting hedges and recorded at fair value in "Other assets" and "Accrued interest payable and other liabilities" in the consolidated balance sheet. The changes in fair value of our derivatives and the related interest are recognized in "Noninterest income - other" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Bank offers interest rate swap products to certain loan customers to allow them to hedge the risk of rising interest rates on their variable-rate loans. When such products are issued, we also enter into an offsetting swap with institutional counterparties to eliminate the interest rate risk to us. These back-to-back swap agreements, which generate fee income for us, are intended to offset each other. We retain the credit risk of the original loan. The net cash flow for us is equal to the interest income received from a variable rate loan originated with the client plus a fee. These swaps are not designated as accounting hedges and are recorded at fair value in "Other assets" and "Accrued interest payable and other liabilities" in the consolidated balance sheets. The changes in fair value are recorded in "Noninterest income - other" in the consolidated statements of earnings (loss).</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with negotiated credit facilities and certain other services, we may obtain equity warrant assets giving us the right to acquire stock in primarily private, venture-backed companies. We account for equity warrant assets as derivatives when they contain net settlement terms and other qualifying criteria under ASC 815. These equity warrant assets are measured at estimated fair value on a monthly basis and are classified as "Other assets" in the consolidated balance sheets at the time they are obtained. </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company applies hedge accounting for qualifying derivative instruments used to manage interest rate risk. A cash flow hedge is a derivative instrument used to manage the variability in future expected cash flows that would otherwise be impacted by movements in interest rates. To quality for hedge accounting, the cash flow hedge must be highly effective at reducing the risk associated with the hedged exposure. The effectiveness of the hedging relationship is documented at inception and is monitored at least quarterly through the life of the transaction. A cash flow hedge that is designated as highly effective is carried at fair value in "Other assets" or "Accrued interest payable and other liabilities" in the consolidated balance sheet with the change in fair value recorded in accumulated other comprehensive loss, net (“AOCI”) and subsequently recognized in earnings in the same period that the hedged forecasted transaction affects earnings. At that time, the amount reclassified from AOCI is presented in the same income statement line item in which the hedged transaction is reported (interest income or expense). If the cash flow hedge becomes ineffective, the change in fair value is reclassified from AOCI to earnings. Cash flows from cash flow hedges are classified as operating activities in the statement of cash flows. We classify both the earnings and cash flow impact from these derivatives consistent with the underlying hedged item.</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Derivative instruments expose us to credit risk in the event of nonperformance by counterparties. This risk exposure consists primarily of the termination value of agreements where we are in a favorable position. We manage the credit risk associated with various derivative agreements through counterparty credit review and monitoring procedures.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(u) Comprehensive Income (Loss)</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Comprehensive income (loss) consists of net earnings (loss); changes in the net unrealized gains (losses) on debt securities available‑for‑sale, net; changes in the net unrealized loss on securities transferred to held-to-maturity, net; changes in the fair value of credit-linked notes; and changes in the fair value of cash flow hedges, net, and is presented in the consolidated statements of comprehensive income (loss).</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(v) Earnings (Loss) Per Common Share</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Earnings (loss) per common share (“EPS”) is computed under the two-class method. Basic EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted average number of shares outstanding. Net income (loss) allocated to common stockholders is computed by subtracting income (loss) allocated to participating securities, participating securities dividends, preferred stock dividends and preferred stock redemptions from net income. All unvested restricted stock awards and NVCE shares that contain rights to non-forfeitable dividends are considered participating securities. In the two-class method, the amount of our earnings (loss) available to common stockholders is divided by the weighted average shares outstanding, excluding any unvested restricted stock, for both the basic and diluted earnings (loss) per share. Diluted EPS is computed by dividing net income (loss) allocated to common stockholders by the weighted average number of shares outstanding, adjusted for the dilutive effect, if any, of unvested restricted stock and units and outstanding warrants.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(w) Business Combinations</span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Business combinations are accounted for under the acquisition method of accounting in accordance with ASC Topic 805, “</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">.” Under the acquisition method, the acquiring entity in a business combination recognizes 100 percent of the acquired assets and assumed liabilities, regardless of the percentage owned, at their estimated fair values as of the date of acquisition. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. To the extent the fair value of net assets acquired, including other identifiable assets, exceeds the purchase price, a bargain purchase gain is recognized. Assets acquired and liabilities assumed from contingencies must also be recognized at fair value, if the fair value can be determined during the measurement period. Results of operations of an acquired business are included in the consolidated statements of earnings (loss) from the date of acquisition. Acquisition‑related costs, including conversion and restructuring charges, are expensed as incurred.</span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">(x) Business Segments </span></div><div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">We regularly assess our strategic plans, operations, reporting structures and financial information provided to management to identify our reportable segments. Civic, a lending subsidiary we acquired in February 2021, has historically been identified as an operating segment. In the fourth quarter of 2022, Civic met a quantitative threshold which required it to be disclosed as a reportable operating segment. Therefore, we had two reportable operating segments as of December 31, 2022: Commercial Banking and Civic, and a third segment, Other, which was used for inter-segment eliminations. In the first quarter of 2023, we began a restructuring of Civic which included removing most of Civic's top management and transferring day-to-day management of most of Civic's operating functions to managers at the Bank. Due to the restructuring at Civic, discrete financial information is no longer prepared. Our management reporting captures the direct expenses of Civic, however, none of the expenses now being incurred to manage Civic are being directly charged or allocated to Civic. Therefore, it is no longer feasible to produce meaningful, separate full financial statements, and discrete financial information for Civic is no longer prepared or distributed to our chief operating decision maker. Thus, Civic no longer met the criteria to be considered a reportable operating segment beginning as of March 31, 2023. We sold the Civic business in the second quarter of 2023, and we are retaining and servicing the Civic loans on our balance sheet. At December 31, 2023, we operated as one reportable segment - Commercial Banking. The factors considered in making this determination include the nature of products and services offered, geographic regions in which we operate and how information is reviewed by the chief executive officer and other key decision makers. The revised presentation of segment data has been applied retroactively for all periods presented in these consolidated financial statements. </span></div><div style="margin-bottom:6pt;margin-top:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%"> (y) Recently Issued Accounting Standards </span></div><div style="margin-bottom:6pt;margin-top:11pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2022-03, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard clarifies that a contractual sale restriction is not considered in measuring an equity security at fair value. The standard also clarifies that an entity cannot recognize a contractual sale restriction as a separate unit of account, such as a contra-asset or liability. The standard requires new disclosures for all entities with equity securities subject to contractual sales restrictions. Additionally, early adoption is permitted.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">January 1, 2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company does not take into account contractual sale restrictions in determining the fair value of its equity securities. The Company expects that this standard will not have a material impact on its consolidated financial statements.</span></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2023-02, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard expands the proportional amortization method to account for investments in all tax equity investments. That accounting method was previously allowed only for low-income housing tax credit ("LIHTC") investments, but now is available, by election, to all tax equity investments that meet five conditions. Under the new guidance, reporting entities can make accounting policy elections on a tax-credit-program-by-tax-credit-program basis, rather than for individual investments or at the reporting entity level. Additionally, early adoption is permitted.</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">January 1, 2024</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company expects that this standard will not have a material impact on its consolidated financial statements.</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">ASU 2023-06, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:112%">Disclosure Improvements - Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">This standard amends certain Subtopics of the ASC to incorporate certain disclosure requirements from SEC Release No. 33-10532, "Disclosure Update and Simplification" that was issued in 2018. The amendments in this standard should be applied prospectively. Early adoption is prohibited.<br/></span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The effective date for each amendment will be the date on which the SEC's removal of the related disclosure from Regulation S-X or Regulation S-K becomes effective.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is evaluating the impact of this standard on its consolidated financial statements.</span></td></tr></table></div><div style="margin-top:6pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:16.443%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.964%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.034%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.969%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effective</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Effect on the Financial Statements </span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Description</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Date</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">or Other Significant Matters</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">ASU 2023-07, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The standard improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The enhanced segment disclosure requirements apply retrospectively to all prior periods presented in the financial statements. Additionally, early adoption is permitted.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">December 31, 2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">The Company is evaluating the impact of this standard on its consolidated financial statements.</span></td></tr></table></div>

CY2023

us-gaap

Use Of Estimates

UseOfEstimates

Use of Estimates<div style="margin-bottom:6pt;text-indent:22.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period to prepare these consolidated financial statements in conformity with U.S. GAAP. Actual results could differ from those estimates. Material estimates subject to change in the near term include, among other items, the allowance for credit losses (the combination of the allowance for loan and lease losses and the reserve for unfunded loan commitments), the carrying value of goodwill and other intangible assets, the fair value of assets and liabilities acquired in business combinations and the related purchase price allocation, and the realization of deferred tax assets. These estimates may be adjusted as more current information becomes available, and any adjustment may be significant.</span></div>

CY2023Q4

banc

Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes

250000

usd

CY2023Q4

banc

Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes

250000

usd

CY2023Q4

banc

Thresholdforloansthatareconsideredindividuallysignificantforallowanceanalysispurposes

250000

usd

CY2023

us-gaap

Number Of Reportable Segments

NumberOfReportableSegments

2

reportable_segment

CY2022

us-gaap

Number Of Reportable Segments

NumberOfReportableSegments

1

reportable_segment

CY2023Q4

us-gaap

Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1

ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1

24.60

CY2023Q4

us-gaap

Business Combination Recognized Identifiable Assets Acquired Goodwill And Liabilities Assumed Net

BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet

464377000

usd

CY2023

us-gaap

Goodwill Transfers

GoodwillTransfers

198627000

usd

CY2023

us-gaap

Goodwill Transfers

GoodwillTransfers

198600000

usd

CY2023Q4

banc

Principal Of Pcd Loans Acquired

PrincipalOfPCDLoansAcquired

1700000000

usd

CY2023Q4

banc

Principal Of Pcd Loans Acquired

PrincipalOfPCDLoansAcquired

1713572000

usd

CY2023Q4

banc

Pcd Allowance For Credit Losses At Acquisition

PCDAllowanceForCreditLossesAtAcquisition

-25623000

usd

CY2023Q4

banc

Non Credit Discount On Pcd Loans

NonCreditDiscountOnPCDLoans

-154498000

usd

CY2023Q4

banc

Fair Value Of Pcd Loans

FairValueOfPCDLoans

1533451000

usd

CY2023Q4

us-gaap

Restricted Cash And Cash Equivalents

RestrictedCashAndCashEquivalents

0

usd

CY2022Q4

us-gaap

Restricted Cash And Cash Equivalents

RestrictedCashAndCashEquivalents

0

usd

CY2023Q4

banc

Pledged Cashfor Derivative Contracts

PledgedCashforDerivativeContracts

3300000

usd

CY2022Q4

banc

Pledged Cashfor Derivative Contracts

PledgedCashforDerivativeContracts

2700000

usd

CY2022Q3

banc

Cash Collateral Borrowed Credit Link Notes Issuance

CashCollateralBorrowedCreditLinkNotesIssuance

132800000

usd

CY2023

us-gaap

Other Comprehensive Income Reclassification Adjustment For Held To Maturity Transferred To Available For Sale Securities Before Tax

OtherComprehensiveIncomeReclassificationAdjustmentForHeldToMaturityTransferredToAvailableForSaleSecuritiesBeforeTax

-218300000

usd

CY2023Q4

us-gaap

Available For Sale Debt Securities Amortized Cost Basis

AvailableForSaleDebtSecuritiesAmortizedCostBasis

2699255000

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Allowance For Credit Loss

DebtSecuritiesAvailableForSaleAllowanceForCreditLoss

199000

usd

CY2023Q4

banc

Debt Securities Available For Sale Net Carrying Amount

DebtSecuritiesAvailableForSaleNetCarryingAmount

2699056000

usd

CY2023Q4

us-gaap

Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax

AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax

262000

usd

CY2023Q4

us-gaap

Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax

AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax

352454000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

2346864000

usd

CY2022Q4

us-gaap

Available For Sale Debt Securities Amortized Cost Basis

AvailableForSaleDebtSecuritiesAmortizedCostBasis

5654617000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Allowance For Credit Loss

