Park National Corp Q3 2024 10-Q Filed

Ticker: PRK · Form: 10-Q · Filed: Nov 4, 2024 · CIK: 805676

Sentiment: neutral

Topics: 10-Q, financials, banking

Related Tickers: PRK

TL;DR

**PARK NATIONAL CORP (PRK) FILED Q3 2024 10-Q - FINANCIALS OUT**

AI Summary

Park National Corp filed its 10-Q for the period ending September 30, 2024. The filing details financial performance and operational updates for the third quarter of 2024. Key financial data and business segments are presented, including information on deposit accounts and bank servicing activities.

Why It Matters

This filing provides investors and analysts with the latest financial health and operational performance of Park National Corp, crucial for understanding its current market position and future prospects.

Risk Assessment

Risk Level: low — This is a routine quarterly financial filing with no immediate red flags.

Key Numbers

Key Players & Entities

FAQ

What were the total deposit account balances as of September 30, 2024?

The filing indicates data for 'us-gaap:DepositAccountMember' for the period ending 2024-09-30, but specific dollar amounts are not detailed in this header information.

What is Park National Corp's primary industry classification?

Park National Corp is classified under 'NATIONAL COMMERCIAL BANKS [6021]'.

When was this 10-Q filing submitted to the SEC?

This 10-Q filing was submitted on 20241104.

What is the fiscal year end for Park National Corp?

The fiscal year end for Park National Corp is December 31.

Does the filing provide information on Fiduciary and Trust activities?

Yes, the filing includes data points related to 'us-gaap:FiduciaryAndTrustMember' for various periods in 2023 and 2024.

Filing Stats: 4,418 words · 18 min read · ~15 pages · Grade level 20 · Accepted 2024-11-04 16:15:32

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements Consolidated Condensed Balance Sheets a t September 30, 2024 and December 31, 20 23 (unaudited) 8 Consolidated Condensed Statements of Income for the three and nine months ended September 30, 2024 and 20 23 (unaudited) 10 Consolidated Condensed Statements of Comprehensive Income for the three and nine months ended September 30, 2024 and 20 23 (unaudited) 12 Consolidated Condensed Statements of Changes in Shareholders' Equity for the three and nine months ended September 30, 2024 and 20 23 (unaudited) 13 Consolidated Condensed Statements of Cash Flows for the nine months ended September 30, 2024 and 20 23 (unaudited) 15 Notes to Unaudited Consolidated Condensed Financial Statements 17

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 76

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 103

Controls and Procedures

Item 4. Controls and Procedures 103

OTHER INFORMATION

PART II. OTHER INFORMATION 104

Legal Proceedings

Item 1. Legal Proceedings 104

Risk Factors

Item 1A. Risk Factors 104

Unregistered Sales of Equity Securities and U se of Proceeds

Item 2. Unregistered Sales of Equity Securities and U se of Proceeds 104

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 105

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 105

Other Information

Item 5. Other Information 105

Exhibits

Item 6. Exhibits 105

SIGNATURES

SIGNATURES 107 3 Glossary of Abbreviations and Acronyms References in this Form 10-Q to "we," "our," "us," "Company," "Corporation," or "Park" are collectively to Park National Corporation and its subsidiaries. In addition, Park has identified the following list of abbreviations and acronyms that are used in the Unaudited Consolidated Condensed Financial Statements, Notes to Unaudited Consolidated Condensed Financial Statements, and Management's Discussion and Analysis of Financial Condition and Results of Operations. 2017 Employees LTIP The Park National Corporation 2017 Long-Term Incentive Plan for Employees LGD Loss given default 2017 Non-Employees LTIP The Park National Corporation 2017 Long-Term Incentive Plan for Non-Employee Directors MSRs Mortgage servicing rights ACH Automated clearing house NAV Net asset value ACL Allowance for credit losses NewDominion NewDominion Bank AFS Available-for-sale NSF Non-sufficient funds ASC Accounting Standards Codification OREO Other real estate owned ASU Accounting Standards Update Park's 2023 Form 10-K The Annual Report on Form 10-K of Park National Corporation for the fiscal year ended December 31, 2023 ATM Automated teller machine PBRSUs Performance-based restricted stock units Carolina Alliance CAB Financial Corporation and its subsidiaries PCD Purchased credit deteriorated COVID-19 Novel coronavirus PD Probability of default DCF Discounted cash flow PNB The Park National Bank DDA Demand deposit account PPP CARES Act Paycheck Protection Program EPS Earnings per common share PBO Projected benefit obligation FASB Financial Accounting Standards Board PTPP Pre-tax, pre-provision FDIC Federal Deposit Insurance Corporation Registrant Park National Corporation FFIEC Federal Financial Institutions Examination Council ROU Right-of-use FHLB Federal Home Loan Bank SARs Stock appreciation rights FRB Federal Reserve Bank SEC U.S. Securities and Exchange Commission FTE Fully taxable equivalent SERP Suppleme

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements PARK NATIONAL CORPORATION AND SUBSIDIARIES Consolidated Condensed Balance Sheets (Unaudited) (in thousands, except common share and per common share data) September 30, 2024 December 31, 2023 Assets: Cash and due from banks $ 147,338 $ 160,477 Money market instruments 54,345 57,791 Cash and cash equivalents 201,683 218,268 Investment securities: Debt securities available-for-sale, at fair value (amortized cost of $ 1,192,562 and $ 1,418,770 at September 30, 2024 and December 31, 2023, respectively, and no allowance for credit losses at September 30, 2024 or at December 31, 2023) 1,129,875 1,332,842 Other investment securities 103,422 96,302 Total investment securities 1,233,297 1,429,144 Loans 7,730,984 7,476,221 Allowance for credit losses ( 87,237 ) ( 83,745 ) Net loans 7,643,747 7,392,476 Bank owned life insurance 235,434 231,631 Prepaid assets 194,734 165,879 Goodwill 159,595 159,595 Other intangible assets 3,725 4,652 Premises and equipment, net 70,939 74,211 Affordable housing tax credit investments 67,287 62,703 OREO 1,119 983 Accrued interest receivable 36,869 39,236 Operating lease ROU asset 16,169 15,715 Mortgage loan servicing rights 14,063 14,656 Other 24,388 27,304 Total assets $ 9,903,049 $ 9,836,453 8 Table of Contents PARK NATIONAL CORPORATION AND SUBSIDIARIES Consolidated Condensed Balance Sheets (Unaudited) (Continued) (in thousands, except common share and per common share data) September 30, 2024 December 31, 2023 Liabilities and Shareholders' Equity: Deposits: Non-interest bearing $ 2,516,722 $ 2,628,234 Interest bearing 5,697,949 5,414,332 Total deposits 8,214,671 8,042,566 Short-term borrowings 117,442 328,182 Subordinated notes 189,522 189,147 Unfunded commitments in affordable housing tax credit investments 31,688 28,768 Operating lease liability 17,282 16,605 Allowance for credit losses on off-balance sheet commitments 6,150 5,103 Accrued interest payable 6,

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