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10-K – 2026-02-13 – hban-20251231.htm

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Total deposits 176,610   162,448  
Short-term borrowings 1,261   199  
Long-term debt (1) (includes $ 1,161 and $ 821 , respectively, measured at fair value)
17,221   16,374  
Other liabilities (1)
5,635   5,427  
Total liabilities 200,727   184,448  
Commitments and Contingent Liabilities (Note 22)
Shareholders’ equity
Preferred stock 2,731   1,989  
Common stock 16   15  
Capital surplus 17,244   15,484  
Less treasury shares, at cost ( 92 ) ( 86 )
Accumulated other comprehensive income (loss) ( 1,908 ) ( 2,866 )
Retained earnings 6,351   5,204  
Total Huntington shareholders’ equity
24,342   19,740  
Non-controlling interest 37   42  
Total equity 24,379   19,782  
Total liabilities and equity $ 225,106   $ 204,230  
Common shares authorized (par value of $ 0.01 )
2,250,000,000   2,250,000,000  
Common shares outstanding 1,567,732,506   1,453,635,809  
Treasury shares outstanding 7,187,541   6,984,102  
Preferred stock, authorized shares 6,617,808   6,617,808  
Preferred shares outstanding 885,000   877,500  

(1) Includes VIE balances in net loans and leases, other assets, long-term debt, and other liabilities of $ 669 million, $ 431 million, $ 600 million, and $ 152 million, respectively, at December 31, 2025, and $ 1.1 billion, $ 264 million, $ 1.0 billion, and $ 109 million, respectively, at December 31, 2024. See Note 21 - “ Variable Interest Entities ” for additional information.
See Notes to Consolidated Financial Statements
2025 Form 10-K 101

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Huntington Bancshares Incorporated
Consolidated Statements of Income  

  Year Ended December 31,
(dollar amounts in millions, except per share data, share amounts in thousands) 2025 2024 2023
Interest and fee income:
Loans and leases $ 8,092   $ 7,481   $ 6,811  
Available-for-sale securities
Taxable 1,023   1,251   1,016  
Tax-exempt 132   112   104  
Held-to-maturity securities-taxable 423   385   401  
Other securities-taxable 47   42   53  
Other
593   650   531  
Total interest income 10,310   9,921   8,916  
Interest expense:
Deposits 3,282   3,572   2,497  
Short-term borrowings 50   69   179  

Long-term debt 987   935   801  
Total interest expense 4,319   4,576   3,477  
Net interest income 5,991   5,345   5,439  
Provision for credit losses 463   420   402  
Net interest income after provision for credit losses 5,528   4,925   5,037  
Noninterest income:

Payments and cash management revenue 664   620   585  
Wealth and asset management revenue 409   364   328  
Customer deposit and loan fees 390   334   312  
Capital markets and advisory fees 346   327   248  
Mortgage banking income 141   130   109  
Insurance income 81   77   74  
Leasing revenue 66   79   112  

Net gains (losses) on sales of securities ( 58 ) ( 21 ) ( 7 )
Other noninterest income 136   130   160  
Total noninterest income
2,175   2,040   1,921  
Noninterest expense:

Personnel costs 2,995   2,701   2,529  
Outside data processing and other services 772   665   605  
Equipment 268   267   263  
Net occupancy 232   221   246  
Professional services 155   99   99  
Marketing 127   116   115  
Deposit and other insurance expense 65   114   302  
Amortization of intangibles 46   47   50  
Lease financing equipment depreciation 13   15   27  

Other noninterest expense 342   317   338  
Total noninterest expense 5,015   4,562   4,574  
Income before income taxes 2,688   2,403   2,384  
Provision for income taxes 459   443   413  
Income after income taxes 2,229   1,960   1,971  
Income attributable to non-controlling interest 18   20   20  
Net income attributable to Huntington 2,211   1,940   1,951  
Dividends on preferred shares 124   134   142  
Impact of preferred stock redemptions and repurchases
—   5   ( 8 )
Net income applicable to common shares $ 2,087   $ 1,801   $ 1,817  

Average common shares—basic 1,478,945   1,451,421   1,446,449  
Average common shares—diluted 1,504,836   1,476,442   1,468,016  
Per common share:
Net income—basic $ 1.41   $ 1.24   $ 1.26  
Net income—diluted 1.39   1.22   1.24  

See Notes to Consolidated Financial Statements
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Huntington Bancshares Incorporated
Consolidated Statements of Comprehensive Income  

  Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Net income attributable to Huntington
$ 2,211   $ 1,940   $ 1,951  
Other comprehensive income (loss), net of tax:

Unrealized gains (losses) on available-for-sale securities, net of hedges
627   ( 271 ) 154  

Net change related to cash flow hedges on loans 294   96   269  
Translations adjustments, net of hedges 8   ( 6 ) 2  
Change in accumulated unrealized losses for pension and other post-retirement obligations
29   ( 9 ) ( 3 )
Other comprehensive income (loss), net of tax
958   ( 190 ) 422  
Comprehensive income attributable to Huntington
3,169   1,750   2,373  
Comprehensive income attributed to non-controlling interest 18   20   20  
Comprehensive income
$ 3,187   $ 1,770   $ 2,393  

See Notes to Consolidated Financial Statements
2025 Form 10-K 103

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Huntington Bancshares Incorporated
Consolidated Statements of Changes in Shareholders’ Equity

Preferred Stock Common Stock AOCI Huntington Shareholders’ Equity
Non-controlling Interest

(dollar amounts in millions, except per share data, share amounts in thousands) Capital Surplus
Treasury Stock Retained Earnings
Total Equity

Amount Shares Amount Shares Amount
Year Ended December 31, 2025

Balance, beginning of year $ 1,989   1,460,620   $ 15   $ 15,484   ( 6,984 ) $ ( 86 ) $ ( 2,866 ) $ 5,204   $ 19,740   $ 42   $ 19,782  
Net income 2,211   2,211   18   2,229  
Other comprehensive income, net of tax
958   958   958  
Veritex acquisition:
Issuance of common stock 106,995   1   1,658   1,659   1,659  
Conversion of equity awards 1,043   —  16   16   16  

Net proceeds from issuance of Series K Preferred Stock
741   741   741  

Cash dividends declared:
Common ($ 0.62 per share)
( 938 ) ( 938 ) ( 938 )

Preferred ( 124 ) ( 124 ) ( 124 )
Recognition of the fair value of share-based compensation 113   113   113  
Other share-based compensation activity 6,262   —  ( 29 ) ( 2 ) ( 31 ) ( 31 )
Other 1   2   ( 204 ) ( 6 ) ( 3 ) ( 23 ) ( 26 )
Balance, end of year $ 2,731   1,574,920   $ 16   $ 17,244   ( 7,188 ) $ ( 92 ) $ ( 1,908 ) $ 6,351   $ 24,342   $ 37   $ 24,379  

Year Ended December 31, 2024
Balance, beginning of year $ 2,394   1,455,723   $ 15   $ 15,389   ( 7,403 ) $ ( 91 ) $ ( 2,676 ) $ 4,322   $ 19,353   $ 45   $ 19,398  
Net income 1,940   1,940   20   1,960  
Other comprehensive loss, net of tax
( 190 ) ( 190 ) ( 190 )

Redemption of preferred stock
( 405 ) —  ( 5 ) ( 410 ) ( 410 )
Cash dividends declared:
Common ($ 0.62 per share)
( 916 ) ( 916 ) ( 916 )
Preferred ( 134 ) ( 134 ) ( 134 )
Recognition of the fair value of share-based compensation 106   106   106  
Other share-based compensation activity 4,897   —  ( 13 ) ( 3 ) ( 16 ) ( 16 )
Other 2   419   5   7   ( 23 ) ( 16 )
Balance, end of year $ 1,989   1,460,620   $ 15   $ 15,484   ( 6,984 ) $ ( 86 ) $ ( 2,866 ) $ 5,204   $ 19,740   $ 42   $ 19,782  

Year Ended December 31, 2023
Balance, beginning of year $ 2,167   1,449,390   $ 14   $ 15,309   ( 6,322 ) $ ( 80 ) $ ( 3,098 ) $ 3,419   $ 17,731   $ 38   $ 17,769  
Net income 1,951   1,951   20   1,971  
Other comprehensive income, net of tax
422   422   422  
Net proceeds from issuance of Series J Preferred Stock
317   317   317  
Repurchase of preferred stock
( 90 ) —  8   ( 82 ) ( 82 )

Cash dividends declared:
Common ($ 0.62 per share)
( 911 ) ( 911 ) ( 911 )
Preferred ( 142 ) ( 142 ) ( 142 )
Recognition of the fair value of share-based compensation 97   97   97  
Other share-based compensation activity 6,333   1   ( 17 ) ( 3 ) ( 19 ) ( 19 )
Other —  ( 1,081 ) ( 11 ) ( 11 ) ( 13 ) ( 24 )
Balance, end of year $ 2,394   1,455,723   $ 15   $ 15,389   ( 7,403 ) $ ( 91 ) $ ( 2,676 ) $ 4,322   $ 19,353   $ 45   $ 19,398  

See Notes to Consolidated Financial Statements
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Huntington Bancshares Incorporated
Consolidated Statements of Cash Flows

  Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Operating activities
Net income $ 2,229   $ 1,960   $ 1,971  
Adjustments to reconcile net income to net cash provided by operating activities:

Provision for credit losses 463   420   402  
Depreciation, amortization, and accretion 762   622   798  
Share-based compensation expense 113   106   97  
Deferred income tax benefit ( 403 ) ( 26 ) ( 302 )
Net losses (gains) on sales of securities 58   —   —  
Gain from early extinguishment of debt ( 11 ) ( 8 ) —  
Net change in:
Trading account securities ( 10 ) 72   ( 106 )
Loans held for sale ( 170 ) ( 227 ) ( 83 )
Other assets ( 825 ) ( 761 ) ( 491 )
Short-term borrowings 117   21   —  
Other liabilities 230   ( 344 ) 341  
Other, net ( 71 ) 1   30  
Net cash provided by operating activities 2,482   1,836   2,657  
Investing activities
Change in interest-earning deposits with banks 297   ( 254 ) 23  

Proceeds from:
Maturities and calls of available-for-sale securities 7,137   11,001   2,689  
Maturities and calls of held-to-maturity securities 1,642   1,397   1,523  
Maturities and calls of other securities 109   57   615  
Sales of available-for-sale securities 1,691   990   767  
Sales of other securities —   —   144  
Purchases of available-for-sale securities ( 5,325 ) ( 14,043 ) ( 4,965 )
Purchases of held-to-maturity securities ( 515 ) ( 2,037 ) ( 256 )
Purchases of other securities ( 211 ) ( 155 ) ( 630 )

Net proceeds from sales of loans and leases 457   391   450  
Principal payments received under direct finance leases 1,856   1,769   1,891  
Net loan and lease activity, excluding sales and purchases ( 12,850 ) ( 10,025 ) ( 5,108 )
Purchases of premises and equipment ( 267 ) ( 143 ) ( 140 )
Purchases of loans and leases ( 981 ) ( 680 ) ( 71 )

Net accrued income and other receivables activity ( 332 ) ( 474 ) ( 17 )
Net cash and cash equivalents received from business combinations 864   —   —  

Other, net 81   87   88  
Net cash used in investing activities
( 6,347 ) ( 12,119 ) ( 2,997 )
Financing activities
Increase in deposits 3,646   11,218   3,316  
Increase (decrease) in short-term borrowings 785   ( 803 ) ( 1,295 )

Net proceeds from issuance of long-term debt 2,500   7,661   14,965  
Repayment of long-term debt ( 2,053 ) ( 3,563 ) ( 12,376 )
Dividends paid on preferred stock ( 108 ) ( 143 ) ( 134 )
Dividends paid on common stock ( 908 ) ( 903 ) ( 900 )

Repurchase/redemption of preferred stock —   ( 410 ) ( 82 )
Net proceeds from issuance of preferred stock 741   —   317  

Other, net ( 90 ) ( 56 ) ( 46 )
Net cash provided by financing activities 4,513   13,001   3,765  
Increase in cash and cash equivalents
648   2,718   3,425  
Cash and cash equivalents at beginning of period (1) 12,847   10,129   6,704  
Cash and cash equivalents at end of period (1) $ 13,495   $ 12,847   $ 10,129  

2025 Form 10-K 105

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Huntington Bancshares Incorporated
Consolidated Statements of Cash Flows (continued)

  Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Supplemental disclosures:
Interest paid $ 4,267   $ 4,547   $ 3,359  
Income taxes paid
274   123   90  

Non-cash activities:

Loans transferred to held-for-sale from portfolio 988   390   439  
Loans transferred to portfolio from held-for-sale 23   34   22  

Business combination:

Fair value of tangible assets acquired 11,057   —   —  
Goodwill and other intangible assets 555   —   —  
Fair value of liabilities assumed 10,792   —   —  

Common stock and equity-based awards issued 1,682   —   —  

(1)     Includes cash and due from banks and interest-earning deposits at the FRB, included within Interest-earning deposits with banks on our Consolidated Balance Sheets.
See Notes to Consolidated Financial Statements
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Huntington Bancshares Incorporated
Notes to Consolidated Financial Statements

1. SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations — Huntington Bancshares Incorporated (Huntington or the Company) is a multi-state diversified regional bank holding company organized under Maryland law in 1966 and headquartered in Columbus, Ohio. Through its subsidiaries, including its bank subsidiary, The Huntington National Bank (the Bank), Huntington is engaged in providing full-service commercial and consumer deposit, lending, and other banking services to customers where the Bank has a local market presence and through select national businesses. These include, but are not limited to, payments, mortgage banking, indirect and direct consumer financing, investment banking, capital markets, advisory, equipment financing, distribution finance, investment management, trust, brokerage, insurance, and other financial products and services.
Basis of Presentation — The Consolidated Financial Statements are presented in accordance with GAAP and include the accounts of Huntington and its majority-owned subsidiaries and VIEs in which Huntington has determined to be the primary beneficiary. All intercompany transactions and balances are eliminated in consolidation. Entities in which Huntington holds a controlling financial interest are consolidated. For a voting interest entity, a controlling financial interest is generally where Huntington holds, directly or indirectly, more than 50% of the outstanding voting shares. For a VIE, a controlling financial interest is where Huntington has the power to direct the activities of an entity that most significantly impact the entity’s economic performance and has an obligation to absorb losses or the right to receive benefits from the VIE. For consolidated entities where Huntington holds less than a 100% interest, Huntington recognizes non-controlling interest (included in shareholders’ equity) for the equity held by minority shareholders and non-controlling profit or loss (included in income attributable to non-controlling interest) for the portion of the entity’s earnings attributable to minority interests. Investments in companies that are not consolidated are accounted for using the equity method when Huntington has the ability to exert significant influence. Investments in non-marketable equity securities for which Huntington does not have the ability to exert significant influence are generally accounted for using fair value or a cost measurement alternative adjusted for impairment and other changes in observable prices. Investments in private investment partnerships that are accounted for under the equity method or the cost measurement alternative are included in other assets and Huntington’s earnings in equity investments are included in other noninterest income. Investments accounted for under the cost measurement alternative and equity methods are periodically evaluated for impairment.
Use of Estimates — The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that significantly affect amounts reported in the Consolidated Financial Statements. Huntington utilizes processes that involve the use of significant estimates and the judgments of management in determining the amount of its allowance for credit losses, income taxes, as well as certain fair value measurements. As with any estimate, actual results could differ from those estimates.
Cash and cash equivalents — For statements of cash flows purposes, cash and cash equivalents are defined as the sum of cash and due from banks and interest-earning deposits at the FRB, included within interest-earning deposits with banks on our Consolidated Balance Sheets.
Securities — Securities purchased with the intention of recognizing short-term profits or which are actively bought and sold are classified as trading account securities and reported at fair value. The unrealized gains or losses on trading account securities are recorded in other noninterest income. Debt securities purchased that Huntington has the positive intent and ability to hold to their maturity are classified as held-to-maturity securities. Held-to-maturity securities are recorded at amortized cost. All other debt securities are classified as available-for-sale securities. Available-for-sale securities are recognized and measured at fair value with any change in the fair value recognized in other comprehensive income. All equity securities are classified as other securities.
Securities transactions are recognized on the trade date (the date the order to buy or sell is executed). The carrying value plus any related AOCI balance of sold securities is used to compute realized gains and losses. Interest on securities, including amortization of premiums and accretion of discounts using the effective interest method over the period to maturity, is included in interest income.
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Non-marketable equity securities include stock held for membership and regulatory purposes, such as FHLB stock and FRB stock, and other non-marketable equity securities. These securities are accounted for at cost, evaluated for impairment, and are included in other securities. Other securities also include mutual funds and other marketable equity securities. These securities are carried at fair value, with changes in fair value recognized in other noninterest income.
Loans and Leases — Loans for which Huntington has the intent and ability to hold for the foreseeable future, or until maturity or payoff, except loans for which the fair value option has been elected, are carried at the principal amount outstanding, net of charge-offs, unamortized deferred loan origination fees and costs, premiums and discounts, and unearned income. Direct financing leases are reported at the aggregate of lease payments receivable and estimated residual values, net of unearned and deferred income, and any initial direct costs incurred to originate these leases. Renewal options for leases are at the option of the lessee and are typically not included in the measurement of the lease receivable as they are not considered reasonably certain of exercise. Purchase options are typically at fair value, and as such those options are not considered in the measurement of lease receivables or in lease classification. Interest income is accrued as earned using the interest method. Huntington defers the fees it receives from the origination of loans and leases, as well as the direct costs of those activities. Huntington also acquires loans at premiums and/or discounts to their contractual values. Huntington amortizes loan discounts, premiums, and net loan origination fees and costs over the contractual lives of the related loans using the effective interest method.
Loans acquired in a business combination are recognized on the acquisition date at their estimated fair value based on expected future cash flows discounted at a market-based rate of interest and inclusive of adjustments for credit risk, interest rate risk, liquidity, and other factors. Acquired loans that have experienced more-than-insignificant deterioration in credit quality since origination are classified as PCD loans. An ACL is established for the initial estimate of expected credit losses on PCD loans as of the acquisition date and recorded through a gross-up adjustment to the loan’s amortized cost basis. In addition, Huntington adopted ASU 2025-08 as of October 1, 2025, whereby non-PCD loans acquired in a business combination are deemed purchased seasoned loans with an ACL also established for the initial estimate of expected credit losses as of the acquisition date and recorded through a gross-up adjustment to the loans’ amortized cost basis. See Note 3: “ Busines s Combinations ” for additional information on loans acquired in a business combination.
A borrower that is experiencing financial difficulty and receives a modification in the form of principal forgiveness, interest rate reduction, an other-than-insignificant payment delay or a term extension in the current period is disclosed as a modification to a borrower experiencing financial difficulty. Huntington may modify loans to borrowers experiencing financial difficulty as a way of managing risk and mitigating credit loss from the borrower. Huntington may make various types of modifications and may in certain circumstances use a combination of modification types in order to mitigate future loss.
Impairment of the residual values of direct financing leases is evaluated quarterly, with impairment arising if the expected fair value is less than the carrying amount. Huntington assesses net investments in leases (including residual values) for impairment and recognizes losses in accordance with the impairment guidance for financial instruments. As such, net investments in leases may be reduced by an allowance for credit losses, with changes recognized as provision expense.
For leased equipment, the residual component of a direct financing lease represents the estimated fair value of the leased equipment at the end of the lease term. Huntington uses industry data, historical experience, and independent appraisals to establish these residual value estimates. Upon expiration of a lease, residual assets are remarketed, resulting in an extension of the lease by the lessee, a lease to a new customer, or purchase of the residual asset by the lessee or another party. Huntington also purchases insurance guaranteeing the value of certain residual assets.
Loans Held for Sale — Loans in which Huntington does not have the intent and ability to hold for the foreseeable future are classified as loans held for sale. Loans held for sale are carried at (a) the lower of cost or fair value less costs to sell, or (b) fair value where the fair value option is elected. The fair value option is generally elected for mortgage loans originated with the intent to sell.
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Nonaccrual and Past Due Loans — Loans are considered past due when the contractual amounts due with respect to principal and interest are not received within 30 days of the contractual due date.
Any loan in any portfolio may be placed on nonaccrual status prior to the policies described below when collection of principal or interest is in doubt. When a borrower with debt is discharged in a Chapter 7 bankruptcy and the debt is not reaffirmed by the borrower, the loan is determined to be collateral dependent and placed on nonaccrual status, unless there is a co-borrower or the repayment is likely to occur based on objective evidence.
When a loan is placed on nonaccrual status, any accrued interest is reversed and charged against interest income. Commercial loans and leases are placed on nonaccrual status at 90 -days past due. First-lien home equity loans are placed on nonaccrual status at 150 -days past due. Junior-lien home equity loans are placed on nonaccrual status at the earlier of 120 -days past due or when the related first-lien loan has been identified as nonaccrual. Automobile, RV and marine, and other consumer loans are generally fully charged-off at 120 -days past due, and if not fully charged-off are placed on non-accrual. Residential mortgage loans are placed on nonaccrual status at 150 -days past due, with the exception of residential mortgages guaranteed by government agencies which continue to accrue interest at the rate guaranteed by the government agency.
Cash receipts on NALs are applied against principal until the loan or lease has been collected in full, including the charged-off portion, after which time any additional cash receipts are recognized as interest income. However, for secured non-reaffirmed debt in a Chapter 7 bankruptcy, payments are applied to principal and interest when the borrower has demonstrated a capacity to continue payment of the debt and collection of the debt is reasonably assured.
Management monitors several factors to evaluate a borrower’s financial condition and their ability to make principal and interest payments. When, in management’s judgment, the borrower’s ability to make required principal and interest payments resumes and collectability is no longer in doubt, supported by sustained repayment history, the loan is returned to accrual status. For loans that are returned to accrual status, cash receipts are applied according to the contractual terms of the loan.
Collateral-dependent Loans — Certain commercial and consumer loans for which repayment is expected to be provided substantially through the operation or sale of the loan collateral are considered to be collateral-dependent.
Allowance for Credit Losses — Huntington performs an ACL evaluation on its loan and lease portfolio and its HTM and AFS securities portfolios. The ACL on loan and lease portfolio and HTM securities are provided through an expected loss methodology referred to as CECL methodology. The ACL on AFS securities is provided when a credit loss is deemed to have occurred for securities which Huntington does not intend to sell or is not required to sell. The CECL methodology also applies to credit exposures on off-balance-sheet loan commitments, financial guarantees not accounted for as insurance, including standby letters of credit, and other similar instruments not recognized as derivative financial instruments.
Loan and Lease portfolio - The ACL is deducted from the amortized cost basis of a financial asset or a group of financial assets so that the balance sheet reflects the net amount Huntington expects to collect. Amortized cost is the principal balance outstanding, net of purchase premiums and discounts, fair value hedge accounting adjustments, and deferred fees and costs. Subsequent changes (favorable and unfavorable) in expected credit losses are recognized immediately in net income as a provision for credit losses or a reversal of provision for credit losses. Management estimates the allowance by utilizing models dependent upon loan risk characteristics and economic parameters. Commercial loan risk characteristics include but are not limited to risk ratings, industry type and maturity type. Consumer loan risk characteristics include but are not limited to FICO scores, LTV, and loan vintages. The economic parameters are developed using available information relating to past events, current conditions, and reasonable and supportable forecasts. Huntington’s reasonable and supportable forecast period reverts to a historical norm based on inputs within approximately two to three years. The reversion period is dependent on the state of the economy at the beginning of the forecast. Historical credit experience provides the basis for the estimation of expected credit losses, with adjustments made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency levels and terms, as well as for changes in the macroeconomic environment. The contractual terms of financial assets are adjusted for expected prepayments and any extensions outside of Huntington’s control.
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The ACL is measured on a collective basis when similar risk characteristics exist. Loans that are determined to have unique risk characteristics are evaluated on an individual basis by management. If a loan is determined to be collateral dependent or meets the criteria to apply the collateral dependent practical expedient, expected credit losses are determined based on the fair value of the collateral at the reporting date, less costs to sell as appropriate.
Management believes the products within each of the entity’s portfolio classes exhibit similar risk characteristics. Huntington has identified its portfolio classes as disclosed in Note 5 - “ Loans and Leases .”
In addition to the transaction reserve described above, Huntington also maintains a general reserve that consists of various risk-profile reserve components. The risk-profile components consider items unique to Huntington’s structure, policies, processes, and portfolio composition, as well as qualitative measurements and assessments of the loan portfolios including, but not limited to, economic uncertainty, concentrations, portfolio composition, industry comparisons and internal review functions.
Huntington has elected to exclude accrued interest receivable from the measurement of its ACL given the well-defined non-accrual policies in place for all loan portfolios which results in timely reversal of outstanding interest through interest income.
The estimate for the off-balance sheet exposures, the AULC, is determined using the same procedures and methodologies as used for the loan and lease portfolio supplemented by the information related to future draws and related credit loss expectations. The AULC is recorded in other liabilities in the Consolidated Balance Sheets.
HTM Securities - The allowance for HTM debt securities is estimated using a CECL methodology. Any expected credit loss is provided through the allowance for credit loss on HTM securities and is deducted from the amortized cost basis of the security so that the balance sheet reflects the net amount Huntington expects to collect. Nearly all of Huntington’s HTM debt securities are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies, and have a long history of no credit losses. Accordingly, there is a zero credit loss expectation on these securities.
AFS Securitie s - Huntington evaluates its AFS investment securities portfolio on a quarterly basis for indicators of impairment. Huntington assesses whether an impairment has occurred when the fair value of a debt security is less than the amortized cost at the balance sheet date. Management reviews the amount of unrealized loss, the credit rating history, market trends of similar security classes, time remaining to maturity, and the source of both interest and principal payments to identify securities which could potentially be impaired. For those debt securities that Huntington intends to sell or is more likely than not required to sell, before the recovery of their amortized cost basis, the difference between fair value and amortized cost is considered to be impaired and is recognized in provision for credit losses. For those debt securities that Huntington does not intend to sell or is not more likely than not required to sell, prior to expected recovery of amortized cost basis, the credit portion of the impairment is recognized through an allowance in provision for credit losses while the noncredit portion is recognized in OCI. In determining the credit portion, Huntington uses a discounted cash flow analysis, which includes evaluating the timing and amount of the expected cash flows. Non-credit-related impairment results from other factors, including increased liquidity spreads and higher interest rates.
Charge-off of Uncollectible Loans — Any loan in any portfolio may be charged-off prior to the policies described below if a loss confirming event has occurred. Loss confirming events include, but are not limited to, bankruptcy (unsecured), continued delinquency, foreclosure, or receipt of an asset valuation indicating a collateral deficiency and that asset is the sole source of repayment. Additionally, discharged, collateral dependent non-reaffirmed debt in Chapter 7 bankruptcy filings will result in a charge-off to estimated collateral value, less anticipated selling costs, unless the repayment is likely to occur based on objective evidence.
Commercial loans and leases are generally either charged off or written down to net realizable value at 90 -days past due. Automobile, RV and marine, and other consumer loans are generally charged-off at 120 -days past due. First-lien and junior-lien home equity loans are charged-off to the estimated fair value of the collateral, less anticipated selling costs, at 150 -days past due and 120 -days past due, respectively. Residential mortgages are charged-off to the estimated fair value of the collateral at 150 -days past due.
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Collateral — Huntington pledges assets as collateral as required for various transactions, including security repurchase agreements, public deposits, loan notes, derivative financial instruments, short-term borrowings, and long-term borrowings. Assets that have been pledged as collateral, including those that can be sold or repledged by the secured party, continue to be reported on the Consolidated Balance Sheets.
Huntington also accepts collateral, primarily as part of various transactions including derivative instruments and security resale agreements. Collateral received is excluded from the Consolidated Balance Sheets.
Premises and Equipment — Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is computed principally by the straight-line method over the estimated useful lives of the related assets. Buildings and building improvements are depreciated over an average of 30 to 40 years and 10 to 30 years, respectively. Land improvements and furniture and fixtures are depreciated over an average of 5 to 20 years, while equipment is depreciated over a range of 3 to 10 years. Leasehold improvements are amortized over the lesser of the asset’s useful life or the lease term, including any renewal periods for which renewal is reasonably assured. Premises and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
Mortgage Servicing Rights — Huntington recognizes the rights to service mortgage loans as an asset when servicing is contractually separated from the underlying mortgage loans by sale or securitization of the loans with servicing rights retained or when purchased. MSRs are included in servicing rights and other intangible assets in the Consolidated Balance Sheets. All MSR assets are recorded at fair value. Any change in the fair value of MSRs during the period is recorded in mortgage banking income.
Goodwill and Other Intangible Assets — Under the acquisition method of accounting, the net assets of entities acquired by Huntington are recorded at their estimated fair value at the date of acquisition. The excess cost of consideration paid over the fair value of net assets acquired is recorded as goodwill. Goodwill is evaluated for impairment on an annual basis as of October 1 st of each year or whenever events or changes in circumstances indicate the carrying value may not be recoverable. Other intangible assets with finite useful lives are amortized either on an accelerated or straight-line basis over their estimated useful lives. Other intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
Operating Leases (Lessee) — Huntington has elected not to include non-lease components in the measurement of right-of-use assets, and as such allocates the costs attributable to such components, where those costs are not separately identifiable, via per-square-foot costing analysis developed by the entity for owned and leased spaces. Huntington uses a portfolio approach to develop discount rates as its lease portfolio is comprised of substantially all branch space and office space used in the entity’s operations. That rate, an input used in the measurement of the entity’s right-of-use assets, leverages an incremental borrowing rate of appropriate tenor and collateralization.
Derivative Financial Instruments — Derivative financial instruments are recorded in the Consolidated Balance Sheets as either an asset or a liability (in other assets and other liabilities, respectively) and measured at fair value. Accounting for changes in fair value of derivatives depends on whether the derivative is designated and qualifies in a hedging relationship. At inception a derivative contract can be designated as:
• a qualifying hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (fair value hedge);
• a qualifying hedge of the variability of cash flows to be received or paid related to a recognized asset, liability or forecasted transaction (cash flow hedge); or
• a qualifying hedge of Huntington’s investment in non-U.S. dollar functional currency entities (net investment hedge).
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Changes in the fair value of a derivative that has been designated and qualifies as a fair value hedge, along with the changes in the fair value of the hedged asset or liability that is attributable to the hedged risk, are recorded in current period earnings. Changes in the fair value of a derivative that has been designated and qualifies as a cash flow hedge are recorded in other comprehensive income, net of income taxes, and reclassified into earnings in the period during which the hedged item affects earnings. Changes in the fair value of derivatives that have been designated as net investment hedges are recorded in other comprehensive income, net of income taxes, and reclassified into earnings during the period the foreign entity is substantially liquidated or other elements of the currency translation adjustment are reclassified into earnings. Changes in the fair value of derivatives which do not qualify for hedge accounting are reported in current period earnings.
For those derivatives to which hedge accounting is applied, Huntington formally documents the hedging relationship and the risk management objective and strategy for undertaking the hedge. This documentation identifies the hedging instrument, the hedged item or transaction, the nature of the risk being hedged, and, unless the hedge meets all of the criteria to assume there is no ineffectiveness, the method that will be used to assess the effectiveness of the hedging instrument. Huntington typically assesses effectiveness using statistical regression at inception and on an ongoing basis.
Hedge accounting is discontinued prospectively when:
• the derivative is no longer effective or expected to be effective in offsetting changes in the fair value, cash flows or changes in net investment of a hedged item (including firm commitments or forecasted transactions);
• the derivative expires, is sold, terminated, or exercised;
• the forecasted transaction is no longer probable of occurring by the end of the originally specified time period;
• the hedged firm commitment no longer meets the definition of a firm commitment; or
• the designation of the derivative as a hedging instrument is removed.
When hedge accounting is discontinued and the derivative no longer qualifies as an effective fair value, cash flow or net investment hedge, the derivative continues to be carried on the balance sheet at fair value and changes in fair value will be recorded in current period earnings unless re-designated.
Huntington offsets the fair value amounts recognized for derivative instruments and the fair value for the right to reclaim cash collateral or the obligation to return cash collateral arising from derivative instruments recognized at fair value executed with the same counterparty under a master netting arrangement.
Fair Value Measurements — The Company records or discloses certain of its assets and liabilities at fair value. Additionally, the Company will utilize fair value for recording certain assets acquired in a business combination as well as assessing certain assets for impairment. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Fair value measurements are classified within one of three levels in a valuation hierarchy based upon the observability of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows:
• Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
• Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
• Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement.
A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
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Bank Owned Life Insurance — Huntington’s bank owned life insurance policies are recorded at their cash surrender value. Huntington recognizes tax-exempt income from the periodic increases in the cash surrender value of these policies and from death benefits. A portion of the cash surrender value is supported by holdings in separate accounts. Book value protection for the separate accounts is provided by the insurance carriers and a highly rated major bank.
Transfers of Financial Assets and Securitizations — Transfers of financial assets in which we have surrendered control over the transferred assets are accounted for as sales. In assessing whether control has been surrendered, Huntington considers whether the transferee would be a consolidated affiliate, the existence and extent of any continuing involvement in the transferred financial assets, and the impact of all arrangements or agreements made contemporaneously with, or in contemplation of, the transfer, even if they were not entered into at the time of transfer. Control is generally considered to have been surrendered when (i) the transferred assets have been legally isolated from Huntington or any of its consolidated affiliates, even in bankruptcy or other receivership, (ii) the transferee (or, if the transferee is an entity whose sole purpose is to engage in securitization or asset-backed financing that is constrained from pledging or exchanging the assets it receives, each third-party holder of its beneficial interests) has the right to pledge or exchange the assets (or beneficial interests) it received without any constraints that provide more than a trivial benefit to Huntington, and (iii) neither Huntington nor its consolidated affiliates and agents have (a) both the right and obligation under any agreement to repurchase or redeem the transferred assets before their maturity, (b) the unilateral ability to cause the holder to return specific financial assets that also provides Huntington with a more-than-trivial benefit (other than through a cleanup call) or (c) an agreement that permits the transferee to require Huntington to repurchase the transferred assets at a price so favorable that it is probable that it will require Huntington to repurchase them.
If the sale criteria are met, the transferred financial assets are removed from the balance sheet and a gain or loss on sale is recognized. If the sale criteria are not met, the transfer is recorded as a secured borrowing in which the assets remain on the balance sheet and the proceeds from the transaction are recognized as a liability. For the majority of financial asset transfers, it is clear whether or not Huntington has surrendered control. For other transfers, such as in the case of complex transactions or where Huntington have continuing involvement, we generally obtain a legal opinion as to whether the transfer results in a true sale by law.
Gains and losses on the loans and leases sold and servicing rights associated with loan and lease sales are determined when the related loans or leases are sold to either a securitization trust or third-party. For loan or lease sales with servicing retained, a servicing asset is recorded at fair value for the right to service the loans sold.
Pension and Other Postretirement Benefits — Huntington recognizes the funded status of the postretirement benefit plans on the Consolidated Balance Sheets. Net postretirement benefit cost charged to current earnings related to these plans is predominantly based on various actuarial assumptions regarding expected future experience.
Certain employees are participants in various defined contribution and other non-qualified supplemental retirement plans. Contributions to defined contribution plans are charged to current earnings.
In addition, Huntington maintains a 401(k) plan covering substantially all employees. Employer contributions to the plan are charged to current earnings.
Revenue Recognition — Huntington earns a variety of revenue including interest and fees from customers as well as revenues from non-customers. Certain sources of revenue are recognized within interest or fee income and are outside of the scope of ASC 606. Other sources of revenue fall within the scope of ASC 606 and are generally recognized within noninterest income.
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Huntington recognizes revenue when the performance obligations related to the transfer of goods or services under the terms of a contract are satisfied. Some obligations are satisfied at a point in time while others are satisfied over a period of time. Revenue is recognized as the amount of consideration to which Huntington expects to be entitled to in exchange for transferring goods or services to a customer. When consideration includes a variable component, the amount of consideration attributable to variability is included in the transaction price only to the extent it is probable that significant revenue recognized will not be reversed when uncertainty associated with the variable consideration is subsequently resolved. Generally, the variability relating to the consideration is explicitly stated in the contracts, but may also arise from Huntington’s customer business practices, for example, waiving certain fees related to customers deposit accounts. Huntington’s contracts generally do not contain terms that require significant judgment to determine the variability impacting the transaction price.
Control is transferred to a customer either at a point in time or over time. A performance obligation is deemed satisfied when the control over goods or services is transferred to the customer. To determine when control is transferred at a point in time, Huntington considers indicators, including, but not limited to, the right to payment for the asset, transfer of significant risk and rewards of ownership of the asset and acceptance of the asset by the customer.
Refer to Note 15 - “ Revenue from Contracts with Customers ” for details related to revenue from contracts with customers within the scope of ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”).
Income Taxes — Income taxes are accounted for under the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future book and tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income at the time of enactment of such change in tax rates.
Any interest or penalties due for payment of income taxes are included in the provision for income taxes. To the extent we do not consider it more likely than not that a deferred tax asset will be recovered, a valuation allowance is recorded. All positive and negative evidence is reviewed when determining how much of a valuation allowance is recognized on a quarterly basis. In determining the requirements for a valuation allowance, sources of possible taxable income are evaluated including future reversals of existing taxable temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in appropriate carryback years, and tax-planning strategies. Huntington applies a more likely than not recognition threshold for all tax uncertainties.
Share-Based Compensation — Huntington uses the fair value based method of accounting for awards of HBAN stock granted to employees under various share-based compensation plans. Share-based compensation costs are recognized prospectively for all new awards granted under these plans. Compensation expense relating to stock options is calculated using a methodology that is based on the underlying assumptions of the Black-Scholes option pricing model and is charged to expense over the requisite service period (e.g., vesting period) taking into account retirement eligibility. Compensation expense relating to restricted stock awards is based upon the fair value of the awards on the date of grant and is charged to earnings over the requisite service period (e.g., vesting period) taking into account the retirement eligibility of the award.
Stock Repurchases — Acquisitions of Huntington stock are recorded at cost.
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2. ACCOUNTING STANDARDS UPDATE
Accounting standards adopted in the current period

Standard Summary of guidance Effects on financial statements

ASU 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures • Requires a tabular rate reconciliation using both percentages and reporting currency amounts between the reported amount of income tax expense (or benefit) to the amount of statutory federal income tax at current rates for specified categories using specified disaggregation criteria.
• Requires disclosure of the amount of net income taxes paid for federal, state, and foreign taxes, including amounts in each jurisdiction where net taxes paid are equal to or greater than a 5% quantitative threshold.
• Requires disclosure of pre-tax income disaggregated between domestic and foreign tax jurisdictions, as well as income tax expense disaggregated by federal, state, and foreign jurisdictions.
• Effective for fiscal years beginning after December 15, 2024, with the first disclosure additions included in this Annual Report on Form 10-K for the year ended December 31, 2025.
• The amendments have been applied on a retrospective basis.
• The adoption did not have a material impact on Huntington’s Consolidated Financial Statements.
• See Note 18 - “Income Taxes” for additional disclosure information.