DebtSecuritiesAvailableForSaleAllowanceForCreditLoss

0

usd

CY2022Q4

banc

Debt Securities Available For Sale Net Carrying Amount

DebtSecuritiesAvailableForSaleNetCarryingAmount

5654617000

usd

CY2022Q4

us-gaap

Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax

AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax

6000

usd

CY2022Q4

us-gaap

Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax

AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax

811136000

usd

CY2022Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

4843487000

usd

CY2023

us-gaap

Debt Securities Available For Sale Realized Gain

DebtSecuritiesAvailableForSaleRealizedGain

0

usd

CY2022

us-gaap

Debt Securities Available For Sale Realized Gain

DebtSecuritiesAvailableForSaleRealizedGain

6032000

usd

CY2021

us-gaap

Debt Securities Available For Sale Realized Gain

DebtSecuritiesAvailableForSaleRealizedGain

1680000

usd

CY2023

us-gaap

Debt Securities Available For Sale Realized Loss

DebtSecuritiesAvailableForSaleRealizedLoss

442413000

usd

CY2022

us-gaap

Debt Securities Available For Sale Realized Loss

DebtSecuritiesAvailableForSaleRealizedLoss

56353000

usd

CY2021

us-gaap

Debt Securities Available For Sale Realized Loss

DebtSecuritiesAvailableForSaleRealizedLoss

65000

usd

CY2023

us-gaap

Realized Investment Gains Losses

RealizedInvestmentGainsLosses

-442413000

usd

CY2022

us-gaap

Realized Investment Gains Losses

RealizedInvestmentGainsLosses

-50321000

usd

CY2021

us-gaap

Realized Investment Gains Losses

RealizedInvestmentGainsLosses

1615000

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months

0

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss

0

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger

2298565000

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss

352454000

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Unrealized Loss Position

DebtSecuritiesAvailableForSaleUnrealizedLossPosition

2298565000

usd

CY2023Q4

us-gaap

Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss

DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss

352454000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months

1057030000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss

101408000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger

3777773000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss

DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss

709728000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Unrealized Loss Position

DebtSecuritiesAvailableForSaleUnrealizedLossPosition

4834803000

usd

CY2022Q4

us-gaap

Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss

DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss

811136000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities Within One Year Amortized Cost

AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearAmortizedCost

4965000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After One Through Five Years Amortized Cost

AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsAmortizedCost

216587000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After Five Through Ten Years Amortized Cost

AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsAmortizedCost

526779000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After Ten Years Amortized Cost

AvailableForSaleSecuritiesDebtMaturitiesAfterTenYearsAmortizedCost

1950924000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities Single Maturity Date Amortized Cost Basis

AvailableForSaleSecuritiesDebtMaturitiesSingleMaturityDateAmortizedCostBasis

2699255000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities Within One Year Fair Value

AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue

4968000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After One Through Five Years Fair Value

AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue

204942000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After Five Through Ten Years Fair Value

AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue

458136000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities After Ten Years Fair Value

AvailableForSaleSecuritiesDebtMaturitiesAfterTenYearsFairValue

1678818000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Maturities Single Maturity Date

AvailableForSaleSecuritiesDebtMaturitiesSingleMaturityDate

2346864000

usd

CY2022Q4

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Excluding Accrued Interest

DebtSecuritiesHeldToMaturityAllowanceForCreditLossExcludingAccruedInterest

1500000

usd

CY2023

us-gaap

Debt Securities Held To Maturity Credit Loss Expense Reversal

DebtSecuritiesHeldToMaturityCreditLossExpenseReversal

0

usd

CY2023

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Writeoff

DebtSecuritiesHeldToMaturityAllowanceForCreditLossWriteoff

0

usd

CY2023

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Recovery

DebtSecuritiesHeldToMaturityAllowanceForCreditLossRecovery

0

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Excluding Accrued Interest

DebtSecuritiesHeldToMaturityAllowanceForCreditLossExcludingAccruedInterest

1500000

usd

CY2021Q4

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Excluding Accrued Interest

DebtSecuritiesHeldToMaturityAllowanceForCreditLossExcludingAccruedInterest

0

usd

CY2022

us-gaap

Debt Securities Held To Maturity Credit Loss Expense Reversal

DebtSecuritiesHeldToMaturityCreditLossExpenseReversal

1500000

usd

CY2022

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Writeoff

DebtSecuritiesHeldToMaturityAllowanceForCreditLossWriteoff

0

usd

CY2022

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Recovery

DebtSecuritiesHeldToMaturityAllowanceForCreditLossRecovery

0

usd

CY2022Q4

us-gaap

Debt Securities Held To Maturity Allowance For Credit Loss Excluding Accrued Interest

DebtSecuritiesHeldToMaturityAllowanceForCreditLossExcludingAccruedInterest

1500000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest Before Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestBeforeAllowanceForCreditLoss

2288791000

usd

CY2022Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest Before Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestBeforeAllowanceForCreditLoss

2270635000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Amortized Cost Excluding Accrued Interest After Allowance For Credit Loss Maturity Allocated And Single Maturity Date Year One

DebtSecuritiesHeldToMaturityAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossMaturityAllocatedAndSingleMaturityDateYearOne

0

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Amortized Cost Excluding Accrued Interest After Allowance For Credit Loss Maturity Allocated And Single Maturity Date After Year One Through Five

DebtSecuritiesHeldToMaturityAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossMaturityAllocatedAndSingleMaturityDateAfterYearOneThroughFive

0

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Amortized Cost Excluding Accrued Interest After Allowance For Credit Loss Maturity Allocated And Single Maturity Date After Year5 Through10

DebtSecuritiesHeldToMaturityAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossMaturityAllocatedAndSingleMaturityDateAfterYear5Through10

1058182000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Amortized Cost Excluding Accrued Interest After Allowance For Credit Loss Maturity Allocated And Single Maturity Date After Year10

DebtSecuritiesHeldToMaturityAmortizedCostExcludingAccruedInterestAfterAllowanceForCreditLossMaturityAllocatedAndSingleMaturityDateAfterYear10

1230609000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest Before Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestBeforeAllowanceForCreditLoss

2288791000

usd

CY2023Q4

us-gaap

Held To Maturity Securities Debt Maturities Within One Year Fair Value

HeldToMaturitySecuritiesDebtMaturitiesWithinOneYearFairValue

0

usd

CY2023Q4

us-gaap

Held To Maturity Securities Debt Maturities After One Through Five Years Fair Value

HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue

0

usd

CY2023Q4

us-gaap

Held To Maturity Securities Debt Maturities After Five Through Ten Years Fair Value

HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue

996840000

usd

CY2023Q4

us-gaap

Held To Maturity Securities Debt Maturities After Ten Years Fair Value

HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsFairValue

1171476000

usd

CY2023Q4

us-gaap

Held To Maturity Securities Fair Value

HeldToMaturitySecuritiesFairValue

2168316000

usd

CY2023Q4

us-gaap

Federal Home Loan Bank Stock

FederalHomeLoanBankStock

126300000

usd

CY2022Q4

us-gaap

Federal Home Loan Bank Stock

FederalHomeLoanBankStock

34300000

usd

CY2023

us-gaap

Interest Income Securities Taxable

InterestIncomeSecuritiesTaxable

150710000

usd

CY2022

us-gaap

Interest Income Securities Taxable

InterestIncomeSecuritiesTaxable

179496000

usd

CY2021

us-gaap

Interest Income Securities Taxable

InterestIncomeSecuritiesTaxable

118561000

usd

CY2023

us-gaap

Interest Income Securities Tax Exempt

InterestIncomeSecuritiesTaxExempt

19479000

usd

CY2022

us-gaap

Interest Income Securities Tax Exempt

InterestIncomeSecuritiesTaxExempt

28936000

usd

CY2021

us-gaap

Interest Income Securities Tax Exempt

InterestIncomeSecuritiesTaxExempt

33916000

usd

CY2023

us-gaap

Investment Income Dividend

InvestmentIncomeDividend

4807000

usd

CY2022

us-gaap

Investment Income Dividend

InvestmentIncomeDividend

1319000

usd

CY2021

us-gaap

Investment Income Dividend

InvestmentIncomeDividend

991000

usd

CY2023

us-gaap

Investment Income Interest And Dividend

InvestmentIncomeInterestAndDividend

174996000

usd

CY2022

us-gaap

Investment Income Interest And Dividend

InvestmentIncomeInterestAndDividend

209751000

usd

CY2021

us-gaap

Investment Income Interest And Dividend

InvestmentIncomeInterestAndDividend

153468000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Gross Carrying Amount

LoansAndLeasesReceivableGrossCarryingAmount

25534730000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Gross Carrying Amount

LoansAndLeasesReceivableGrossCarryingAmount

28726016000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Deferred Income

LoansAndLeasesReceivableDeferredIncome

45043000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Deferred Income

LoansAndLeasesReceivableDeferredIncome

116887000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

25489687000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

28609129000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

281687000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

200732000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Reported Amount

LoansAndLeasesReceivableNetReportedAmount

25208000000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Reported Amount

LoansAndLeasesReceivableNetReportedAmount

28408397000

usd

CY2023Q4

banc

Land And Acquisitions And Development Loans

LandAndAcquisitionsAndDevelopmentLoans

228900000

usd

CY2022Q4

banc

Land And Acquisitions And Development Loans

LandAndAcquisitionsAndDevelopmentLoans

153500000

usd

CY2023Q4

banc

Financing Receivable Recorded Investment Total Past Due

FinancingReceivableRecordedInvestmentTotalPastDue

144188000

usd

CY2023Q4

banc

Financing Receivable Recorded Investment Current No Past Due

FinancingReceivableRecordedInvestmentCurrentNoPastDue

25345499000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

25489687000

usd

CY2022Q4

banc

Financing Receivable Recorded Investment Thirty To Eighty Nine Days Past Due

FinancingReceivableRecordedInvestmentThirtyToEightyNineDaysPastDue

105845000

usd

CY2022Q4

banc

Loan Receivable Recorded Investment Equalto Greaterthan90 Days Past Due

LoanReceivableRecordedInvestmentEqualtoGreaterthan90DaysPastDue

70922000

usd

CY2022Q4

banc

Financing Receivable Recorded Investment Total Past Due

FinancingReceivableRecordedInvestmentTotalPastDue

176767000

usd

CY2022Q4

banc

Financing Receivable Recorded Investment Current No Past Due

FinancingReceivableRecordedInvestmentCurrentNoPastDue

28432362000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

28609129000

usd

CY2023Q4

us-gaap

Financing Receivable Recorded Investment Nonaccrual Status

FinancingReceivableRecordedInvestmentNonaccrualStatus

62527000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

25489687000

usd

CY2022Q4

us-gaap

Financing Receivable Recorded Investment Nonaccrual Status

FinancingReceivableRecordedInvestmentNonaccrualStatus

103778000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

28609129000

usd

CY2023Q4

banc

Financing Receivable Noncurrent90 Days Or More Past Due Still Accruing Loan Count

FinancingReceivableNoncurrent90DaysOrMorePastDueStillAccruingLoanCount

1

CY2023Q4

us-gaap

Financing Receivable Recorded Investment90 Days Past Due And Still Accruing

FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing

11800000

usd

CY2022Q4

banc

Financing Receivable Noncurrent90 Days Or More Past Due Still Accruing Loan Count

