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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
 
 
FORM 10-Q  
(Mark One)
☒Quarterly Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

For the quarterly period ended September 30, 2024
☐Transition Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
For the transition period from                      to                     
Commission file number 001-31940  
 
F.N.B. CORPORATION
(Exact name of registrant as specified in its charter)

Pennsylvania25-1255406
(State or other jurisdiction of
incorporation or organization)		(I.R.S. Employer
Identification No.)
One North Shore Center, 12 Federal Street, Pittsburgh, PA15212
(Address of principal executive offices)(Zip Code)
Registrant’s telephone number, including area code: 800-555-5455

(Former name, former address and former fiscal year, if changed since last report)
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  ☒    No  ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).    Yes  ☒    No  ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):
Large Accelerated Filer☒Accelerated Filer☐
Non-accelerated Filer☐Smaller reporting company☐
Emerging Growth Company☐
1

    
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ☐    No  ☒
Securities registered pursuant to Section 12(b) of the Act:
Title of Each ClassTrading Symbol(s)Name of Exchange on which Registered
Common Stock, par value $0.01 per shareFNBNew York Stock Exchange

APPLICABLE ONLY TO CORPORATE ISSUERS:
Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
ClassOutstanding atOctober 31, 2024
Common Stock, $0.01 Par Value359,585,508 Shares
2

    
F.N.B. CORPORATION
FORM 10-Q
September 30, 2024
INDEX

 PAGE
PART I – FINANCIAL INFORMATION 
Item 1.Financial Statements
Item 2.
Item 3.
Item 4.
PART II – OTHER INFORMATION
Item 1.
Item 1A.
Item 2.
Item 3.
Item 4.
Item 5.
Item 6.
3

    
Glossary of Acronyms and Terms
Acronym
Description
Acronym
Description
ACL
Allowance for credit losses
FTE
Fully taxable equivalent
AFS
Available for sale
GAAP
U.S. generally accepted accounting principles
ALCO
Asset/Liability Committee
HTM
Held to maturity
AOCI
Accumulated other comprehensive income
LGD
Loss given default
ASU
Accounting Standards Update
LIHTC
Various partnerships of affordable housing
AULC
Allowance for unfunded loan commitments
MBSMortgage-backed securities
CECL
Current expected credit losses
MD&A
Management's Discussion and Analysis of
Financial Condition and Results of Operations
CET1
Common equity tier 1
MSRs
Mortgage servicing rights
CFPBConsumer Financial Protection Bureau
OCC
Office of the Comptroller of the Currency
DOJU.S. Department of Justice
OREO
Other real estate owned
EVE
Economic value of equity
R&S
Reasonable and Supportable
FASB
Financial Accounting Standards Board
SBA
Small Business Administration
FDIC
Federal Deposit Insurance Corporation
SEC
Securities and Exchange Commission
FHLB
Federal Home Loan Bank
SOFR
Secured Overnight Financing Rate
FICOFair Isaac Corporation
TPS
Trust preferred securities
FNB
F.N.B. Corporation
U.S.
United States of America
FNBPA
First National Bank of Pennsylvania
UST
U.S. Department of the Treasury
FOMCFederal Open Market Committee
VIE
Variable interest entity
FRB
Board of Governors of the Federal Reserve
System
4