ASU 2025-08 - Financial Instruments—Credit Losses (Topic 326): Purchased Loans
• Expands the population of acquired financial assets accounted for subject to the gross-up approach to include acquired loans (excluding credit cards) which are deemed “purchased seasoned loans” and accounted for using the gross-up approach upon acquisition if certain criteria are met.
• Requires recognition of an allowance for credit losses at acquisition for purchased seasoned loans similar to recognition for purchased financial assets with credit deterioration.
• Effective for interim and annual reporting periods beginning after December 15, 2026.
• The amendments should be applied on a prospective basis, with early adoption permitted in an interim or annual reporting period in which financial statements have not yet been issued.
• Huntington elected to early adopt ASU 2025-08 as of October 1, 2025.

Accounting standards yet to be adopted

Standard Summary of guidance Effects on financial statements
ASU 2025-09 - Derivatives and Hedging (Topic 815): Hedge Accounting Improvements
• More closely aligns hedge accounting with the economics of an entity’s risk management activities.
• Allows grouping of forecasted transactions with similar risk exposure.
• Enables hedging of variable price components of forecasted purchases or sales of nonfinancial assets.
• Introduces a model for hedging interest payments on debt instruments with multiple rate options and allows a borrower to select a documented interest rate index and/or tenor without automatically discontinuing hedge accounting.
• Removes the requirement for net written option test in certain compound derivative hedges.
• Effective for interim and annual reporting periods beginning after December 15, 2026, with early adoption permitted on any date on or after issuance of the ASU.
• The amendments should be applied prospectively to all hedging relationships beginning on or after the date of adoption.
• In the period of adoption, an entity must disclose the nature of, and reason for, the change in accounting principle and the method of applying the change.
• Huntington is in the process of evaluating the impact of this ASU on its consolidated financial statements.

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3. BUSINESS COMBINATIONS

Veritex Acquisition
On October 20, 2025, Huntington completed its previously announced acquisition of Veritex Holdings, Inc. (“Veritex”), a bank holding company headquartered in Dallas, Texas, pursuant to the Agreement and Plan of Merger dated July 13, 2025 (“Veritex Merger Agreement”). Upon completion of the acquisition, Veritex merged with and into Huntington, with Huntington as the surviving company, immediately followed by the merger of Veritex’s wholly owned subsidiary bank, Veritex Community Bank, with and into Huntington’s wholly owned subsidiary bank, Huntington National Bank, with Huntington National Bank as the surviving bank.
Under the terms of the agreement, Huntington issued 1.95 shares of its common stock for each outstanding share of Veritex common stock (“Veritex Merger Consideration”), in a 100% stock transaction, with cash paid in lieu of fractional shares. In addition, each holder of an outstanding Veritex stock option received cash equal to the per-share value of the Veritex Merger Consideration over the per-share exercise price, while any Veritex stock option with a per-share exercise price that was equal to or greater than the per share value of the Merger Consideration was cancelled for no consideration, and each outstanding restricted stock unit representing a right to receive Veritex common stock was converted into a restricted stock unit representing a right to receive Huntington’s common stock as adjusted by the 1.95 exchange ratio. Upon completion of the merger, Huntington issued 107  million shares of its common stock to Veritex shareholders of record as of the merger date, in addition to 1  million shares issued upon the conversion of certain Veritex equity awards, resulting in total consideration from the transaction of $ 1.7  billion based on the closing price of the Company’s common stock on October 17, 2025.
The acquisition of Veritex constituted a business combination in accordance with ASC Topic 805, Business Combinations. Accordingly, the assets acquired and liabilities assumed were recorded at fair value as of the acquisition date. The determination of fair value requires management to make estimates related to discount rates, expected future cash flows, market conditions and other future events that are highly subjective in nature and subject to change. Fair value estimates related to the assets and liabilities from Veritex are subject to adjustment for up to one year after the closing date of the acquisition as additional information becomes available. The purchase consideration allocation is considered preliminary as certain estimates related to the assets acquired and liabilities assumed are subject to continuing refinement. Valuations subject to refinement include, but are not limited to, loans, certain deposits, certain other assets, and the core deposit intangible asset.
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Preliminary Allocation of Purchase Consideration
The following table provides the preliminary allocation of the purchase consideration to the assets acquired and liabilities assumed from Veritex as of October 20, 2025.
(dollar amounts in millions) Fair Value
Purchase consideration
Fair value of common stock issued $ 1,659  
Fair value of equity-based awards
23  
Cash
2  
Total consideration $ 1,684  
Assets acquired
Cash and due from banks $ 19  
Interest-earning deposits with banks 943  
Available-for-sale securities 1,274  

Other securities 76  
Loans held for sale 83  

Loans and leases 9,300  
Allowance for loan and lease losses ( 143 )
Net loans and leases
9,157  
Bank owned life insurance 87  
Premises and equipment 135  
Servicing rights and other intangible assets 105  
Other assets 147  
Total assets acquired $ 12,026  
Liabilities assumed
Deposits $ 10,516  

Long-term debt 159  
Other liabilities 117  
Total liabilities assumed $ 10,792  

Preliminary fair value of net assets acquired $ 1,234  
Preliminary goodwill $ 450  

In connection with the acquisition, Huntington recorded preliminary goodwill of $ 450 million, none of which is anticipated to be deductible for tax purposes. The preliminary goodwill is primarily attributable to expected synergies, operational efficiencies, and other factors to arise from the transaction. Information regarding the allocation of goodwill to the Company’s reportable segments as a result of the acquisition, as well as the carrying amounts and amortization of core deposit and other intangible assets, are provided in Note 8 - “ Goodwill and Other Intangible Assets ” of the Notes to Consolidated Financial Statements.
The following is a description of the methods used to determine the fair values of significant assets acquired and liabilities assumed.
Cash and due from banks and interest-earning deposits with banks: The carrying amount of these assets was a reasonable estimate of fair value based on the short-term nature of these assets.
Securities: Fair values for securities were based on quoted market prices, where available. If quoted market prices were not available, fair value estimates were based on observable inputs including quoted market prices for similar instruments, quoted market prices that were not in an active market or other inputs that were observable in the market. In the absence of observable inputs, fair value was estimated based on pricing models and/or discounted cash flow methodologies.
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Loans and leases: Fair values for loans and leases were based on a discounted cash flow methodology that considered factors including the type of loan and lease and related collateral, classification status, fixed or variable interest rate, term, amortization status and current discount rates. Loans and leases were grouped together according to similar characteristics when applying various valuation techniques. The discount rates used for loans and leases were based on current market rates for new originations of comparable loans and leases and include adjustments for liquidity. The discount rate does not include a factor for credit losses as that has been included as a reduction to the estimated cash flows. Purchased loans and leases that reflect a more-than-insignificant deterioration of credit from origination are considered PCD. For PCD loans and leases, the initial estimate of expected credit losses is recognized in the ALLL on the date of acquisition using the same methodology as other loans and leases held-for-investment. In addition, Huntington adopted ASU 2025-08 as of October 1, 2025. Accordingly, the initial estimate of expected credit losses recognized in the ALLL included both PCD and non-PCD loans which were deemed purchased seasoned loans.
The following table includes the fair value and unpaid principal balance of the acquired loans and leases.

(dollar amounts in millions) Unpaid principal balance
Premium/(discount)
Loans and leases
Allowance for loan losses
Net loans and leases

Non-PCD loans
$ 7,310   $ ( 32 ) $ 7,278   $ ( 72 ) $ 7,206  
PCD loans
2,027   ( 5 ) 2,022   ( 71 ) 1,951  
Total
$ 9,337   $ ( 37 ) $ 9,300   $ ( 143 ) $ 9,157  

CDI: Huntington recorded a CDI of $ 95 million as of the acquisition date, which represents the low cost of funding acquired core deposits provide relative to the Company’s marginal cost of funds. The fair value was estimated based on a discounted cash flow methodology that gave appropriate consideration to expected customer attrition rates, net maintenance cost of the deposit base, alternative cost of funds, and the interest costs associated with customer deposits. The CDI is being amortized over 10 years based upon the period over which estimated economic benefits are estimated to be received.
Deposits: The fair values used for the demand and savings deposits by definition equal the amount payable on demand at the acquisition date. The fair values for time deposits were estimated using a discounted cash flow calculation that applies interest rates currently being offered to the contractual interest rates on such time deposits.
Pro Forma Financial Information (Unaudited)
Huntington's operating results for the year ended December 31, 2025 include the operating results of the acquired assets and assumed liabilities of Veritex subsequent to the acquisition on October 20, 2025. Due to the streamlining and integration of the operating activities into those of Huntington post-acquisition, historical reporting for the former Veritex operations is impracticable, and thus disclosures of the revenue from the assets acquired and income before income taxes are impracticable for the period subsequent to acquisition.
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The following table presents unaudited pro forma combined information as if the acquisition of Veritex had occurred on January 1, 2024 under the “Unaudited Pro Forma Combined Results” columns. The pro forma adjustments give effect to any change in interest income due to the accretion of the net discount associated with the fair value adjustments to acquired loans and leases, any change in interest expense due to estimated premium amortization/discount accretion associated with the fair value adjustment to acquired interest-bearing deposits and long-term debt, and the amortization of the CDI that would have resulted had the deposits been acquired as of January 1, 2024. Pro forma combined results for the year ended December 31, 2025 include $ 125  million of Huntington acquisition-related expenses attributable to the Veritex acquisition, which primarily included, but were not limited to, severance costs, professional services, and data processing fees. Pro forma combined results also include adjustments for the elimination of Veritex’s intangible amortization expense and related income tax effects. The pro forma information does not necessarily reflect the results of operations that would have occurred had Huntington acquired Veritex on January 1, 2024. Furthermore, cost savings and other business synergies related to the acquisition are not reflected in the pro forma combined amounts.

Unaudited Pro Forma Combined Results

For Year Ended December 31,

(dollar amounts in millions) 2025
2024

Net interest income $ 6,316   $ 5,721  
Noninterest income 2,222   2,085  
Net income attributable to Huntington
2,281   2,032  

Cadence Acquisition
Effective February 1, 2026, Huntington completed its previously announced acquisition of Cadence Bank (“Cadence”), a regional bank headquartered in Houston, Texas and Tupelo, Mississippi, pursuant to the Agreement and Plan of Merger dated October 26, 2025 (“Cadence Merger Agreement”). Upon completion of the acquisition, Cadence merged with and into Huntington National Bank, Huntington’s wholly owned subsidiary bank, with Huntington National Bank as the surviving bank. Under the terms of the Cadence Merger Agreement, Huntington issued 2.475 shares for each outstanding share of Cadence in a 100 % stock transaction. Based on Huntington’s closing price of $ 17.48 as of January 30, 2026, the consideration is valued at approximately $ 8.1 billion. Each outstanding share of 5.50 % Series A Non-Cumulative Perpetual Preferred Stock of Cadence was converted into the right to receive 1/1000 of a share of a newly created 5.50 % Series L Non-Cumulative Perpetual Preferred Stock of Huntington. As of December 31, 2025, Cadence had $ 54 billion in assets, including $ 37 billion in loans, and $ 44 billion in deposits. The merger will be accounted for under ASC 805 as a business combination. Due to the recent closing of the merger, the initial accounting for the business combination, including the purchase price allocation, is incomplete and is expected to be completed in the first quarter of 2026.
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4. INVESTMENT SECURITIES AND OTHER SECURITIES
Debt securities are classified as held-to-maturity when Huntington has the intent and ability to hold the securities to their maturity . All other debt and equity securities are classified as either available-for-sale or other securities. The following tables provide amortized cost, fair value, and gross unrealized gains and losses by investment category.

Unrealized
(dollar amounts in millions) Amortized
Cost (1)(2) Gross
Gains
Gross
Losses
Fair Value
At December 31, 2025
Available-for-sale securities:
U.S. Treasury $ 4,590   $ 45   $ —   $ 4,635  
Federal agencies:
Residential MBS 11,031   3   ( 1,365 ) 9,669  
Residential CMO 5,496   9   ( 308 ) 5,197  
Commercial MBS 2,488   —   ( 657 ) 1,831  
Other agencies 153   —   ( 3 ) 150  
Total U.S. Treasury, federal agency, and other agency securities 23,758   57   ( 2,333 ) 21,482  
Municipal securities 4,215   9   ( 81 ) 4,143  
Corporate debt 193   —   ( 15 ) 178  
Asset-backed securities 229   —   ( 8 ) 221  
Private-label CMO 105   —   ( 7 ) 98  
Other securities/sovereign debt 10   —   —   10  
Total available-for-sale securities $ 28,510   $ 66   $ ( 2,444 ) $ 26,132  

Held-to-maturity securities:
U.S. Treasury $ 2,349   $ 19   $ —   $ 2,368  
Federal agencies:
Residential MBS 7,718   1   ( 941 ) 6,778  
Residential CMO 3,865   5   ( 520 ) 3,350  
Commercial MBS 1,278   —   ( 184 ) 1,094  
Other agencies 47   —   ( 2 ) 45  
Total U.S. Treasury, federal agency, and other agency securities
15,257   25   ( 1,647 ) 13,635  
Municipal securities 1   —   —   1  
Total held-to-maturity securities $ 15,258   $ 25   $ ( 1,647 ) $ 13,636  

Other securities, at cost:
Non-marketable equity securities:
FRB stock
$ 616   $ —   $ —   $ 616  
FHLB stock
288   —   —   288  
Other non-marketable equity securities 48   —   —   48  
Other securities, at fair value:

Mutual funds 30   —   —   30  
Equity securities 12   —   —   12  
Total other securities $ 994   $ —   $ —   $ 994  

(1) Amortized cost amounts exclude accrued interest receivable, which is recorded within accrued income and other receivables on the Consolidated Balance Sheet s . At December 31, 2025, accrued interest receivable on available-for-sale securities and held-to-maturity securities totaled $ 106 million and $ 44 million, respectively.
(2) Excluded from the amortized cost are portfolio level basis adjustments for securities designated in fair value hedges under the portfolio layer method. The basis adjustments totaled $ 177 million and represent a reduction to the amortized cost of the securities being hedged. The securities being hedged under the portfolio layer method are primarily Residential CMO and Residential MBS securities.
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Unrealized
(dollar amounts in millions) Amortized
Cost (1)(2)
Gross
Gains Gross
Losses Fair Value
At December 31, 2024
Available-for-sale securities:
U.S. Treasury $ 6,588   $ 11   $ ( 43 ) $ 6,556  
Federal agencies:
Residential MBS 11,988   —   ( 1,971 ) 10,017  
Residential CMO 3,778   1   ( 434 ) 3,345  
Commercial MBS 2,519   —   ( 767 ) 1,752  
Other agencies 135   —   ( 5 ) 130  
Total U.S. Treasury, federal agency, and other agency securities 25,008   12   ( 3,220 ) 21,800  
Municipal securities 4,119   1   ( 132 ) 3,988  
Corporate debt 1,157   —   ( 102 ) 1,055  
Asset-backed securities 330   —   ( 19 ) 311  
Private-label CMO 119   —   ( 10 ) 109  
Other securities/sovereign debt 10   —   —   10  
Total available-for-sale securities $ 30,743   $ 13   $ ( 3,483 ) $ 27,273  

Held-to-maturity securities:
U.S. Treasury $ 2,045   $ —   $ ( 22 ) $ 2,023  
Federal agencies:
Residential MBS 8,533   —   ( 1,336 ) 7,197  
Residential CMO 4,309   3   ( 691 ) 3,621  
Commercial MBS 1,407   —   ( 231 ) 1,176  
Other agencies 73   —   ( 5 ) 68  
Total U.S. Treasury, federal agency, and other agency securities
16,367   3   ( 2,285 ) 14,085  
Municipal securities 1   —   —   1  
Total held-to-maturity securities $ 16,368   $ 3   $ ( 2,285 ) $ 14,086  

Other securities, at cost:
Non-marketable equity securities:
FRB stock
$ 521   $ —   $ —   $ 521  
FHLB stock
246   —   —   246  
Other non-marketable equity securities 25   —   —   25  
Other securities, at fair value:

Mutual funds 29   —   —   29  
Equity securities 1   1   —   2  
Total other securities $ 822   $ 1   $ —   $ 823  

(1) Amortized cost amounts exclude accrued interest receivable, which is recorded within accrued income and other receivables on the Consolidated Balance Sheet s . At December 31, 2024, accrued interest receivable on available-for-sale securities and held-to-maturity securities totaled $ 89 million and $ 46 million, respectively.
(2) Excluded from the amortized cost are portfolio level basis adjustments for securities designated in fair value hedges under the portfolio layer method. The basis adjustments totaled $ 458 million and represent a reduction to the amortized cost of the securities being hedged. The securities being hedged under the portfolio layer method are primarily Residential CMO and Residential MBS securities.
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The following table provides the amortized cost and fair value of securities by contractual maturity. Expected maturities may differ from contractual maturities as issuers may have the right to call or prepay obligations with or without incurring penalties.

At December 31,
2025 2024
(dollar amounts in millions) Amortized Cost
Fair Value
Amortized Cost
Fair Value

Available-for-sale securities:
Under 1 year $ 1,369   $ 1,365   $ 3,620   $ 3,624  
After 1 year through 5 years 5,581   5,595   5,993   5,844  
After 5 years through 10 years 1,899   1,784   1,857   1,732  
After 10 years 19,661   17,388   19,273   16,073  
Total available-for-sale securities $ 28,510   $ 26,132   $ 30,743   $ 27,273  

Held-to-maturity securities:
Under 1 year $ 603   $ 604   $ 255   $ 256  
After 1 year through 5 years 1,773   1,791   1,818   1,796  
After 5 years through 10 years 144   134   65   60  
After 10 years 12,738   11,107   14,230   11,974  
Total held-to-maturity securities $ 15,258   $ 13,636   $ 16,368   $ 14,086  

The following tables provide detail on investment securities with unrealized losses aggregated by investment category and the length of time the individual securities have been in a continuous loss position.