FinancingReceivableNoncurrent90DaysOrMorePastDueStillAccruingLoanCount

0

CY2023

us-gaap

Loans And Leases Receivable Impaired Interest Lost On Nonaccrual Loans

LoansAndLeasesReceivableImpairedInterestLostOnNonaccrualLoans

5800000

usd

CY2022

us-gaap

Loans And Leases Receivable Impaired Interest Lost On Nonaccrual Loans

LoansAndLeasesReceivableImpairedInterestLostOnNonaccrualLoans

6300000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

25489687000

usd

CY2023Q4

us-gaap

Financing Receivable Recorded Investment Nonaccrual Status

FinancingReceivableRecordedInvestmentNonaccrualStatus

62527000

usd

CY2023

us-gaap

Financing Receivable Nonaccrual Interest Income

FinancingReceivableNonaccrualInterestIncome

41000

usd

CY2022Q4

us-gaap

Financing Receivable Recorded Investment Nonaccrual Status

FinancingReceivableRecordedInvestmentNonaccrualStatus

103778000

usd

CY2023

banc

Gross Charges By Origination Year

GrossChargesByOriginationYear

63428000

usd

CY2022

banc

Gross Charges By Origination Year

GrossChargesByOriginationYear

14037000

usd

CY2023Q4

us-gaap

Financing Receivable Modifications Recorded Investment

FinancingReceivableModificationsRecordedInvestment

13860000

usd

CY2023Q4

banc

Finance Receivable Loan Restructuring And Refinancing Payment Status

FinanceReceivableLoanRestructuringAndRefinancingPaymentStatus

13860000

usd

CY2023Q4

banc

Loan Modifications Subsequently Defaulted Amortized Costs

LoanModificationsSubsequentlyDefaultedAmortizedCosts

735000

usd

CY2022

us-gaap

Financing Receivable Modifications Number Of Contracts2

FinancingReceivableModificationsNumberOfContracts2

56

contract

CY2022

us-gaap

Financing Receivable Modifications Pre Modification Recorded Investment2

FinancingReceivableModificationsPreModificationRecordedInvestment2

17473000

usd

CY2022

us-gaap

Financing Receivable Modifications Post Modification Recorded Investment2

FinancingReceivableModificationsPostModificationRecordedInvestment2

6556000

usd

CY2022

us-gaap

Financing Receivable Modifications Subsequent Default Number Of Contracts1

FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1

1

CY2022

us-gaap

Financing Receivable Modifications Subsequent Default Recorded Investment1

FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1

97000

usd

CY2021

us-gaap

Financing Receivable Modifications Number Of Contracts2

FinancingReceivableModificationsNumberOfContracts2

57

CY2021

us-gaap

Financing Receivable Modifications Pre Modification Recorded Investment2

FinancingReceivableModificationsPreModificationRecordedInvestment2

56926000

usd

CY2021

us-gaap

Financing Receivable Modifications Post Modification Recorded Investment2

FinancingReceivableModificationsPostModificationRecordedInvestment2

36332000

usd

CY2021

us-gaap

Financing Receivable Modifications Subsequent Default Number Of Contracts1

FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1

4

CY2021

us-gaap

Financing Receivable Modifications Subsequent Default Recorded Investment1

FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1

2530000

usd

CY2022Q4

banc

Unfunded Commitments For Troubled Debt Restructurings

UnfundedCommitmentsForTroubledDebtRestructurings

897000

usd

CY2021Q4

banc

Unfunded Commitments For Troubled Debt Restructurings

UnfundedCommitmentsForTroubledDebtRestructurings

2000000

usd

CY2023

us-gaap

Direct Financing Lease Interest Income

DirectFinancingLeaseInterestIncome

16671000

usd

CY2022

us-gaap

Direct Financing Lease Interest Income

DirectFinancingLeaseInterestIncome

10813000

usd

CY2021

us-gaap

Direct Financing Lease Interest Income

DirectFinancingLeaseInterestIncome

8976000

usd

CY2023Q4

us-gaap

Direct Financing Lease Lease Receivable

DirectFinancingLeaseLeaseReceivable

249223000

usd

CY2022Q4

us-gaap

Direct Financing Lease Lease Receivable

DirectFinancingLeaseLeaseReceivable

232909000

usd

CY2023Q4

us-gaap

Direct Financing Lease Unguaranteed Residual Asset

DirectFinancingLeaseUnguaranteedResidualAsset

25488000

usd

CY2022Q4

us-gaap

Direct Financing Lease Unguaranteed Residual Asset

DirectFinancingLeaseUnguaranteedResidualAsset

23561000

usd

CY2023Q4

banc

Direct Financing Lease Deferred Selling Profit And Other

DirectFinancingLeaseDeferredSellingProfitAndOther

2715000

usd

CY2022Q4

banc

Direct Financing Lease Deferred Selling Profit And Other

DirectFinancingLeaseDeferredSellingProfitAndOther

1815000

usd

CY2023Q4

us-gaap

Direct Financing Lease Net Investment In Lease

DirectFinancingLeaseNetInvestmentInLease

277426000

usd

CY2022Q4

us-gaap

Direct Financing Lease Net Investment In Lease

DirectFinancingLeaseNetInvestmentInLease

258285000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Payments To Be Received Next Rolling Twelve Months

SalesTypeAndDirectFinancingLeasesLeaseReceivablePaymentsToBeReceivedNextRollingTwelveMonths

80456000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Lease Payments To Be Received Rolling Year Two

SalesTypeAndDirectFinancingLeasesLeaseReceivableLeasePaymentsToBeReceivedRollingYearTwo

69844000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Lease Payments To Be Received Rolling Year Three

SalesTypeAndDirectFinancingLeasesLeaseReceivableLeasePaymentsToBeReceivedRollingYearThree

51314000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Payments To Be Received Rolling Year Four

SalesTypeAndDirectFinancingLeasesLeaseReceivablePaymentsToBeReceivedRollingYearFour

35630000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Lease Payments To Be Received Rolling Year Five

SalesTypeAndDirectFinancingLeasesLeaseReceivableLeasePaymentsToBeReceivedRollingYearFive

21352000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Lease Payments To Be Received After Rolling Year Five

SalesTypeAndDirectFinancingLeasesLeaseReceivableLeasePaymentsToBeReceivedAfterRollingYearFive

22686000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Payments To Be Received

SalesTypeAndDirectFinancingLeasesLeaseReceivablePaymentsToBeReceived

281282000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable Undiscounted Excess Amount

SalesTypeAndDirectFinancingLeasesLeaseReceivableUndiscountedExcessAmount

32059000

usd

CY2023Q4

us-gaap

Sales Type And Direct Financing Leases Lease Receivable

SalesTypeAndDirectFinancingLeasesLeaseReceivable

249223000

usd

CY2023

banc

Initial Allowance On Acquired Pcd Loans

InitialAllowanceOnAcquiredPCDLoans

25623000

usd

CY2023

us-gaap

Allowance For Loan And Lease Losses Write Offs

AllowanceForLoanAndLeaseLossesWriteOffs

63428000

usd

CY2023

us-gaap

Allowance For Loan And Lease Loss Recovery Of Bad Debts

AllowanceForLoanAndLeaseLossRecoveryOfBadDebts

5260000

usd

CY2023

us-gaap

Allowance For Loan And Lease Losses Writeoffs Net

AllowanceForLoanAndLeaseLossesWriteoffsNet

-58168000

usd

CY2023

us-gaap

Provision For Loan And Lease Losses

ProvisionForLoanAndLeaseLosses

-113500000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

281687000

usd

CY2023Q4

us-gaap

Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1

FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1

0

usd

CY2023Q4

us-gaap

Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment

FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment

281687000

usd

CY2023Q4

us-gaap

Financing Receivable Individually Evaluated For Impairment

FinancingReceivableIndividuallyEvaluatedForImpairment

59380000

usd

CY2023Q4

us-gaap

Financing Receivable Collectively Evaluated For Impairment

FinancingReceivableCollectivelyEvaluatedForImpairment

25430307000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

25489687000

usd

CY2021Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

200564000

usd

CY2022

us-gaap

Allowance For Loan And Lease Losses Write Offs

AllowanceForLoanAndLeaseLossesWriteOffs

14037000

usd

CY2022

us-gaap

Allowance For Loan And Lease Loss Recovery Of Bad Debts

AllowanceForLoanAndLeaseLossRecoveryOfBadDebts

9205000

usd

CY2022

us-gaap

Allowance For Loan And Lease Losses Writeoffs Net

AllowanceForLoanAndLeaseLossesWriteoffsNet

4832000

usd

CY2022

us-gaap

Provision For Loan And Lease Losses

ProvisionForLoanAndLeaseLosses

5000000

usd

CY2022Q4

us-gaap

Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1

FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1

3300000

usd

CY2022Q4

us-gaap

Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment

FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment

197432000

usd

CY2022Q4

us-gaap

Financing Receivable Individually Evaluated For Impairment

FinancingReceivableIndividuallyEvaluatedForImpairment

100444000

usd

CY2022Q4

us-gaap

Financing Receivable Collectively Evaluated For Impairment

FinancingReceivableCollectivelyEvaluatedForImpairment

28508685000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Net Of Deferred Income

LoansAndLeasesReceivableNetOfDeferredIncome

28609129000

usd

CY2023

us-gaap

Financing Receivable Allowance For Credit Losses Period Increase Decrease

FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease

81000000

usd

CY2023

us-gaap

Provision For Loan And Lease Losses

ProvisionForLoanAndLeaseLosses

-113500000

usd

CY2023

us-gaap

Allowance For Loan And Lease Losses Writeoffs Net

AllowanceForLoanAndLeaseLossesWriteoffsNet

-58200000

usd

CY2023Q4

banc

Collateraldependent Finance Receivable

CollateraldependentFinanceReceivable

51568000

usd

CY2022Q4

banc

Collateraldependent Finance Receivable

CollateraldependentFinanceReceivable

92321000

usd

CY2022Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

200732000

usd

CY2022Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

91071000

usd

CY2022Q4

us-gaap

Financing Receivable Allowance For Credit Losses

FinancingReceivableAllowanceForCreditLosses

291803000

usd

CY2023

banc

Initial Allowance On Acquired Pcd Loans

InitialAllowanceOnAcquiredPCDLoans

25623000

usd

CY2023

banc

Credit Allowance Loss On Acquired Pcd Loans

CreditAllowanceLossOnAcquiredPCDLoans

25623000

usd

CY2023

us-gaap

Allowance For Loan And Lease Losses Write Offs

AllowanceForLoanAndLeaseLossesWriteOffs

63428000

usd

CY2023

banc

Reservefor Unfunded Loan Commitments Chargeoffs

ReserveforUnfundedLoanCommitmentsChargeoffs

0

usd

CY2023

us-gaap

Financing Receivable Allowance For Credit Losses Write Offs

FinancingReceivableAllowanceForCreditLossesWriteOffs

63428000

usd

CY2023

us-gaap

Allowance For Loan And Lease Loss Recovery Of Bad Debts

AllowanceForLoanAndLeaseLossRecoveryOfBadDebts

5260000

usd

CY2023

banc

Reservefor Unfunded Loan Commitments Recoveries

ReserveforUnfundedLoanCommitmentsRecoveries

0

usd

CY2023

us-gaap

Financing Receivable Allowance For Credit Losses Recovery

FinancingReceivableAllowanceForCreditLossesRecovery

5260000

usd

CY2023

us-gaap

Allowance For Loan And Lease Losses Writeoffs Net

AllowanceForLoanAndLeaseLossesWriteoffsNet

-58168000

usd

CY2023

banc

Reservefor Unfunded Loan Commitments Net Chargeoffs

ReserveforUnfundedLoanCommitmentsNetChargeoffs

0

usd

CY2023

banc

Financing Receivable Allowance For Credit Losses Net Chargeoffs

FinancingReceivableAllowanceForCreditLossesNetChargeoffs

-58168000

usd

CY2023

us-gaap

Provision For Loan And Lease Losses

ProvisionForLoanAndLeaseLosses

-113500000

usd

CY2023

banc

Reservefor Unfunded Commitments Provision

ReserveforUnfundedCommitmentsProvision

61500000

usd

CY2023

us-gaap

Provision For Loan Lease And Other Losses

ProvisionForLoanLeaseAndOtherLosses

-52000000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Allowance

LoansAndLeasesReceivableAllowance

281687000

usd

CY2023Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

29571000

usd

CY2023Q4

us-gaap

Financing Receivable Allowance For Credit Losses

FinancingReceivableAllowanceForCreditLosses

311258000

usd

CY2021Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

73071000

usd

CY2022

banc

Reservefor Unfunded Loan Commitments Chargeoffs

ReserveforUnfundedLoanCommitmentsChargeoffs

0

usd

CY2022

banc

Reservefor Unfunded Loan Commitments Recoveries

ReserveforUnfundedLoanCommitmentsRecoveries

0

usd

CY2022

banc

Reservefor Unfunded Loan Commitments Net Chargeoffs

ReserveforUnfundedLoanCommitmentsNetChargeoffs

0

usd

CY2022

banc

Reservefor Unfunded Commitments Provision

ReserveforUnfundedCommitmentsProvision

18000000

usd

CY2023Q4

us-gaap

Goodwill

198627000

usd

CY2022Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

91071000

usd

CY2023Q4

us-gaap

Land

8874000

usd

CY2022Q4

us-gaap

Land

1243000

usd

CY2023Q4

us-gaap

Buildings And Improvements Gross

BuildingsAndImprovementsGross

92891000

usd

CY2022Q4

us-gaap

Buildings And Improvements Gross

BuildingsAndImprovementsGross

9667000

usd

CY2023Q4

us-gaap

Furniture And Fixtures Gross

FurnitureAndFixturesGross

59923000

usd

CY2022Q4

us-gaap

Furniture And Fixtures Gross

FurnitureAndFixturesGross

52987000

usd

CY2023Q4

us-gaap

Leasehold Improvements Gross

LeaseholdImprovementsGross

79857000

usd

CY2022Q4

us-gaap

Leasehold Improvements Gross

LeaseholdImprovementsGross

77506000

usd

CY2023Q4

us-gaap

Property Plant And Equipment Other

PropertyPlantAndEquipmentOther

0

usd

CY2022Q4

us-gaap

Property Plant And Equipment Other

PropertyPlantAndEquipmentOther

7882000

usd

CY2023Q4

us-gaap

Property Plant And Equipment Gross

PropertyPlantAndEquipmentGross

241545000

usd

CY2022Q4

us-gaap

Property Plant And Equipment Gross

PropertyPlantAndEquipmentGross

149285000

usd

CY2023Q4

us-gaap

Accumulated Depreciation Depletion And Amortization Property Plant And Equipment

AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

94747000

usd

CY2022Q4

us-gaap

Accumulated Depreciation Depletion And Amortization Property Plant And Equipment

AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

94970000

usd

CY2023Q4

us-gaap

Property Plant And Equipment Net

PropertyPlantAndEquipmentNet

146798000

usd

CY2022Q4

us-gaap

Property Plant And Equipment Net

PropertyPlantAndEquipmentNet

54315000

usd

CY2023

us-gaap

Depreciation

12600000

usd

CY2022

us-gaap

Depreciation

12400000

usd

CY2021

us-gaap

Depreciation

11100000

usd

CY2021Q4

us-gaap

Goodwill

1405736000

usd

CY2022

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

29000000

usd

CY2022Q4

us-gaap

Goodwill

1376736000

usd

CY2023

us-gaap

Goodwill Impairment Loss

GoodwillImpairmentLoss

1376736000

usd

CY2023

us-gaap

Goodwill Transfers

GoodwillTransfers

198627000

usd

CY2022Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

91550000

usd

CY2021Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

133850000

usd

CY2020Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

109646000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

236264000

usd

CY2022Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

91550000

usd

CY2021Q4

us-gaap

Finite Lived Intangible Assets Gross

FiniteLivedIntangibleAssetsGross

133850000

usd

CY2022Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

60169000

usd

CY2021Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

88893000

usd

CY2020Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

86005000

usd

CY2023

banc

Amortization Expense Cdi And Cri

AmortizationExpenseCDIAndCRI

11368000

usd

CY2022

banc

Amortization Expense Cdi And Cri

AmortizationExpenseCDIAndCRI

13576000

usd

CY2021

banc

Amortization Expense Cdi And Cri

AmortizationExpenseCDIAndCRI

12734000

usd

CY2023

banc

Finite Lived Intangible Assets Fully Amortized Portion

FiniteLivedIntangibleAssetsFullyAmortizedPortion

750000

usd

CY2022

banc

Finite Lived Intangible Assets Fully Amortized Portion

FiniteLivedIntangibleAssetsFullyAmortizedPortion

42300000

usd

CY2021

banc

Finite Lived Intangible Assets Fully Amortized Portion

FiniteLivedIntangibleAssetsFullyAmortizedPortion

9846000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

70787000

usd

CY2022Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

60169000

usd

CY2021Q4

us-gaap

Finite Lived Intangible Assets Accumulated Amortization

FiniteLivedIntangibleAssetsAccumulatedAmortization

88893000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Net

FiniteLivedIntangibleAssetsNet

165477000

usd

CY2022Q4

us-gaap

Finite Lived Intangible Assets Net

FiniteLivedIntangibleAssetsNet

31381000

usd

CY2021Q4

us-gaap

Finite Lived Intangible Assets Net

FiniteLivedIntangibleAssetsNet

44957000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense Next Twelve Months

FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths

32533000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense Year Two

FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo

27657000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense Year Three

FiniteLivedIntangibleAssetsAmortizationExpenseYearThree

24411000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense Year Four

FiniteLivedIntangibleAssetsAmortizationExpenseYearFour

21166000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense Year Five

FiniteLivedIntangibleAssetsAmortizationExpenseYearFive

17921000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Amortization Expense After Year Five

FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive

41789000

usd

CY2023Q4

us-gaap

Finite Lived Intangible Assets Net

FiniteLivedIntangibleAssetsNet

165477000

usd

CY2023Q4

banc

Low Income Housing Tax Credit Lihtc

LowIncomeHousingTaxCreditLIHTC

347478000

usd

CY2022Q4

banc

Low Income Housing Tax Credit Lihtc

LowIncomeHousingTaxCreditLIHTC

328555000

usd

CY2023Q4

banc

Interestandfeesreceivableincome

138522000

usd

CY2022Q4

banc

Interestandfeesreceivableincome

157109000

usd

CY2023Q4

us-gaap

Operating Lease Right Of Use Asset

OperatingLeaseRightOfUseAsset

133126000

usd

CY2022Q4

us-gaap

Operating Lease Right Of Use Asset

OperatingLeaseRightOfUseAsset

126255000

usd

CY2023Q4

banc

Sbic Investments

SBICInvestments

105433000

usd

CY2022Q4

banc

Sbic Investments

SBICInvestments

62227000

usd

CY2023Q4

banc

Equity Investments Without Readily Determinable Fair Value

EquityInvestmentsWithoutReadilyDeterminableFairValue

71332000

usd

CY2022Q4

banc

Equity Investments Without Readily Determinable Fair Value

EquityInvestmentsWithoutReadilyDeterminableFairValue

63280000

usd

CY2023Q4

us-gaap

Prepaid Expense Current And Noncurrent

PrepaidExpenseCurrentAndNoncurrent

43498000

usd

CY2022Q4

us-gaap

Prepaid Expense Current And Noncurrent

PrepaidExpenseCurrentAndNoncurrent

26752000

usd

CY2023Q4

us-gaap

Income Tax Receivable

IncomeTaxReceivable

34268000

usd

CY2022Q4

us-gaap

Income Tax Receivable

IncomeTaxReceivable

89924000

usd

CY2023Q4

banc

Hblv Investments

HBLVInvestments

18442000

usd

CY2022Q4

banc

Hblv Investments

HBLVInvestments

0

usd

CY2023Q4

banc

Foreclosed Assets Net

ForeclosedAssetsNet

7394000

usd

CY2022Q4

banc

Foreclosed Assets Net

ForeclosedAssetsNet

5022000

usd

CY2023Q4

banc

Equity Warrants

EquityWarrants

3689000

usd

CY2022Q4

banc

Equity Warrants

EquityWarrants

4048000

usd

CY2023Q4

banc

Equity Investments With Readily Determinable Fair Value

EquityInvestmentsWithReadilyDeterminableFairValue

1000

usd

CY2022Q4

banc

Equity Investments With Readily Determinable Fair Value

EquityInvestmentsWithReadilyDeterminableFairValue

1000

usd

CY2023Q4

us-gaap

Other Assets Miscellaneous

OtherAssetsMiscellaneous

228066000

usd

CY2022Q4

us-gaap

Other Assets Miscellaneous

OtherAssetsMiscellaneous

148834000

usd

CY2023Q4

us-gaap

Other Assets

OtherAssets

1131249000

usd

CY2022Q4

us-gaap

Other Assets

OtherAssets

1012007000

usd

CY2023

us-gaap

Operating Lease Cost

OperatingLeaseCost

33672000

usd

CY2022

us-gaap

Operating Lease Cost

OperatingLeaseCost

33323000

usd

CY2020

us-gaap

Operating Lease Cost

OperatingLeaseCost

34541000

usd

CY2023

us-gaap

Variable Lease Cost

VariableLeaseCost

217000

usd

CY2022

us-gaap

Variable Lease Cost

VariableLeaseCost

129000

usd

CY2020

us-gaap

Variable Lease Cost

VariableLeaseCost

59000

usd

CY2023

us-gaap

Short Term Lease Cost

ShortTermLeaseCost

831000

usd

CY2022

us-gaap

Short Term Lease Cost

ShortTermLeaseCost

1466000

usd

CY2020

us-gaap

Short Term Lease Cost

ShortTermLeaseCost

1347000

usd

CY2023

us-gaap

Sublease Income

SubleaseIncome

2081000

usd

CY2022

us-gaap

Sublease Income

SubleaseIncome

4048000

usd

CY2020

us-gaap

Sublease Income

SubleaseIncome

4474000

usd

CY2023

us-gaap

Lease Cost

LeaseCost

32639000

usd

CY2022

us-gaap

Lease Cost

LeaseCost

30870000

usd

CY2020

us-gaap

Lease Cost

LeaseCost

31473000

usd

CY2023

us-gaap

Operating Lease Payments

OperatingLeasePayments

37064000

usd

CY2022

us-gaap

Operating Lease Payments

OperatingLeasePayments

35677000

usd

CY2021

us-gaap

Operating Lease Payments

OperatingLeasePayments

36212000

usd

CY2023

us-gaap

Right Of Use Asset Obtained In Exchange For Operating Lease Liability

RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability

39985000

usd

CY2022

us-gaap

Right Of Use Asset Obtained In Exchange For Operating Lease Liability

RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability

39661000

usd

CY2021

us-gaap

Right Of Use Asset Obtained In Exchange For Operating Lease Liability

RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability

35820000

usd

CY2023Q4

us-gaap

Operating Lease Right Of Use Asset

OperatingLeaseRightOfUseAsset

133126000

usd

CY2022Q4

us-gaap

Operating Lease Right Of Use Asset

OperatingLeaseRightOfUseAsset

126255000

usd

CY2023Q4

us-gaap

Operating Lease Liability

OperatingLeaseLiability

161308000

usd

CY2022Q4

us-gaap

Operating Lease Liability

OperatingLeaseLiability

148401000

usd

CY2023Q4

us-gaap

Operating Lease Weighted Average Remaining Lease Term1

OperatingLeaseWeightedAverageRemainingLeaseTerm1

P6Y1M6D

CY2022Q4

us-gaap

Operating Lease Weighted Average Remaining Lease Term1

OperatingLeaseWeightedAverageRemainingLeaseTerm1

P6Y7M6D

CY2023Q4

us-gaap

Operating Lease Weighted Average Discount Rate Percent

OperatingLeaseWeightedAverageDiscountRatePercent

0.0340

CY2022Q4

us-gaap

Operating Lease Weighted Average Discount Rate Percent

OperatingLeaseWeightedAverageDiscountRatePercent

0.0264

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due Next Twelve Months

LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths

39802000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due Year Two

LesseeOperatingLeaseLiabilityPaymentsDueYearTwo

34961000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due Year Three

LesseeOperatingLeaseLiabilityPaymentsDueYearThree

28165000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due Year Four

LesseeOperatingLeaseLiabilityPaymentsDueYearFour

20309000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due Year Five

LesseeOperatingLeaseLiabilityPaymentsDueYearFive

16073000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due After Year Five

LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive

41120000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Payments Due

LesseeOperatingLeaseLiabilityPaymentsDue

180430000

usd

CY2023Q4

us-gaap

Lessee Operating Lease Liability Undiscounted Excess Amount

LesseeOperatingLeaseLiabilityUndiscountedExcessAmount

19122000

usd

CY2023Q4

us-gaap

Operating Lease Liability

OperatingLeaseLiability

161308000

usd

CY2023

us-gaap

Operating Lease Impairment Loss

OperatingLeaseImpairmentLoss

0

usd

CY2022

us-gaap

Operating Lease Impairment Loss

OperatingLeaseImpairmentLoss

0

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Next Twelve Months

LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths

45509000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Two Years

LessorOperatingLeasePaymentsToBeReceivedTwoYears

39458000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Three Years

LessorOperatingLeasePaymentsToBeReceivedThreeYears

34763000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Four Years

LessorOperatingLeasePaymentsToBeReceivedFourYears

27792000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Five Years

LessorOperatingLeasePaymentsToBeReceivedFiveYears

23666000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received Thereafter

LessorOperatingLeasePaymentsToBeReceivedThereafter

62016000

usd

CY2023Q4

us-gaap

Lessor Operating Lease Payments To Be Received

LessorOperatingLeasePaymentsToBeReceived

233204000

usd

CY2023Q4

us-gaap

Interest Bearing Domestic Deposit Checking

InterestBearingDomesticDepositChecking

7808764000

usd

CY2022Q4

us-gaap

Interest Bearing Domestic Deposit Checking