    
PART I – FINANCIAL INFORMATION
ITEM 1.    FINANCIAL STATEMENTS

F.N.B. CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(Dollars in millions, except share and per share data)
September 30,
2024		December 31,
2023
 (Unaudited) 
Assets
Cash and due from banks$596 $447 
Interest-bearing deposits with banks1,482 1,129 
Cash and Cash Equivalents2,078 1,576 
Debt securities available for sale (amortized cost of $3,620 and $3,460; allowance for credit losses of $0 and $0)
3,494 3,254 
Debt securities held to maturity (fair value of $3,581 and $3,593; allowance for credit losses of $0 and $0)
3,820 3,911 
Loans held for sale (includes $191 and $150 measured at fair value) (1)
193 488 
Loans and leases, net of unearned income of $92 and $91 (includes $49 and $45 measured at fair value) (1)
33,717 32,323 
Allowance for credit losses on loans and leases(420)(406)
Net Loans and Leases33,297 31,917 
Premises and equipment, net505 461 
Goodwill2,478 2,477 
Core deposit and other intangible assets, net56 69 
Bank owned life insurance657 660 
Other assets1,398 1,345 
Total Assets$47,976 $46,158 
Liabilities
Deposits:
Non-interest-bearing demand$9,870 $10,222 
Interest-bearing demand15,999 14,809 
Savings3,231 3,465 
Certificates and other time deposits7,671 6,215 
Total Deposits36,771 34,711 
Short-term borrowings1,562 2,506 
Long-term borrowings2,515 1,971 
Other liabilities879 920 
Total Liabilities41,727 40,108 
Stockholders’ Equity
Preferred stock
Issued – 0 and 110,877 shares - $0.01 par value
— 107 
Common stock - $0.01 par value
Authorized – 500,000,000 shares
Issued – 374,995,179 and 374,939,537 shares
4 4 
Additional paid-in capital4,693 4,692 
Retained earnings1,886 1,669 
Accumulated other comprehensive loss(154)(235)
Treasury stock – 15,409,635 and 16,110,120 shares at cost
(180)(187)
Total Stockholders’ Equity6,249 6,050 
Total Liabilities and Stockholders’ Equity$47,976 $46,158 
(1)Amount represents loans for which we have elected the fair value option. See Note 18.
See accompanying Notes to Consolidated Financial Statements (unaudited)
5

    
F.N.B. CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(Dollars in millions, except per share data)
Unaudited
 Three Months Ended
September 30,		Nine Months Ended
September 30,
 2024202320242023
Interest Income
Loans and leases, including fees$516 $455 $1,491 $1,278 
Securities:
Taxable48 38 142 109 
Tax-exempt7 7 21 21 
Other12 13 29 33 
Total Interest Income583 513 1,683 1,441 
Interest Expense
Deposits199 139 549 335 
Short-term borrowings30 23 90 55 
Long-term borrowings31 25 86 59 
Total Interest Expense260 187 725 449 
Net Interest Income323 326 958 992 
Provision for credit losses23 25 57 58 
Net Interest Income After Provision for Credit Losses300 301 901 934 
Non-Interest Income
Service charges24 22 68 62 
Interchange and card transaction fees13 13 39 39 
Trust services11 11 34 32 
Insurance commissions and fees5 5 18 19 
Securities commissions and fees8 7 24 21 
Capital markets income6 7 17 20 
Mortgage banking operations5 4 20 14 
Dividends on non-marketable equity securities7 5 20 15 
Bank owned life insurance6 3 13 9 
Other4 4 12 10 
Total Non-Interest Income89 81 265 241 
Non-Interest Expense
Salaries and employee benefits126 114 376 348 
Net occupancy22 18 61 52 
Equipment24 24 72 67 
Amortization of intangibles4 5 13 15 
Outside services24 21 70 61 
Marketing6 5 15 13 
FDIC insurance10 8 33 23 
Bank shares and franchise taxes4 4 12 12 
Merger-related— — — 2 
Other29 19 61 57 
Total Non-Interest Expense249 218 713 650 
Income Before Income Taxes140 164 453 525 
Income taxes30 19 98 91 
Net Income110 145 355 434 
Preferred stock dividends— 2 6 6 
Net Income Available to Common Stockholders$110 $143 $349 $428 
Earnings per Common Share
Basic$0.30 $0.40 $0.97 $1.19 
Diluted0.30 0.40 0.96 1.18 
See accompanying Notes to Consolidated Financial Statements (unaudited)
6

    
F.N.B. CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Dollars in millions)
Unaudited

 Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
Net income$110 $145 $355 $434 
Other comprehensive income (loss):
Securities available for sale:
Unrealized gains (losses) arising during the period, net of tax expense (benefit) of $21, $(7), $18 and $(6)
73 (26)62 (22)
Derivative instruments:
Unrealized gains (losses) arising during the period, net of tax expense (benefit) of $1, $(2), $(2) and $(5)
6 (7)(6)(17)
Reclassification adjustment for gains included in net income, net of tax expense of $3, $2, $7 and $4
9 6 24 13 
Pension and postretirement benefit obligations:
Unrealized gains arising during the period, net of tax expense of $0, $0, $0 and $0
1 — 1 1 
Other Comprehensive Income (Loss)89 (27)81 (25)
Comprehensive Income$199 $118 $436 $409 
See accompanying Notes to Consolidated Financial Statements (unaudited)
7