Less than 12 Months Over 12 Months Total
(dollar amounts in millions) Fair
Value Gross Unrealized
Losses Fair
Value Gross Unrealized
Losses Fair
Value Gross Unrealized
Losses
At December 31, 2025
Available-for-sale securities:
U.S. Treasury
$ —   $ —   $ 439   $ —   $ 439   $ —  
Federal agencies:
Residential MBS
55   —   9,185   ( 1,365 ) 9,240   ( 1,365 )
Residential CMO
51   —   2,665   ( 308 ) 2,716   ( 308 )
Commercial MBS 23   —   1,782   ( 657 ) 1,805   ( 657 )
Other agencies 15   —   74   ( 3 ) 89   ( 3 )
Total U.S. Treasury, federal agency, and other agency securities
144   —   14,145   ( 2,333 ) 14,289   ( 2,333 )
Municipal securities 1,043   ( 14 ) 1,892   ( 67 ) 2,935   ( 81 )
Corporate debt
2   —   176   ( 15 ) 178   ( 15 )
Asset-backed securities 9   —   207   ( 8 ) 216   ( 8 )
Private-label CMO
—   —   79   ( 7 ) 79   ( 7 )

Total temporarily impaired available-for-sale securities $ 1,198   $ ( 14 ) $ 16,499   $ ( 2,430 ) $ 17,697   $ ( 2,444 )

Held-to-maturity securities:
U.S. Treasury
$ —   $ —   $ 289   $ —   $ 289   $ —  
Federal agencies:
Residential MBS
—   —   6,694   ( 941 ) 6,694   ( 941 )
Residential CMO
48   —   2,956   ( 520 ) 3,004   ( 520 )
Commercial MBS —   —   1,094   ( 184 ) 1,094   ( 184 )
Other agencies —   —   45   ( 2 ) 45   ( 2 )
Total U.S. Treasury, federal agency, and other agency securities
48   —   11,078   ( 1,647 ) 11,126   ( 1,647 )
Municipal securities —   —   1   —   1   —  
Total temporarily impaired held-to-maturity securities $ 48   $ —   $ 11,079   $ ( 1,647 ) $ 11,127   $ ( 1,647 )

122 Huntington Bancshares Incorporated

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Less than 12 Months Over 12 Months Total
(dollar amounts in millions) Fair
Value Gross Unrealized
Losses Fair
Value Gross Unrealized
Losses Fair
Value Gross Unrealized
Losses
At December 31, 2024
Available-for-sale securities:
U.S. Treasury $ 3,153   $ ( 43 ) $ —   $ —   $ 3,153   $ ( 43 )
Federal agencies:
Residential MBS
275   ( 5 ) 9,676   ( 1,966 ) 9,951   ( 1,971 )
Residential CMO
243   ( 1 ) 2,802   ( 433 ) 3,045   ( 434 )
Commercial MBS —   —   1,752   ( 767 ) 1,752   ( 767 )
Other agencies 21   —   69   ( 5 ) 90   ( 5 )
Total U.S. Treasury, federal agency, and other agency securities 3,692   ( 49 ) 14,299   ( 3,171 ) 17,991   ( 3,220 )
Municipal securities 985   ( 25 ) 2,336   ( 107 ) 3,321   ( 132 )
Corporate debt
—   —   1,053   ( 102 ) 1,053   ( 102 )
Asset-backed securities 49   —   263   ( 19 ) 312   ( 19 )
Private-label CMO
—   —   87   ( 10 ) 87   ( 10 )

Total temporarily impaired available-for-sale securities $ 4,726   $ ( 74 ) $ 18,038   $ ( 3,409 ) $ 22,764   $ ( 3,483 )

Held-to-maturity securities:
U.S. Treasury $ 1,581   $ ( 22 ) $ —   $ —   $ 1,581   $ ( 22 )
Federal agencies:
Residential MBS
99   ( 2 ) 7,097   ( 1,334 ) 7,196   ( 1,336 )
Residential CMO
163   ( 1 ) 3,152   ( 690 ) 3,315   ( 691 )
Commercial MBS —   —   1,176   ( 231 ) 1,176   ( 231 )
Other agencies —   —   69   ( 5 ) 69   ( 5 )
Total U.S. Treasury, federal agency, and other agency securities 1,843   ( 25 ) 11,494   ( 2,260 ) 13,337   ( 2,285 )
Municipal securities —   —   1   —   1   —  
Total temporarily impaired held-to-maturity securities $ 1,843   $ ( 25 ) $ 11,495   $ ( 2,260 ) $ 13,338   $ ( 2,285 )

At December 31, 2025 and December 31, 2024, the carrying value of investment securities pledged to secure public and trust deposits, trading account liabilities, U.S. Treasury demand notes, and security repurchase agreements, and to support borrowing capacity, totaled $ 29.7 billion and $ 37.7 billion, respectively. There were no securities of a single issuer, which were not governmental or government-sponsored, that exceeded 10% of shareholders’ equity at either December 31, 2025 or December 31, 2024. At December 31, 2025, substantially all HTM debt securities were comprised of securities issued by government-sponsored entities or explicitly guaranteed by the U.S. government. In addition, there were no HTM debt securities considered past due at December 31, 2025.
Based on an evaluation of available information including security type, counterparty credit quality, past events, current conditions, and reasonable and supportable forecasts that are relevant to collectability of cash flows, as of December 31, 2025, Huntington has concluded that, except for one municipal bond classified as an AFS debt security for which $ 2  million of write-downs were recognized during 2024, it expects to receive all contractual cash flows from each security held in its AFS and HTM debt securities portfolio. Huntington recognized a $ 3  million recovery during the first quarter of 2025 related to one AFS municipal security that had previously been written down. There was no allowance related to securities as of December 31, 2025 or December 31, 2024.
2025 Form 10-K 123

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5. LOANS AND LEASES
The following table provides a detailed listing of Huntington’s loan and lease portfolio.

At December 31,
(dollar amounts in millions) 2025 2024

Commercial loan and lease portfolio:
Commercial and industrial $ 69,442   $ 56,809  
Commercial real estate 15,209   11,078  
Lease financing 5,727   5,454  
Total commercial loan and lease portfolio 90,378   73,341  
Consumer loan portfolio:
Residential mortgage 24,777   24,242  
Automobile 16,168   14,564  
Home equity 10,395   10,142  
RV and marine
5,682   5,982  
Other consumer 2,242   1,771  
Total consumer loan portfolio 59,264   56,701  
Total loans and leases (1)(2) 149,642   130,042  
Allowance for loan and lease losses ( 2,537 ) ( 2,244 )
Net loans and leases $ 147,105   $ 127,798  

(1) Loans and leases are reported at principal amount outstanding, including unamortized purchase premiums and discounts, unearned income, and net direct fees and costs associated with originating and acquiring loans and leases. The aggregate amount of these loan and lease adjustments was a net discount of $ 815 million and $ 468 million at December 31, 2025 and 2024, respectively.
(2) The total amount of accrued interest recorded for loans and leases at December 31, 2025 was $ 358 million and $ 253 million of commercial and consumer loan and lease portfolios, respectively and at December 31, 2024, was $ 316 million and $ 235 million of commercial and consumer loan and lease portfolios, respectively. Accrued interest is presented in accrued income and other receivables within the Condensed Consolidated Balance Sheet s.
Lease Financing
The following table presents net investments in lease financing receivables by category.

  At December 31,

(dollar amounts in millions) 2025 2024

Lease payments receivable $ 5,379   $ 5,189  
Estimated residual value of leased assets 1,011   884  
Gross investment in lease financing receivables 6,390   6,073  
Deferred origination costs 58   56  
Deferred fees, unearned income and other ( 721 ) ( 675 )
Total lease financing receivables $ 5,727   $ 5,454  

The carrying value of residual values guaranteed was $ 419 million and $ 517 million as of December 31, 2025 and December 31, 2024, respectively. The future lease rental payments due from customers on direct financing leases at December 31, 2025, totaled $ 5.4 billion and were due as follows: $ 1.2 billion in 2026, $ 1.1 billion in 2027, $ 1.0 billion in 2028, $ 901 million in 2029, $ 623 million in 2030, and $ 636 million thereafter. Interest income recognized for these types of leases was $ 365 million, $ 336 million, and $ 287  million for the years 2025, 2024, and 2023, respectively.
124 Huntington Bancshares Incorporated

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Nonaccrual and Past Due Loans and Leases
The following table presents NALs by loan class.  

At December 31, 2025 At December 31, 2024
(dollar amounts in millions) Nonaccrual loans and leases with no ACL
Total nonaccrual loans and leases
Nonaccrual loans and leases with no ACL
Total nonaccrual loans and leases

Commercial and industrial $ 76   $ 562   $ 71   $ 457  
Commercial real estate 81   133   75   118  
Lease financing 4   8   —   10  
Residential mortgage 5   107   —   83  
Automobile —   6   —   6  
Home Equity —   113   —   107  
RV and marine
—   2   —   2  

Total nonaccrual loans and leases $ 166   $ 931   $ 146   $ 783  

The total amount of interest recorded to interest income for NAL loans was $ 35 million, $ 26 million, and $ 21 million in 2025, 2024, and 2023, respectively.
The following table presents an aging analysis of loans and leases, by class.

Past Due (1)  Loans Accounted for Under FVO Total Loans
and Leases 90 or
more days
past due
and accruing
(dollar amounts in millions) 30-59
 Days 60-89
 Days 90 or 
more days Total Current
At December 31, 2025
Commercial and industrial $ 144   $ 78   $ 332   $ 554   $ 68,888   $ —   $ 69,442   $ 1   (2)

Commercial real estate 31   2   101   134   15,075   —   15,209   —  
Lease financing 30   32   10   72   5,655   —   5,727   9  
Residential mortgage 239   100   305   644   23,966   167   24,777   232   (3)

Automobile 132   33   18   183   15,985   —   16,168   14  
Home equity 60   30   89   179   10,216   —   10,395   16  
RV and marine 25   10   5   40   5,642   —   5,682   4  
Other consumer 18   6   7   31   2,211   —   2,242   6  
Total loans and leases $ 679   $ 291   $ 867   $ 1,837   $ 147,638   $ 167   $ 149,642   $ 282  
At December 31, 2024
Commercial and industrial $ 96   $ 46   $ 232   $ 374   $ 56,435   $ —   $ 56,809   $ 3   (2)
Commercial real estate 35   —   39   74   11,004   —   11,078   —  
Lease financing 56   23   14   93   5,361   —   5,454   11  
Residential mortgage 196   98   242   536   23,533   173   24,242   185   (3)
Automobile 117   27   16   160   14,404   —   14,564   12  
Home equity 64   32   92   188   9,954   —   10,142   20  
RV and marine 26   7   5   38   5,944   —   5,982   4  
Other consumer 13   5   4   22   1,749   —   1,771   4  
Total loans and leases $ 603   $ 238   $ 644   $ 1,485   $ 128,384   $ 173   $ 130,042   $ 239  

(1) NALs are included in this aging analysis based on the loan’s past due status.
(2) Amounts include SBA loans and leases.
(3) Amounts include mortgage loans insured by U.S. government agencies.
2025 Form 10-K 125

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Credit Quality Indicators
To facilitate the monitoring of credit quality for commercial loans, and for purposes of determining an appropriate ACL level for these loans, Huntington utilizes the following internally defined categories of credit grades:
• Pass - Higher quality loans that do not fit any of the other categories described below.
• OLEM - Loans that have potential weaknesses that may be relatively minor yet represent a credit risk given certain specific circumstances. If the potential weaknesses are not monitored or mitigated, the loan may weaken or the collateral may be inadequate to protect Huntington’s position in the future. For these reasons, Huntington considers the loans to be potential problem loans.
• Substandard - Loans that are inadequately protected by the borrower’s ability to repay, equity, and/or the collateral pledged to secure the loan. These loans have identified weaknesses that could hinder normal repayment or collection of the debt. It is likely Huntington will sustain some loss if any identified weaknesses are not mitigated.
• Doubtful - Loans that have all of the weaknesses inherent in those loans classified as Substandard, with the added elements that the full collection of the loan is improbable and that the possibility of loss is high.
Loans are generally assigned a category of “Pass” rating upon initial approval and subsequently updated as appropriate based on the borrower’s financial performance.
Commercial loans categorized as OLEM, Substandard, or Doubtful are considered Criticized loans. Commercial loans categorized as Substandard or Doubtful are both considered Classified loans.
For all classes within the consumer loan portfolios, borrower FICO scores are monitored as an indicator of credit quality. Higher FICO scores generally indicate a greater likelihood of repayment, and therefore, higher credit quality. Huntington utilizes the most recent FICO scores, which are obtained from the national credit bureaus and refreshed at least quarterly.
Huntington assesses the risk in the loan portfolio by utilizing numerous risk characteristics. The classifications described above, and also presented in the table below, represent one of those characteristics that are closely monitored in the overall credit risk management processes.
126 Huntington Bancshares Incorporated

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The following tables present the amortized cost basis of loans and leases by vintage and internally defined credit quality indicator.

At December 31, 2025
Term Loans Amortized Cost Basis by Origination Year Revolver Total at Amortized Cost Basis Revolver Total Converted to Term Loans
(dollar amounts in millions) 2025 2024 2023 2022 2021 Prior Total
Commercial and industrial
Credit Quality Indicator:
Pass $ 19,465   $ 8,750   $ 4,561   $ 4,189   $ 1,601   $ 2,181   $ 25,228   $ 7   $ 65,982  
OLEM 222   226   92   106   14   17   272   —   949  
Substandard 513   406   326   285   137   127   717   —   2,511  
Doubtful —   —   —   —   —   —   —   —   —  
Total Commercial and industrial $ 20,200   $ 9,382   $ 4,979   $ 4,580   $ 1,752   $ 2,325   $ 26,217   $ 7   $ 69,442  
Commercial real estate
Credit Quality Indicator:

Pass $ 3,257   $ 1,813   $ 761   $ 2,491   $ 1,358   $ 2,429   $ 876   $ —   $ 12,985  
OLEM 58   47   89   398   275   108   —   —   975  
Substandard 178   87   125   366   197   289   7   —   1,249  

Total Commercial real estate $ 3,493   $ 1,947   $ 975   $ 3,255   $ 1,830   $ 2,826   $ 883   $ —   $ 15,209  
Lease financing
Credit Quality Indicator:

Pass $ 1,854   $ 1,506   $ 1,091   $ 547   $ 356   $ 303   $ —   $ —   $ 5,657  
OLEM —   7   10   2   3   9   —   —   31  
Substandard 3   6   11   13   2   4   —   —   39  

Total Lease financing $ 1,857   $ 1,519   $ 1,112   $ 562   $ 361   $ 316   $ —   $ —   $ 5,727  
Residential mortgage
Credit Quality Indicator:

750+ $ 1,515   $ 1,785   $ 2,028   $ 3,755   $ 5,331   $ 5,006   $ —   $ —   $ 19,420  
650-749 638   441   397   638   727   1,076   —   —   3,917  
<650 88   113   100   165   155   652   —   —   1,273  

Total Residential mortgage $ 2,241   $ 2,339   $ 2,525   $ 4,558   $ 6,213   $ 6,734   $ —   $ —   $ 24,610  
Automobile
Credit Quality Indicator:

750+ $ 4,019   $ 2,692   $ 1,036   $ 754   $ 424   $ 107   $ —   $ —   $ 9,032  
650-749 2,879   1,576   544   369   199   53   —   —   5,620  
<650 523   428   217   184   123   41   —   —   1,516  

Total Automobile $ 7,421   $ 4,696   $ 1,797   $ 1,307   $ 746   $ 201   $ —   $ —   $ 16,168  
Home Equity
Credit Quality Indicator:

750+ $ 185   $ 164   $ 249   $ 321   $ 376   $ 542   $ 4,909   $ 228   $ 6,974  
650-749 56   51   72   62   43   102   2,100   217   2,703  
<650 3   8   14   29   7   41   474   142   718  

Total Home equity $ 244   $ 223   $ 335   $ 412   $ 426   $ 685   $ 7,483   $ 587   $ 10,395  
RV and marine

Credit Quality Indicator:

750+ $ 709   $ 716   $ 709   $ 676   $ 586   $ 914   $ —   $ —   $ 4,310  
650-749 172   204   209   164   164   264   —   —   1,177  
<650 5   19   32   29   37   73   —   —   195  

Total RV and marine
$ 886   $ 939   $ 950   $ 869   $ 787   $ 1,251   $ —   $ —   $ 5,682  
Other consumer
Credit Quality Indicator:

750+ $ 388   $ 176   $ 52   $ 25   $ 11   $ 45   $ 619   $ 9   $ 1,325  
650-749 172   87   29   9   3   10   485   4   799  
<650 14   15   8   4   1   2   66   8   118  

Total Other consumer $ 574   $ 278   $ 89   $ 38   $ 15   $ 57   $ 1,170   $ 21   $ 2,242  

2025 Form 10-K 127

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At December 31, 2024
Term Loans Amortized Cost Basis by Origination Year Revolver Total at Amortized Cost Basis Revolver Total Converted to Term Loans
(dollar amounts in millions) 2024 2023 2022 2021 2020 Prior Total
Commercial and industrial
Credit Quality Indicator:

Pass $ 16,097   $ 7,939   $ 6,587   $ 2,747   $ 1,708   $ 1,846   $ 16,790   $ 4   $ 53,718  
OLEM 124   80   82   24   7   23   273   —   613  
Substandard 445   385   440   209   107   164   690   —   2,440  
Doubtful —   —   2   —   —   —   36   —   38  
Total Commercial and industrial $ 16,666   $ 8,404   $ 7,111   $ 2,980   $ 1,822   $ 2,033   $ 17,789   $ 4   $ 56,809  
Commercial real estate
Credit Quality Indicator:

Pass $ 1,415   $ 1,010   $ 2,754   $ 1,380   $ 947   $ 1,877   $ 635   $ —   $ 10,018  
OLEM —   78   114   66   2   64   4   —   328  
Substandard 218   37   280   52   10   124   11   —   732  

Total Commercial real estate $ 1,633   $ 1,125   $ 3,148   $ 1,498   $ 959   $ 2,065   $ 650   $ —   $ 11,078  
Lease financing
Credit Quality Indicator:

Pass $ 2,100   $ 1,610   $ 709   $ 449   $ 349   $ 184   $ —   $ —   $ 5,401  
OLEM 7   2   2   1   1   —   —   —   13  
Substandard 1   6   23   2   7   1   —   —   40  

Total Lease financing $ 2,108   $ 1,618   $ 734   $ 452   $ 357   $ 185   $ —   $ —   $ 5,454  
Residential mortgage
Credit Quality Indicator:

750+ $ 1,725   $ 2,249   $ 3,913   $ 5,617   $ 3,011   $ 2,525   $ —   $ —   $ 19,040  
650-749 768   542   748   781   423   791   —   —   4,053  
<650 55   64   111   110   68   568   —   —   976  

Total Residential mortgage $ 2,548   $ 2,855   $ 4,772   $ 6,508   $ 3,502   $ 3,884   $ —   $ —   $ 24,069  
Automobile
Credit Quality Indicator:

750+ $ 4,091   $ 1,663   $ 1,343   $ 920   $ 347   $ 113   $ —   $ —   $ 8,477  
650-749 2,560   981   716   459   159   56   —   —   4,931  
<650 336   250   252   205   76   37   —   —   1,156  

Total Automobile $ 6,987   $ 2,894   $ 2,311   $ 1,584   $ 582   $ 206   $ —   $ —   $ 14,564  
Home equity
Credit Quality Indicator:

750+ $ 214   $ 323   $ 378   $ 445   $ 466   $ 195   $ 4,581   $ 226   $ 6,828  
650-749 70   92   74   50   44   78   2,051   214   2,673  
<650 2   8   11   6   4   40   431   139   641  

Total Home equity $ 286   $ 423   $ 463   $ 501   $ 514   $ 313   $ 7,063   $ 579   $ 10,142  
RV and marine

Credit Quality Indicator:

750+ $ 928   $ 909   $ 816   $ 718   $ 476   $ 704   $ —   $ —   $ 4,551  
650-749 247   268   201   198   123   226   —   —   1,263  
<650 7   23   24   35   23   56   —   —   168  

Total RV and marine
$ 1,182   $ 1,200   $ 1,041   $ 951   $ 622   $ 986   $ —   $ —   $ 5,982  
Other consumer
Credit Quality Indicator:

750+ $ 321   $ 97   $ 48   $ 22   $ 10   $ 49   $ 467   $ —   $ 1,014  
650-749 148   55   21   8   2   9   423   7   673  
<650 9   10   5   2   1   1   48   8   84  

Total Other consumer $ 478   $ 162   $ 74   $ 32   $ 13   $ 59   $ 938   $ 15   $ 1,771  

128 Huntington Bancshares Incorporated

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The following tables present the gross charge-offs of loans and leases by vintage.