InterestBearingDomesticDepositChecking

7938911000

usd

CY2023Q4

us-gaap

Interest Bearing Domestic Deposit Money Market

InterestBearingDomesticDepositMoneyMarket

6187889000

usd

CY2022Q4

us-gaap

Interest Bearing Domestic Deposit Money Market

InterestBearingDomesticDepositMoneyMarket

9469586000

usd

CY2023Q4

us-gaap

Interest Bearing Domestic Deposit Savings

InterestBearingDomesticDepositSavings

1997989000

usd

CY2022Q4

us-gaap

Interest Bearing Domestic Deposit Savings

InterestBearingDomesticDepositSavings

577637000

usd

CY2023Q4

banc

Time Deposits250000 And Under

TimeDeposits250000AndUnder

5526396000

usd

CY2022Q4

banc

Time Deposits250000 And Under

TimeDeposits250000AndUnder

3198434000

usd

CY2023Q4

banc

Time Deposits Over250000

TimeDepositsOver250000

1106477000

usd

CY2022Q4

banc

Time Deposits Over250000

TimeDepositsOver250000

1539409000

usd

CY2023Q4

us-gaap

Interest Bearing Deposit Liabilities

InterestBearingDepositLiabilities

22627515000

usd

CY2022Q4

us-gaap

Interest Bearing Deposit Liabilities

InterestBearingDepositLiabilities

22723977000

usd

CY2023Q4

us-gaap

Time Deposit Maturities Year One

TimeDepositMaturitiesYearOne

6452402000

usd

CY2023Q4

us-gaap

Time Deposit Maturities Year Two

TimeDepositMaturitiesYearTwo

166408000

usd

CY2023Q4

us-gaap

Time Deposit Maturities Year Three

TimeDepositMaturitiesYearThree

7779000

usd

CY2023Q4

us-gaap

Time Deposit Maturities Year Four

TimeDepositMaturitiesYearFour

4410000

usd

CY2023Q4

us-gaap

Time Deposit Maturities Year Five

TimeDepositMaturitiesYearFive

1874000

usd

CY2023Q4

us-gaap

Time Deposit Maturities After Year Five

TimeDepositMaturitiesAfterYearFive

0

usd

CY2023Q4

us-gaap

Time Deposits

TimeDeposits

6632873000

usd

CY2023Q4

banc

Other Borrowings Fair Value Disclosure

OtherBorrowingsFairValueDisclosure

123116000

usd

CY2023Q4

banc

Total Borrowings

TotalBorrowings

2915416000

usd

CY2023Q4

us-gaap

Long Term Debt Percentage Bearing Fixed Interest Rate

LongTermDebtPercentageBearingFixedInterestRate

0.0492

CY2022Q4

banc

Total Borrowings

TotalBorrowings

1764030000

usd

CY2022Q4

us-gaap

Long Term Debt Percentage Bearing Fixed Interest Rate

LongTermDebtPercentageBearingFixedInterestRate

0.0536

CY2023Q4

banc

Acquisition Discount On Senior Notes

AcquisitionDiscountOnSeniorNotes

-4094000

usd

CY2022Q4

banc

Acquisition Discount On Senior Notes

AcquisitionDiscountOnSeniorNotes

0

usd

CY2023Q4

us-gaap

Long Term Debt

LongTermDebt

2911322000

usd

CY2022Q4

us-gaap

Long Term Debt

LongTermDebt

1764030000

usd

CY2023Q4

banc

Subordinated Debentures Gross

SubordinatedDebenturesGross

1013419000

usd

CY2022Q4

banc

Subordinated Debentures Gross

SubordinatedDebenturesGross

934514000

usd

CY2023Q4

banc

Subordinated Debentures

SubordinatedDebentures

936599000

usd

CY2022Q4

banc

Subordinated Debentures

SubordinatedDebentures

867087000

usd

CY2023Q4

us-gaap

Deferred Finance Costs Gross

DeferredFinanceCostsGross

4300000

usd

CY2023Q4

banc

Euribor Based Floating Rate Instrument Fixed Rate

EuriborBasedFloatingRateInstrumentFixedRate

0.0276

CY2023Q4

us-gaap

Derivative Notional Amount

DerivativeNotionalAmount

300000000

usd

CY2023Q4

us-gaap

Cash Flow Hedge Derivative Instrument Liabilities At Fair Value

CashFlowHedgeDerivativeInstrumentLiabilitiesAtFairValue

5700000

usd

CY2023

us-gaap

Unrealized Gain Loss On Cash Flow Hedging Instruments

UnrealizedGainLossOnCashFlowHedgingInstruments

-4100000

usd

CY2023Q4

us-gaap

Derivative Asset Notional Amount

DerivativeAssetNotionalAmount

231600000

usd

CY2023Q4

us-gaap

Derivative Assets

DerivativeAssets

12178000

usd

CY2022Q4

us-gaap

Derivative Asset Notional Amount

DerivativeAssetNotionalAmount

163689000

usd

CY2022Q4

us-gaap

Derivative Assets

DerivativeAssets

11862000

usd

CY2023Q4

us-gaap

Derivative Liability Notional Amount

DerivativeLiabilityNotionalAmount

514592000

usd

CY2023Q4

us-gaap

Derivative Liabilities

DerivativeLiabilities

10549000

usd

CY2022Q4

us-gaap

Derivative Liability Notional Amount

DerivativeLiabilityNotionalAmount

145480000

usd

CY2022Q4

us-gaap

Derivative Liabilities

DerivativeLiabilities

5906000

usd

CY2023Q4

banc

Loansand Leases Commitments To Extend Credit

LoansandLeasesCommitmentsToExtendCredit

5578907000

usd

CY2022Q4

banc

Loansand Leases Commitments To Extend Credit

LoansandLeasesCommitmentsToExtendCredit

11110264000

usd

CY2023Q4

us-gaap

Guarantee Obligations Maximum Exposure

GuaranteeObligationsMaximumExposure

252572000

usd

CY2022Q4

us-gaap

Guarantee Obligations Maximum Exposure

GuaranteeObligationsMaximumExposure

320886000

usd

CY2023Q4

us-gaap

Unused Commitments To Extend Credit

UnusedCommitmentsToExtendCredit

5831479000

usd

CY2022Q4

us-gaap

Unused Commitments To Extend Credit

UnusedCommitmentsToExtendCredit

11431150000

usd

CY2023Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

29600000

usd

CY2022Q4

banc

Reservefor Unfunded Loan Commitments

ReserveforUnfundedLoanCommitments

91100000

usd

CY2023Q4

banc

Commitment To Contribute Capitalto Cra Related Pool

CommitmentToContributeCapitaltoCRARelatedPool

94500000

usd

CY2022Q4

banc

Commitment To Contribute Capitalto Cra Related Pool

CommitmentToContributeCapitaltoCRARelatedPool

76900000

usd

CY2023Q4

banc

Commitment To Contribute Capitalto Cra Related Pool

CommitmentToContributeCapitaltoCRARelatedPool

94521000

usd

CY2023Q4

banc

Borrowings Credit Link Notes

BorrowingsCreditLinkNotes

124600000

usd

CY2023Q4

banc

Sbic Investments

SBICInvestments

105400000

usd

CY2023Q4

us-gaap

Equity Securities Fv Ni

EquitySecuritiesFvNi

1000

usd

CY2022Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

4843487000

usd

CY2022Q4

us-gaap

Equity Securities Fv Ni

EquitySecuritiesFvNi

1000

usd

CY2023

us-gaap

Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Transfers Out Of Level3

FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3

36000

usd

CY2023

us-gaap

Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Transfers Into Level3

FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersIntoLevel3

51800000

usd

CY2023

banc

Fair Value Recurring Basis Unobservable Input Reconciliation Asset Gain Loss Statement Of Other Comprehensive Income Extensible List Not Disclosed Flag

FairValueRecurringBasisUnobservableInputReconciliationAssetGainLossStatementOfOtherComprehensiveIncomeExtensibleListNotDisclosedFlag

Total included in other comprehensive income

CY2023

banc

Fair Value Asset Recurring Basis Still Held Unrealized Gain Loss Statement Of Income Extensible List Not Disclosed Flag

FairValueAssetRecurringBasisStillHeldUnrealizedGainLossStatementOfIncomeExtensibleListNotDisclosedFlag

Unrealized net gains (losses) for the period included in other

CY2023Q4

us-gaap

Loans Receivable Held For Sale Amount

LoansReceivableHeldForSaleAmount

122757000

usd

CY2023Q4

us-gaap

Loans Held For Sale Fair Value Disclosure

LoansHeldForSaleFairValueDisclosure

126646000

usd

CY2023Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

202427000

usd

CY2023Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

202427000

usd

CY2023Q4

us-gaap

Interest Bearing Deposits In Banks

InterestBearingDepositsInBanks

5175149000

usd

CY2023Q4

us-gaap

Interest Bearing Deposits In Banks

InterestBearingDepositsInBanks

5175149000

usd

CY2023Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

2346864000

usd

CY2023Q4

banc

Securities Available For Sale Including Covered Securities

SecuritiesAvailableForSaleIncludingCoveredSecurities

2346864000

usd

CY2023Q4

us-gaap

Debt Securities Held To Maturity Excluding Accrued Interest After Allowance For Credit Loss

DebtSecuritiesHeldToMaturityExcludingAccruedInterestAfterAllowanceForCreditLoss

2287291000

usd

CY2023Q4

us-gaap

Federal Home Loan Bank Stock

FederalHomeLoanBankStock

126346000

usd

CY2023Q4

us-gaap

Investment In Federal Home Loan Bank Stock Fair Value Disclosure

InvestmentInFederalHomeLoanBankStockFairValueDisclosure

126346000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Net Reported Amount

