Sensitivity to Market Risk Consolidated Examples

Sensitivity to Market Risk Consolidated Examples

Table of Contents Click the titles below to access the examples or you may scroll through the document. Sample IRRSA IRRSA Earnings Page Example UBPR: Balance Sheet Composition Example 1 UBPR: Balance Sheet Composition Example 2 UBPR: Earnings Trends Example 1 UBPR: Earnings Trends Example 2

Sample IRRSA

Sample IRRSA Core Analysis: Summary IRRSA 3.3.8 Ratings 9/30/20x5 Benchmark Flag Peer Pct 9/14/20x4 7/28/20x3 11/12/20x2 10/23/20x1 CAMELS Rating 323232/3 M/S/Comp < 3 323232/3 222133/2 222132/2 221232/2 SCOR Sensitivity to Market Risk Rating 2.8 Under 2.6 2.36 2.78 2.45 2.21 General Information 9/30/20x5 Benchmark Flag Peer Pct 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Total Assets ($000s) 660,682 632,121 389,682 324,924 244,417 Tier 1 Leverage Capital Ratio 7.77% Over 7.00% 8.18% 48 7.31% 7.52% 7.97% 8.44% 3-Year Average Return on Assets 1.09% Over 1.25% 1.30% 1.56% 1.61% 1.52% Tier 1 Risk Based Capital Ratio 10.15% 11.8 35 8.81% 11.37% 16.24% 17.60% Net Interest Income (TE) to Avg. Earning Assets (NIM) 6.40% 4.38% 98 5.68% 8.62% 6.04% 6.72% Market Proxy: Federal Funds 5.12% 4.87% 5.54% 5.32% 5.60% Notional Amount of Off-Balance Sheet Derivatives ($000s) 0 At 0 0 0 0 0 Key Earning Asset Ratios 9/30/20x5 Benchmark Flag Peer Pct 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Loans and Securities Repricing in More than 5 years to Total Assets 25.92% Under 30% 24.19% 36.14% 42.51% 41.74% Mortgage Prepayment Exposure 39.93% Under 30% 39.89% 45.93% 40.54% 42.72% Structured Notes to Tier 1 Capital 0.00% Under 25% 0.58% 78 0.00% 0.00% 0.00% 0.00% Securities Apprec./Deprec. to Tier 1 Capital -2.33% 0.59% -1.24% 0.38% -1.75% Key Funding Ratios 9/30/20x5 Benchmark Flag Peer Pct 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Non-Maturity Deposits (% of TA) 17.07% Over 30% 41.67% 26 18.70% 14.72% 16.50% 18.33% Wholesale Funding (% of TA) 12.22% Under 25% 5.37% 76 11.66% 9.76% 8.35% 10.06% Wholesale Funding Including Listing Services (% of TA) 39.05% Under 25% 6.03% 99 36.65% 32.92% 29.78% 27.63% Uninsured Deposit (% of TA) 0.00% Under 25% 0.00% 0.00% 0.00% 0.00% Est. Uninsured Deposit (% of Est. Unencumbered Marketable Securities) 0.00% Under 25% 0.00% 0.00% 0.00% 0.00% Offsite Capital Markets Monitoring 9/30/20x5 Earnings Flag AOCI Flag Eve Flag Pct 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 IRR Tool Ranking Not Elevated 47.4 Not Elevated Not Elevated Not Elevated Not Elevated September 2015 Page 1 of 7

Sample IRRSA Core Analysis: Earnings IRRSA 3.3.8 # Measure 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 1 Market Proxy: Federal Funds 5.12% 4.75% 4.75% 4.87% 5.55% 5.51% 5.52% 5.54% 5.57% 5.55% 5.30% 5.32% 2 Market Proxy Quarterly Change (bp) 37 0-12 -68 4-1 -2-3 2 25-2 -2 3 Market Proxy Percent Change 8% 0% -2% -12% 1% 0% 0% -1% 0% 5% 0% 0% 4 Income Statement (% of Avg. Assets): 5 Interest Income (te) 10.90% 10.45% 10.91% 11.16% 11.16% 11.09% 10.66% 13.59% 12.04% 13.03% 12.67% 12.57% 6 Interest Expense 4.85% 4.83% 5.08% 5.64% 6.04% 5.39% 5.56% 5.87% 5.38% 5.20% 5.16% 5.01% 7 Net Interest Income (te) 6.05% 5.62% 5.83% 5.52% 5.12% 5.70% 5.10% 7.72% 6.66% 7.83% 7.51% 7.56% 8 Noninterest Income 1.10% 1.68% 1.57% 1.95% 2.02% 1.13% 1.11% 2.13% 1.78% 1.53% 1.43% 1.53% 9 Noninterest Expense 5.31% 5.76% 5.81% 6.07% 5.64% 4.41% 4.29% 6.12% 5.85% 6.60% 6.90% 6.80% 10 PLLL 0.33% 0.35% 0.30% 0.42% 0.34% 0.22% 0.22% 0.70% 0.62% 0.49% 0.42% 0.35% 11 Pretax NOI (te) 1.51% 1.19% 1.29% 0.98% 1.16% 2.20% 1.70% 3.03% 1.97% 2.27% 1.62% 1.94% 12 Securities Gains or Losses 0.00% 0.03% 0.00% 0.38% 0.03% 0.06% 2.00% 0.05% 0.03% 0.00% 0.00% 0.00% 13 Extraordinary Items 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 14 Net Income (periodic ROAA) 0.99% 0.67% 0.80% 0.39% 0.88% 1.46% 1.03% 2.05% 1.26% 1.40% 1.00% 1.20% 15 Last 4 quarters average ROAA 0.71% 0.69% 0.88% 0.94% 1.36% 1.45% 1.44% 1.43% 1.22% 1.34% 1.45% 1.40% 16 Net Interest Margin (NIM) Analysis: 17 Periodic NIM (te) 6.61% 6.19% 6.41% 5.80% 5.36% 6.11% 5.46% 9.41% 8.05% 9.04% 7.96% 8.03% 18 Percent Change in Periodic NIM 7% -3% 11% 8% -12% 12% -42% 17% -11% 14% -1% 10% 19 Derivative Impact on Periodic NIM (bp) 0 0 0 0 0 0 0 0 0 0 0 0 20 Last 4 Quarters NIM (te) 6.25% 5.94% 5.92% 5.68% 6.59% 7.26% 7.99% 8.62% 8.27% 7.21% 6.49% 6.51% 21 Percent Change in Last 4 Quarters NIM 5% 0% 4% -14% -9% -9% -7% 4% 15% 11% 0% 7% 22 NOI: AEA (Last 4 Quarters) 1.46% 1.36% 1.63% 1.73% 2.14% 2.48% 2.53% 2.65% 2.17% 2.22% 2.29% 2.31% 23 NIM Contraction to Breakeven 23% 23% 27% 30% 32% 34% 32% 31% 28% 31% 35% 36% 24 Average Yields and Funding Costs: 25 Loans (te) 12.57% 12.56% 12.94% 12.70% 12.73% 13.21% 12.86% 19.25% 16.40% 17.10% 15.21% 15.30% 26 Securities (te) 7.48% 5.20% 5.93% 6.16% 6.17% 6.15% 5.92% 6.19% 6.14% 6.94% 6.28% 6.25% 27 Other Earning Assets 4.92% 4.66% 4.87% 4.74% 4.57% 4.76% 4.45% 5.82% 5.44% 5.61% 5.16% 5.15% 28 Average Earning Asset Yield (EAY) 11.90% 11.50% 11.99% 11.71% 11.67% 11.90% 11.92% 16.57% 14.55% 15.04% 13.43% 13.40% 29 Transaction Accounts 3.12% 3.16% 2.96% 3.12% 4.06% 3.81% 3.06% 4.45% 4.48% 3.89% 2.93% 2.93% 30 Other Savings Deposits including MMDAs 3.68% 3.81% 3.78% 4.03% 4.49% 3.59% 3.68% 3.73% 3.73% 3.68% 3.53% 3.65% 31 CDs < $100M 5.63% 5.51% 5.60% 5.88% 5.80% 6.25% 6.01% 6.31% 6.32% 5.92% 6.01% 5.96% 32 Average Cost of Core Deposits 5.13% 5.08% 5.08% 5.39% 5.54% 5.74% 5.48% 5.98% 6.00% 5.58% 5.48% 5.50% 33 CDs > $100M 5.72% 5.40% 5.79% 6.01% 6.02% 6.32% 6.20% 6.58% 6.30% 5.85% 6.25% 6.23% 34 All Other Funding 9.37% 9.26% 9.36% 9.35% 9.30% 9.25% 8.75% 8.25% 7.99% 7.81% 8.11% 8.15% 35 Average Cost of All Funds (COF) 5.60% 5.82% 5.90% 6.41% 6.35% 6.51% 6.53% 6.83% 6.04% 5.84% 5.92% 5.92% 36 Pricing Spread (EAY - COF) 6.30% 5.68% 6.09% 5.30% 5.32% 5.39% 5.39% 9.74% 8.51% 9.20% 7.51% 7.48% 37 Periodic Change (bp) 62-41 79-2 -7 0-435 123-69 169 3 4 September 2015 Page 2 of 7