Term Loans Gross Charge-offs by Origination Year
Revolver Gross Charge-offs
Revolver Converted to Term Loans Gross Charge-offs

(dollar amounts in millions) 2025 2024 2023 2022 2021 Prior Total

Year Ended December 31, 2025
Commercial and industrial $ 7   $ 26   $ 69   $ 62   $ 12   $ 20   $ 33   $ 7   $ 236  
Commercial real estate 2   8   13   1   —   16   1   —   41  
Lease financing
—   1   2   4   2   2   —   —   11  
Residential mortgage —   —   —   —   —   4   —   —   4  
Automobile 8   22   17   16   10   4   —   —   77  
Home equity —   —   —   —   —   —   2   4   6  
RV and marine
—   3   7   5   6   12   —   —   33  
Other consumer 14   24   16   7   4   13   —   40   118  
Total $ 31   $ 84   $ 124   $ 95   $ 34   $ 71   $ 36   $ 51   $ 526  

Term Loans Gross Charge-offs by Origination Year
Revolver Gross Charge-offs
Revolver Converted to Term Loans Gross Charge-offs

(dollar amounts in millions) 2024 2023 2022 2021 2020 Prior Total

Year Ended December 31, 2024
Commercial and industrial $ 4   $ 26   $ 74   $ 38   $ 14   $ 19   $ 47   $ 3   $ 225  
Commercial real estate
12   4   31   3   —   25   4   —   79  
Lease financing
2   2   —   2   —   1   —   —   7  
Residential mortgage
—   —   —   —   —   3   —   —   3  
Automobile
5   18   17   14   5   4   —   —   63  
Home equity
—   —   —   —   —   1   1   4   6  
RV and marine
1   4   5   7   4   10   —   —   31  
Other consumer 14   25   15   7   3   16   —   37   117  
Total $ 38   $ 79   $ 142   $ 71   $ 26   $ 79   $ 52   $ 44   $ 531  

Modifications to Debtors Experiencing Financial Difficulty
Huntington will modify the contractual terms of loans to a borrower experiencing financial difficulties as a way to mitigate loss, proactively work with borrowers in financial difficulty, or to comply with regulations regarding the treatment of certain bankruptcy filing and discharge situations. A restructured note is evaluated to determine if it is considered a new loan or a continuation of the prior loan. 
A debtor is considered to be experiencing financial difficulty when there is significant doubt about the debtor’s ability to make required payments on the debt or to get equivalent financing from another creditor at a market rate for similar debt. A loan placed on nonaccrual because the borrower is experiencing financial difficulty may be returned to accrual status when all contractually due interest and principal has been paid and the borrower demonstrates the financial capacity to continue to pay as agreed, with the risk of loss diminished.
Reported Modification Types
Modifications in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay or a term extension that have occurred in the current reporting period to a borrower experiencing financial difficulty are disclosed along with the financial impact of the modifications.
2025 Form 10-K 129

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Huntington will generally try other forms of relief before principal forgiveness but would define any contractual reduction in the amount of principal due without receiving payment or assets as forgiveness. For the purpose of the disclosure, Huntington considers any contractual change in interest rate that results in the borrower receiving a below market rate to be an interest rate reduction. Many factors can go into what is considered an other-than-insignificant payment delay, for example, the significance of the restructured payment amount relative to the normal loan payment or the relative significance of the delay to the original loan terms. Generally, Huntington would consider any delay in payment of greater than 90 days in the last 12 months to be significant. For the purpose of the disclosure, modification of contingent payment features or covenants that would have accelerated payment are not considered term extensions.
Following is a description of what is considered a borrower experiencing financial difficulty by the different loan types:
Commercial loan modifications – Our strategy involving commercial borrowers generally includes working with these borrowers to allow them time to improve their financial position and remain Huntington customers through restructuring their notes or restructuring elsewhere if necessary. Borrowers that are rated substandard or worse in accordance with the regulatory definition, or that cannot otherwise restructure at market terms and conditions, are considered to be experiencing financial difficulty. A subsequent restructuring or modification of a loan may occur when either the loan matures according to the terms of the modified agreement or the borrower requests a change to the loan agreements. It is subjected to the normal underwriting standards and processes for other similar credit extensions, both new and existing.
Consumer loan modifications – Consumer loans in which a borrower requires a modification as a result of negative changes to their financial condition or to avoid default generally indicate the borrower is experiencing financial difficulty. The primary modifications made to consumer loans are amortization, maturity date, and interest rate changes. Consumer borrowers identified as experiencing financial difficulty are unable to refinance their loans through the Company’s normal origination channels or through other independent sources. Most, but not all, of the loans may be delinquent.
Impact on Credit Quality of Borrowers Experiencing Financial Difficulty
Huntington’s ALLL is influenced by loan level characteristics that inform the assessed propensity to default. As such, the provision for credit losses is impacted primarily by changes in these loan level characteristics, such as payment performance. Commercial borrowers experiencing financial difficulty are applied credit quality risk indicators that reflect the increase in default characteristics so that the ALLL reflects the risk of loss. Loans to borrowers experiencing financial difficulty can be classified as either accrual or nonaccrual loans.
130 Huntington Bancshares Incorporated

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The following table summarizes the amortized cost basis of loans modified during the reporting period to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of modification.

Amortized Cost
(dollar amounts in millions) Interest rate reduction Term extension Payment deferral Combo - interest rate reduction and term extension Total % of total loan class (1)
Year Ended December 31, 2025
Commercial and industrial $ 77   $ 294   $ 1   $ 5   $ 377   0.54   %
Commercial real estate 28   203   7   1   239   1.57  
Residential mortgage —   54   19   5   78   0.31  
Automobile —   10   —   1   11   0.07  
Home equity —   9   —   8   17   0.16  
RV and marine —   1   —   —   1   0.02  
Other consumer 1   —   —   —   1   0.04  
Total loans to borrowers experiencing financial difficulty in which modifications were made $ 106   $ 571   $ 27   $ 20   $ 724   0.48   %
Year Ended December 31, 2024
Commercial and industrial $ 113   $ 209   $ —   $ 64   $ 386   0.68   %
Commercial real estate —   233   —   24   257   2.32  
Residential mortgage —   51   6   4   61   0.25  
Automobile —   11   —   1   12   0.08  
Home equity —   6   —   9   15   0.15  
RV and marine —   1   —   —   1   0.02  
Other consumer 2   —   —   —   2   0.11  
Total loans to borrowers experiencing financial difficulty in which modifications were made $ 115   $ 511   $ 6   $ 102   $ 734   0.59   %
Year Ended December 31, 2023

Commercial and industrial $ 64   $ 387   $ —   $ 4   $ 455   0.90   %
Commercial real estate 2   151   —   4   157   1.26  
Residential mortgage —   58   2   4   64   0.27  
Automobile —   14   —   1   15   0.12  
Home equity —   2   —   10   12   0.12  
RV and marine —   1   —   —   1   0.02  
Other consumer 1   —   —   —   1   0.07  
Total loans to borrowers experiencing financial difficulty in which modifications were made $ 67   $ 613   $ 2   $ 23   $ 705   0.58   %

(1) Represents the amortized cost of loans modified during the reporting period as a percentage of the period-end loan balance by class.
The following table summarizes the weighted-average financial effects of loan modifications made to borrowers experiencing financial difficulty.

Interest Rate Reduction (1)
Term Extension (1)

Weighted-average contractual interest rate Weighted-average years added to the life
From To
Year Ended December 31, 2025
Commercial and industrial 8.52   % 7.11   % 1.1
Commercial real estate 8.02   6.99   0.9
Residential mortgage 6.3

Year Ended December 31, 2024
Commercial and industrial 8.16   % 7.12   % 1.0
Commercial real estate 8.26   7.90   0.9
Residential mortgage 6.8

Year Ended December 31, 2023

Commercial and industrial
8.62   % 8.05   % 1.0
Commercial real estate
13.42   8.75   1.0
Residential mortgage
7.7

(1) Certain disclosures related to financial effects of modifications do not include those deemed to be immaterial.
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The performance of loans made to borrowers experiencing financial difficulty to which modifications were made is closely monitored to understand the effectiveness of modification efforts. Loans are considered to be in payment default at 90 or more days past due. The following table depicts the performance of loans that have been modified during the identified period.

Past Due
(dollar amounts in millions) 30-59
 Days 60-89
 Days 90 or 
more days Total Current Total
At December 31, 2025
Commercial and industrial $ 8   $ 11   $ 32   $ 51   $ 326   $ 377  
Commercial real estate 5   —   —   5   234   239  
Residential mortgage 14   8   20   42   36   78  
Automobile 1   —   —   1   10   11  
Home equity 1   1   2   4   13   17  
RV and marine —   —   —   —   1   1  
Other consumer —   —   —   —   1   1  
Total loans to borrowers experiencing financial difficulty in which modifications were made in the year ended December 31, 2025
$ 29   $ 20   $ 54   $ 103   $ 621   $ 724  
At December 31, 2024
Commercial and industrial $ 6   $ 3   $ 4   $ 13   $ 373   $ 386  
Commercial real estate 12   —   13   25   232   257  
Residential mortgage 11   7   15   33   28   61  
Automobile 1   1   —   2   10   12  
Home equity 1   1   3   5   10   15  
RV and marine —   —   —   —   1   1  
Other consumer —   —   —   —   2   2  
Total loans to borrowers experiencing financial difficulty in which modifications were made in the year ended December 31, 2024
$ 31   $ 12   $ 35   $ 78   $ 656   $ 734  
At December 31, 2023
Commercial and industrial $ 21   $ 25   $ 7   $ 53   $ 402   $ 455  
Commercial real estate —   —   5   5   152   157  
Residential mortgage 9   8   11   28   36   64  
Automobile 2   1   —   3   12   15  
Home equity 1   1   1   3   9   12  
RV and marine —   —   —   —   1   1  
Other consumer —   —   —   —   1   1  
Total loans to borrowers experiencing financial difficulty in which modifications were made in the year ended December 31, 2023
$ 33   $ 35   $ 24   $ 92   $ 613   $ 705  

Pledged Loans and Leases
The Bank has access to secured borrowings from the Federal Reserve’s discount window and advances from the FHLB. As of December 31, 2025 and 2024, loans and leases totaling $ 114.2 billion and $ 105.4 billion, respectively, were pledged to the FRB and FHLB for access to these contingent funding sources.
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6. ALLOWANCE FOR CREDIT LOSSES
The following table presents ACL activity by portfolio segment.

(dollar amounts in millions) Commercial Consumer Total
Year Ended December 31, 2025
ALLL balance, beginning of period $ 1,484   $ 760   $ 2,244  

Loan and lease charge-offs ( 288 ) ( 238 ) ( 526 )
Recoveries of loans and leases previously charged-off 138   72   210  
Provision for loan and lease losses 261   205   466  
Allowance on PCD loans and leases at acquisition 70   1   71  
Allowance on purchased seasoned loans and leases at acquisition
66   6   72  

ALLL balance, end of period $ 1,731   $ 806   $ 2,537  
AULC balance, beginning of period $ 144   $ 58   $ 202  

Provision (benefit) for unfunded lending commitments ( 3 ) 3   —  

Acquired unfunded lending commitments
4   —   4  
AULC balance, end of period $ 145   $ 61   $ 206  
ACL balance, end of period $ 1,876   $ 867   $ 2,743  

Year Ended December 31, 2024
ALLL balance, beginning of period $ 1,563   $ 692   $ 2,255  

Loan and lease charge-offs ( 311 ) ( 220 ) ( 531 )
Recoveries of loans and leases previously charged-off 94   65   159  
Provision for loan and lease losses 138   223   361  

ALLL balance, end of period $ 1,484   $ 760   $ 2,244  
AULC balance, beginning of period $ 66   $ 79   $ 145  

Provision (benefit) for unfunded lending commitments 78   ( 21 ) 57  

AULC balance, end of period $ 144   $ 58   $ 202  
ACL balance, end of period $ 1,628   $ 818   $ 2,446  

Year Ended December 31, 2023
ALLL balance, beginning of period $ 1,424   $ 697   $ 2,121  

Loan and lease charge-offs ( 270 ) ( 184 ) ( 454 )
Recoveries of loans and leases previously charged-off 112   69   181  
Provision for loan and lease losses
297   110   407  

ALLL balance, end of period $ 1,563   $ 692   $ 2,255  
AULC balance, beginning of period $ 71   $ 79   $ 150  

Provision (benefit) for unfunded lending commitments
( 5 ) —   ( 5 )

AULC balance, end of period $ 66   $ 79   $ 145  
ACL balance, end of period $ 1,629   $ 771   $ 2,400  

At December 31, 2025, the ACL was $ 2.7  billion, an increase of $ 297  million from December 31, 2024. The increase in the total ACL was driven by loan and lease growth throughout 2025, in addition to an increase recorded for loans acquired in the Veritex transaction, partially offset by a modest reduction in overall coverage ratios.
The Commercial ACL was $ 1.9  billion at December 31, 2025, an increase of $ 248  million from December 31, 2024, with the increase driven by growth in commercial loans and leases of $ 17.0  billion, inclusive of $ 8.2  billion of acquisition date commercial loans and leases acquired in connection with the Veritex transaction, partially offset by a modest reduction in the commercial ACL coverage ratios. The Consumer ACL was $ 867  million at December 31, 2025, an increase of $ 49  million from December 31, 2024, with the increase primarily due to a $ 2.6  billion increase in consumer loans, inclusive of $ 1.1  billion of acquisition date consumer loans acquired in connection with the Veritex transaction.
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The baseline scenario used in the December 31, 2025 ACL determination assumes the labor market has softened with the unemployment rate peaking at 4.8% in the fourth quarter of 2026. Unemployment is expected to remain elevated with only a modest decline to 4.7% in the first half of 2027. The Federal Reserve is projected to continue the current cycle of rate cuts, with gradual cuts forecasted throughout 2026 and 2027 until reaching 2.75% in 2027. The rate is then expected to return to a neutral level of 3.0% by 2028. Inflation is forecasted to remain above the Federal Reserve’s target level of 2%, with only slight declines to 2.7% by the end of 2026. GDP data was limited in the fourth quarter of 2025 due to the government shutdown, with forecasted GDP expected to grow at 2% in 2026.
The economic scenarios used included elevated levels of economic uncertainty including the impact of specific challenges in the commercial real estate industry, recent inflation levels, the U.S labor market, the expected path of interest rate changes by the Federal Reserve, and the impact of significant conflicts on-going around the world. Given the uncertainty associated with key economic scenario assumptions, the December 31, 2025 ACL included a general reserve that consists of various risk profile components to address uncertainty not measured within the quantitative transaction reserve.

7. MORTGAGE LOAN SALES AND SERVICING RIGHTS
Residential Mortgage Portfolio
The following table summarizes activity relating to residential mortgage loans sold with servicing retained.

   
Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Residential mortgage loans sold with servicing retained $ 4,986   $ 4,124   $ 4,109  
Pretax gains resulting from above loan sales (1) 93   78   58  
Total servicing, late, and other ancillary fees (1)
108   104   98  

(1) Included in mortgage banking income.
The following table summarizes the changes in MSRs recorded using the fair value method.

Year Ended December 31,
(dollar amounts in millions) 2025 2024
Fair value, beginning of period $ 573   $ 515  

New servicing assets created 93   54  
Servicing assets sold
( 1 ) ( 1 )
Change in fair value during the period due to:
Time decay (1) ( 27 ) ( 25 )
Payoffs (2) ( 41 ) ( 30 )
Changes in valuation inputs or assumptions (3) ( 4 ) 60  
Fair value, end of period $ 593   $ 573  
Related loans serviced for third parties, unpaid principal balance, end of period
$ 34,407   $ 33,696  

(1) Represents decrease in value due to passage of time, including the impact from both regularly scheduled principal payments and partial loan paydowns.
(2) Represents decrease in value associated with loans that paid off during the period.
(3) Represents change in value resulting primarily from market-driven changes in interest rates.
MSRs do not trade in an active, open market with readily observable prices. Therefore, the fair value of MSRs is estimated using a discounted future cash flow model. Changes in the assumptions used may have a significant impact on the valuation of MSRs. MSR values are sensitive to movement in interest rates as expected future net servicing income depends on the projected outstanding principal balances of the underlying loans, which are impacted by the level of prepayments.
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The following table summarizes key assumptions and the sensitivity of the MSR value to changes in these assumptions.

At December 31, 2025 At December 31, 2024
Decline in fair value due to Decline in fair value due to
(dollar amounts in millions) Actual 10%
adverse
change 20%
adverse
change Actual 10%
adverse
change 20%
adverse
change
Constant prepayment rate (annualized)
8.09   % $ ( 17 ) $ ( 33 ) 7.54   % $ ( 14 ) $ ( 28 )
Spread over forward interest rate swap rates 538   bps ( 14 ) ( 27 ) 568   bps ( 13 ) ( 26 )

8. GOODWILL AND OTHER INTANGIBLE ASSETS
A rollforward of goodwill by business segment for which goodwill is allocated is presented in the table below. No goodwill impairment was recorded in 2025 or 2024.

(dollar amounts in millions) Consumer & Regional Banking
Commercial Banking
Huntington Consolidated

Balance, January 1, 2024 $ 3,640   $ 1,921   $ 5,561  

Balance, December 31, 2024 3,640   1,921   5,561  
Veritex acquisition 229   221   450  
Sale of a portion of corporate trust and custody business ( 14 ) —   ( 14 )

Balance, December 31, 2025 $ 3,855   $ 2,142   $ 5,997  

For additional information on the Veritex acquisition, refer to Note 3 - “ Business Combin ation s .”
Huntington’s other intangible assets are presented in the following table.

(dollar amounts in millions) Gross
Carrying
Amount Accumulated
Amortization Net
Carrying
Value
At December 31, 2025
Core deposit intangible $ 473   $ ( 335 ) $ 138  
Customer relationship 66   ( 59 ) 7  

Total other intangible assets $ 539   $ ( 394 ) $ 145  
At December 31, 2024
Core deposit intangible $ 378   $ ( 293 ) $ 85  
Customer relationship 66   ( 55 ) 11  

Total other intangible assets $ 444   $ ( 348 ) $ 96  

The estimated amortization expense of other intangible assets for the next five years is as follows.

(dollar amounts in millions) Amortization
Expense

2026 $ 46  
2027 25  
2028 20  
2029 16  
2030 13  

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9. PREMISES AND EQUIPMENT
Premises and equipment were comprised as follows.

  At December 31,
(dollar amounts in millions) 2025 2024
Land and land improvements $ 413   $ 339  
Buildings 847   738  
Leasehold improvements 277   251  
Equipment 978   909  
Total premises and equipment 2,515   2,237  
Less accumulated depreciation and amortization ( 1,194 ) ( 1,171 )
Net premises and equipment $ 1,321   $ 1,066  

Depreciation and amortization charged to expense was as follows.

Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Total depreciation and amortization of premises and equipment $ 138   $ 142   $ 167  

10. OPERATING LEASES
At December 31, 2025, Huntington was obligated under non-cancelable leases for branch and office space. These leases are all classified as operating due to the amount of time such spaces are occupied relative to the underlying assets’ useful lives. Many of these leases contain renewal options, most of which are not included in measurement of the right-of-use asset as they are not considered reasonably certain of exercise (i.e., Huntington does not currently have a significant economic incentive to exercise these options).
Net lease assets and liabilities were as follows.

At December 31,
(dollar amounts in millions) Classification 2025 2024

Operating lease assets Other assets $ 340   $ 278  

Lease liabilities Other liabilities 436   380  

Net lease costs were as follows.

Year Ended December 31,
(dollar amounts in millions) Classification 2025 2024
Operating lease cost Net occupancy $ 67   $ 63  
Short-term lease cost Net occupancy 1   2  

Net lease costs
$ 68   $ 65  

Maturities of lease liabilities at December 31, 2025 are as follows.

(dollar amounts in millions) Total
2026 $ 72  
2027 70  
2028 62  
2029 56  
2030 48  
Thereafter 284  
Total lease payments 592  
Less: Interest ( 156 )
Total lease liabilities $ 436  

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Additional supplemental information related to the Company’s operating leases was as follows.

