Company: WSBC
Filing Date: 2025-03-03
Form Type: 10-K
Source: 0000950170-25-030795
Chunk: 24

Company: WESBANCO INC
Filing Date: 2025-03-03
Form: 10-K
Item: Item 8
Chunk 24
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Page

    Management's Report on Internal Control Over Financial Reporting
    67

    Reports of Independent Registered Public Accounting Firm (PCAOB ID: 42)
    68

    Consolidated Balance Sheets
    71

    Consolidated Statements of Income
    72

    Consolidated Statements of Comprehensive Income (Loss)
    73

    Consolidated Statement of Changes in Shareholders Equity
    74

    Consolidated Statements of Cash Flows
    75

    Note 1. Summary of Significant Accounting Policies
    76

    Note 2. Mergers and Acquisitions
    86

    Note 3. Earnings Per Common Share
    86

    Note 4. Securities
    87

    Note 5. Loans and the Allowance for Credit Losses
    91

    Note 6. Premises and Equipment
    104

    Note 7. Goodwill and Other Intangible Assets
    105

    Note 8. Investments in Limited Partnerships
    106

    Note 9. Certificates of Deposit
    106

    Note 10. FHLB and Other Short Term Borrowings
    107

    Note 11. Subordinated Debt and Junior Subordinated Debt
    108

    Note 12. Derivatives and Hedging Activities
    109

    Note 13. Employee Benefit Plans
    111

    Note 14. Revenue Recognition
    119

    Note 15. Other Operating Expenses
    119

    Note 16. Income Taxes
    120

    Note 17. Fair Value Measurement
    122

    Note 18. Comprehensive Income/(Loss)
    127

    Note 19. Commitments and Contingent Liabilities
    128

    Note 20. Wesbanco Bank Community Development Corporation
    128

    Note 21. Transactions With Related Parties
    130

    Note 22. Regulatory Matters
    130

    Note 23. Condensed Parent Company Financial Statements
    132

    Note 24. Business Segments
    133

    Note 25. Subsequent Event
    137

66

MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

The management of Wesbanco is responsible for establishing and maintaining adequate internal control over financial reporting. Wesbanco’s internal control