Sample IRRSA Core Analysis: Earning Assets IRRSA 3.3.8 # Measure 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 1 Market Proxy: Federal Funds 5.12% 4.75% 4.75% 4.87% 5.55% 5.51% 5.52% 5.54% 5.57% 5.55% 5.30% 5.32% 2 Market Proxy Quarterly Change (bp) 37 0-12 -68 4-1 -2-3 2 25-2 -2 3 Market Proxy Percent Change 8% 0% -2% -12% 1% 0% 0% -1% 0% 5% 0% 0% 4 Total Assets ($000s) 660,682 662,782 630,459 632,121 646,582 608,619 635,885 389,682 367,420 353,695 344,367 324,924 5 Tier 1 leverage capital ratio 7.77% 7.60% 7.78% 7.31% 7.20% 7.18% 7.29% 7.52% 7.35% 8.04% 7.74% 7.97% 6 Notional Derivatives ($000s) 0 0 0 0 0 0 0 0 0 0 0 0 7 Earning Assets (% of Total Assets): 8 Loans 0 to 1 Year 35% 37% 39% 37% 34% 32% 30% 22% 19% 20% 19% 20% 9 Loans 1 to 5 Years 18% 19% 19% 18% 18% 18% 19% 20% 20% 19% 20% 19% 10 Loans Over 5 Years 23% 21% 22% 23% 22% 24% 25% 34% 40% 39% 41% 41% 11 Total Loans 76% 77% 80% 78% 74% 74% 74% 76% 79% 78% 80% 80% 12 Other MBS with WAL 3 Years or Less 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 13 Other MBS with WAL Over 3 Years 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 14 Mortgage Pass-Throughs 0-1 Year 2% 6% 6% 7% 5% 4% 5% 5% 3% 4% 3% 3% 15 Mortgage Pass-Throughs 1-5 Years 3% 0% 0% 0% 1% 2% 2% 2% 1% 1% 1% 1% 16 Mortgage Pass-Throughs Over 5 Years 2% 2% 1% 1% 1% 1% 2% 1% 1% 1% 1% 1% 17 Other Debt Securities 0-1 Year 0% 0% 0% 0% 1% 1% 2% 1% 1% 1% 1% 1% 18 Other Debt Securities 1-5 Years 2% 3% 1% 1% 4% 4% 3% 4% 4% 5% 4% 4% 19 Other Debt Securities Over 5 Years 1% 1% 1% 0% 1% 1% 1% 1% 1% 1% 1% 1% 20 Equities 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 21 Total Securities 11% 13% 10% 10% 14% 14% 16% 15% 12% 14% 12% 12% 22 Trading Assets 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 23 Other Interest Bearing Assets 2% 1% 1% 1% 2% 1% 2% 2% 1% 1% 1% 1% 24 Total Earning Assets 89% 91% 91% 89% 90% 89% 92% 93% 92% 93% 93% 93% 25 Risk Indicators (%Tier 1 capital): 26 Securities Appreciation (Depreciation) -2% -1% 1% 1% 3% 2% 2% -1% 2% 2% 0% 0% 27 Structured Notes Amortized Cost 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 28 Structured Notes Apprec. (Deprec.) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 29 Mortgage Servicing Assets plus Retained Interests 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 30 Assets with Embedded Options (%TA): 31 Residential Fixed-Rate Mortgages 27% 27% 28% 27% 26% 26% 28% 40% 44% 44% 45% 45% 32 Residential ARMs 1% 1% 1% 1% 1% 1% 1% 0% 1% 1% 1% 1% 33 Closed-End Jr Lien Residential Mortgages 4% 3% 3% 4% 3% 3% 3% 4% 4% 4% 4% 4% 34 Mortgage Servicing Assets 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 35 Mortgage Securities 8% 8% 8% 8% 7% 8% 9% 9% 6% 6% 6% 6% 36 Structured Notes 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 37 Total Embedded Options 40% 39% 40% 40% 37% 38% 41% 53% 55% 55% 56% 56% September 2015 Page 3 of 7