(dollar amounts in millions) 2025 2024
Year ended December 31:

Cash paid for amounts included in the measurement of lease liabilities for operating cash flows $ ( 79 ) $ ( 76 )

Right-of-use assets obtained in exchange for lease obligations for operating leases 109   59  
At December 31:

Weighted-average remaining lease term (years) for operating leases 10.74 10.86

Weighted-average discount rate for operating leases 5.55   % 5.19   %

11. BORROWINGS
Short-term Borrowings
Borrowings with original maturities of one year or less are classified as short-term and were comprised as follows.  

  At December 31,
(dollar amounts in millions) 2025 2024
Securities sold under agreements to repurchase
$ 22   $ 142  
FHLB advances
1,000   —  
Other borrowings 239   57  
Total short-term borrowings $ 1,261   $ 199  

The carrying value of assets pledged as collateral against repurchase agreements totaled $ 40 million and $ 224 million as of December 31, 2025 and December 31, 2024, respectively. Assets pledged as collateral are reported in available-for-sale securities and held-to-maturity securities on the Consolidated Balance Sheets. The repurchase agreements have maturities within 60 days. No amounts have been offset against the agreements.
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Long-term Debt
Huntington’s long-term debt, which consists of borrowings with an initial maturity of greater than one year, is included in the following table. The interest rates disclosed represent the contractual rate as of the most recent period end.

  At December 31,
2025 2024
Contractual Rate
Carrying Amount Carrying Amount
(dollar amounts in millions) Maturity
Min
Max
Weighted Average

The Parent Company:
Fixed rate senior notes
2028 to 2035
2.55   % 6.21   % 5.08   % $ 5,514   $ 5,836  
Fixed rate subordinated notes (1)
2030 to 2039
2.49   7.88   4.72   1,248   1,093  
Floating rate junior subordinated debentures (2)(3) 2027 to 2038
4.76   8.13   5.34   262   248  
Total notes issued by the Parent Company
7,024   7,177  
The Bank:
Fixed rate senior notes
2028 to 2030
4.55   5.65   5.04   3,192   1,654  
Fixed rate subordinated notes
2026 4.27   4.27   4.27   233   515  
Total notes issued by the Bank
3,425   2,169  
FHLB advances
2026 to 2043
4.79   4,514   4,696  
Credit linked notes (4)
5.71   1,161   821  
Auto loan securitization trust (5)
2029 5.21   600   1,023  
Other (6)
2026 to 2031
5.99   7.09   6.21   497   488  
Total long-term debt $ 17,221   $ 16,374  

(1) Includes $ 126  million of subordinated notes acquired in the Veritex transaction which were redeemed in January 2026.
(2) $ 33  million of junior subordinated debentures were acquired in the Veritex transaction, of which $ 20  million were redeemed in December 2025 and the remainder in January 2026.
(3) Variable rate based on three-month SOFR plus a spread rate that ranges from 0.89 % to 4.26 %.
(4) See details of credit linked notes in the following table.
(5) Represents secured borrowings collateralized by auto loans. See Note 21 - “Variable Interest Entities” for additional information.
(6) Primarily consists of nonrecourse debt associated with finance leases at varying interest rates and maturities.
Amounts above are net of unamortized discounts and adjustments related to hedging with derivative financial instruments. We use interest rate swaps to hedge interest rate risk of certain fixed-rate debt by converting the debt to a variable rate.
On January 28, 2026, Huntington issued $ 1.0  billion of fixed-to-floating senior notes, and $ 750  million of fixed-rate subordinated notes. The fixed-to-floating senior notes are due January 28, 2032 and bear an initial fixed interest rate of 4.623 %. Commencing January 28, 2031, the interest rate will reset to a floating rate equal to a benchmark rate based on the Compounded SOFR Index Rate plus 99 basis points. The fixed-rate subordinated notes are due January 28, 2041 and bear interest at 5.605 %.
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Huntington enters into CLN transactions that effectively transfer the risk of first losses on certain reference pools of the Company’s auto-secured loans. Huntington has elected the fair value option for these notes. See Note 19 - “Fair Values of Assets and Liabilities” for additional information. To the extent losses exceed certain thresholds, the principal and interest payable on the notes may be reduced by a portion of the Company’s aggregate net losses on the reference pool of loans, with losses allocated to note classes in reverse order of payment priority. Additional information about Huntington’s CLN issuances is as follows.

(dollar amounts in millions)
Weighted Average Interest Rate
Reference Pool Net Balance
Principal Outstanding

At December 31, 2025

CLN 2024-1 due 2032 (1) 6.45   % $ 1,703   $ 210  
CLN 2024-2 due 2032 (2) 5.89   2,213   272  
CLN 2025-1 due 2033 (3) 5.48   2,522   302  
CLN 2025-2 due 2033 (4) 5.35   3,093   367  
Total $ 9,531   $ 1,151  
Fair value adjustment 10
Carrying value $ 1,161  
At December 31, 2024

CLN 2024-1 due 2032 (1) 6.66   % $ 3,014   $ 366  
CLN 2024-2 due 2032 (2) 6.03   3,740   451  
Total $ 6,754   $ 817  
Fair value adjustment 4
Carrying value $ 821  

(1) Consists of multiple classes of loans. One note class bears interest at a fixed rate of 6.15 % and the remaining four note classes bear interest at SOFR plus a spread rate that ranges from 1.40 % to 8.25 % (weighted average spread of 3.04 %).
(2) Consists of multiple classes of loans. One note class bears interest at a fixed rate of 5.44 % and the remaining four note classes bear interest at SOFR plus a spread rate that ranges from 1.35 % to 7.50 % (weighted average spread of 3.03 %).
(3) Consists of multiple classes of loans. One note class bears interest at a fixed rate of 4.96 % and the remaining three note classes bear interest at SOFR plus a spread rate that ranges from 2.25 % to 7.15 % (weighted average spread of 4.34 %).
(4) Consists of multiple classes of loans. One note class bears interest at a fixed rate of 4.84 % and the remaining four note classes bear interest at SOFR plus a spread rate that ranges from 1.20 % to 6.60 % (weighted average spread of 3.05 %).
Long-term debt maturities, based upon the par values and contractual maturities of the long-term debt, for the next five years and thereafter are as follows.

(dollar amounts in millions) 2026 2027 2028 2029 2030 Thereafter Total
Future debt maturities (1) $ 3,835   $ 681   $ 3,681   $ 1,949   $ 1,872   $ 5,274   $ 17,292  

(1)     Includes future maturities associated with auto loan securitizations and CLNs that are based on contractual maturity, however, these obligations will be reduced as the related underlying loans pay down. In addition, there is an optional redemption date in which Huntington has the right to redeem the notes after the period in which the aggregate principal balance is less than or equal to 10% of the original principal balance.
The terms of certain long-term debt obligations contain various restrictive covenants including limitations on the acquisition of additional debt, dividend payments, and the disposition of subsidiaries. As of December 31, 2025, Huntington was in compliance with all such covenants.
2025 Form 10-K 139

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12. OTHER COMPREHENSIVE INCOME
The following table summarizes the components of Huntington’s OCI.

(dollar amounts in millions) Pretax Tax (expense) benefit After-tax
Year Ended December 31, 2025

Unrealized gains on available-for-sale securities arising during the period, net of hedges $ 749   $ ( 176 ) $ 573  
Reclassification adjustment for realized net losses included in net income 71   ( 17 ) 54  
Total unrealized gains on available-for-sale securities, net of hedges 820   ( 193 ) 627  

Unrealized gains on cash flow hedges during the period 332   ( 78 ) 254  
Reclassification adjustment for cash flow hedges included in net income 52   ( 12 ) 40  
Net change related to cash flow hedges on loans 384   ( 90 ) 294  
Translation adjustments, net of hedges (1) 9   ( 1 ) 8  
Change in accumulated unrealized losses for pension and other post-retirement obligations 38   ( 9 ) 29  
Other comprehensive income $ 1,251   $ ( 293 ) $ 958  
Year Ended December 31, 2024

Unrealized losses on available-for-sale securities arising during the period, net of hedges $ ( 454 ) $ 107   $ ( 347 )
Reclassification adjustment for realized net losses included in net income 94   ( 18 ) 76  
Total unrealized losses on available-for-sale securities, net of hedges ( 360 ) 89   ( 271 )

Unrealized losses on cash flow hedges during the period ( 111 ) 26   ( 85 )
Reclassification adjustment for cash flow hedges included in net income 236   ( 55 ) 181  
Net change related to cash flow hedges on loans 125   ( 29 ) 96  
Translation adjustments, net of hedges (1) ( 6 ) —   ( 6 )
Change in accumulated unrealized losses for pension and other post-retirement obligations ( 12 ) 3   ( 9 )
Other comprehensive loss $ ( 253 ) $ 63   $ ( 190 )
Year Ended December 31, 2023

Unrealized gains on available-for-sale securities arising during the period, net of hedges $ 154   $ ( 36 ) $ 118  
Reclassification adjustment for realized net losses included in net income 47   ( 11 ) 36  
Total unrealized gains on available-for-sale securities, net of hedges 201   ( 47 ) 154  

Unrealized gains on cash flow hedges during the period 162   ( 37 ) 125  
Reclassification adjustment for cash flow hedges included in net income 187   ( 43 ) 144  
Net change related to cash flow hedges on loans 349   ( 80 ) 269  

Translation adjustments, net of hedges (1) 2   —   2  
Change in accumulated unrealized losses for pension and other post-retirement obligations ( 4 ) 1   ( 3 )
Other comprehensive income $ 548   $ ( 126 ) $ 422  

(1) A portion of foreign investments are deemed to be permanent in nature and, therefore, Huntington does not provide for taxes on this portion of foreign currency translation adjustments.
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The following table summarizes the activity in AOCI.

(dollar amounts in millions) Unrealized gains (losses) on
available-for-sale
securities, net of hedges (1)
Net change related to cash flow hedges on loans
Translation adjustments, net of hedges Unrealized
losses for
pension and other
 post-retirement
obligations
Total
December 31, 2022 $ ( 2,248 ) $ ( 632 ) $ ( 8 ) $ ( 210 ) $ ( 3,098 )
Other comprehensive income before reclassifications 118   125   2   —   245  
Amounts reclassified from AOCI to earnings 36   144   —   ( 3 ) 177  
Period change 154   269   2   ( 3 ) 422  
December 31, 2023 ( 2,094 ) ( 363 ) ( 6 ) ( 213 ) ( 2,676 )

Other comprehensive loss before reclassifications ( 347 ) ( 85 ) ( 6 ) —   ( 438 )
Amounts reclassified from AOCI to earnings 76   181   —   ( 9 ) 248  
Period change ( 271 ) 96   ( 6 ) ( 9 ) ( 190 )

December 31, 2024 ( 2,365 ) ( 267 ) ( 12 ) ( 222 ) ( 2,866 )

Other comprehensive income before reclassifications 573   254   8   29   864  
Amounts reclassified from AOCI to earnings 54   40   —   —   94  
Period change 627   294   8   29   958  

December 31, 2025 $ ( 1,738 ) $ 27   $ ( 4 ) $ ( 193 ) $ ( 1,908 )

(1) AOCI amounts at December 31, 2025, 2024, and 2023 include $ 44 million, $ 50 million, and $ 58 million, respectively, of net unrealized losses (after-tax) on securities previously transferred from the AFS securities portfolio to the HTM securities portfolio. The net unrealized losses will be recognized in earnings over the remaining life of the security using the effective interest method.

13. SHAREHOLDERS’ EQUITY
Preferred Stock
The following is a summary of Huntington’s non-cumulative, non-voting, perpetual preferred stock outstanding.

(dollar amounts in millions) Carrying Amount
Series Issuance Date Shares Outstanding Dividend Rate Earliest Optional Redemption Date (1) December 31, 2025 December 31, 2024
Series B (2) 12/28/2011 35,500   Variable (3) 1/15/2017 $ 24   $ 23  

Series F (4) 5/27/2020 5,000   5.625   % 7/15/2030 494   494  
Series G (4) 8/3/2020 5,000   4.45   10/15/2027 494   494  
Series H (2) 2/2/2021 500,000   4.50   4/15/2026 486   486  
Series I (5) 6/9/2021 7,000   5.70   12/01/2022 175   175  
Series J (2) 3/6/2023 325,000   6.875   4/15/2028 317   317  
Series K (4) 9/11/2025 7,500   6.25   10/15/2030 741   —  
Total 885,000   $ 2,731   $ 1,989  

(1) Redeemable at Huntington’s option on the date stated or on a quarterly basis thereafter.
(2) Liquidation value and redemption price per share of $ 1,000 , plus any declared and unpaid dividends.
(3) Dividend rate equal to 3-month CME Term SOFR + 26 bps spread adjustment + 270 bps.
(4) Liquidation value and redemption price per share of $ 100,000 , plus any declared and unpaid dividends.
(5) Liquidation value and redemption price per share of $ 25,000 , plus any declared and unpaid dividends.
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The following table presents the dividends declared for each series of preferred shares.

Year Ended December 31,
2025 2024 2023
(amounts in millions, except per share data) Cash Dividend Declared Per Share Cash Dividend Declared Per Share Cash Dividend Declared Per Share
Amount
Amount
Amount

Preferred Series:

Series B $ 71.57   $ 3   $ 81.10   $ 3   $ 80.28   $ 3  
Series E (1)
6,412.62   26   7,753.75   37  
Series F 5,625.00   28   5,625.00   28   5,625.00   28  
Series G 4,450.00   22   4,450.00   22   4,450.00   22  
Series H 45.00   23   45.00   23   45.00   23  
Series I 1,425.00   10   1,425.00   10   1,425.00   10  
Series J 68.76   22   68.76   22   59.02   19  
Series K (2) 2,152.78   16  
Total $ 124   $ 134   $ 142  

(1) During the fourth quarter of 2024, all remaining $ 405  million of outstanding Series E Preferred Stock, par value $ 0.01 per share, was redeemed. During the fourth quarter of 2023, $ 90  million of outstanding Series E Preferred Stock, par value $ 0.01 per share, was repurchased.
(2) Series K was issued during the third quarter of 2025. The first dividend declaration for the Series K occurred in the fourth quarter of 2025.

14. EARNINGS PER SHARE
Basic earnings per share is the amount of earnings (adjusted for preferred stock dividends and the impact of preferred stock repurchases and redemptions) available to each share of common stock outstanding during the reporting period. Diluted earnings per share is the amount of earnings available to each share of common stock outstanding during the reporting period adjusted to include the effect of potentially dilutive common shares. Potentially dilutive common shares include incremental shares issued for stock options, restricted stock units, performance share units, and shares held in deferred compensation plans. Potentially dilutive common shares are excluded from the computation of diluted earnings per share in periods in which the effect would be antidilutive.
The following table shows the calculation of basic and diluted earnings per share.

Year Ended December 31,
(dollar amounts in millions, except per share data, share count in thousands) 2025 2024 2023
Basic earnings per common share:
Net income attributable to Huntington $ 2,211   $ 1,940   $ 1,951  
Dividends on preferred shares 124   134   142  
Impact of preferred stock redemptions and repurchases —   5   ( 8 )
Net income available to common shareholders $ 2,087   $ 1,801   $ 1,817  
Average common shares issued and outstanding 1,478,945   1,451,421   1,446,449  
Basic earnings per common share $ 1.41   $ 1.24   $ 1.26  
Diluted earnings per common share:

Average dilutive potential common shares:
Stock options, restricted stock units and awards, and performance share units 18,829   17,669   14,456  
Shares held in deferred compensation plans 7,062   7,352   7,111  

Average dilutive potential common shares 25,891   25,021   21,567  
Total diluted average common shares issued and outstanding 1,504,836   1,476,442   1,468,016  

Diluted earnings per common share $ 1.39   $ 1.22   $ 1.24  

Anti-dilutive awards (1) 1,743   4,534   11,039  

(1) Reflects the total number of shares related to outstanding options that have been excluded from the computation of diluted earnings per share because the impact would have been anti-dilutive.
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15. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenue is segregated based on the nature of product and services offered as part of contractual arrangements. Certain sources of revenue are recognized within interest or fee income and are outside of the scope of the ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). Other sources of revenue fall within the scope of ASC 606 and are generally recognized within noninterest income. Revenue from contracts with customers within the scope of ASC 606 is broadly segregated within the following noninterest income categories:
• Payments and cash management revenue primarily includes interchange fees earned on debit cards and credit cards and fees earned from providing cash management services to corporate deposit customers. Within the scope of ASC 606, Huntington recognizes debit and credit card interchange fees for services performed related to authorization and settlement of a cardholder’s transaction with a merchant. Revenue is recognized when a cardholder’s transaction is approved and settled. Certain volume or transaction based interchange expenses (net of rebates) paid to the payment network reduce the interchange revenue and are presented net on the income statement. Similarly, rewards payable under a reward program to cardholders are recognized as a reduction of the transaction price and are presented net against the interchange revenue. Revenue from providing cash management services to corporate deposit customers is recognized over the period of time services are rendered.
• Wealth and asset management revenue primarily includes fee income generated from providing wealth and asset management services to personal, corporate, and institutional customers, including, but not limited to, fees and commissions earned from trust and investment management services, sales of annuity products, and tax reporting services. Within the scope of ASC 606, Huntington recognizes revenue from wealth and asset management services that are rendered over a period of time. Huntington may also recognize revenue from referring a customer to outside third parties to purchase annuities and mutual funds which is recognized in the period earned.
• Customer deposit and loan fees primarily includes fees and other charges Huntington receives related to service charges on deposit accounts, loan commitments and standby letters of credits, and other deposit and lending activity. Within the scope of ASC 606, Huntington recognizes fees and other charges for providing various services, including, but not limited to, maintaining accounts, providing overdraft services, transferring funds, and accepting and executing stop-payment orders for customers. Revenue includes both fixed fees (e.g., account maintenance fee), recognized over a period of time, and transaction fees (e.g., wire-transfer fee), recognized when a specific service is performed. Huntington may, from time to time, waive certain fees for customers but generally does not reduce the transaction price to reflect variability for future reversals due to the insignificance of the amounts. Waiver of fees reduces the revenue in the period the waiver is granted to the customer.
• Capital markets and advisory fees primarily includes advisory fees for merger, acquisition and capital markets activity, interest rate derivative fees, underwriting fees, foreign exchange fees, loan syndication fees, and fees earned from customer-related sales activity. Within the scope of ASC 606, Huntington recognizes revenue associated with capital markets and advisory fees when the related transaction closes.
• Leasing revenue primarily includes income from operating lease payments and termination of leases. Within the scope of ASC 606, Huntington recognizes leasing revenue when, or as, the performance obligation is satisfied. Inherent variability in the transaction price is not recognized until the uncertainty affecting the variability is resolved.
• Insurance income primarily includes agency commissions from the sale of insurance premiums to customers. All insurance income is recognized within the scope of ASC 606. Huntington receives commissions from the sales of insurance policies to customers. The initial commission is recognized when the insurance policy is sold to a customer. Huntington is also entitled to renewal commissions and, in some cases, profit sharing which are recognized in subsequent periods.
• Other - Within the scope of ASC 606, Huntington recognizes a variety of other miscellaneous revenue streams which are recognized when, or as, the performance obligation is satisfied.
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Revenue is recorded in the business segment responsible for the related product or service. Fee sharing arrangements exist to allocate portions of such revenue to other business segments involved in selling to, or providing service to, customers. Business segment results are determined based upon management’s reporting system, which assigns balance sheet and income statement items to each of the business segments. The process is designed around Huntington’s organizational and management structure and, accordingly, the results derived are not necessarily comparable with similar information published by other financial institutions.
The following table presents total noninterest income disaggregated by operating segment and segregated between revenue from contracts with customers within the scope of ASC 606 and revenue within the scope of other GAAP topics.

