Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2016

Preliminary Allocation of Purchase Price of Assets Acquired and Liabilities Assumed

The following table presents the preliminary allocation of the purchase price of the assets acquired and the liabilities assumed at the date of acquisition, as WesBanco intends to finalize its accounting for the acquisition of YCB within one year from the date of acquisition:

(in thousands)	September 9, 2016
Assets acquired
Cash and due from banks	$	48,212
Securities		173,223
Loans		1,013,566
Goodwill and other intangible assets		104,846
Accrued income and other assets (1)		211,807
Total assets acquired	$	1,551,654
Liabilities assumed
Deposits	$	1,193,010
Borrowings		123,001
Accrued expenses and other liabilities		15,145
Total liabilities assumed		1,331,156
Net assets acquired	$	220,498

(1) Includes receivables of $105.8 million from the sale of available-for-sale securities prior to the acquisition date.

Your Community Bankshares, Inc [Member]

Preliminary Allocation of Purchase Price of Assets Acquired and Liabilities Assumed

The purchase price of the YCB acquisition and resulting goodwill is summarized as follows:

(in thousands)	September 9, 2016
Purchase Price:
Fair value of WesBanco shares issued	$	177,149
Cash consideration for outstanding YCB shares		43,349
Total purchase price	$	220,498
Fair value of:
Tangible assets acquired	$	1,398,596
Core deposit and other intangible assets acquired		11,957
Liabilities assumed		(1,331,156	)
Net cash received in the acquisition		48,212
Fair value of net assets acquired		127,609
Goodwill recognized	$	92,889

Purchase Price Allocation Adjustment [Member]

Preliminary Allocation of Purchase Price of Assets Acquired and Liabilities Assumed

The following table presents the changes in the preliminary allocation of the purchase price of the assets acquired and the liabilities assumed at the date of the acquisition previously reported as of September 30, 2016:

(in thousands)	September 9, 2016
Change in fair value of net assets acquired:
Assets
Loans	$	(1,505	)
Accrued income and other assets		31
Liabilities
Borrowings		(184	)
Accrued expenses and other liabilities		(637	)
Fair value of net assets acquired		(2,295	)
Additional goodwill recognized	$	2,295
Goodwill recognized as of September 30, 2016		90,594
Goodwill recognized as of December 31, 2016	$	92,889