Sample IRRSA Core Analysis: Funding IRRSA 3.3.8 # Measure 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 1 Market Proxy: Federal Funds 5.12% 4.75% 4.75% 4.87% 5.55% 5.51% 5.52% 5.54% 5.57% 5.55% 5.30% 5.32% 2 Market Proxy Quarterly Change (bp) 37 0-12 -68 4-1 -2-3 2 25-2 -2 3 Market Proxy Percent Change 8% 0% -2% -12% 1% 0% 0% -1% 0% 5% 0% 0% 4 Liabilities (% of TA): 5 Demand Deposits 6% 7% 7% 7% 7% 8% 7% 7% 7% 6% 8% 6% 6 NOW Accounts 5% 5% 6% 6% 3% 5% 6% 4% 3% 3% 4% 4% 7 MMDAs 5% 4% 4% 4% 4% 4% 4% 3% 4% 4% 4% 5% 8 Savings Deposits 2% 2% 2% 1% 1% 2% 1% 1% 1% 1% 1% 1% 9 Total Nonmaturity Deposits (NMDs) 17% 18% 19% 18% 16% 19% 18% 15% 15% 14% 18% 16% 10 CDs < $100M 0-1 Year 25% 25% 24% 23% 23% 25% 26% 28% 28% 26% 23% 23% 11 CDs < $100M over 1 Year 8% 8% 9% 9% 8% 6% 6% 7% 9% 11% 12% 12% 12 Total Core Deposits 50% 51% 52% 50% 47% 50% 50% 50% 52% 51% 53% 51% 13 CDs > $100M 0-1 Year 23% 21% 22% 22% 20% 20% 22% 25% 25% 26% 25% 26% 14 CDs > $100M over 1 Year 6% 8% 7% 7% 7% 7% 6% 7% 7% 7% 6% 6% 15 Other Deposits 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 16 Total Deposits 79% 80% 81% 79% 74% 77% 78% 82% 84% 84% 84% 83% 17 Federal Funds Purchased & Repos 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 18 FHLB Borrowings 0-1 Year 10% 10% 9% 9% 13% 11% 11% 8% 0% 0% 0% 0% 19 FHLB Borrowings over 1 Year 2% 2% 2% 2% 2% 3% 3% 2% 7% 8% 8% 8% 20 Other Debt 0-1 Year 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 21 Other Debt over 1 Year 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 22 Total Liabilities 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 23 Average Volume ($000s): 24 NOW Accounts 30,776 31,476 38,804 32,536 21,098 25,622 32,783 10,239 9,287 10,476 14,734 14,730 25 Savings Deposits (including MMDAs) 43,843 40,712 38,775 38,629 36,437 35,592 36,146 18,666 19,616 21,169 22,560 22,570 26 Average Total NMD Volume 74,619 72,188 77,579 71,165 57,535 61,214 68,929 28,905 28,903 31,645 37,294 37,300 27 CDs < $100M 217,627 215,418 203,835 203,548 200,592 192,488 211,006 140,134 153,787 135,242 117,903 117,855 28 CDs > $100M 192,990 191,031 180,759 180,505 177,883 170,697 187,118 124,269 136,377 119,932 104,555 104,512 29 Non Core Funding to Total Funding 44.84% 44.25% 43.50% 43.56% 46.57% 45.00% 45.54% 44.75% 42.98% 43.26% 42.18% 43.06% September 2015 Page 4 of 7

Sample IRRSA Core Analysis: Deposit Sensitivity IRRSA 3.3.8 # Measure 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 1 Market Proxy: Federal Funds 5.12% 4.75% 4.75% 4.87% 5.55% 5.51% 5.52% 5.54% 5.57% 5.55% 5.30% 5.32% 2 Market Proxy Quarterly Change (bp) 37 0-12 -68 4-1 -2-3 2 25-2 -2 3 Market Proxy Percent Change 8% 0% -2% -12% 1% 0% 0% -1% 0% 5% 0% 0% 4 NOW Accounts: 5 NOW Cost of Funds (COF) 3.12% 3.16% 2.96% 3.12% 4.06% 3.81% 3.06% 4.45% 4.48% 3.89% 2.93% 2.93% 6 NOW - Market Proxy Spread (bp) -200-159 -179-175 -149-170 -246-109 -109-166 -237-239 7 NOW Average Volume 30,776 31,476 38,804 32,536 21,098 25,622 32,783 10,239 9,287 10,476 14,734 14,730 8 Savings including MMDAs (SMMDA): 9 SMMDA COF 3.68% 3.81% 3.78% 4.03% 4.49% 3.59% 3.68% 3.73% 3.73% 3.68% 3.53% 3.65% 10 SMMDA - Market Proxy Spread (bp) -144-94 -97-84 -106-192 -184-181 -184-187 -177-167 11 SMMDA Average Volume 43,843 40,712 38,775 38,629 36,437 35,592 36,146 18,666 19,616 21,169 22,560 22,570 12 CDs < $100M: 13 CDs < $100M COF 5.63% 5.51% 5.60% 5.88% 5.80% 6.25% 6.01% 6.31% 6.32% 5.92% 6.01% 6.01% 14 CDs < $100M - Market Proxy Spread (bp) 51 76 85 101 25 74 49 77 75 37 71 69 15 CDs < $100M Average Volume 217,627 215,418 203,835 203,548 200,592 192,488 211,006 140,134 153,787 135,242 117,903 117,855 16 CDs > $100M: 17 CDs > $100M COF 5.72% 5.40% 5.79% 6.01% 6.02% 6.32% 6.20% 6.58% 6.30% 5.85% 6.25% 6.27% 18 CDs > $100M - Market Proxy Spread (bp) 60 65 104 114 47 81 68 104 73 30 95 95 19 CDs > $100M Average Volume 192,990 191,031 180,759 180,505 177,883 170,697 187,118 124,269 136,377 119,932 104,555 104,512 # Rate Sensitivity to Federal Funds: Beta R 2 Reliable? 1 NOW Sensitivity: 2 Rising Rate Environment (Mar 98 - Jun 02) 13% 64% 3 Falling Rate Environment (Jan 93 - Dec 97) 45% 55% 4 5 Savings and MMDA Sensitivity: 6 Rising Rate Environment (Mar 98 - Jun 02) 14% 16% 7 Falling Rate Environment (Jan 93 - Dec 97) -1% 85% Beta is the percent change in COF relative to a change in the Federal Funds rate. For example, if the Beta was 35%, you would expect the COF to change 35bp for every 100bp change in the Federal Funds rate. R 2 is the "Goodness of Fit" test that shows the percentage of change (0% - 100%) in the COF that is explained by the change in the Federal Funds. For example, an R 2 of 90% would mean that 90% of the change in the COF is explained by the change in the Federal Funds. Accounts with high R 2 are highly interest rate sensitive. Generally, an R 2 of less than 60% implies that there is an unreliable relationship between the COF and the Federal funds. It is important to remember that the R 2 and Beta only show the historical relationship between the COF and the Federal funds. They are only one piece of information to use in assessing the reasonableness of NMD rate assumptions. Washington, DC's Capital Markets Branch identified the Rising and Falling Rate Environment periods. September 2015 Page 5 of 7

Sample IRRSA Financials: Income Statement IRRSA 3.3.8 Income Statement 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 INTEREST AND FEES ON LOANS 16,510 16,168 16,145 15,617 15,780 15,451 15,033 13,188 11,430 10,551 8,792 6,612 INCOME FROM LEASE FINANCING - - - - - - - - - TAX-EXEMPT 4 4 9 (38) 11 13 14 5 4 4 3 4 ESTIMATED TAX BENEFIT 7 - - 6 16 - - 2 2 2 1 2 INCOME ON LOANS & LEASES (TE) 16,517 16,168 16,145 15,623 15,796 15,451 15,033 13,190 11,432 10,552 8,794 6,613 US TREAS & AGENCY (EXCL MBS) 259 256 257 276 275 274 276 232 231 231 229 253 MORTGAGE BACKED SECURITIES 776 620 494 710 902 931 1,095 607 496 440 330 286 ESTIMATED TAX BENEFIT 87-31 101-18 16 14 12 13 ALL OTHER SECURITIES 125 70 187 143 139 171 113 67 58 54 45 25 TAX EXEMPT SECURITIES INCOME 68 68 71 71 84 75 69 41 35 32 27 28 INVESTMT INTEREST INCOME (TE) 1,315 1,014 1,009 1,231 1,501 1,501 1,553 965 836 772 643 605 INTEREST ON DUE FROM BANKS 10 7 8 8 70 7 14 13 11 10 8 11 INT ON FED FUNDS SOLD & RESALES 86 57 69 61 79 88 107 192 167 154 128 135 TRADING ACCOUNT INCOME - - - - - - OTHER INTEREST INCOME - - - - - - TOTAL INTEREST INCOME (TE) 17,928 17,246 17,231 16,923 17,446 17,033 16,721 14,360 12,445 11,488 9,573 7,363 INT ON DEPOSITS IN FOREIGN OFF - - - - - - - - - - INTEREST ON TIME DEP OVER $100M 2,250 1,982 1,818 1,887 1,830 1,850 1,946 1,672 1,449 1,337 1,114 857 INTEREST ON ALL OTHER DEPOSITS 4,208 4,213 4,278 4,441 4,351 4,409 4,680 3,472 3,009 2,777 2,314 2,209 INT ON FED FUNDS PURCH & REPOS - - - 2 1 2 1 1 0 0 0 INT TRAD LIAB & OTH BORROWINGS 1,489 1,791 1,936 2,221 3,214 2,038 2,108 924 801 739 616 479 INT ON MORTGAGES & LEASES - - - - - - - - - - INT ON SUB NOTES & DEBENTURES - - - - - - - - - TOTAL INTEREST EXPENSE 7,947 7,986 8,032 8,549 9,397 8,298 8,736 6,068 5,259 4,854 4,045 3,545 NET INTEREST INCOME (TE) 9,981 9,260 9,199 8,374 8,049 8,735 7,985 8,292 7,186 6,633 5,528 3,818 NONINTEREST INCOME 1,797 2,771 2,488 2,961 3,144 1,742 1,740 1,945 1,686 1,556 1,297 3,040 ADJUSTED OPERATING INC (TE) 11,778 12,031 11,687 11,335 11,193 10,477 9,725 10,237 8,872 8,189 6,824 6,858 NON-INTEREST EXPENSE 8,701 9,516 9,199 9,205 8,771 6,790 6,752 7,082 6,138 5,666 4,722 5,047 PROVISION: LOAN & LEASE LOSSES 540 581 475 643 533 339 341 634 549 507 422 281 PRETAX OPERATING INCOME (TE) 2,537 1,934 2,013 1,487 1,889 3,348 2,632 2,521 2,185 2,017 1,680 1,530 REALIZED G/L HLD-TO-MATURITY SEC - 1 - (1) 2 2 - - - REALIZED G/L AVAIL-FOR-SALE SEC (1) 41 3 579 39 83 35 27 24 22 18 12 PRETAX NET OPERATING INC (TE) 2,536 1,975 2,016 2,066 1,928 3,431 2,667 2,548 2,208 2,039 1,699 1,542 APPLICABLE INCOME TAXES 827 864 757 1,429 439 1,189 1,055 904 783 723 602 527 CURRENT TAX EQUIV ADJUSTMENT 94-37 117-20 18 16 14 15 OTHER TAX EQUIV ADJUSTMENTS - - - - - - - - - APPLICABLE INCOME TAXES (TE) 929 856 757 1,466 556 1,189 1,055 924 801 739 616 541 NET OPERATING INCOME 1,615 1,111 1,259 600 1,372 2,242 1,612 1,624 1,408 1,299 1,083 1,001 NET EXTRAORDINARY ITEMS - - - - - - - - - NET INCOME 1,615 1,111 1,259 600 1,372 2,242 1,612 1,624 1,408 1,299 1,083 1,001 CASH DIVIDENDS DECLARED 750-700 1,100 750 750 750 788 683 630 525 600 RETAINED EARNINGS 865 1,111 559 (500) 622 1,492 862 837 725 669 558 401 MEMO: NET INTERNATIONAL INCOME - - - - - - - - - - - - September 2015 Page 6 of 7