(dollar amounts in millions) Consumer & Regional Banking
Commercial Banking Treasury / Other Huntington Consolidated
Major Revenue Streams
Year Ended December 31, 2025
Payments and cash management revenue $ 465   $ 148   $ —   $ 613  
Wealth and asset management revenue 385   23   —   408  
Customer deposit and loan fees 233   17   —   250  
Capital markets and advisory fees 22   146   —   168  
Leasing revenue 3   9   —   12  
Insurance income 72   10   ( 1 ) 81  
Other noninterest income 28   4   ( 2 ) 30  
Net revenue from contracts with customers $ 1,208   $ 357   $ ( 3 ) $ 1,562  
Noninterest income within the scope of other GAAP topics 216   404   ( 7 ) 613  
Total noninterest income $ 1,424   $ 761   $ ( 10 ) $ 2,175  

Year Ended December 31, 2024
Payments and cash management revenue $ 452   $ 115   $ —   $ 567  
Wealth and asset management revenue 352   12   —   364  
Customer deposit and loan fees 217   10   —   227  
Capital markets and advisory fees 21   172   —   193  
Leasing revenue 2   28   —   30  
Insurance income 67   11   ( 1 ) 77  
Other noninterest income 9   5   ( 4 ) 10  
Net revenue from contracts with customers $ 1,120   $ 353   $ ( 5 ) $ 1,468  
Noninterest income within the scope of other GAAP topics 181   363   28   572  
Total noninterest income $ 1,301   $ 716   $ 23   $ 2,040  

Year Ended December 31, 2023
Payments and cash management revenue $ 433   $ 103   $ —   $ 536  
Wealth and asset management revenue 313   15   —   328  
Customer deposit and loan fees 203   8   —   211  
Capital markets and advisory fees 16   118   ( 2 ) 132  
Leasing revenue 2   49   —   51  
Insurance income 64   11   ( 1 ) 74  
Other noninterest income 67   3   ( 2 ) 68  
Net revenue from contracts with customers $ 1,098   $ 307   $ ( 5 ) $ 1,400  
Noninterest income within the scope of other GAAP topics 159   339   23   521  
Total noninterest income $ 1,257   $ 646   $ 18   $ 1,921  

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Huntington generally provides services for customers in which it acts as principal. Payment terms and conditions vary amongst services and customers and thus impact the timing and amount of revenue recognition. Some fees may be paid before any service is rendered and accordingly, such fees are deferred until the obligations pertaining to those fees are satisfied. Most Huntington contracts with customers are cancelable by either party without penalty or they are short-term in nature, with a contract duration of less than one year. Accordingly, most revenue deferred for the reporting period ended December 31, 2025 is expected to be earned within one year. Huntington does not have significant balances of contract assets or contract liabilities and any change in those balances during the reporting period ended December 31, 2025 was determined to be immaterial.

16. SHARE-BASED COMPENSATION
Share-based awards are eligible for issuance under the Company’s long term incentive plan. The plan provides for the granting of stock options, restricted stock awards, restricted stock units, performance share units, and other awards to officers, directors, and other employees. At December 31, 2025, 28 million shares were available for future grants.
Huntington issues shares to fulfill share-based award vesting from available authorized common shares. At December 31, 2025, Huntington believes there were adequate authorized common shares to satisfy anticipated share-based award vesting in 2026.
The following table presents total share-based compensation expense and related tax benefit.

Year Ended December 31,

(dollar amounts in millions) 2025 2024 2023
Share-based compensation expense (1) $ 130   $ 133   $ 114  
Tax benefit 23   24   19  

(1) Compensation costs are included in personnel costs on the Consolidated Statements of Income.
Stock Options
Stock options, awarded by Huntington, are granted at the closing market price on the date of the grant and vest ratably over four years or when other conditions are met. Stock options, which represented a portion of the grant values, have no intrinsic value until the stock price increases. All options have a contractual term of ten years from the date of grant.
Huntington’s stock option activity and related information was as follows.

(dollar amounts in millions, except per share and options amounts in thousands) Options Weighted-
Average
Exercise Price Weighted-Average
Remaining
Contractual Life (Years)
Aggregate
Intrinsic Value
Outstanding at January 1, 2025 10,306   $ 12.84  

Exercised ( 1,419 ) 12.19  
Forfeited/expired ( 3 ) 17.89  
Outstanding at December 31, 2025 8,884   $ 12.95   3.3 $ 39  
Expected to vest 18   $ 15.54   6.4 $ 33  
Exercisable at December 31, 2025 8,866   $ 12.94   3.3 $ 39  

Restricted Stock Units and Performance Share Units
Restricted stock units and performance share units awarded by Huntington are granted at the closing market price on the date of the grant. Restricted stock units can be settled in shares or cash depending on the award and, for the most part, provide either accumulated cash dividends during the vesting period or accrue a dividend equivalent that is paid upon vesting. Restricted stock units are subject to certain service restrictions. Performance share units are payable contingent upon Huntington achieving certain predefined performance objectives over a three-year measurement period. The fair value of these awards and units reflects the closing market price of Huntington’s common stock on the grant or assumption date.
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The following table summarizes the status of Huntington’s restricted stock units and performance share units as of December 31, 2025, and activity for the year ended December 31, 2025.

Restricted Stock Units Performance Share Units
(amounts in thousands, except per share amounts) Quantity Weighted-
Average
Grant Date
Fair Value
Per Share
Quantity Weighted-
Average
Grant Date
Fair Value
Per Share

Nonvested at January 1, 2025
26,771   $ 14.13   3,571   $ 14.19  
Granted 8,739   16.17   1,773   16.19  

Vested ( 8,584 ) 14.52   ( 2,145 ) 14.39  
Forfeited ( 892 ) 14.90   ( 6 ) 13.98  
Nonvested at December 31, 2025 26,034   $ 14.84   3,193   $ 14.56  

The weighted-average fair value at grant date of nonvested shares granted for the years ended December 31, 2025, 2024, and 2023 were $ 16.18 , $ 13.09 , and $ 14.14 , respectively. The total fair value of awards vested during the years ended December 31, 2025, 2024, and 2023 was $ 156 million, $ 96 million, and $ 99 million, respectively. As of December 31, 2025, the total unrecognized compensation cost related to nonvested shares was $ 154 million with a weighted-average expense recognition period of 2.3 years.

17. BENEFIT PLANS
Huntington sponsors a non-contributory defined benefit pension plan covering substantially all employees hired or rehired prior to January 1, 2010. The Plan no longer accrues service benefits to participants and provides benefits based upon length of service and compensation levels. Huntington’s funding policy is to contribute an annual amount that is at least equal to the minimum funding requirements but not more than the amount deductible under the Internal Revenue Code. There is a minimum contribution of $ 3.1  million for the 2025 plan year, which Huntington will satisfy by using the plan’s credit balance.
The following table shows the weighted-average assumptions used to determine the benefit obligation and the net periodic benefit cost.

At December 31,
2025 2024
Weighted-average assumptions used to determine benefit obligations:

Discount rate 5.50   % 5.67   %

Weighted-average assumptions used to determine net periodic benefit cost:

Discount rate 5.67   5.15  
Expected return on plan assets 5.50   5.50  

The following table reconciles the beginning and ending balances of the benefit obligation of the Plan with the amounts recognized in the consolidated balance sheets.

At December 31,
(dollar amounts in millions) 2025 2024
Projected benefit obligation at beginning of measurement year $ 646   $ 687  
Changes due to:
Service cost 4   3  
Interest cost 34   34  
Benefits paid ( 35 ) ( 34 )
Settlements ( 13 ) ( 9 )

Actuarial (losses) gains
5   ( 35 )
Total changes ( 5 ) ( 41 )
Projected benefit obligation at end of measurement year $ 641   $ 646  

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The following table reconciles the beginning and ending balances of the fair value of Plan assets.

At December 31,
(dollar amounts in millions) 2025 2024
Fair value of plan assets at beginning of measurement year $ 678   $ 729  
Changes due to:
Actual return on plan assets 80   ( 8 )

Settlements ( 13 ) ( 9 )
Benefits paid ( 35 ) ( 34 )
Total changes 32   ( 51 )
Fair value of plan assets at end of measurement year $ 710   $ 678  

As of December 31, 2025, the difference between the accumulated benefit obligation and the fair value of Plan assets was $ 69  million and is recorded in other assets.
The following table shows the components of net periodic benefit costs recognized.

Year Ended December 31, (1)

(dollar amounts in millions) 2025 2024 2023
Service cost $ 4   $ 3   $ 3  
Interest cost 34   34   36  
Expected return on plan assets ( 43 ) ( 46 ) ( 43 )

Amortization of loss 3   2   1  
Settlements 5   4   7  
Benefit costs $ 3   $ ( 3 ) $ 4  

(1)    Pension costs are recognized in other noninterest income in the Consolidated Statements of Income .
At December 31, 2025 and 2024, Northern Trust, as trustee and custodian, held all Plan assets. The Plan assets consisted of investments in a variety of cash equivalent, corporate and government fixed income, and equity investments as follows.

Fair Value at December 31,

(dollar amounts in millions) 2025 2024
Cash equivalents:
Mutual funds-money market $ 11   2   % $ 11   2   %

Fixed income:
Corporate obligations 223   31   212   31  
U.S. Government obligations 75   11   69   10  

Municipal obligations 1   —   1   —  

Collective trust funds 287   41   273   40  
Equities:

Limited liability companies 7   1   11   2  
Collective trust funds 60   8   78   12  
Limited partnerships 46   6   23   3  
Fair value of plan assets $ 710   100   % $ 678   100   %

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Investments of the Plan are reported at fair value. The valuation methodologies used to measure the fair value of pension plan assets vary depending on the type of asset. At December 31, 2025, mutual money market funds are valued at the closing price reported from an actively traded exchange and are classified as Level 1. Fixed income investments are valued using unadjusted quoted prices from active markets for similar assets are classified as Level 2. Collective trust funds and limited liability companies are valued at net asset value per unit as a practical expedient, which is calculated based on the fair values of the underlying investments held by the fund less its liabilities as reported by the issuer of the fund. The investment in the limited partnerships is reported at net asset value per share as determined by the general partners of each limited partnership, based on their proportionate share of the partnership’s fair value as recorded in the partnership’s audited financial statements.
The investment objective of the Plan is to balance risk and return to preserve the Plan’s funded status over a long-time period, while meeting the Plan obligations. At December 31, 2025, Plan assets had an average duration of 11.3 years on investments. The estimated life of benefit obligations was 9.7 years. Although it may fluctuate with market conditions, Huntington has targeted a long-term allocation of Plan assets of 90 % in bond investments and 10 % in equity investments.
At December 31, 2025, the following table shows when benefit payments are expected to be paid.

(dollar amounts in millions) Pension Benefits
2026 $ 53  
2027 53  
2028 53  
2029 53  
2030 52  
2031 through 2035 247  

Huntington has a defined contribution plan that is available to eligible employees. Huntington’s expense related to the defined contribution plans for the years ended December 31, 2025, 2024, and 2023 was $ 69 million, $ 61 million, and $ 61 million, respectively.
The following table shows the number of shares, market value, and dividends received on shares of Huntington stock held by the defined contribution plan.

At December 31,
(dollar amounts in millions, share amounts in thousands) 2025 2024
Shares in Huntington common stock 10,458   10,910  
Market value of Huntington common stock $ 181   $ 178  
Dividends received on shares of Huntington stock 7   7  

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18. INCOME TAXES
The following is a summary of the provision for income taxes.

  Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Income before income taxes
U.S.
$ 2,666   $ 2,369   $ 2,353  
Foreign
22   34   31  
Total income before income taxes
$ 2,688   $ 2,403   $ 2,384  
Current tax provision
Federal $ 778   $ 411   $ 644  
State and local 79   43   63  
Foreign 5   15   8  
Total current tax provision 862   469   715  
Deferred tax (benefit) provision
Federal ( 386 ) ( 24 ) ( 291 )
State and local ( 17 ) ( 2 ) ( 11 )

Total deferred tax (benefit) provision ( 403 ) ( 26 ) ( 302 )
Total provision for income taxes

Federal
392   387   353  
State and local
62   41   52  
Foreign
5   15   8  
Provision for income taxes $ 459   $ 443   $ 413  

The following is a reconciliation of the provision for income taxes.

  Year Ended December 31,

(dollar amounts in millions) 2025 2024 2023
Provision for income taxes computed at the statutory rate $ 564   21.0   % $ 505   21.0   % $ 501   21.0   %
Increases (decreases):
Domestic federal
Tax credits
LIHTC credits and benefits, net of amortization ( 69 ) ( 2.6 ) ( 39 ) ( 1.6 ) ( 56 ) ( 2.3 )
Research and development credits ( 24 ) ( 0.9 ) ( 28 ) ( 1.2 ) ( 24 ) ( 1.0 )
Investment tax credits ( 37 ) ( 1.4 ) ( 20 ) ( 0.8 ) ( 30 ) ( 1.3 )
Other ( 1 ) —   ( 1 ) —   ( 2 ) ( 0.1 )
Nontaxable and nondeductible items, net
Tax-exempt income ( 35 ) ( 1.3 ) ( 29 ) ( 1.2 ) ( 28 ) ( 1.2 )
Other 7   0.3   1   —   2   0.1  
Changes in valuation allowance ( 7 ) ( 0.3 ) 7   0.3   —   —  
Domestic state and local income taxes, net of federal effect (1) 49   1.8   32   1.3   41   1.7  
Foreign jurisdictions 2   0.1   5   0.2   2   0.1  
Changes in unrecognized tax benefits 10   0.4   10   0.4   7   0.3  
Provision for income taxes $ 459   17.1   % $ 443   18.4   % $ 413   17.3   %

(1) In 2025, state and local income taxes in New York, Minnesota, Illinois, New York City, New Jersey, Indiana and Wisconsin comprised greater than 50% of the tax effect in this category. In 2024, state and local income taxes in Illinois, New York, Pennsylvania, Minnesota, California, New York City, and Florida comprised greater than 50% of the tax effect in this category. In 2023, state and local income taxes in Illinois, New York, Minnesota, California, Tennessee, Florida, Indiana, and New Jersey comprised greater than 50% of the tax effect in this category.

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Income taxes paid, net of refunds received, disaggregated by federal, state, local, and foreign tax jurisdictions in which income taxes paid (net of refunds received) are equal to or greater than five percent of total income taxes paid (net of refunds received), are summarized as follows.

Year Ended December 31,
(dollar amounts in millions) 2025 2024 2023
Federal $ 182   $ 43   $ 12  
State and local:
Illinois 17   10   6  
New York * 11   *
New York City * 7   *
Minnesota * * 9  
California * * 6  
Wisconsin * * 6  
New Jersey * * 5  
Other 63   43   37  
Total state and local 80   71   69  
Foreign:
Canada * 9   9  
Other 12   — —
Total foreign 12   9   9  
Total income taxes paid, net of refunds received $ 274   $ 123   $ 90  

* The amount of income taxes paid, net of refunds received, during the year does not meet the five percent disaggregation threshold, and the applicable amount is included in Other for disclosure purposes.
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The significant components of deferred tax assets and liabilities were as follows.

  At December 31,
(dollar amounts in millions) 2025 2024
Deferred tax assets:
Allowances for credit losses $ 646   $ 559  
Tax credit carryforward 561   452  
Fair value adjustments 571   848  
Research and development expenses 136   108  
Lease liability 107   88  
Net operating and other loss carryforward 78   90  
Pension and other employee benefits 75   73  
Accrued expense/prepaid 2   41  

Other assets 12   9  
Total deferred tax assets 2,188   2,268  
Deferred tax liabilities:
Lease financing 701   968  
Loan origination costs 181   162  
Mortgage servicing rights 121   116  
Right-of-use asset 84   64  
Securities adjustments 54   48  
Operating assets 47   78  

Other liabilities 25   3  
Total deferred tax liabilities 1,213   1,439  
Net deferred tax asset before valuation allowance
975   829  
Valuation allowance ( 27 ) ( 36 )
Net deferred tax asset $ 948   $ 793  

At December 31, 2025, Huntington’s net deferred tax asset related to loss and other carryforwards was $ 639 million. This was comprised of federal net operating loss carryforwards of $ 30 million, which will begin expiring in 2030, state net operating loss carryforwards of $ 34 million, which will begin expiring in 2026, a federal capital loss carryforward of $ 10 million, which will begin expiring in 2026, state capital loss carryforwards of $ 4 million, which will begin expiring in 2026, general business credits of $ 560 million, which will begin expiring in 2044, and a corporate alternative minimum tax carryforward of $ 1 million, which may be carried forward indefinitely.
The valuation allowance for deferred tax assets as of December 31, 2025 was $ 27 million, which included a federal valuation allowance of $ 2 million and a state valuation allowance of $ 25 million.
The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state, city, and foreign jurisdictions. Federal income tax audits have been completed for tax years through 2019. The 2020-2024 tax years remain open under the statute of limitations. Also, with few exceptions, the Company is no longer subject to state, city, or foreign income tax examinations for tax years before 2021.
The following table provides a reconciliation of the beginning and ending amounts of gross unrecognized tax benefits.

Year Ended December 31,
(dollar amounts in millions) 2025 2024
Unrecognized tax benefits at beginning of year $ 19   $ 8  
Gross increases for tax positions taken during prior years 8   7  
Gross decreases for tax positions taken during prior years —   ( 2 )
Gross increases for tax positions taken during current year 6   6  
Settlements with taxing authorities ( 4 ) —  
Unrecognized tax benefits at end of year $ 29   $ 19  

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Any interest and penalties on income tax assessments or income tax refunds are recognized in the Consolidated Statements of Income as a component of provision for income taxes. The amounts of accrued tax-related interest and penalties were immaterial at December 31, 2025 and 2024. Further, the amount of net interest and penalties related to unrecognized tax benefits was immaterial for all periods presented. All of the gross unrecognized tax benefits would impact the Company’s effective tax rate if recognized.
At December 31, 2025, retained earnings included approximately $ 182 million of base year reserves of acquired thrift institutions, for which no deferred federal income tax liability has been recognized. Under current law, if these bad debt reserves are used for purposes other than to absorb bad debt losses, they will be subject to federal income tax at the corporate rate enacted at the time. The amount of unrecognized deferred tax liability relating to the cumulative bad debt deduction was approximately $ 38 million at December 31, 2025.

19. FAIR VALUES OF ASSETS AND LIABILITIES
Following is a description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy. Assets and liabilities measured at fair value rarely transfer between Level 1 and Level 2 measurements. There were no such transfers during the years ended December 31, 2025 and 2024.
Loans held for sale
Huntington has elected to apply the FVO for mortgage loans originated with the intent to sell which are included in loans held for sale. Mortgage loans held for sale are classified as Level 2 and are estimated using security prices for similar product types.
Loans held for investment
Certain mortgage loans originated with the intent to sell for which the FVO was elected have been reclassified to loans held for investment. These loans continue to be measured at fair value. The fair value of loans held for investment classified as Level 2 are estimated using security prices for similar product types similar to loans held for sale. The fair value of loans held for investment classified as Level 3 is determined using fair value of similar mortgage-backed securities adjusted for loan specific variables.
Available-for-sale and trading account securities
Securities accounted for at fair value include both the available-for-sale and trading account portfolios. Huntington determines the fair value of securities utilizing quoted market prices obtained for identical or similar assets, third-party pricing services, third-party valuation specialists and other observable inputs such as recent trade observations. AFS and trading securities classified as Level 1 use quoted market prices (unadjusted) in active markets for identical securities at the measurement date. Level 1 positions in these portfolios consist of U.S. Treasury securities. When quoted market prices are not available, fair values are classified as Level 2 using quoted prices for similar assets in active markets, quoted prices of identical or similar assets in markets that are not active, and inputs that are observable for the asset, either directly or indirectly, for substantially the full term of the financial instrument. Level 2 positions in these portfolios consist of U.S. Government and agency debt securities, agency mortgage backed securities, private-label asset-backed securities, certain municipal securities, and other securities. For Level 2 securities Huntington primarily uses prices obtained from third-party pricing services to determine the fair value of securities. Huntington independently evaluates and corroborates the fair value received from pricing services through various methods and techniques, including references to dealer or other market quotes, by reviewing valuations of comparable instruments, and by comparing the prices realized on the sale of similar securities. If relevant market prices are limited or unavailable, valuations may require significant management judgment or estimation to determine fair value, in which case the fair values are classified as Level 3. The Level 3 positions predominantly consist of direct purchase municipal securities. A significant change in the unobservable inputs for these securities may result in a significant change in the ending fair value measurement of these securities.
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Direct purchase municipal securities, in addition to certain private-label CMOs and asset-backed securities, are classified as Level 3 and require estimates to determine fair value which results in greater subjectivity. The fair value is determined by utilizing a discounted cash flow valuation technique employed by a third-party valuation specialist. The third-party specialist uses assumptions related to yield, prepayment speed, conditional default rates and loss severity based on certain factors such as credit worthiness of the counterparty, prevailing market rates, and analysis of similar securities. Huntington evaluates the fair values provided by the third-party specialist for reasonableness.
Derivative assets and liabilities
Derivatives classified as Level 2 primarily consist of interest rate contracts, which are valued using a discounted cash flow method that incorporates current market interest rates. In addition, Level 2 includes foreign exchange and commodity contracts, which are valued using exchange traded swaps, exchange traded options, and futures market data. Level 2 also includes exchange traded options and forward commitments to deliver mortgage-backed securities, which are valued using quoted prices.
Derivatives classified as Level 3 consist of interest rate lock agreements related to mortgage loan commitments, the Visa ® share swap, and credit default swaps.
MSRs
MSRs are accounted for using the fair value method and are classified as Level 3. Refer to Note 7 - “ Mortgage Loan Sales and Servicing Rights ” for information on valuation methodology.
Short-term borrowings
Short-term borrowings accounted for at fair value include debt and equity securities held by our broker dealer in its trading inventory and securities sold short as a hedging strategy for purposes of supporting client trading activities. Level 1 fair value positions are determined by quoted market prices available in an active market for identical securities. When quoted market prices are not available, fair values are classified as Level 2 and are determined using quoted prices for similar assets in active markets.
Long-term debt
Huntington has elected to apply the fair value option for CLNs structured as long-term debt. CLNs are classified as Level 2 using quoted prices for similar liabilities in active markets, quoted prices of similar liabilities in markets that are not active, and inputs that are observable for the assets, either directly or indirectly, for substantially the full term of the financial instrument.
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Assets and Liabilities measured at fair value on a recurring basis
The following tables present our assets and liabilities measured at fair value on a recurring basis, including instruments where we have elected the fair value option.

Fair Value Measurements at Reporting Date Using Netting Adjustments (1) Total

(dollar amounts in millions) Level 1 Level 2 Level 3
At December 31, 2025
Assets

Trading account securities
$ —   $ 63   $ —   $ —  $ 63  
Available-for-sale securities:
U.S. Treasury 4,635   —   —   —  4,635  
Residential MBS —   9,669   —   —  9,669  
Residential CMO —   5,197   —   —  5,197  
Commercial MBS —   1,831   —   —  1,831  
Other agencies —   150   —   —  150  
Municipal securities —   82   4,061   —  4,143  
Corporate debt —   178   —   —  178  
Asset-backed securities —   193   28   —  221  
Private-label CMO —   79   19   —  98  
Other securities/sovereign debt —   10   —   —  10  
Total available-for-sale securities 4,635   17,389   4,108   —  26,132  

Other securities 30   12   —   —  42  
Loans held for sale —   885   —   —  885  
Loans held for investment —   105   62   —  167  
MSRs —   —   593   —  593  
Other assets:
Derivative assets —   499   8   ( 260 ) 247  
Assets held in trust for deferred compensation plans 216   —   —   —  216  
Liabilities

Short-term borrowings 131   7   —   —  138  
Long-term debt —   1,161   —   —  1,161  
Derivative liabilities —   514   5   ( 169 ) 350  

(1) Amounts represent the impact of legally enforceable master netting agreements that allow the Company to settle positive and negative positions and cash collateral held or placed with the same counterparties.
154 Huntington Bancshares Incorporated

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Fair Value Measurements at Reporting Date Using Netting Adjustments (1) Total

(dollar amounts in millions) Level 1 Level 2 Level 3
At December 31, 2024
Assets

Trading account securities
$ 1   $ 52   $ —   $ —  $ 53  
Available-for-sale securities:
U.S. Treasury 6,556   —   —   —  6,556  
Residential MBS —   10,017   —   —  10,017  
Residential CMO —   3,345   —   —  3,345  
Commercial MBS —   1,752   —   —  1,752  
Other agencies —   130   —   —  130  
Municipal securities —   34   3,954   —  3,988  
Corporate debt —   1,055   —   —  1,055  
Asset-backed securities —   262   49   —  311  
Private-label CMO —   88   21   —  109  
Other securities/sovereign debt —   10   —   —  10  
Total available-for-sale securities 6,556   16,693   4,024   —  27,273  
Other securities 29   2   —   —  31  
Loans held for sale —   652   —   —  652  
Loans held for investment —   112   61   —  173  
MSRs —   —   573   —  573  
Other assets:
Derivative assets —   606   4   ( 344 ) 266  
Assets held in trust for deferred compensation plans 191   —   —   —  191  
Liabilities

Long-term debt —   821   —   —  821  
Derivative liabilities —   666   2   ( 90 ) 578  

(1) Amounts represent the impact of legally enforceable master netting agreements that allow the Company to settle positive and negative positions and cash collateral held or placed with the same counterparties.
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The following tables present a rollforward of the balance sheet amounts measured at fair value on a recurring basis and classified as Level 3. The classification of an item as Level 3 is based on the significance of the unobservable inputs to the overall fair value measurement. However, Level 3 measurements may also include observable components of value that can be validated externally. Accordingly, the gains and losses in the table below include changes in fair value due in part to observable factors that are part of the valuation methodology.

Level 3 Fair Value Measurements
Available-for-sale securities
(dollar amounts in millions) MSRs Derivative
instruments Municipal
securities Private-
label
CMO Asset-
backed
securities Loans held for investment
Year Ended December 31, 2025
Opening balance $ 573   $ 2   $ 3,954   $ 21   $ 49   $ 61  
Transfers into Level 3 —   —   —   —   —   9  
Transfers out of Level 3 (1) —   ( 42 ) —   —   —   —  

Total gains (losses) for the period:
Included in earnings:
Interest and fee income —   —   ( 1 ) —   —   —  
Mortgage banking income ( 4 ) 45   —   —   —   —  

Other noninterest income —   ( 11 ) —   —   —   —  

Included in OCI —   —   60   —   —   —  
Purchases/originations 93   —   1,196   —   —   —  
Sales —   —   ( 4 ) —   —  
Repayments —   —   —   —   —   ( 8 )

Settlements ( 69 ) 9   ( 1,148 ) 2   ( 21 ) —  
Closing balance $ 593   $ 3   $ 4,061   $ 19   $ 28   $ 62  
Change in unrealized gains (losses) for the period included in earnings for assets held at end of the reporting date $ ( 4 ) $ 3   $ —  $ —  $ —  $ —  
Change in unrealized gains (losses) for the period included in other comprehensive income for assets held at the end of the reporting period —  —  53   —   —   — 

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Level 3 Fair Value Measurements
Available-for-sale securities
(dollar amounts in millions) MSRs Derivative
instruments Municipal
securities Private-
label
CMO Asset-
backed
securities Loans held for investment
Year Ended December 31, 2024
Opening balance $ 515   $ ( 2 ) $ 3,335   $ 20   $ 75   $ 54  
Transfers into Level 3 —   —   —   —   —   13  
Transfers out of Level 3 (1) —   ( 25 ) —   —   —   —  
Total gains (losses) for the period:
Included in earnings:
Interest and fee income —   —   ( 1 ) ( 1 ) —   ( 1 )
Provision for credit losses —   —   ( 2 ) —   —   —  
Mortgage banking income 60   24   —   —   —   —  
Other noninterest income —   ( 13 ) —   —   —   —  

Included in OCI —   —   33   —   —   —  
Purchases/originations 54   —   1,256   —   15   —  

Repayments —   —   —   —   —   ( 5 )

Settlements ( 56 ) 18   ( 667 ) 2   ( 41 ) —  
Closing balance $ 573   $ 2   $ 3,954   $ 21   $ 49   $ 61  
Change in unrealized gains (losses) for the period included in earnings for assets held at end of the reporting date $ 60   $ ( 1 ) $ —  $ —  $ —  $ —  
Change in unrealized gains (losses) for the period included in other comprehensive income for assets held at the end of the reporting period —  —  27   —   —   — 

Level 3 Fair Value Measurements
      Available-for-sale securities
(dollar amounts in millions) MSRs Derivative
instruments Municipal
securities Private-
label CMO Asset-
backed
securities Loans held for investment
Year Ended December 31, 2023
Opening balance $ 494   $ ( 2 ) $ 3,248   $ 20   $ 74   $ 16  
Transfers into Level 3 —   —   —   —   —   41  
Transfers out of Level 3 (1) —   ( 23 ) —   —   —   —  
Total gains (losses) for the period:
Included in earnings:
Interest and fee income —   —   ( 2 ) ( 1 ) —   ( 3 )

Mortgage banking income 7   25   —   —   —   —  

Other noninterest income —   ( 2 ) —   —   —   —  
Included in OCI —   —   73   —   1   —  
Purchases/originations 63   —   928   1   —   —  
Sales ( 1 ) —   —   —   —   —  

Settlements ( 48 ) —   ( 912 ) —   —   —  
Closing balance $ 515   $ ( 2 ) $ 3,335   $ 20   $ 75   $ 54  
Change in unrealized gains (losses) for the period included in earnings for assets held at end of the reporting date $ 7   $ ( 3 ) $ —  $ —  $ —  $ —  
Change in unrealized gains (losses) for the period included in other comprehensive income for assets held at the end of the reporting period —  —  47   —   1   — 

(1)      Transfers out of Level 3 represent the settlement value of the derivative instruments (i.e., interest rate lock agreements) that are transferred to loans held for sale, which is classified as Level 2.
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Assets and liabilities under the fair value option
The following table presents the fair value and aggregate principal balance of certain assets and liabilities under the fair value option.

Total Loans Loans that are 90 or more days past due
(dollar amounts in millions) Fair value
carrying
amount Aggregate
unpaid
principal Difference Fair value
carrying
amount Aggregate
unpaid
principal Difference
At December 31, 2025
Assets
Loans held for sale $ 885   $ 855   $ 30   $ —   $ —   $ —  
Loans held for investment 167   179   ( 12 ) 3   4   ( 1 )
Liabilities
Long-term debt 1,161   1,151   ( 10 )
At December 31, 2024
Assets
Loans held for sale $ 652   $ 640   $ 12   $ —   $ —   $ —  
Loans held for investment 173   184   ( 11 ) 4   4   —  
Liabilities
Long-term debt 821   817   ( 4 )

The following table presents the net (losses) gains from fair value changes.

  Year Ended December 31,

(dollar amounts in millions) Classification 2025 2024 2023

Loans held for sale Mortgage banking income $ 18   $ ( 5 ) $ 10  
Loans held for investment Mortgage banking income ( 1 ) ( 1 ) ( 5 )
Long-term debt Other noninterest income ( 6 ) ( 4 ) —  

Assets and Liabilities measured at fair value on a nonrecurring basis
Certain assets and liabilities may be required to be measured at fair value on a nonrecurring basis in periods subsequent to their initial recognition. These assets and liabilities are not measured at fair value on an ongoing basis; however, they are subject to fair value adjustments in certain circumstances, for example, when there is evidence of impairment. The gains (losses) represent the amounts recorded during the period regardless of whether the asset is still held at period end.
The amounts measured at fair value on a nonrecurring basis were as follows.
Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Total Losses Year Ended
(dollar amounts in millions) December 31, 2025 December 31, 2024 December 31, 2025 December 31, 2024 December 31, 2023
Collateral-dependent loans $ 74   $ 192   $ ( 86 ) $ ( 122 ) $ ( 21 )

Huntington records nonrecurring adjustments of collateral-dependent loans held for investment. Such amounts are generally based on the fair value of the underlying collateral supporting the loan. Appraisals are generally obtained to support the fair value of the collateral and incorporate measures such as recent sales prices for comparable properties and cost of construction. Periodically, in cases where the carrying value exceeds the fair value of the collateral less cost to sell, an impairment charge is recognized in the form of a charge-off.
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Significant unobservable inputs for assets and liabilities measured at fair value
The following table presents quantitative information about the significant unobservable inputs for assets and liabilities measured at fair value.

Quantitative Information about Level 3 Fair Value Measurements (1)

At December 31, 2025 At December 31, 2024
(dollar amounts in millions) Valuation Technique Significant Unobservable Input Range Weighted Average Range Weighted Average
Measured at fair value on a recurring basis:
MSRs Discounted cash flow Constant prepayment rate 6   % - 61   % 8   % 6   % - 43   % 8   %
Spread over forward interest rate swap rates 5   % - 11   % 5   % 5   % - 10   % 6   %

Municipal securities and asset-backed securities Discounted cash flow Discount rate 4   % - 4   % 4   % 4   % - 5   % 5   %
Cumulative default —   % - 64   % 3   % —   % - 39   % 4   %
Loss given default (2) 20   % 20   %

(1) Certain disclosures related to quantitative level 3 fair value measurements do not include those deemed to be immaterial.
(2) The range is not meaningful for this unobservable input.

The following provides a general description of the impact of a change in an unobservable input on the fair value measurement and the interrelationship between unobservable inputs, where relevant/significant. Interrelationships may also exist between observable and unobservable inputs.
Components of credit loss estimates including probability of default, constant default, cumulative default, loss given default, cure given deferral, and loss severity, are driven by the ability of the borrowers to pay their loans and the value of the underlying collateral and are impacted by changes in macroeconomic conditions, typically increasing when economic conditions worsen and decreasing when conditions improve. An increase in the estimated prepayment rate typically results in a decrease in estimated credit losses and vice versa. Higher credit loss estimates generally result in lower fair values. Credit spreads generally increase when liquidity risks and market volatility increase and decrease when liquidity conditions and market volatility improve.
Discount rates and spread over forward interest rate swap rates typically increase when market interest rates increase and/or credit and liquidity risks increase and decrease when market interest rates decline and/or credit and liquidity conditions improve. Higher discount rates and credit spreads generally result in lower fair market values.
Fair values of financial instruments
Many of the assets and liabilities subject to the disclosure requirements are not actively traded, requiring fair values to be estimated by management. These estimations necessarily involve the use of judgment about a wide variety of factors, including, but not limited to, relevancy of market prices of comparable instruments, expected future cash flows, and appropriate discount rates.
The short-term nature of certain assets and liabilities result in their carrying value approximating fair value. These include trading account securities, customers’ acceptance liabilities, short-term borrowings, bank acceptances outstanding, and cash and short-term assets, which include cash and due from banks and interest-earning deposits with banks. Loan commitments and letters-of-credit generally have short-term, variable-rate features and contain clauses that limit Huntington’s exposure to changes in customer credit quality. Accordingly, their carrying values, which are immaterial at the respective balance sheet dates, are reasonable estimates of fair value.
Certain assets, the most significant being operating lease assets, bank owned life insurance, and premises and equipment, do not meet the definition of a financial instrument and are excluded from this disclosure. Similarly, mortgage servicing rights and relationship intangibles are not considered financial instruments and are not included in the following tables. Accordingly, this fair value information is not intended to, and does not, represent Huntington’s underlying value.
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The following table provides the carrying amounts and estimated fair values of Huntington’s financial instruments.

(dollar amounts in millions) Amortized Cost Lower of Cost or Market Fair Value or Fair Value Option Total Carrying Amount Estimated Fair Value
At December 31, 2025
Financial Assets
Cash and short-term assets $ 14,078   $ —  $ —  $ 14,078   $ 14,078  
Trading account securities —  —  63   63   63  
Available-for-sale securities —  —  26,132   26,132   26,132  
Held-to-maturity securities 15,258   —  —  15,258   13,636  
Other securities 952   —  42   994   994  
Loans held for sale —  530   885   1,415   1,420  
Net loans and leases (1) 146,938   —  167   147,105   146,273  
Derivative assets —  —  247   247   247  
Assets held in trust for deferred compensation plans —  —  216   216   216  
Financial Liabilities
Deposits (2) 176,610   —  —  176,610   176,610  
Short-term borrowings 1,123   —  138   1,261   1,261  
Long-term debt 16,060   —  1,161   17,221   17,479  
Derivative liabilities —  —  350   350   350  
At December 31, 2024
Financial Assets
Cash and short-term assets $ 13,332   $ —  $ —  $ 13,332   $ 13,332  
Trading account securities —  —  53   53   53  
Available-for-sale securities —  —  27,273   27,273   27,273  
Held-to-maturity securities 16,368   —  —  16,368   14,086  
Other securities 792   —  31   823   823  
Loans held for sale —  2   652   654   654  
Net loans and leases (1) 127,625   —  173   127,798   125,557  
Derivative assets —  —  266   266   266  
Assets held in trust for deferred compensation plans —  —  191   191   191  
Financial Liabilities
Deposits (2) 162,448   —  —  162,448   162,455  
Short-term borrowings 199   —  —  199   199  
Long-term debt 15,553   —  821   16,374   16,573  
Derivative liabilities —  —  578   578   578  

(1) Includes collateral-dependent loans.
(2) Includes $ 2.1 billion and $ 1.5 billion in time deposits in excess of the FDIC insurance coverage limit at December 31, 2025 and December 31, 2024, respectively.

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The following table presents the level in the fair value hierarchy for estimated fair values.

Estimated Fair Value Measurements at Reporting Date Using Netting Estimated Fair Value

(dollar amounts in millions) Level 1 Level 2 Level 3 Adjustments (1)
At December 31, 2025
Financial Assets
Trading account securities $ —   $ 63   $ —   $ —  $ 63  
Available-for-sale securities 4,635   17,389   4,108   —  26,132  
Held-to-maturity securities 2,368   11,268   —   —  13,636  
Other securities (2) 30   12   —   —  42  
Loans held for sale —   885   535   —  1,420  
Net loans and leases —   105   146,168   —  146,273  
Derivative assets —   499   8   ( 260 ) 247  
Financial Liabilities
Deposits —   158,472   18,138   —  176,610  
Short-term borrowings 131   1,130   —   —  1,261  
Long-term debt —   12,336   5,143   —  17,479  
Derivative liabilities —   514   5   ( 169 ) 350  
At December 31, 2024
Financial Assets
Trading account securities $ 1   $ 52   $ —   $ —  $ 53  
Available-for-sale securities 6,556   16,693   4,024   —  27,273  
Held-to-maturity securities 2,023   12,063   —   —  14,086  
Other securities (2) 29   2   —   —  31  
Loans held for sale —   652   2   —  654  
Net loans and leases —   113   125,444   —  125,557  
Derivative assets —   606   4   ( 344 ) 266  
Financial Liabilities
Deposits —   147,045   15,410   —  162,455  
Short-term borrowings —   199   —   —  199  
Long-term debt —   11,242   5,331   —  16,573  
Derivative liabilities —   666   2   ( 90 ) 578  

(1) Amounts represent the impact of legally enforceable master netting agreements that allow the Company to settle positive and negative positions and cash collateral held or placed with the same counterparties.
(2) Excludes securities without readily determinable fair values.
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