Company: WSBC
Filing Date: 2025-02-10
Form Type: 425
Source: 0000950170-25-017126
Chunk: 23

Company: WESBANCO INC
Filing Date: 2025-02-10
Form: 425
Chunk 23
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 losses not recognized in accumulated other comprehensive income 30 Securities 18.3% of assets, down 97 basis points year-over-year Note: weighted average yields have been calculated on a taxable-equivalent basis using the federal statutory rate of 21%; after-tax unrealized losses have been calculated using the Other Comprehensive Income (“OCI”) tax rate of ~24% (1) Non-GAAP measure – please see reconciliation in appendix Q4 2024 Total Securities ©2025 WesBanco, Inc. | All rights reserved

Portfolio Change / Economic Factors Office Portfolio Other Qualitative adjustments and reserves for specific loans Other qualitative adjustements and other miscellaneous adjustments Loan portfolio growth Changes to macroeconomic variables and quantitative and qualitative economic factors ($MM) 31 Allowance coverage ratio of 1.10% Note: ACL at 12/31/2024 excludes off-balance sheet credit exposures of $6.1 million • The allowance for credit losses was $138.8 million at December 31, 2024, which provided a coverage ratio of 1.10% • Excluded from the allowance for credit losses and related coverage ratio are fair market value adjustments on previously acquired loans representing 0.08% of total loans • The decrease in the allowance was driven by improvements in the macroeconomic forecasts related to lower unemployment assumptions and a more normalized yield curve offsetting loan portfolio growth and office portfolio reserves Q4 2024 Current Expected Credit Loss (CECL) ©2025 WesBanco, Inc. | All rights reserved

($000s) 12/31/23 09/30/24 12/31/24 12/31/23 12/31/24 12/31/09 12/31/10 12/31/11 12/31/12 12/31/13 12/31/14 12/31/15 12/31/16 12/31/17 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 Total Assets (Period-End) ($MM) $17,712 $18,514 $18,684 $17,712 $18,684 $5,397 $5,361 $5,536 $6,079 $6,145 $6,297 $8,470 $9,791 $9,816 $12,459 $15,720