Sample IRRSA Financials: Balance Sheet IRRSA 3.3.8 ASSETS: Balance Sheet 9/30/20x5 6/30/20x5 3/31/20x5 12/31/20x4 9/30/20x4 6/30/20x4 3/31/20x4 12/31/20x3 9/30/20x3 6/30/20x3 3/31/20x3 12/31/20x2 REAL ESTATE LOANS 402,381 402,404 394,642 391,869 379,224 362,235 382,517 255,274 259,483 263,950 275,949 282,158 COMMERCIAL LOANS 45,375 50,503 50,682 47,564 45,857 33,507 31,746 9,971 9,487 8,830 8,350 8,136 INDIVIDUAL LOANS 54,202 52,413 52,429 50,554 48,243 45,366 41,653 32,494 32,876 33,672 34,029 34,582 AGRICULTURAL LOANS 10,892 8,749 5,258 6,586 10,087 8,996 5,204 1,472 1,396 1,262 1,283 1,060 OTHER LN&LS IN DOMESTIC OFFICES 1,054 1,419 2,127 515 398 694 3,050 268 412 395 303 402 LN&LS IN FOREIGN OFFICES - - - - - - - - - - - - LOANS HELD FOR SALE - - - - - - - - - - - - LOANS NOT HELD FOR SALE 513,904 515,488 505,138 497,088 483,809 450,798 464,170 299,479 270,101 260,738 245,512 237,131 LN&LS ALLOWANCE 5,396 5,304 5,253 5,296 5,310 5,398 5,382 3,276 3,185 3,122 2,943 2,821 NET LOANS & LEASES 508,508 510,184 499,885 491,792 478,499 445,400 458,788 296,203 266,916 257,616 242,569 234,310 US TREASURY & AGENCY SEC 74,043 71,870 57,352 56,522 76,305 82,561 89,360 52,208 49,287 46,430 42,053 37,076 MUNICIPAL SECURITIES 5,859 5,859 5,859 6,236 6,432 7,038 5,236 3,153 3,165 3,624 3,224 3,224 FOREIGN DEBT SECURITIES - - - - - - - - - - - - ALL OTHER SECURITIES 7,649 8,332 8,457 8,051 7,875 7,731 6,680 4,517 4,100 3,097 2,832 2,285 INTEREST-BEARING BANK BALANCES 955 683 660 593 2,619 510 688 709 692 602 593 432 FEDERAL FUNDS SOLD & RESALES 13,579 8,866 2,625 5,975 7,464 6,422 9,553 6,683 7,204 8,100 8,862 17,450 TRADING ACCOUNT ASSETS - - - TOTAL INVESTMENTS 102,085 95,610 74,953 77,377 100,695 104,262 111,517 67,270 64,448 61,853 57,564 60,467 TOTAL EARNING ASSETS 610,593 605,794 574,838 569,169 579,194 549,662 570,305 363,473 331,364 319,469 300,133 294,777 NONINT CASH & DUE FROM BANKS 21,693 29,587 30,868 26,580 31,213 24,015 34,359 9,340 18,440 17,099 25,333 11,570 PREMISES, FIX ASSTS, CAP LEASES 12,814 12,519 13,057 12,709 15,005 11,381 11,194 7,982 8,704 9,211 9,733 9,993 OTHER REAL ESTATE OWNED 2,457 2,429 2,443 2,328 1,492 1,405 1,066 827 1,003 1,200 1,759 1,759 INV IN UNCONSOLIDATED SUBS 1,308 241 574 4,952 4,511 4,021 4,661 517 515 512 209 500 ACCEPTANCES & OTH ASSETS 11,817 12,212 8,679 16,383 15,167 18,135 14,300 7,543 7,394 6,204 7,200 6,325 TOTAL ASSETS 660,682 662,782 630,459 632,121 646,582 608,619 635,885 389,682 367,420 353,695 344,367 324,924 AVERAGE ASSETS DURING QUARTER 655,535 661,137 632,855 606,751 622,388 615,780 628,879 407,668 360,558 349,031 334,646 317,442 LIABILITIES: DEMAND DEPOSITS 37,796 47,439 43,889 41,289 47,757 48,227 42,381 26,025 24,930 22,077 27,282 20,376 ALL NOW & ATS ACCOUNTS 33,080 33,974 36,854 39,210 22,097 28,775 37,814 14,276 13,804 13,936 14,202 13,642 MONEY MARKET DEPOSIT ACCOUNTS 31,484 29,606 26,918 28,315 27,197 25,258 24,138 12,412 13,926 14,001 14,926 14,809 OTHER SAVINGS DEPOSITS 10,419 12,061 9,632 9,384 8,933 9,215 9,362 4,654 4,506 4,294 4,630 4,775 TIME DEP UNDER $100M 217,628 214,607 205,055 203,548 199,898 187,990 202,867 138,187 133,815 128,936 120,809 114,782 CORE DEPOSITS 330,407 337,687 322,348 321,746 305,882 299,465 316,562 195,554 190,981 183,244 181,849 168,384 TIME DEP $100M OR MORE 192,991 190,311 181,842 180,505 177,268 166,709 179,900 122,543 118,665 114,339 107,133 101,788 DEPOSITS IN FOREIGN OFFICES - - - - - - - - - - - - TOTAL DEPOSITS 523,398 527,998 504,190 502,251 483,150 466,174 496,462 318,097 309,646 297,583 288,982 270,172 FEDERAL FUNDS PURCHASED & RESALE - - - - - - 147 - - - - - FED HOME LOAN BOR MAT < 1 YR 68,146 67,759 57,331 59,526 85,779 69,517 71,620 29,250 FED HOME LOAN BOR MAT > 1 YR 12,570 13,222 13,707 14,185 15,003 15,724 16,203 8,776 27,132 27,132 27,132 27,132 OTH BORROWING MAT < 1 YR - OTH BORROWING MAT > 1 YR - ACCEPTANCES & OTHER LIABILITIES 6,287 4,090 6,147 7,646 13,173 8,475 3,827 2,651 2,482 2,290 2,193 2,118 TOTAL LIABILITIES (INCL MORTG) 610,401 613,069 581,375 583,608 597,105 559,890 588,259 358,774 339,260 327,005 318,307 299,422 SUBORDINATED NOTES & DEBENTURES - - - - - - - - - - - - ALL COMMON & PREFERRED CAPITAL 50,281 49,713 49,084 48,513 49,477 48,729 47,626 30,908 28,160 26,690 26,060 25,502 TOTAL LIABILITIES & CAPITAL 660,682 662,782 630,459 632,121 646,582 608,619 635,885 389,682 367,420 353,695 344,367 324,924 MEMORANDA: OFFICER, SHAREHOLDER LOANS (#) - - - - - - - OFFICER, SHAREHOLDER LOANS ($) 3,528 3,528 3,909 3,808 3,612 2,452 2,452 2,452 2,574 NON-INVESTMENT ORE 2,457 2,429 2,443 2,328 1,492 1,405 1,066 827 1,003 1,200 1,759 1,759 HELD-TO-MATURITY SECURITIES 5,859 5,859 5,859 6,236 6,236 7,038 5,752 3,669 3,165 3,624 3,224 3,224 AVAILABLE-FOR-SALE-SECURITIES 81,692 80,202 65,809 64,573 64,573 90,292 95,544 56,209 53,387 49,527 44,885 39,361 ALL BROKERED DEPOSITS 0 0 0 0 0 0 0 0 0 0 0 0 September 2015 Page 7 of 7

IRRSA Earnings Page Example

Core Analysis: Earnings IRRSA Earnings Page Example # Measure Sep_x5 Jun_x6 Mar_x5 Dec_x4 Sep_x4 Jun_x4 Mar_x4 Dec_x3 Sep_x3 Jun_x3 Mar_x3 Dec_x2 1 Market Proxy: 3 Month US Treasury 1.95% 1.50% 1.08% 0.93% 0.92% 0.99% 1.05% 1.17% 1.35% 1.67% 1.74% 1.74% 2 Market Proxy Quarterly Change (bp) 45 42 15 1-7 -6-12% -18-32 -7 0-20 3 Market Proxy Percent Change 30% 39% 16% 1% -7% -6% -10-13% -19% -4% 0% -10% 4 Income Statement (% of Avg. Assets): Expert Analysis 5 Interest Income (te) 5.12% 5.33% 5.59% 5.94% 6.13% 6.33% 6.57% 6.83% 7.16% 7.43% 7.67% 7.74% 6 Interest Expense 1.52% 1.68% 1.82% 1.96% 2.06% 2.19% 2.37% 2.62% 2.99% 3.20% 3.43% 3.54% Determine if there is a correlation between the change in the market proxy you selected (Core Analysis: Lines 1, 2, and 3) and the periodic NIM (Lines 17 and 18). 7 Net Interest Income (te) 3.60% 3.65% 3.78% 3.98% 4.07% 4.14% 4.19% 4.20% 4.17% 4.23% 4.24% 4.20% 8 Noninterest Income 0.77% 0.73% 0.84% 0.72% 0.74% 0.65% 0.80% 0.82% 0.72% 0.74% 0.85% 0.70% 9 Noninterest Expense 2.50% 2.58% 2.71% 2.65% 2.81% 3.19% 2.98% 2.99% 2.85% 2.97% 3.08% 2.92% In this example, Line 17 shows that the NIM has declined steadily across the reporting periods, from a high of 4.50% in December 20x2 to 3.83% in September of 20x5. Line 1 indicates that interest rates declined from 1.74% in December 20x2 to 0.92% in September of 20x4. Then rates began to increase to 1.95% in September of 20x5. Because both the NIM and interest rates have shifted, some degree of IRR is present and additional on-ite analysis is warranted. 10 PLLL 0.17% 0.18% 0.18% 0.16% 0.17% 0.17% 0.21% 0.17% 0.20% 0.24% 0.21% 0.18% 11 Pretax NOI (te) 1.86% 1.88% 1.88% 1.89% 1.93% 1.81% 1.82% 1.94% 1.91% 1.86% 1.18% 1.85% 12 Securities Gains or Losses 0.16% 0.26% 0.16% 0.00% 0.09% 0.38% 0.01% 0.08% 0.06% 0.09% 0.01% 0.04% 13 Extraordinary Items 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 14 Net Income (periodic ROAA) 1.25% 1.25% 1.24% 1.25% 1.29% 1.21% 1.22% 1.29% 1.28% 1.25% 1.21% 1.24% 15 Last 4 quarters average ROAA 1.25% 1.26% 1.25% 1.24% 1.25% 1.25% 1.26% 1.26% 1.24% 1.24% 1.22% 1.20% 16 Net Interest Margin (NIM) Analysis: 17 Periodic NIM (te) 3.83% 3.85% 3.98% 4.23% 4.32% 4.36% 4.45% 4.47% 4.45% 4.33% 4.49% 4.50% 18 Percent Change in Periodic NIM -1% -3% -6% -2% -1% -2% 0 0% 3% -3% 0% -1% 19 Derivative Impact on Periodic NIM (bp) 0 0 0 0 0 0 0 0 0 0 0 0 20 Last 4 Quarters NIM (te) 3.98% 4.10% 4.22% 4.34% 4.40% 4.44% 4.43% 4.44% 4.44% 4.46% 4.51% 4.47% 21 Percent Change in Last 4 Quarters NIM -3% -3% -3% -1% -1% 0% 0% 0% 0% -1% 1% -41% 22 NOI: AEA (Last 4 Quarters) 1.99% 2.01% 1.99% 1.98% 1.99% 1.98% 1.98% 1.98% 1.96% 1.95% 1.93% 1.90% 23 NIM Contraction to Breakeven 50% 49% 47% 46% 45% 45% 45% 45% 44% 44% 43% 42% 24 Average Yields and Funding Costs: 25 Loans (te) 6.38% 6.52% 6.70% 7.30% 7.41% 7.52% 7.69% 8.24% 8.65% 8.48% 9.22% 9.61% 26 Securities (te) 4.06% 4.34% 4.84% 5.26% 5.72% 6.06% 6.62% 6.31% 6.51% 6.55% 6.57% 6.78% 27 Other Earning Assets 1.51% 1.61% 1.70% 1.88% 1.83% 1.87% 2.26% 2.84% 4.42% 5.93% 23.81% 5.85% 28 Average Earning Asset Yield (EAY) 5.45% 5.63% 5.90% 6.31% 6.50% 6.67% 6.98% 7.26% 7.64% 7.60% 8.12% 8.29% 29 Transaction Accounts 0.18% 0.26% 0.28% 0.33% 0.38% 0.39% 0.40% 0.45% 0.98% 0.70% 0.77% 0.81% 30 Other Savings Deposits including MMDAs 0.44% 0.53% 0.57% 0.66% 0.76% 0.79% 0.79% 0.90% 1.97% 1.41% 1.54% 1.62% 31 CDs < $100M 3.19% 3.26% 3.38% 3.63% 3.88% 4.07% 4.26% 5.28% 5.22% 5.70% 5.63% 5.80% 32 Average Cost of Core Deposits 1.68% 1.84% 1.95% 2.13% 2.33% 2.49% 2.65% 3.20% 4.22% 3.81% 3.90% 4.01% 33 CDs > $100M 1.54% 1.96% 2.50% 2.77% 2.61% 2.67% 3.41% 2.18% 4.65% 4.27% 5.58% 5.74% 34 All Other Funding 4.32% 4.37% 4.44% 4.28% 4.38% 5.45% 4.83% 5.00% 5.18% 5.14% 5.31% 5.85% 35 Average Cost of All Funds (COF) 1.95% 2.12% 2.27% 2.45% 2.60% 2.75% 2.97% 3.30% 4.41% 4.04% 4.29% 4.46% 36 Pricing Spread (EAY - COF) 3.50% 3.51% 3.63% 3.87% 3.90% 3.93% 4.00% 3.96% 3.23% 3.57% 3.83% 3.83% 37 Periodic Change (bp) -1-12 -24-4 -2-8 4 73-33 -27 0-2 September 2015 Page 1 of 1

UBPR: Balance Sheet Composition Example 1

UBPR: Balance Sheet Composition Example 1 Balance Sheet - Assets, Liabilities and Capital ($000) -- Page 4 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 ASSETS: REAL ESTATE LOANS 64,481 53,614 47,908 34,473 11,925 COMMERCIAL LOANS 34,108 40,076 42,533 32,560 10,133 INDIVIDUAL LOANS 125 114 50 66 41 AGRICULTURAL LOANS 0 0 0 0 0 OTHER LN&LS IN DOMESTIC OFFICES 393 209 478 168 134 LN&LS IN FOREIGN OFFICES N/A N/A N/A N/A N/A LOANS HELD FOR SALE 0 0 0 0 0 LOANS NOT HELD FOR SALE 99,107 94,013 90,969 67,267 22,233 LN&LS ALLOWANCE 3,366 2,105 1,370 825 335 NET LOANS & LEASES 95,741 91,908 89,599 66,442 21,898 U.S.TREASURY & AGENCY SECURITIES 47,999 52,678 14,084 3,011 0 MUNICIPAL SECURITIES 0 0 0 0 0 FOREIGN DEBT SECURITIES 0 0 0 N/A N/A ALL OTHER SECURITIES 0 0 0 77 48 INTEREST-BEARING BANK BALANCES 3,145 6,725 2,256 2,463 3,654 FEDERAL FUNDS SOLD & RESALES 0 6,890 7,200 6,405 7,350 TRADING ACCOUNT ASSETS 0 0 0 0 0 TOTAL INVESTMENTS 51,144 66,293 23,540 11,956 11,052 TOTAL EARNING ASSETS 146,885 Expert Analysis 158,201 113,139 78,398 32,950 NONINT CASH & DUE FROM BANKS Page 4 shows that 2,321 while loans continued to 1,822 grow (primarily in the real 1,363 estate category), total investments 1,994 declined in the 335 PREMISES, FIX ASSTS, CAP LEASES most recent reporting 1,967 period. 1,545 592 704 580 OTHER REAL ESTATE OWNED 475 0 0 0 0 DIR & INDIR INV RE VENTURES Since year-end 20x4, real 0 estate loans continued 0 to increase, while commercial 0 loans declined. This 0 shift in the loan 0 INV IN UNCONSOLIDATED SUBS mix may expose the bank 0 to higher IRR because 0 real estate loans tend to 0be long-term, fixed-rate 0(carrying repricing 0 ACCEPTANCES & OTHER ASSETS and option risk), while 4,226 commercial loans are 1,920 typically shorter term and 1,291 variable rate (reducing the 719 possibility of repricing 189 TOTAL ASSETS or option risk). 155,874 163,488 116,385 81,815 34,054 AVERAGE ASSETS DURING QUARTER 162,110 162,972 107,164 73,923 The bank's securities portfolio consists solely of U.S. Treasury and agency securities, which now make up a lower 26,905 LIABILITIES: proportion of total assets. Agency securities are often MBSs, which do carry option risk (i.e., prepayment risk). DEMAND DEPOSITS 11,755 13,779 15,340 10,037 4,524 On the liability side, the bank is relying more on borrowings as a funding source. In the most recent reporting period, ALL NOW & ATS ACCOUNTS 32,181 35,644 4,463 2,008 546 total deposits declined while total borrowings increased. Total borrowings, including both Federal Home Loan Bank MONEY MARKET DEPOSIT ACCOUNTS 7,044 7,718 17,386 15,373 13,461 (FHLB) and other borrowings, increased from only $37 thousand at year-end 20x2 to $21,205 thousand, as of OTHER SAVINGS DEPOSITS December 20x5. Total 17,165 borrowings increase 15,409 to $23,370 thousand with the 430 inclusion of Federal funds 969 purchased. 237 TIME DEP AT OR BELOW INSURANCE LIMIT Although declining 32,564 in 20x5, the level of brokered 45,603 deposits increased 46,032 significantly during 20x2 35,660 through 20x4. 6,290 LESS: FULLY INSURED BROKERED DEPOSITS 3,029 11,971 18,843 18,998 0 September 2015 Page 1 of 6

UBPR: Balance Sheet Composition Example 1 Balance Sheet - Assets, Liabilities and Capital ($000) -- Page 4 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 CORE DEPOSITS 97,680 106,182 64,808 45,049 25,058 FULLY INSURED BROKERED DEPOSITS 3,029 11,971 18,843 18,998 0 TIME DEP ABOVE INSURANCE LIMIT 20,078 15,455 17,133 8,339 2,064 DEPOSITS IN FOREIGN OFFICES 0 0 0 0 0 TOTAL DEPOSITS 120,787 133,608 100,784 72,386 27,122 FEDERAL FUNDS PURCH & RESALE 2,165 0 0 0 0 FED HOME LOAN BORR MAT<1 YR 5,406 0 2,000 0 N/A FED HOME LOAN BORR MAT>1 YR 15,799 0 2,000 0 N/A OTH BORROWING MAT<1 YR 0 2,660 0 37 0 OTHER BORROWING MAT > 1 YR 0 13,830 0 0 0 ACCEPTANCES & OTHER LIABILITIES 163 473 1,879 1,600 2,101 TOTAL LIABILITIES (INCL MORTG) 144,320 150,571 106,663 74,023 29,223 SUBORDINATED NOTES & DEBENTURES 0 0 0 0 0 ALL COMMON & PREFERRED CAPITAL 11,554 12,917 9,722 7,792 4,831 TOTAL LIABILITIES & CAPITAL 155,874 163,488 116,385 81,815 34,054 MEMORANDA: OFFICER SHAREHOLDER LOANS (#) 3 2 2 2 1 OFFICER SHAREHOLDER LOANS ($) 4,480 2,572 2,505 1,596 1,064 NON-INVESTMENT ORE 475 0 0 0 0 LOANS HELD FOR SALE 0 0 0 0 0 HELD-TO-MATURITY SECURITIES 0 0 0 0 0 AVAILABLE-FOR-SALE-SECURITIES 47,999 52,678 14,084 3,088 48 ALL BROKERED DEPOSITS 3,049 11,971 18,843 18,998 0 September 2015 Page 2 of 6

