Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 65

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 65
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          |     4 |     |         |   — |   |     |                 |     |              |     4 |
| Net Income Available to Common Shareholders |     | Net income attributable to common shares     |     | $        |   671 |     |         |   — |   |     |                 |     |              |   671 |

| i. | To reclassify $15 million of interest income on securities within interest on short-term investments to 
 interest on securities.                                                                                 |

| ii. | To reclassify $48 million of interest on loans and $40 million of                                                                                                 
 de-designated cash flow hedges, which were expected to be re-designated, within risk management hedging income to interest and fees on loans and leases and other 
 noninterest expense, respectively.                                                                                                                                |

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

| iv. | To reclassify $162 million and $22 million of service charges on deposit accounts to commercial                                                                                                    
 payments revenue and consumer banking revenue, respectively and to reclassify $97 million and $159 million of card fees to commercial payments revenue and consumer banking revenue, respectively. |

| v. | To reclassify $6 million of retail service fees, $1 million of mortgage banking net revenue, and                                                                         
 $11 million of net securities gains within other noninterest income to consumer banking revenue, mortgage banking net revenue, and securities losses, net, respectively. |

| vi. | To reclassify letter of credit fees and commercial lending fees to commercial banking revenue. |

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

| viii. | To reclassify net losses on debt securities to securities losses, net. |

| ix. | To reclassify $3 million of small equipment expense, $14 million of telecommunications expense,                                                                                                                                               
 $1 million of loan expense, and $1 million of net gains on sale of assets within other noninterest expense to equipment expense, technology and communications expense, loan and lease 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. |

45

| 4. | Adjustments to the Pro Forma Condensed Combined Balance Sheet |

The following pro forma adjustments have been reflected in the unaudited pro forma