Company: CCNE
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0000736772-25-000202
Chunk: 169

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-11-05
Form: 10-Q
Item: Item 8
Chunk 169
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— — — Residential Mortgages secured by first liens376 — — — — Residential Mortgages secured by junior liens28 — — — — Total$12,606 $— $— $— $— There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2025.The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2025:Principal ForgivenessWeighted Average Term Extension(in years)Weighted Average Interest Rate ReductionCommercial and Industrial$— 1.00— %Other construction loans and all land development and other land loans— 0.75— Multifamily (5 or more) residential properties— 0.50— Non-owner occupied, nonfarm nonresidential properties— 0.50— Total$— 0.72— %There was no principal forgiveness, term extension or interest rate reductions for the loan modifications presented above to borrowers experiencing financial difficulty for the three months ended September 30, 2024.The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the nine months ended September 30, 2024:Principal ForgivenessWeighted Average Term Extension(in years)Weighted Average Interest Rate ReductionCommercial and Industrial$— 1.00— %Total$— 1.00— %

26

There were no loans that had a payment default during the three months ended September 30, 2025 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty.There were no loans that had a payment default during the three months ended September 30, 2024 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty.If the Corporation determines that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off and the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.Credit Quality IndicatorsThe Corporation categorizes loans receivable into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current