Company: SFNC
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001628280-25-050112
Chunk: 201

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 8
Chunk 201
---
: (i) issuer bond ratings, (ii) issuer geography, (iii) whether issuers continue to make timely principal and interest payments under the contractual terms of the securities, (iv) probability-weighted multiple scenario forecasts, and (v) the issuers’ size.The following table details activity in the allowance for credit losses by investment security type for the three and nine months ended September 30, 2025 on the Company’s HTM securities portfolio.(In thousands)State and Political SubdivisionsOtherSecuritiesTotalThree Months Ended September 30, 2025Held-to-maturityBeginning balance, July 1, 2025$202 $3,012 $3,214 Provision for credit loss expense(202)(3,012)(3,214)Ending balance, September 30, 2025$— $— $— Nine Months Ended September 30, 2025Held-to-maturityBeginning balance, January 1, 2025$196 $3,018 $3,214 Provision for credit loss expense(202)(3,012)(3,214)Net increase (decrease) in allowance on previously impaired securities6 (6)— Ending balance, September 30, 2025$— $— $— 

14

Activity in the allowance for credit losses by investment security type for the three and nine months ended September 30, 2024 on the Company’s HTM securities portfolio was as follows:(In thousands)State and Political SubdivisionsOtherSecuritiesTotalThree Months Ended September 30, 2024Held-to-maturityBeginning balance, July 1, 2024$191 $3,023 $3,214 Provision for credit loss expense— — — Net increase (decrease) in allowance on previously impaired securities36 (36)— Ending balance, September 30, 2024$227 $2,987 $3,214 Nine Months Ended September 30, 2024Held-to-maturityBeginning balance, January 1, 2024$2,006 $1,208 $3,214 Provision for credit loss expense— — — Net (decrease) increase in allowance on previously impaired securities(1,779)1,779 — Ending balance, September 30, 2024$227 $2,987 $3,