LoansAndLeasesReceivableNetReportedAmount

25208000000

usd

CY2023Q4

us-gaap

Loans Receivable Fair Value Disclosure

LoansReceivableFairValueDisclosure

23551725000

usd

CY2023Q4

us-gaap

Equity Securities Fv Ni

EquitySecuritiesFvNi

1000

usd

CY2023Q4

us-gaap

Equity Securities Fv Ni

EquitySecuritiesFvNi

1000

usd

CY2023Q4

banc

Servicing Rights

ServicingRights

22174000

usd

CY2023Q4

banc

Servicing Rights

ServicingRights

22174000

usd

CY2023Q4

us-gaap

Deposits Savings Deposits

DepositsSavingsDeposits

23768896000

usd

CY2023Q4

us-gaap

Deposits Savings Deposits

DepositsSavingsDeposits

23768896000

usd

CY2023Q4

us-gaap

Time Deposits

TimeDeposits

6632873000

usd

CY2023Q4

us-gaap

Deposits Fair Value Disclosure

DepositsFairValueDisclosure

6732246000

usd

CY2023Q4

us-gaap

Long Term Debt

LongTermDebt

2911322000

usd

CY2023Q4

us-gaap

Long Term Debt Fair Value

LongTermDebtFairValue

2908527000

usd

CY2023Q4

banc

Subordinated Debentures

SubordinatedDebentures

936599000

usd

CY2023Q4

us-gaap

Fair Value Liabilities Measured On Recurring Basis Subordinated Debt Obligations

FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations

851625000

usd

CY2023Q4

us-gaap

Derivative Liabilities

DerivativeLiabilities

10549000

usd

CY2022Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

212273000

usd

CY2022Q4

banc

Cashand Cash Due From Banks

CashandCashDueFromBanks

212273000

usd

CY2022Q4

us-gaap

Available For Sale Securities Debt Securities

AvailableForSaleSecuritiesDebtSecurities

4843487000

usd

CY2022Q4

us-gaap

Warrants And Rights Outstanding

WarrantsAndRightsOutstanding

4048000

usd

CY2022Q4

banc

Servicing Rights

ServicingRights

633000

usd

CY2022Q4

banc

Servicing Rights

ServicingRights

633000

usd

CY2022Q4

banc

Subordinated Debentures

SubordinatedDebentures

867087000

usd

CY2023

us-gaap

Current Federal Tax Expense Benefit

CurrentFederalTaxExpenseBenefit

34219000

usd

CY2022

us-gaap

Current Federal Tax Expense Benefit

CurrentFederalTaxExpenseBenefit

63833000

usd

CY2021

us-gaap

Current Federal Tax Expense Benefit

CurrentFederalTaxExpenseBenefit

131559000

usd

CY2023

us-gaap

Current State And Local Tax Expense Benefit

CurrentStateAndLocalTaxExpenseBenefit

3387000

usd

CY2022

us-gaap

Current State And Local Tax Expense Benefit

CurrentStateAndLocalTaxExpenseBenefit

44734000

usd

CY2021

us-gaap

Current State And Local Tax Expense Benefit

CurrentStateAndLocalTaxExpenseBenefit

54744000

usd

CY2023

us-gaap

Current Income Tax Expense Benefit

CurrentIncomeTaxExpenseBenefit

37606000

usd

CY2022

us-gaap

Current Income Tax Expense Benefit

CurrentIncomeTaxExpenseBenefit

108567000

usd

CY2021

us-gaap

Current Income Tax Expense Benefit

CurrentIncomeTaxExpenseBenefit

186303000

usd

CY2023

us-gaap

Deferred Federal Income Tax Expense Benefit

DeferredFederalIncomeTaxExpenseBenefit

-238865000

usd

CY2022

us-gaap

Deferred Federal Income Tax Expense Benefit

DeferredFederalIncomeTaxExpenseBenefit

35789000

usd

CY2021

us-gaap

Deferred Federal Income Tax Expense Benefit

DeferredFederalIncomeTaxExpenseBenefit

15799000

usd

CY2023

us-gaap

Deferred State And Local Income Tax Expense Benefit

DeferredStateAndLocalIncomeTaxExpenseBenefit

-110942000

usd

CY2022

us-gaap

Deferred State And Local Income Tax Expense Benefit

DeferredStateAndLocalIncomeTaxExpenseBenefit

-401000

usd

CY2021

us-gaap

Deferred State And Local Income Tax Expense Benefit

DeferredStateAndLocalIncomeTaxExpenseBenefit

13273000

usd

CY2023

us-gaap

Deferred Income Tax Expense Benefit

DeferredIncomeTaxExpenseBenefit

-349807000

usd

CY2022

us-gaap

Deferred Income Tax Expense Benefit

DeferredIncomeTaxExpenseBenefit

35388000

usd

CY2021

us-gaap

Deferred Income Tax Expense Benefit

DeferredIncomeTaxExpenseBenefit

29072000

usd

CY2023

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

-312201000

usd

CY2022

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

143955000

usd

CY2021

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

215375000

usd

CY2023

us-gaap

Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate

EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate

0.21

CY2021

us-gaap

Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate

EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate

0.21

CY2022

us-gaap

Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate

EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate

0.21

CY2023

us-gaap

Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate

IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate

-464381000

usd

CY2022

us-gaap

Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate

IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate

119189000

usd

CY2021

us-gaap

Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate

IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate

172690000

usd

CY2023

us-gaap

Income Tax Reconciliation State And Local Income Taxes

IncomeTaxReconciliationStateAndLocalIncomeTaxes

-156669000

usd

CY2022

us-gaap

Income Tax Reconciliation State And Local Income Taxes

IncomeTaxReconciliationStateAndLocalIncomeTaxes

36310000

usd

CY2021

us-gaap

Income Tax Reconciliation State And Local Income Taxes

IncomeTaxReconciliationStateAndLocalIncomeTaxes

55682000

usd

CY2023

us-gaap

Income Tax Reconciliation Nondeductible Expense Impairment Losses

IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses

286811000

usd

CY2022

us-gaap

Income Tax Reconciliation Nondeductible Expense Impairment Losses

IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses

0

usd

CY2021

us-gaap

Income Tax Reconciliation Nondeductible Expense Impairment Losses

IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses

0

usd

CY2023

us-gaap

Income Tax Reconciliation Tax Exempt Income

IncomeTaxReconciliationTaxExemptIncome

12518000

usd

CY2022

us-gaap

Income Tax Reconciliation Tax Exempt Income

IncomeTaxReconciliationTaxExemptIncome

12293000

usd

CY2021

us-gaap

Income Tax Reconciliation Tax Exempt Income

IncomeTaxReconciliationTaxExemptIncome

12312000

usd

CY2023

banc

Income Tax Reconciliation Change In Cash Surrender Value Of Life Insurance

IncomeTaxReconciliationChangeInCashSurrenderValueOfLifeInsurance

1455000

usd

CY2022

banc

Income Tax Reconciliation Change In Cash Surrender Value Of Life Insurance

IncomeTaxReconciliationChangeInCashSurrenderValueOfLifeInsurance

1246000

usd

CY2021

banc

Income Tax Reconciliation Change In Cash Surrender Value Of Life Insurance

IncomeTaxReconciliationChangeInCashSurrenderValueOfLifeInsurance

1367000

usd

CY2023

us-gaap

Income Tax Credits And Adjustments

IncomeTaxCreditsAndAdjustments

-8574000

usd

CY2022

us-gaap

Income Tax Credits And Adjustments

IncomeTaxCreditsAndAdjustments

-7158000

usd

CY2021

us-gaap

Income Tax Credits And Adjustments

IncomeTaxCreditsAndAdjustments

-6430000

usd

CY2023

us-gaap

Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost

IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost

3947000

usd

CY2022

us-gaap

Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost

IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost

6067000

usd

CY2021

us-gaap

Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost

IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost

4660000

usd

CY2023

banc

Income Tax Reconciliation Nondeductible Expense Acquisition Related Cost

IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedCost

5456000

usd

CY2022

banc

Income Tax Reconciliation Nondeductible Expense Acquisition Related Cost

IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedCost

0

usd

CY2021

banc

Income Tax Reconciliation Nondeductible Expense Acquisition Related Cost

IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedCost

0

usd

CY2023

banc

Nondeductible Fdic Insurance Premiums

NondeductibleFDICInsurancePremiums

18973000

usd

CY2022

banc

Nondeductible Fdic Insurance Premiums

NondeductibleFDICInsurancePremiums

4257000

usd

CY2021

banc

Nondeductible Fdic Insurance Premiums

NondeductibleFDICInsurancePremiums

2535000

usd

CY2023

us-gaap

Income Tax Reconciliation Tax Settlements Other

IncomeTaxReconciliationTaxSettlementsOther

443000

usd

CY2022

us-gaap

Income Tax Reconciliation Tax Settlements Other

IncomeTaxReconciliationTaxSettlementsOther

-2017000

usd

CY2021

us-gaap

Income Tax Reconciliation Tax Settlements Other

IncomeTaxReconciliationTaxSettlementsOther

-860000

usd

CY2023

us-gaap

Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance

IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance

-5948000

usd

CY2022

us-gaap

Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance

IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance

1805000

usd

CY2021

us-gaap

Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance

IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance

-16201000

usd

CY2023

banc

Effective Income Tax Rate Reconciliation Disallowed Interest

EffectiveIncomeTaxRateReconciliationDisallowedInterest

12318000

usd

CY2022

banc

Effective Income Tax Rate Reconciliation Disallowed Interest

EffectiveIncomeTaxRateReconciliationDisallowedInterest

2455000

usd

CY2021

banc

Effective Income Tax Rate Reconciliation Disallowed Interest

EffectiveIncomeTaxRateReconciliationDisallowedInterest

446000

usd

CY2023

banc

Effective Income Tax Rate Reconciliation Equity Compensation Shortfall Windfall

EffectiveIncomeTaxRateReconciliationEquityCompensationShortfallWindfall

4949000

usd

CY2022

banc

Effective Income Tax Rate Reconciliation Equity Compensation Shortfall Windfall

EffectiveIncomeTaxRateReconciliationEquityCompensationShortfallWindfall

-410000

usd

CY2021

banc

Effective Income Tax Rate Reconciliation Equity Compensation Shortfall Windfall

EffectiveIncomeTaxRateReconciliationEquityCompensationShortfallWindfall

-705000

usd

CY2023

us-gaap

Income Tax Reconciliation Tax Settlements State And Local

IncomeTaxReconciliationTaxSettlementsStateAndLocal

2240000

usd

CY2022

us-gaap

Income Tax Reconciliation Tax Settlements State And Local

IncomeTaxReconciliationTaxSettlementsStateAndLocal

-2189000

usd

CY2021

us-gaap

Income Tax Reconciliation Tax Settlements State And Local

IncomeTaxReconciliationTaxSettlementsStateAndLocal

16330000

usd

CY2023

us-gaap

Income Tax Reconciliation Other Adjustments

IncomeTaxReconciliationOtherAdjustments

2207000

usd

CY2022

us-gaap

Income Tax Reconciliation Other Adjustments

IncomeTaxReconciliationOtherAdjustments

-815000

usd

CY2021

us-gaap

Income Tax Reconciliation Other Adjustments

IncomeTaxReconciliationOtherAdjustments

907000

usd

CY2023

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

-312201000

usd

CY2022

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

143955000

usd

CY2021

us-gaap

Income Tax Expense Benefit Continuing Operations Discontinued Operations Extraordinary Items

IncomeTaxExpenseBenefitContinuingOperationsDiscontinuedOperationsExtraordinaryItems

215375000

usd

CY2023Q4

banc

State Lihtc Carryforward Credit

StateLIHTCCarryforwardCredit

6000000

usd

CY2023Q4

banc

Unused Federaloperatinglosscarryforwards

UnusedFederaloperatinglosscarryforwards

908100000

usd

CY2023Q4

banc

Unused Stateoperatinglosscarryforwards

UnusedStateoperatinglosscarryforwards

1290000000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Provision For Loan Losses

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses

90531000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Provision For Loan Losses

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses

80653000

usd

CY2023Q4

us-gaap

Business Combination Acquired Receivables Fair Value

BusinessCombinationAcquiredReceivablesFairValue

96844000

usd

CY2022Q4

us-gaap

Business Combination Acquired Receivables Fair Value

BusinessCombinationAcquiredReceivablesFairValue

0

usd

CY2023Q4

banc

Interestonnonaccrualloans

4866000

usd

CY2022Q4

banc

Interestonnonaccrualloans

2649000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Compensation

DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation

5256000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Compensation

DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation

5011000

usd

CY2023Q4

banc

Deferred Tax Assets Unrealized Losses On Other Real Estate Owned

DeferredTaxAssetsUnrealizedLossesOnOtherRealEstateOwned

663000

usd

CY2022Q4

banc

Deferred Tax Assets Unrealized Losses On Other Real Estate Owned

DeferredTaxAssetsUnrealizedLossesOnOtherRealEstateOwned

298000

usd

CY2023Q4

us-gaap

Deferred Tax Assets State Taxes

DeferredTaxAssetsStateTaxes

0

usd

CY2022Q4

us-gaap

Deferred Tax Assets State Taxes

DeferredTaxAssetsStateTaxes

6743000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Operating Loss Carryforwards

DeferredTaxAssetsOperatingLossCarryforwards

282127000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Operating Loss Carryforwards

DeferredTaxAssetsOperatingLossCarryforwards

20178000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities

106834000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities

31336000

usd

CY2023Q4

banc

Unrealized Loss From Fdic Assisted Acquisitions

UnrealizedLossFromFDICAssistedAcquisitions

767000

usd

CY2022Q4

banc

Unrealized Loss From Fdic Assisted Acquisitions

UnrealizedLossFromFDICAssistedAcquisitions

876000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Unrealized Losses On Availablefor Sale Securities Gross

DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross

101602000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Unrealized Losses On Availablefor Sale Securities Gross

DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross

224680000

usd

CY2023Q4

banc

Cash Flow Unrealized Loss On Securities Held To Maturity

CashFlowUnrealizedLossOnSecuritiesHeldToMaturity

71197000

usd

CY2022Q4

banc

Cash Flow Unrealized Loss On Securities Held To Maturity

CashFlowUnrealizedLossOnSecuritiesHeldToMaturity

78330000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Equity Method Investments

DeferredTaxAssetsEquityMethodInvestments

0

usd

CY2022Q4

us-gaap

Deferred Tax Assets Equity Method Investments

DeferredTaxAssetsEquityMethodInvestments

2322000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Goodwill And Intangible Assets

DeferredTaxAssetsGoodwillAndIntangibleAssets

81607000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Goodwill And Intangible Assets

DeferredTaxAssetsGoodwillAndIntangibleAssets

0

usd

CY2023Q4

us-gaap

Deferred Tax Assets Tax Credit Carryforwards

DeferredTaxAssetsTaxCreditCarryforwards

80610000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Tax Credit Carryforwards

DeferredTaxAssetsTaxCreditCarryforwards

0

usd

CY2023Q4

banc

Deferred Tax Assets Leasing Arrangements

DeferredTaxAssetsLeasingArrangements

45742000

usd

CY2022Q4

banc

Deferred Tax Assets Leasing Arrangements

DeferredTaxAssetsLeasingArrangements

41038000

usd

CY2023Q4

us-gaap

Fdic Indemnification Asset

FDICIndemnificationAsset

9273000

usd

CY2022Q4

us-gaap

Fdic Indemnification Asset

FDICIndemnificationAsset

0

usd

CY2023Q4

banc

Deferred Tax Asset Core Deposit And Customer Relationship Intangibles

DeferredTaxAssetCoreDepositAndCustomerRelationshipIntangibles

0

usd

CY2022Q4

banc

Deferred Tax Asset Core Deposit And Customer Relationship Intangibles

DeferredTaxAssetCoreDepositAndCustomerRelationshipIntangibles

1428000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Other

DeferredTaxAssetsOther

1582000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Other

DeferredTaxAssetsOther

2837000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Gross

DeferredTaxAssetsGross

979501000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Gross

DeferredTaxAssetsGross

498379000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Valuation Allowance

DeferredTaxAssetsValuationAllowance

21061000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Valuation Allowance

DeferredTaxAssetsValuationAllowance

26687000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Net

DeferredTaxAssetsNet

958440000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Net

DeferredTaxAssetsNet

471692000

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Goodwill And Intangible Assets

DeferredTaxLiabilitiesGoodwillAndIntangibleAssets

29885000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Goodwill And Intangible Assets

DeferredTaxLiabilitiesGoodwillAndIntangibleAssets

0

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Tax Deferred Income

DeferredTaxLiabilitiesTaxDeferredIncome

1039000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Tax Deferred Income

DeferredTaxLiabilitiesTaxDeferredIncome

1341000

usd

CY2023Q4

banc

Unrealized Gain Loss On Credit Linked Notes

UnrealizedGainLossOnCreditLinkedNotes

2212000

usd

CY2022Q4

banc

Unrealized Gain Loss On Credit Linked Notes

UnrealizedGainLossOnCreditLinkedNotes

0

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Property Plant And Equipment

DeferredTaxLiabilitiesPropertyPlantAndEquipment

6682000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Property Plant And Equipment

DeferredTaxLiabilitiesPropertyPlantAndEquipment

4186000

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Regulatory Assets

DeferredTaxLiabilitiesRegulatoryAssets

4717000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Regulatory Assets

DeferredTaxLiabilitiesRegulatoryAssets

602000

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Investments

DeferredTaxLiabilitiesInvestments

539000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Investments

DeferredTaxLiabilitiesInvestments

1711000

usd

CY2023Q4

banc

Deferred Tax Liabilities Subordinated Debt

DeferredTaxLiabilitiesSubordinatedDebt

15862000

usd

CY2022Q4

banc

Deferred Tax Liabilities Subordinated Debt

DeferredTaxLiabilitiesSubordinatedDebt

15776000

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Investment In Noncontrolled Affiliates

DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliates

9953000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Investment In Noncontrolled Affiliates

DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliates

0

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Goodwill And Intangible Assets Goodwill

DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill

0

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Goodwill And Intangible Assets Goodwill

DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill

9229000

usd

CY2023Q4

us-gaap

Deferred Tax Liabilities Leasing Arrangements

DeferredTaxLiabilitiesLeasingArrangements

110522000

usd

CY2022Q4

us-gaap

Deferred Tax Liabilities Leasing Arrangements

DeferredTaxLiabilitiesLeasingArrangements

121978000

usd

CY2023Q4

banc

Deferred Tax Liabilities Rightof Use Asset

DeferredTaxLiabilitiesRightofUseAsset

37918000

usd

CY2022Q4

banc

Deferred Tax Liabilities Rightof Use Asset

DeferredTaxLiabilitiesRightofUseAsset

35021000

usd

CY2023Q4

us-gaap

Deferred Income Tax Liabilities

DeferredIncomeTaxLiabilities

219329000

usd

CY2022Q4

us-gaap

Deferred Income Tax Liabilities

DeferredIncomeTaxLiabilities

189844000

usd

CY2023Q4

banc

Deferred Tax Asset Liability

DeferredTaxAssetLiability

739111000

usd

CY2022Q4

banc

Deferred Tax Asset Liability

DeferredTaxAssetLiability

281848000

usd

CY2023Q4

us-gaap

Taxes Payable Current

TaxesPayableCurrent

34500000

usd

CY2022Q4

us-gaap

Taxes Payable Current

TaxesPayableCurrent

90200000

usd

CY2023Q4

us-gaap

Deferred Tax Assets Valuation Allowance

DeferredTaxAssetsValuationAllowance

21100000

usd

CY2022Q4

us-gaap

Deferred Tax Assets Valuation Allowance

DeferredTaxAssetsValuationAllowance

26700000

usd

CY2023

us-gaap

Valuation Allowance Deferred Tax Asset Change In Amount

ValuationAllowanceDeferredTaxAssetChangeInAmount

5600000

usd

CY2022Q4

us-gaap

Unrecognized Tax Benefits

UnrecognizedTaxBenefits

407000

usd

CY2021Q4

us-gaap

Unrecognized Tax Benefits

UnrecognizedTaxBenefits

2555000

usd

CY2023

us-gaap

Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions

UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions

1598000

usd

CY2022

us-gaap

Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions

UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions

0

usd

CY2023

us-gaap

Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions

UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions

407000

usd

CY2022

us-gaap

Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions

UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions

0

usd

CY2023

us-gaap

Unrecognized Tax Benefits Reductions Resulting From Lapse Of Applicable Statute Of Limitations

UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations

0

usd

CY2022

us-gaap

Unrecognized Tax Benefits Reductions Resulting From Lapse Of Applicable Statute Of Limitations

UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations

2148000

usd

CY2023Q4

us-gaap

Unrecognized Tax Benefits

UnrecognizedTaxBenefits

1598000

usd

CY2022Q4

us-gaap

Unrecognized Tax Benefits

UnrecognizedTaxBenefits

407000

usd

CY2023Q4

us-gaap

Unrecognized Tax Benefits That Would Impact Effective Tax Rate

UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate

1598000

usd

CY2022Q4

us-gaap

Unrecognized Tax Benefits That Would Impact Effective Tax Rate

UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate

407000

usd

CY2023

us-gaap

Unrecognized Tax Benefits Income Tax Penalties And Interest Expense

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense

300000

usd

CY2022

us-gaap

Unrecognized Tax Benefits Income Tax Penalties And Interest Expense

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense

700000

usd

CY2021

us-gaap

Unrecognized Tax Benefits Income Tax Penalties And Interest Expense

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense

200000

usd

CY2023Q4

us-gaap

Unrecognized Tax Benefits Income Tax Penalties And Interest Accrued

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued

600000

usd

CY2022Q4

us-gaap

Unrecognized Tax Benefits Income Tax Penalties And Interest Accrued

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued

300000

usd

CY2023

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

-1938925000

usd

CY2022

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

404274000

usd

CY2021

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

606959000

usd

CY2022

banc

Allocated To Common And Equivalent Shares

AllocatedToCommonAndEquivalentShares

-7474000

usd

CY2021

banc

Allocated To Common And Equivalent Shares

AllocatedToCommonAndEquivalentShares

-10248000

usd

CY2023

us-gaap

Undistributed Earnings

UndistributedEarnings

-1938925000

usd

CY2022

us-gaap

Undistributed Earnings

UndistributedEarnings

396800000

usd

CY2021

us-gaap

Undistributed Earnings

UndistributedEarnings

596711000

usd

CY2023

us-gaap

Weighted Average Number Of Shares Issued Basic

WeightedAverageNumberOfSharesIssuedBasic

86563000

shares

CY2022

us-gaap

Weighted Average Number Of Shares Issued Basic

WeightedAverageNumberOfSharesIssuedBasic

78875000

shares

CY2021

us-gaap

Weighted Average Number Of Shares Issued Basic

WeightedAverageNumberOfSharesIssuedBasic

78400000

shares

CY2023

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1169000

shares

CY2022

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1604000

shares

CY2021

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1481000

shares

CY2023

us-gaap

Weighted Average Number Of Shares Outstanding Basic

WeightedAverageNumberOfSharesOutstandingBasic

85394000

shares

CY2022

us-gaap

Weighted Average Number Of Shares Outstanding Basic

WeightedAverageNumberOfSharesOutstandingBasic

77271000

shares

CY2021

us-gaap

Weighted Average Number Of Shares Outstanding Basic

WeightedAverageNumberOfSharesOutstandingBasic

76919000

shares

CY2023

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

-22.71

CY2022

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

5.14

CY2021

us-gaap

Earnings Per Share Basic

EarningsPerShareBasic

7.76

CY2023

banc

Net Income Loss From Continuing Operation Available To Common Stockholders Basic

NetIncomeLossFromContinuingOperationAvailableToCommonStockholdersBasic

-1938925000

usd

CY2022

banc

Net Income Loss From Continuing Operation Available To Common Stockholders Basic

NetIncomeLossFromContinuingOperationAvailableToCommonStockholdersBasic

396800000

usd

CY2021

banc

Net Income Loss From Continuing Operation Available To Common Stockholders Basic

NetIncomeLossFromContinuingOperationAvailableToCommonStockholdersBasic

596711000

usd

CY2023

us-gaap

Weighted Average Number Of Diluted Shares Outstanding

WeightedAverageNumberOfDilutedSharesOutstanding

85394000

shares

CY2022

us-gaap

Weighted Average Number Of Diluted Shares Outstanding

WeightedAverageNumberOfDilutedSharesOutstanding

77271000

shares

CY2021

us-gaap

Weighted Average Number Of Diluted Shares Outstanding

WeightedAverageNumberOfDilutedSharesOutstanding

76919000

shares

CY2023

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

-22.71

CY2022

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

5.14

CY2021

us-gaap

Earnings Per Share Diluted

EarningsPerShareDiluted

7.76

CY2023

banc

Revenue Performance Obligation Satisfied At Point In Time

RevenuePerformanceObligationSatisfiedAtPointInTime

15761000

usd

CY2022

banc

Revenue Performance Obligation Satisfied At Point In Time

RevenuePerformanceObligationSatisfiedAtPointInTime

15416000

usd

CY2021

banc

Revenue Performance Obligation Satisfied At Point In Time

RevenuePerformanceObligationSatisfiedAtPointInTime

11713000

usd

CY2023

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1169407

shares

CY2022

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1604412

shares

CY2021

us-gaap

Weighted Average Number Of Shares Restricted Stock

WeightedAverageNumberOfSharesRestrictedStock

1481061

shares

CY2023

banc

Class Of Warrant Outstanding

ClassOfWarrantOutstanding

1604733

shares

CY2023

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1971000000

usd

CY2022

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1556489000

usd

CY2021

us-gaap

Interest And Dividend Income Operating

InterestAndDividendIncomeOperating

1158729000

usd

CY2023

banc

Feesand Commissions Other1

FeesandCommissionsOther1

38086000

usd

CY2022

banc

Feesand Commissions Other1

FeesandCommissionsOther1

43635000

usd

CY2021

banc

Feesand Commissions Other1

FeesandCommissionsOther1

42287000

usd

CY2023

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

63167000

usd

CY2022

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

50586000

usd

CY2021

us-gaap

Operating Lease Lease Income

OperatingLeaseLeaseIncome

45746000

usd

CY2023

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

16468000

usd

CY2022

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

13991000

usd

CY2021

banc

Feesand Commissions Depositor Accounts1

FeesandCommissionsDepositorAccounts1

13269000

usd

CY2023

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

-161346000

usd

CY2022

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

518000

usd

CY2021

us-gaap

Gain Loss On Sale Of Loans And Leases

GainLossOnSaleOfLoansAndLeases

1733000

usd

CY2023

us-gaap

Gain Loss On Investments

GainLossOnInvestments

-442413000

usd

CY2022

us-gaap

Gain Loss On Investments

GainLossOnInvestments

-50321000

usd

CY2021

us-gaap

Gain Loss On Investments

GainLossOnInvestments

1615000

usd

CY2023

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

15731000

usd

CY2022

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

-3389000

usd

CY2021

banc

Dividends And Gains Losses On Equity Investments

DividendsAndGainsLossesOnEquityInvestments

23115000

usd

CY2023

banc

Warrant Income

WarrantIncome

-718000

usd

CY2022

banc

Warrant Income

WarrantIncome

2490000

usd

CY2021

banc

Warrant Income

WarrantIncome

49341000

usd

CY2023

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

-8461000

usd

CY2022

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2021

banc

Locomhfs Adjustment

LOCOMHFSAdjustment

0

usd

CY2023

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

31201000

usd

CY2022

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

17317000

usd

CY2021

us-gaap

Noninterest Income Other Operating Income

NoninterestIncomeOtherOperatingIncome

16821000

usd

CY2023

us-gaap

Noninterest Income

NoninterestIncome

-448285000

usd

CY2022

us-gaap

Noninterest Income

NoninterestIncome

74827000

usd

CY2021

us-gaap

Noninterest Income

NoninterestIncome

193927000

usd

CY2023

us-gaap

Revenues

1522715000

usd

CY2022

us-gaap

Revenues

1631316000

usd

CY2022

us-gaap

Revenue From Contract With Customer Excluding Assessed Tax

RevenueFromContractWithCustomerExcludingAssessedTax

30690000

usd

CY2021

us-gaap

Revenues

1352656000

usd

CY2021

us-gaap

Revenue From Contract With Customer Excluding Assessed Tax

RevenueFromContractWithCustomerExcludingAssessedTax

24843000

usd

CY2023

banc

Productand Services Transferred Over Time

ProductandServicesTransferredOverTime

18006000

usd

CY2022

banc

Productand Services Transferred Over Time

ProductandServicesTransferredOverTime

15274000

usd

CY2021

banc

Productand Services Transferred Over Time

ProductandServicesTransferredOverTime

13130000

usd

CY2023

us-gaap

Revenue From Contract With Customer Excluding Assessed Tax

RevenueFromContractWithCustomerExcludingAssessedTax

33767000

usd

CY2022

us-gaap

Revenue From Contract With Customer Excluding Assessed Tax

RevenueFromContractWithCustomerExcludingAssessedTax

30690000

usd

CY2021

us-gaap

Revenue From Contract With Customer Excluding Assessed Tax

RevenueFromContractWithCustomerExcludingAssessedTax

24843000

usd

CY2023

banc

Contract With Customer Receivable Reclassifiedto Other Assets

ContractWithCustomerReceivableReclassifiedtoOtherAssets

1615000

usd

CY2022

banc

Contract With Customer Receivable Reclassifiedto Other Assets

ContractWithCustomerReceivableReclassifiedtoOtherAssets

1403000

usd

CY2023

us-gaap

Contract With Customer Asset Reclassified To Receivable

ContractWithCustomerAssetReclassifiedToReceivable

0

usd

CY2022

us-gaap

Contract With Customer Asset Reclassified To Receivable

ContractWithCustomerAssetReclassifiedToReceivable

0

usd

CY2023

banc

Contract With Customer Liabilities Reclassifiedto Other Assets

ContractWithCustomerLiabilitiesReclassifiedtoOtherAssets

418000

usd

CY2022

banc

Contract With Customer Liabilities Reclassifiedto Other Assets

ContractWithCustomerLiabilitiesReclassifiedtoOtherAssets

488000

usd

CY2022Q4

us-gaap

Contract With Customer Liability

ContractWithCustomerLiability

70000000

usd

CY2023

us-gaap

Employee Service Share Based Compensation Tax Benefit From Compensation Expense

EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense

3900000

usd

CY2022

us-gaap

Employee Service Share Based Compensation Tax Benefit From Compensation Expense

EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense

6600000

usd

CY2021

us-gaap

Employee Service Share Based Compensation Tax Benefit From Compensation Expense

EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense

6000000

usd

CY2023

banc

Vestingperiodoftimebasedrestrictedstockhigherlimit

P4Y

CY2022

us-gaap

Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue

48.15

CY2021

us-gaap

Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue

57.32

CY2023

us-gaap

Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1

SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1

14000000

usd

CY2022

us-gaap

Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1

SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1

26400000

usd

CY2021

us-gaap

Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1

SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1

26700000

usd

CY2023Q4

us-gaap

Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue

600000

usd

CY2022Q4

us-gaap

Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue

2200000

usd

CY2021Q4

us-gaap

Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue

800000

usd

CY2023Q4

banc

Preferred Stock Depository Share

PreferredStockDepositoryShare

25.00

usd

CY2022Q2

us-gaap

Payments Of Stock Issuance Costs

PaymentsOfStockIssuanceCosts

14700000

usd

CY2022Q2

us-gaap

Stock Issued During Period Value New Issues

StockIssuedDuringPeriodValueNewIssues

498500000

usd

CY2023

us-gaap

Proceeds From Dividends Received

ProceedsFromDividendsReceived

46000000

usd

CY2023Q4

us-gaap

Capital Required For Capital Adequacy To Risk Weighted Assets

CapitalRequiredForCapitalAdequacyToRiskWeightedAssets

0.080

rate

CY2023

us-gaap

Defined Contribution Plan Employers Matching Contribution Annual Vesting Percentage

DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage

0.04

CY2023

us-gaap

Defined Contribution Plan Employers Matching Contribution Annual Vesting Percentage

DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage

0.04

CY2023

us-gaap

Defined Contribution Plan Employers Matching Contribution Annual Vesting Percentage

DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage

0.04

CY2023

us-gaap

Defined Contribution Plan Employers Matching Contribution Annual Vesting Percentage

DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage

0.04

CY2023

us-gaap

Defined Contribution Plan Cost Recognized

DefinedContributionPlanCostRecognized

7700000

usd

CY2022

us-gaap

Defined Contribution Plan Cost Recognized

DefinedContributionPlanCostRecognized

8100000

usd

CY2021

us-gaap

Defined Contribution Plan Cost Recognized

DefinedContributionPlanCostRecognized

5700000

usd

CY2023Q4

us-gaap

Stockholders Equity

StockholdersEquity

3400000000

usd

CY2023

us-gaap

Stockholders Equity Period Increase Decrease

StockholdersEquityPeriodIncreaseDecrease

-559800000

usd

CY2023

us-gaap

Net Income Loss

NetIncomeLoss

-1900000000

usd

CY2023

us-gaap

Adjustments To Additional Paid In Capital Other

AdjustmentsToAdditionalPaidInCapitalOther

358800000

usd

CY2022Q4

us-gaap

Common Stock Shares Issued

CommonStockSharesIssued

79000000

shares

CY2022Q4

us-gaap

Preferred Stock Shares Outstanding

PreferredStockSharesOutstanding

513250

shares

CY2022Q4

us-gaap

Preferred Stock Shares Outstanding

PreferredStockSharesOutstanding

513250

shares

CY2023Q4

us-gaap

Preferred Stock Shares Authorized

PreferredStockSharesAuthorized

50000000

shares

CY2023Q4

us-gaap

Preferred Stock Shares Issued

PreferredStockSharesIssued

513250

shares

CY2023Q4

us-gaap

Preferred Stock Shares Outstanding

PreferredStockSharesOutstanding

513250

shares

CY2022Q4

us-gaap

Preferred Stock Shares Issued

PreferredStockSharesIssued

513250

shares

CY2022Q4

us-gaap

Preferred Stock Shares Outstanding

PreferredStockSharesOutstanding

513250

shares

CY2023Q4

us-gaap

Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1

ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1

24.60

CY2023Q4

banc

Common Shares Surrendered

CommonSharesSurrendered

5421000

usd

CY2022Q4

banc

Common Shares Surrendered

CommonSharesSurrendered

9531000

usd

CY2021Q4

banc

Common Shares Surrendered

CommonSharesSurrendered

8505000

usd

CY2023

us-gaap

Treasury Stock Shares Acquired

TreasuryStockSharesAcquired

228151

shares

CY2022

us-gaap

Treasury Stock Shares Acquired

TreasuryStockSharesAcquired

169152

shares

CY2021

us-gaap

Treasury Stock Shares Acquired

TreasuryStockSharesAcquired

130735

shares

CY2023

us-gaap

Treasury Stock Acquired Average Cost Per Share

TreasuryStockAcquiredAverageCostPerShare

23.76

CY2022

us-gaap

Treasury Stock Acquired Average Cost Per Share

TreasuryStockAcquiredAverageCostPerShare

56.35

CY2021

us-gaap

Treasury Stock Acquired Average Cost Per Share

TreasuryStockAcquiredAverageCostPerShare

65.06

CY2022Q2

us-gaap

Preferred Stock Shares Issued

PreferredStockSharesIssued

20530000

shares

CY2022Q4

us-gaap

Preferred Stock Par Or Stated Value Per Share

PreferredStockParOrStatedValuePerShare

0.01

CY2023Q4

us-gaap

Preferred Stock Par Or Stated Value Per Share

PreferredStockParOrStatedValuePerShare

0.01

CY2022Q2

us-gaap

Preferred Stock Liquidation Preference

PreferredStockLiquidationPreference

1000

CY2023Q4

us-gaap

Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets

0.060

rate

CY2023Q4

us-gaap

Banking Regulation Common Equity Tier One Risk Based Capital Ratio Capital Adequacy Minimum

BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioCapitalAdequacyMinimum

0.045

rate

CY2023Q4

us-gaap

Tier One Leverage Capital Required For Capital Adequacy To Average Assets

TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets

0.040

rate

CY2023Q4

us-gaap

Capital Required To Be Well Capitalized To Risk Weighted Assets

CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.100

rate

CY2023Q4

us-gaap

Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.080

rate

CY2023Q4

us-gaap

Tier One Leverage Capital Required To Be Well Capitalized To Average Assets

TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets

0.050

rate

CY2023Q4

us-gaap

Tier One Leverage Capital Required To Be Well Capitalized To Average Assets

TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets

0.0500

rate

CY2023Q4

us-gaap

Tier One Leverage Capital Required To Be Well Capitalized To Average Assets

TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets

0.0500

rate

CY2023Q4

us-gaap

Banking Regulation Common Equity Tier One Risk Based Capital Ratio Well Capitalized Minimum

BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioWellCapitalizedMinimum

0.0650

rate

CY2023Q4

us-gaap

Banking Regulation Common Equity Tier One Risk Based Capital Ratio Well Capitalized Minimum

BankingRegulationCommonEquityTierOneRiskBasedCapitalRatioWellCapitalizedMinimum

0.0650

rate

CY2023Q4

us-gaap

Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.0800

rate

CY2023Q4

us-gaap

Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets

TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.0800

rate

CY2023Q4

us-gaap

Capital Required To Be Well Capitalized To Risk Weighted Assets

CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.1000

rate

CY2023Q4

us-gaap

Capital Required To Be Well Capitalized To Risk Weighted Assets

CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets

0.1000

rate

CY2023Q4

us-gaap

Subordinated Debt

SubordinatedDebt

936600000

usd

CY2023Q4

banc

Tier One Capital Trust Preferred Securities Capital Portion

TierOneCapitalTrustPreferredSecuritiesCapitalPortion

131000000

usd

CY2023Q4

banc

Tier Two Capital Trust Preferred Securities Capital Portion

TierTwoCapitalTrustPreferredSecuritiesCapitalPortion

790800000

usd

CY2023

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

39788000

usd

CY2022

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

19339000

usd

CY2021

us-gaap

Preferred Stock Dividends Income Statement Impact

PreferredStockDividendsIncomeStatementImpact

0

usd

CY2023

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

-1938925000

usd

CY2022

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

404274000

usd

CY2021

us-gaap

Net Income Loss Available To Common Stockholders Basic

NetIncomeLossAvailableToCommonStockholdersBasic

606959000

usd

CY2023Q4

us-gaap

Loans And Leases Receivable Related Parties

LoansAndLeasesReceivableRelatedParties

0

usd

CY2023

dei

Auditor Name

AuditorName

KPMG LLP

CY2023

dei

Auditor Location

AuditorLocation

Irvine, CA

CY2023

dei

Auditor Firm

AuditorFirmId

185

Name	View Source	Status
0001628280-24-007933-index-headers.html	Edgar Link	pending
0001628280-24-007933-index.html	Edgar Link	pending
0001628280-24-007933.txt	Edgar Link	pending
0001628280-24-007933-xbrl.zip	Edgar Link	pending
a12312310-kexhibit1010.htm	Edgar Link	pending
a12312310-kexhibit109.htm	Edgar Link	pending
a12312310-kexhibit211.htm	Edgar Link	pending
a12312310-kexhibit231.htm	Edgar Link	pending
a12312310-kexhibit31.htm	Edgar Link	pending
a12312310-kexhibit311.htm	Edgar Link	pending
a12312310-kexhibit312.htm	Edgar Link	pending
a12312310-kexhibit321.htm	Edgar Link	pending
a12312310-kexhibit322.htm	Edgar Link	pending
a12312310-kexhibit97.htm	Edgar Link	pending
banc-20231231.htm	Edgar Link	pending
banc-20231231.xsd	Edgar Link	pending
banc-20231231_g1.jpg	Edgar Link	pending
banc-20231231_lab.xml	Edgar Link	unprocessable
banc-20231231_htm.xml	Edgar Link	completed
Financial_Report.xlsx	Edgar Link	pending
image_0.jpg	Edgar Link	pending
image_1.jpg	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R100.htm	Edgar Link	pending
R101.htm	Edgar Link	pending
R102.htm	Edgar Link	pending
R103.htm	Edgar Link	pending
R104.htm	Edgar Link	pending
R105.htm	Edgar Link	pending
R106.htm	Edgar Link	pending
R107.htm	Edgar Link	pending
R108.htm	Edgar Link	pending
R109.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R110.htm	Edgar Link	pending
R111.htm	Edgar Link	pending
R112.htm	Edgar Link	pending
R113.htm	Edgar Link	pending
R114.htm	Edgar Link	pending
R115.htm	Edgar Link	pending
R116.htm	Edgar Link	pending
R117.htm	Edgar Link	pending
R118.htm	Edgar Link	pending
R119.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R120.htm	Edgar Link	pending
R121.htm	Edgar Link	pending
R122.htm	Edgar Link	pending
R123.htm	Edgar Link	pending
R124.htm	Edgar Link	pending
R125.htm	Edgar Link	pending
R126.htm	Edgar Link	pending
R127.htm	Edgar Link	pending
R128.htm	Edgar Link	pending
R129.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R130.htm	Edgar Link	pending
R131.htm	Edgar Link	pending
R132.htm	Edgar Link	pending
R133.htm	Edgar Link	pending
R134.htm	Edgar Link	pending
R135.htm	Edgar Link	pending
R136.htm	Edgar Link	pending
R137.htm	Edgar Link	pending
R138.htm	Edgar Link	pending
R139.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R140.htm	Edgar Link	pending
R141.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
R142.htm	Edgar Link	pending
R143.htm	Edgar Link	pending
R144.htm	Edgar Link	pending
R145.htm	Edgar Link	pending
R146.htm	Edgar Link	pending
R147.htm	Edgar Link	pending
R148.htm	Edgar Link	pending
R149.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R150.htm	Edgar Link	pending
R151.htm	Edgar Link	pending
R152.htm	Edgar Link	pending
R153.htm	Edgar Link	pending
R154.htm	Edgar Link	pending
R155.htm	Edgar Link	pending
R156.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
R52.htm	Edgar Link	pending
R53.htm	Edgar Link	pending
R54.htm	Edgar Link	pending
R55.htm	Edgar Link	pending
R56.htm	Edgar Link	pending
R57.htm	Edgar Link	pending
R58.htm	Edgar Link	pending
R59.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R60.htm	Edgar Link	pending
R61.htm	Edgar Link	pending
R62.htm	Edgar Link	pending
R63.htm	Edgar Link	pending
R64.htm	Edgar Link	pending
R65.htm	Edgar Link	pending
R66.htm	Edgar Link	pending
R67.htm	Edgar Link	pending
R68.htm	Edgar Link	pending
R69.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R70.htm	Edgar Link	pending
R71.htm	Edgar Link	pending
R72.htm	Edgar Link	pending
R73.htm	Edgar Link	pending
R74.htm	Edgar Link	pending
R75.htm	Edgar Link	pending
R76.htm	Edgar Link	pending
R77.htm	Edgar Link	pending
R78.htm	Edgar Link	pending
R79.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R80.htm	Edgar Link	pending
R81.htm	Edgar Link	pending
R82.htm	Edgar Link	pending
R83.htm	Edgar Link	pending
R84.htm	Edgar Link	pending
R85.htm	Edgar Link	pending
R86.htm	Edgar Link	pending
R87.htm	Edgar Link	pending
R88.htm	Edgar Link	pending
R89.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
R90.htm	Edgar Link	pending
R91.htm	Edgar Link	pending
R92.htm	Edgar Link	pending
R93.htm	Edgar Link	pending
R94.htm	Edgar Link	pending
R95.htm	Edgar Link	pending
R96.htm	Edgar Link	pending
R97.htm	Edgar Link	pending
R98.htm	Edgar Link	pending
R99.htm	Edgar Link	pending
R9999.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
banc-20231231_cal.xml	Edgar Link	unprocessable
banc-20231231_def.xml	Edgar Link	unprocessable
banc-20231231_pre.xml	Edgar Link	unprocessable

Create your account

Find Stocks Worth Researching

Deeply Understand Businesses

Value Businesses Intelligently

$BANC
BANC OF CALIFORNIA, INC. Stock $banc

2024 Q1 Form 10-K Financial Statement

#000162828024007933 Filed on February 29, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$BANC BANC OF CALIFORNIA, INC. Stock $banc

2024 Q1 Form 10-K Financial Statement

#000162828024007933 Filed on February 29, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$BANC
BANC OF CALIFORNIA, INC. Stock $banc