RECONCILIATION AND DEFINITIONS OF NON-GAAP ITEMS (1 OF 2) Efficiency ratio is defined by the Federal Reserve guidance as noninterest expense divided by the sum of net interest income plus noninterest income, excluding investment securities gains / losses, net. Efficiency ratio, fully taxable equivalent, is noninterest expense, excluding other intangible amortization, divided by the sum of taxable equivalent net interest income plus noninterest income, excluding investment securities gains / losses, net and asset gains / losses, net. This efficiency ratio is presented on a taxable equivalent basis, which adjusts net interest income for the tax-favored status of certain loans and investment securities. Management believes this measure to be the preferred industry measurement of net interest income as it enhances the comparability of net interest income arising from taxable and tax-exempt sources and it excludes certain specific revenue items (such as investment securities gains / losses, net and asset gains / losses, net). 2011 2012 2013 2014 YTD 2015 Efficiency Ratio Reconciliation: Efficiency ratio, as defined by the Federal Reserve 73.64% 72.16% 71.04% 69.97% 70.26% Taxable equivalent adjustment (1.74) (1.59) (1.45) (1.36) (1.38) Asset gains (losses), net (0.92) (0.86) 0.39 0.73 0.41 Other intangible amortization (0.54) (0.45) (0.42) (0.39) (0.34) Efficiency ratio, fully taxable equivalent 70.44% 69.26% 69.56% 68.95% 68.95% 24 2Q 2014 3Q 2014 4Q 2014 1Q 2015 2Q 2015 Efficiency Ratio Reconciliation: Efficiency ratio, as defined by the Federal Reserve 69.70% 69.44% 70.33% 70.30% 70.23% Taxable equivalent adjustment (1.32) (1.36) (1.40) (1.42) (1.34) Asset gains, net 0.26 1.36 1.05 0.30 0.51 Other intangible amortization (0.41) (0.40) (0.32) (0.32) (0.35) Efficiency ratio, fully taxable equivalent 68.23% 69.04% 69.66% 68.86% 69.05% | 
