Company: CMA
Filing Date: 2025-11-25
Form Type: DEFM14A
Source: 0001193125-25-297173
Chunk: 65

Company: COMERICA INC
Filing Date: 2025-11-25
Form: DEFM14A
Chunk 65
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     |         |           |     |              |     3 |
| Net Income Available to Common Shareholders |     | Net income attributable to common shares     |     | $        |   527 |     |         |   — |   |     |         |           |     |              |   527 |

| i. | To reclassify $8 million of interest income on securities within interest on short-term investments to 
 interest on securities.                                                                                |

| ii. | To reclassify $16 million of interest on loans within risk management hedging income to interest and fees 
 on loans and leases.                                                                                      |

| iii. | To reclassify interest on federal funds purchased within interest on short-term borrowings to interest on 
 federal funds purchased.                                                                                  |

| iv. | To reclassify fiduciary income and brokerage fees to wealth and asset management revenue. |

| v. | To reclassify $124 million and $16 million of services charges on deposit accounts to commercial                                                                                                   
 payments revenue and consumer banking revenue, respectively and to reclassify $68 million and $107 million of card fees to commercial payments revenue and consumer banking revenue, respectively. |

| vi. | To reclassify $3 million of retail service fees, $1 million of mortgage banking net revenue, and                                                                       
 $7 million of net securities gains within other noninterest income to consumer banking revenue, mortgage banking net revenue, and securities gains, net, respectively. |

| vii. | To reclassify 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     |       |