WESBANCO INC

Table 4: Net Gains/(Losses) on Debt and Equity Securities(1)

(1) All gains and losses presented are included in the Net securities (losses) gains line item of the Consolidated Income Statement.

(2) For equity securities related to the key officer and director deferred compensation plan, the corresponding change in the obligation to the participant is recognized in employee benefits expense.

The corporate and municipal bonds in Wesbanco’s HTM debt portfolio are analyzed quarterly to determine if an ACL is warranted. Wesbanco uses a database of historical financials of all corporate and municipal issuers and actual historic default and recovery rates on rated and non-rated transactions to estimate expected credit losses on an individual security basis. The expected credit losses are adjusted quarterly and are recorded in an ACL on the

Consolidated Balance Sheet, which is deducted from the amortized cost basis of the HTM portfolio as a contra asset. The losses are recorded on the Consolidated Income Statement in the provision for credit losses. Accrued interest receivable on HTM securities, which was$7.7 million and$8.2 million as of September 30, 2026 and December 31, 2025, respectively, is excluded from the estimate of credit losses. HTM investments in U.S. Government sponsored entities and agencies as well as mortgage-backed securities and collateralized mortgage obligations, which are all either issued by a direct governmental entity or a government-sponsored entity, have no historical evidence supporting expected credit losses; therefore, Wesbanco has estimated these losses atzero, and will monitor this assumption in the future for any economic or governmental policies that could affect this assumption.

The following table provides a roll-forward of the ACL on HTM securities for thenine months ended September 30, 2026 and 2025: