Company: RNST
Filing Date: 2025-08-06
Form Type: 10-Q
Source: 0000715072-25-000211
Chunk: 144

Company: RENASANT CORP
Filing Date: 2025-08-06
Form: 10-Q
Item: Item 8
Chunk 144
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 no later than the time the loan is 120 days past due. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. Loans may be placed on nonaccrual status regardless of whether or not 

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Table of ContentsRenasant Corporation and SubsidiariesNotes to Consolidated Financial Statements (Unaudited)

such loans are considered past due. For loans that are placed on nonaccrual status or charged-off, all interest accrued for the current year but not collected is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The following tables provide an aging of past due accruing and nonaccruing loans, segregated by class, as of the dates presented: Accruing LoansNonaccruing Loans  30-89 DaysPast Due90 Daysor MorePast DueCurrentLoansTotalLoans30-89 DaysPast Due90 Daysor MorePast DueCurrentLoansTotalLoansTotalLoansJune 30, 2025Commercial, financial, agricultural$4,912 $981 $2,651,386 $2,657,279 $4,282 $3,801 $1,561 $9,644 $2,666,923 Lease financing— — 92,884 92,884 1,102 492 81 1,675 94,559 Real estate – construction:Residential1,216 — 376,257 377,473 — 241 2,326 2,567 380,040 Commercial— — 957,759 957,759 — — 2,168 2,168 959,927 Total real estate – construction1,216 — 1,334,016 1,335,232 — 241 4,494 4,735 1,339,967 Real estate – 1-4 family mortgage:Primary22,546 305 3,021,659 3,044,510 3,352 24,956 9,902 38,210 3,082,720 Home equity