    
F.N.B. CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY
(Dollars in millions, except per share data)
Unaudited
Preferred
Stock		Common
Stock		Additional
Paid-In
Capital		Retained
Earnings		Accumulated
Other
Comprehensive
Income (Loss)		Treasury
Stock		Total
Three Months Ended September 30, 2023
Balance at beginning of period$107 $4 $4,686 $1,564 $(355)$(188)$5,818 
Comprehensive income (loss)145 (27)118 
Dividends declared:
Preferred stock: $18.13/share
(2)(2)
Common stock: $0.12/share
(43)(43)
Issuance of common stock— 1 — — 1 
Restricted stock compensation2 2 
Balance at end of period$107 $4 $4,689 $1,664 $(382)$(188)$5,894 
Three Months Ended September 30, 2024
Balance at beginning of period$— $4 $4,690 $1,820 $(243)$(181)$6,090 
Comprehensive income (loss)110 89 199 
Dividends declared:
Common stock: $0.12/share
(44)(44)
Issuance of common stock— (1)— 1 — 
Repurchase of common stock— — 
Restricted stock compensation4 4 
Balance at end of period$— $4 $4,693 $1,886 $(154)$(180)$6,249 
8

    
Preferred
Stock		Common
Stock		Additional
Paid-In
Capital		Retained
Earnings		Accumulated
Other
Comprehensive
Income (Loss)		Treasury
Stock		Total
Nine Months Ended September 30, 2023
Balance at beginning of period$107 $4 $4,696 $1,370 $(357)$(167)$5,653 
Comprehensive income (loss)434 (25)409 
Dividends declared:
Preferred stock: $54.39/share
(6)(6)
Common stock: $0.36/share
(130)(130)
Issuance of common stock— (21)(4)16 (9)
Repurchase of common stock(37)(37)
Restricted stock compensation14 14 
Balance at end of period$107 $4 $4,689 $1,664 $(382)$(188)$5,894 
Nine Months Ended September 30, 2024
Balance at beginning of period$107 $4 $4,692 $1,669 $(235)$(187)$6,050 
Comprehensive income (loss)355 81 436 
Dividends declared:
Preferred stock: $18.13/share
(2)(2)
Common stock: $0.36/share
(131)(131)
Redemption of preferred stock(107)(4)(111)
Issuance of common stock— (15)— 10 (5)
Repurchase of common stock(3)(3)
Restricted stock compensation16 16 
Adoption of new accounting standard(1)(1)
Balance at end of period$— $4 $4,693 $1,886 $(154)$(180)$6,249 
See accompanying Notes to Consolidated Financial Statements (unaudited)
9

    
F.N.B. CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Dollars in millions)
Unaudited
 
 Nine Months Ended
September 30,
 20242023
Operating Activities
Net income$355 $434 
Adjustments to reconcile net income to net cash flows provided by (used in) operating activities:
Depreciation, amortization and accretion49 61 
Provision for credit losses57 58 
Deferred tax expense (benefit)17 3 
Loans originated for sale(1,109)(839)
Loans sold1,069 821 
Net (gain) loss on sale of loans(10)(1)
Net change in:
   Interest receivable(6)(32)
   Interest payable3 29 
   Bank owned life insurance, excluding purchases3 (7)
Other, net(112)(84)
Net cash flows provided by operating activities316 443 
Investing Activities
Net change in loans and leases, excluding sales and transfers(1,857)(1,917)
Debt securities available for sale:
Purchases(864)(262)
Maturities/payments707 359 
Debt securities held to maturity:
Purchases(187)(104)
Maturities/payments283 271 
Increase in premises and equipment(91)(71)
Net proceeds from sales of portfolio loans776 — 
Net cash flows provided by (used in) investing activities(1,233)(1,724)
Financing Activities
Net change in:
Demand (non-interest-bearing and interest-bearing) and savings accounts605 (2,335)
Time deposits1,453 2,178 
Short-term borrowings(944)694 
Proceeds from issuance of long-term borrowings877 1,226 
Repayment of long-term borrowings(335)(351)
Redemption of preferred stock(111)— 
Repurchases of common stock(3)(37)
Cash dividends paid:
Preferred stock(2)(6)
Common stock(131)(130)
Other, net10 5 
Net cash flows provided by (used in) financing activities1,419 1,244 
Net Increase (Decrease) in Cash and Cash Equivalents502 (37)
Cash and cash equivalents at beginning of period1,576 1,674 
Cash and Cash Equivalents at End of Period$2,078 $1,637 
See accompanying Notes to Consolidated Financial Statements (unaudited)
10

