Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 64

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 64
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 letter of credit fees and commercial lending fees to commercial banking revenue. |

| viii. | To reclassify bank-owned life insurance to other noninterest income. |

| ix. | To reclassify $2 million of small equipment expense, $11 million of telecommunications expense, and                                                                                   
 $8 million of net gains on sale of assets within other noninterest expense to equipment expense, technology and communications expense, and commercial banking revenue, respectively. |

| x. | To reclassify loan expense within card and processing expense to loan and lease expense. |

| xi. | To reclassify FDIC insurance expense to other noninterest expense. |

43

| Fifth Third Historical Consolidated                   
 Statements of                                         
 Income Line Items                                     
 Interest Income                                       |     | Comerica Historical Consolidated                      
 Statements of Income Line                             
 Items                                                 |     | Comerica |       |   |     | Reclass |      |   |     | Note 3C    |     | Reclassified 
 Comerica     |       |   |
|:------------------------------------------------------|:----|:------------------------------------------------------|:----|:---------|------:|:--|:----|:--------|-----:|:--|:----|:-----------|:----|:-------------|------:|:--|
| Interest and fees on loans and leases                 |     | Interest and fees on loans                            |     | $        | 3,204 |   |     |         |   48 |   |     | -ii        |     |              | 3,252 |   |
| Interest on securities                                |     | Interest on investment securities                     |     |          |   402 |   |     |         |   15 |   |     | -i         |     |              |   417 |   |
| Interest on other short-term investments              |     | Interest on short-term investments                    |     |          |   333 |   |     |         |  (15 | ) |     | -i         |     |              |   318 |   |
| Total interest income                                 |     | Total interest income                                 |     |          | 3,939 |   |     |         |   48 |   |     |            |     |              | 3,987 |   |
| Interest Expense                                      |     |                                                       |     |          |       |   |     |         |      |   |     |            |     |              |       |   |