ACQUISITION OF PARTNERSHIP INTERESTS	9 Months Ended
Sep. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]
ACQUISITION OF PARTNERSHIP INTERESTS	ACQUISITION OF PARTNERSHIP INTERESTS On October 28, 2026, we entered into a preliminary agreement to acquire all outstanding Partnership interests and, upon closing, obtain control of FNB Financial Tower Partners LLC (the Partnership) through FNB Crawford Place LLC, a wholly-owned subsidiary of the Bank, for consideration of $32 million and the assumption of all outstanding Partnership debt which is owed to the Bank and affiliates of FNB. The Partnership has total assets of approximately $240 million (net book value) and was formed to own and operate the FNB Financial Center, a 26-story office tower in Pittsburgh, Pennsylvania, that serves as corporate headquarters of FNB and the Bank. Prior to the closing of the proposed transaction, the Partnership is a variable interest entity for which FNB is not the primary beneficiary and, accordingly, is not consolidated by FNB. Upon closing of the proposed transaction, FNB Crawford Place LLC will assume full ownership of the FNB Financial Center. The transaction is expected to close on or before December 31, 2026. The financial effect of the proposed transaction is still being evaluated and has not yet been determined based on the timing of the preliminary agreement. We continue to evaluate the accounting impact of the proposed transaction, including receiving a third-party valuation of FNB Financial Center which is in process, to determine the amount of potential loss to be recognized. This agreement will serve as a mutually agreeable resolution and global release of the FNB Financial Center development project and any/all related litigation.

On October 28, 2026, we entered into a preliminary agreement to acquire all outstanding Partnership interests and, upon closing, obtain control of FNB Financial Tower Partners LLC (the Partnership) through FNB Crawford Place LLC, a wholly-owned subsidiary of the Bank, for consideration of $32 million and the assumption of all outstanding Partnership debt which is owed to the Bank and affiliates of FNB.

The Partnership has total assets of approximately $240 million (net book value) and was formed to own and operate the FNB Financial Center, a 26-story office tower in Pittsburgh, Pennsylvania, that serves as corporate headquarters of FNB and the Bank. Prior to the closing of the proposed transaction, the Partnership is a variable interest entity for which FNB is not the primary beneficiary and, accordingly, is not consolidated by FNB.

Upon closing of the proposed transaction, FNB Crawford Place LLC will assume full ownership of the FNB Financial Center. The transaction is expected to close on or before December 31, 2026. The financial effect of the proposed transaction is still being evaluated and has not yet been determined based on the timing of the preliminary agreement. We continue to evaluate the accounting impact of the proposed transaction, including receiving a third-party valuation of FNB Financial Center which is in process, to determine the amount of potential loss to be recognized. This agreement will serve as a mutually agreeable resolution and global release of the FNB Financial Center development project and any/all related litigation.