    
F.N.B. CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
September 30, 2024
The terms “FNB,” “the Corporation,” “we,” “us” and “our” throughout this Report mean F.N.B. Corporation and our consolidated subsidiaries, unless the context indicates that we refer only to the parent company, F.N.B. Corporation. When we refer to "FNBPA" in this Report, we mean our bank subsidiary, First National Bank of Pennsylvania, and its subsidiaries.
NATURE OF OPERATIONS
F.N.B. Corporation, headquartered in Pittsburgh, Pennsylvania, is a diversified financial services company operating in seven states and the District of Columbia. Our market coverage spans several major metropolitan areas including: Pittsburgh, Pennsylvania; Baltimore, Maryland; Cleveland, Ohio; Washington, D.C.; Charlotte, Raleigh, Durham and the Piedmont Triad (Winston-Salem, Greensboro and High Point) in North Carolina; and Charleston, South Carolina. As of September 30, 2024, we had 349 branches throughout Pennsylvania, Ohio, Maryland, West Virginia, North Carolina, South Carolina, Washington D.C. and Virginia.
We provide a full range of commercial banking, consumer banking and wealth management solutions through our subsidiary network which is led by our largest affiliate, FNBPA, founded in 1864. Commercial banking solutions include corporate banking, small business banking, investment real estate financing, government banking, business credit, capital markets and lease financing. Consumer banking provides a full line of consumer banking products and services, including deposit products, mortgage lending, consumer lending and a complete suite of mobile and online banking services. Wealth management services include asset management, private banking and insurance.
NOTE 1.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
Our accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements (unaudited) include subsidiaries in which we have a controlling financial interest. We own and operate FNBPA, First National Trust Company, First National Investment Services Company, LLC, F.N.B. Investment Advisors, Inc., First National Insurance Agency, LLC, Bank Capital Services, LLC, F.N.B. Capital Corporation, LLC and Waubank Securities, LLC, and include results for each of these entities in the accompanying Consolidated Financial Statements.
Companies in which we hold a controlling financial interest, or are a VIE in which we have the power to direct the activities of an entity that most significantly impact the entity’s economic performance and have an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE, are consolidated. For a voting interest entity, a controlling financial interest is generally where we hold more than 50% of the outstanding voting shares. VIEs in which we do not hold the power to direct the activities of the entity that most significantly impact the entity’s economic performance or an obligation to absorb losses or the right to receive benefits which could potentially be significant to the VIE are not consolidated. Investments in companies that are not consolidated are accounted for using the equity method when we have the ability to exert significant influence or the cost method when we do not have the ability to exert significant influence. Investments in private investment partnerships that are accounted for under the equity method or the cost method are included in other assets and our proportional interest in the equity investments’ earnings are included in other non-interest income. Investment interests accounted for under the cost and equity methods are periodically evaluated for impairment.
The accompanying interim unaudited Consolidated Financial Statements include all adjustments that are necessary, in the opinion of management, to fairly reflect our financial position and results of operations in accordance with GAAP. All significant intercompany balances and transactions have been eliminated. Certain prior period amounts have been reclassified to the current period presentation. Such reclassifications had no impact on our net income and stockholders' equity. Events occurring subsequent to September 30, 2024 have been evaluated for potential recognition or disclosure in the Consolidated Financial Statements through the date of the filing of the Consolidated Financial Statements with the SEC.
Certain information and Note disclosures normally included in Consolidated Financial Statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The interim operating results are not necessarily indicative of operating results we expect for the full year. These interim unaudited Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in our 2023 Annual Report on Form 10-K filed with the SEC on February 26, 2024.
11

    
Use of Estimates
Our accounting and reporting policies conform with GAAP. The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying Notes to Consolidated Financial Statements (unaudited). Actual results could materially differ from those estimates. Material estimates that are particularly susceptible to significant changes include the ACL, fair value of financial instruments, goodwill and other intangible assets and income taxes and deferred tax assets, which are listed in the critical accounting estimates. For a detailed description of our significant accounting policies and critical accounting estimates, see Note 1, "Summary of Significant Accounting Policies" and the "Application of Critical Accounting Policies" section in the MD&A, both in our 2023 Annual Report on Form 10-K.
Adoption of New Accounting Standards
Effective January 1, 2024, we adopted the provision of ASU 2023-02, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, which permits reporting entities to make an accounting policy election to account for tax equity investments using the proportional amortization method if certain conditions are met. The election is to be made on a tax-credit-program-by-tax-credit-program basis and should be applied consistently to all investments within an elected tax credit program. Upon the adoption of ASU 2023-02, we elected to apply the proportional amortization method of accounting to our qualifying historic and new market tax credit investments. The proportional amortization method recognizes the amortized cost of the investment as a component of income tax expense on the consolidated statements of income and as a component of operating activities within other assets and other liabilities on the consolidated statements of cash flows. We historically applied proportional amortization to the majority of our LIHTC investments. LIHTCs that do not meet the requirements of the proportional amortization method are recognized using the equity method. See Note 8, "Variable Interest Entities" for additional information.
NOTE 2.    NEW ACCOUNTING STANDARDS
The following table summarizes accounting pronouncements issued by the FASB that we recently adopted or will be adopting in the future.
TABLE 2.1
StandardDescriptionFinancial Statements Impact
Income Taxes
ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures
This Update requires public business entities to disclose additional categories of information about federal, state, and foreign income taxes in the tabular rate reconciliation table. Additionally, entities must provide more details regarding reconciling items in some categories if the items are equal to or greater than a specified quantitative threshold.
This Update also requires all entities to annually disclose income taxes paid, net of refunds received, disaggregated by federal, state, and foreign taxes and further disaggregated by jurisdiction based on a specified quantitative threshold.
This Update is to be applied using a prospective method with an option to apply it retrospectively for each period presented and will be effective as of January 1, 2025. Early adoption is permitted.
We are currently evaluating the effect this Update will have on our consolidated financial statements, the related disclosures and our processes, systems, and controls related to disclosures.
12

    
StandardDescriptionFinancial Statements Impact
Segment Reporting
ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment DisclosureThis Update requires all public entities to disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required in annual disclosures.
This Update is to be applied using a retrospective method to all prior periods presented and is effective for annual periods beginning on January 1, 2024, and will be effective for interim periods beginning on January 1, 2025. Early adoption is permitted.
We do not expect the adoption of this Update to materially impact our consolidated financial statements and we are currently evaluating the effect this Update will have on the related disclosures.
Tax Equity Investments
ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization MethodThis Update expands the use of the proportional amortization method of accounting, previously only allowable for LIHTC investments, to equity investments in other tax credit structures that meet certain criteria.

The Update also removed the specialized guidance for LIHTC investments that are not accounted for using the proportional amortization method or equity method and require that those investments are accounted for using Topic 321 regarding equity investments.
This Update is to be applied using either a modified retrospective or a retrospective method and is effective as of January 1, 2024. Early adoption of this Update is permitted.

We adopted this Update on January 1, 2024 on a modified retrospective basis for tax credit programs that are eligible to apply proportional amortization. As a result, we recorded a reduction of $0.5 million in retained earnings for the cumulative effect of the adoption.
NOTE 3.    SECURITIES
The amortized cost and fair value of AFS debt securities are presented in the table below. There was no ACL associated with the AFS portfolio at September 30, 2024 and December 31, 2023. Accrued interest receivable on AFS debt securities totaled $14.1 million at September 30, 2024 and $9.6 million at December 31, 2023, and is excluded from the estimate of credit losses and assessed separately in other assets in the Consolidated Balance Sheets. Accordingly, we have excluded accrued interest receivable from both the fair value and amortized cost basis of AFS debt securities.

13

    
TABLE 3.1
(in millions)Amortized
Cost		Gross
Unrealized
Gains		Gross
Unrealized
Losses		Fair
 Value
Debt Securities AFS:
September 30, 2024
U.S. Treasury$199 $2 $— $201 
U.S. government agencies62 — — 62 
U.S. government-sponsored entities302 1 (1)302 
Residential MBS:
Agency MBS898 4 (43)859 
Agency collateralized mortgage obligations832 — (83)749 
Agency commercial MBS1,256 20 (24)1,252 
States of the U.S. and political subdivisions (municipals)25 — (2)23 
Other debt securities46