UBPR: Balance Sheet Composition Example 1 Balance Sheet - Percentage Composition of Assets And Liabilities -- Page 6 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 Bank Peer4 ASSETS PERCENT OF AVG ASSETS: LOANS HELD FOR SALE 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0.00 0.00 LOANS NOT HELD FOR SALE 62.60 66.48 44 64.11 66.11 46 80.94 64.88 86 78.37 64.04 53.90 47.32 LESS: LN&LS ALLOWANCE 1.55 0.83 97 1.22 0.82 92 1.18 0.83 86 1.09 0.80 0.83 0.53 NET LOANS & LEASES 61.06 65.81 33 62.89 65.47 38 79.76 64.38 85 77.28 63.54 53.07 47.23 INTEREST-BEARING BANK BALANCES 2.58 0.74 86 4.52 0.68 92 2.37 0.67 86 3.89 0.65 9.60 1.43 FEDERAL FUNDS SOLD & RESALES 1.38 3.19 28 6.01 3.40 78 6.06 5.13 59 12.09 4.55 32.51 16.73 TRADING ACCOUNT ASSETS 0.00 0.00 99 0.00 0.00 99 0.00 0.00 98 0.00 0.00 0.00 0.00 HELD-TO-MATURITY SECURITIES 0.00 2.01 51 0.00 2.24 49 0.00 2.51 55 0.00 2.68 0.00 1.64 AVAILABLE-FOR-SALE SECURITIES 30.73 15.88 83 23.06 16.11 72 8.09 15.63 29 2.63 17.14 0.27 14.39 TOTAL EARNING ASSETS 95.75 91.45 97 96.48 91.44 99 96.28 93.10 90 95.89 92.23 95.45 89.48 NONINT CASH & DUE FROM BANKS 1.17 3.88 1 1.18 3.93 Expert 1 Analysis 1.95 3.21 23 2.15 3.80 1.35 4.29 PREMISES, FIX ASSTS & CAP LEASES 1.11 2.10 18 0.96 2.14 12 0.66 1.41 31 1.17 1.99 2.57 4.22 OTHER REAL ESTATE OWNED 0.20 0.11 76 0.00 0.10 Page 336 indicates 0.00 that the 0.03 majority of 60 the bank's 0.00 assets are 0.05 centered 0.00 in loans 0.00 DIR & INDIR INV RE VENTURES 0.00 0.00 0 0.00 0.00 (62.60%). 0 Total 0.00investments, consisting 0 of interest 0.00 bearing 0.00 bank balances, 0.00 0.00 INV IN UNCONSOLIDATED SUBS 0.00 0.00 0 0.00 0.00 Federal 0 funds 0.00 sold, and available 0.00 for sale 0 (AFS) 0.00securities, 0.00 represent 0.0034.69% 0.00 ACCEPTANCES & OTHER ASSETS 1.78 2.16 46 1.38 2.13 of average 26 assets. 1.11 At 30.73%, 1.85 AFS securities 23 0.79 is the largest 1.58 investment 0.63 1.37 category. TOTAL NON-EARNING ASSETS 4.25 8.55 2 3.52 8.56 0 3.73 6.90 9 4.11 7.77 4.55 10.52 TOTAL ASSETS 100.00 100.00 100.00 100.00 100.01 100.00 100.00 100.00 100.00 100.00 STANDBY LETTERS OF CREDIT 0.84 0.42 81 0.63 0.41 73 1.15 0.39 88 0.56 0.31 1.00 0.13 LIABILITIES PCT OF AVG ASSTS: DEMAND DEPOSITS 7.62 14.18 14 8.85 14.07 19 10.94 11.89 48 12.30 13.64 9.76 9.66 ALL NOW & ATS ACCOUNTS 21.68 10.37 94 14.14 10.10 77 3.75 6.43 32 1.28 8.85 1.32 5.21 MONEY MARKET DEPOSIT ACCOUNTS 4.89 13.41 15 7.75 13.17 27 17.07 13.26 65 25.43 12.44 30.70 13.61 OTHER SAVINGS DEPOSITS 9.40 9.29 60 6.58 8.78 46 0.79 5.59 21 1.54 6.10 1.02 2.42 TIME DEP AT OR BELOW INSURANCE LIMIT 24.00 22.22 54 32.84 23.54 85 44.30 23.81 92 36.02 27.10 17.56 18.18 LESS: FULLY INSURED BROKERED DEPOSITS 4.47 0.41 91 11.41 0.30 97 21.21 1.14 96 16.05 0.38 0.00 0.12 CORE DEPOSITS 63.13 72.07 16 58.77 72.19 7 55.64 66.89 19 60.52 71.09 60.36 54.45 FULLY INSURED BROKERED DEPOSITS 4.47 0.41 91 11.41 0.30 97 21.21 1.14 96 16.05 0.38 0.00 0.12 TIME DEP ABOVE INSURANCE LIMIT 12.94 12.00 62 10.67 12.14 46 11.83 14.87 38 10.11 13.34 6.17 12.10 DEPOSITS IN FOREIGN OFFICES 0.00 0.00 99 0.00 0.00 99 0.00 0.00 97 N/A 0.00 N/A 0.00 TOTAL DEPOSITS 80.53 85.07 20 80.85 85.20 22 88.67 84.52 71 86.68 85.61 66.52 67.98 FEDERAL FUNDS PURCH & REPOS 0.27 1.05 47 0.00 1.06 39 0.00 0.90 50 0.00 0.80 0.00 0.53 TOTAL FED HOME LOAN BORROWINGS 9.03 2.91 88 8.22 2.76 85 0.82 1.49 57 N/A 0.00 N/A 0.00 TOTAL OTH BORROWINGS 2.07 0.04 98 2.24 0.05 99 0.01 0.52 44 0.01 1.54 0.00 0.46 MEMO: SHT TER N CORE FUNDING 18.32 11.84 82 20.06 12.59 84 22.52 16.97 70 16.89 14.28 4.71 12.16 September 2015 Page 3 of 6

UBPR: Balance Sheet Composition Example 1 Balance Sheet - Percentage Composition of Assets And Liabilities -- Page 6 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 Bank Peer4 ACCEPTANCES & OTHER LIABILITIES 0.22 0.58 5 0.56 0.64 46 0.96 0.81 71 1.61 0.68 3.23 0.58 TOTAL LIABILITIES (INCL MORTG) 92.12 90.74 75 91.87 90.92 64 90.46 90.05 44 88.30 89.82 69.76 71.60 SUBORDINATED NOTES & DEBENTURES 0.00 0.00 96 0.00 0.00 97 0.00 0.00 96 0.00 0.00 0.00 0.00 TOTAL BANK CAPITAL & MIN INT 7.88 9.22 26 8.13 9.06 36 9.54 9.89 56 11.70 10.17 30.24 28.39 TOTAL LIABILITIES & CAPITAL 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 99.99 100.00 MEMO: ALL BROKERED DEPOSITS 4.50 0.51 91 11.41 0.37 97 21.21 1.33 95 16.05 0.45 0.00 0.16 INSURED BROKERED DEP 4.47 0.41 91 11.41 0.30 97 21.21 1.14 96 16.05 0.38 0.00 0.12 DIRECT & INDIRECT INV IN RE 0.00 0.00 96 0.00 0.00 95 0.00 0.00 97 0.00 0.00 0.00 0.00 LOANS HELD FOR SALE 0.00 0.43 64 0.00 0.39 66 0.00 0.14 76 0.00 0.04 0.00 0.03 September 2015 Page 4 of 6

UBPR: Balance Sheet Composition Example 1 Interest Rate Risk Analysis as a Percent Of Assets -- Page 9 12/31/20X5 12/31/20X4 12/31/20X3 12/31/20X2 12/31/20X1 Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 Bank Peer4 LONG ASSETS INSTS W/ OPTIONS: MORTGAGE LOANS & PASS THRUS 20.01 16.92 65 19.57 17.66 60 4.56 15.00 21 5.18 14.77 4.29 9.68 LOANS AND SECURITIES OVER 15 YRS 3.25 1.55 78 9.91 2.20 91 0.34 1.93 44 0.49 1.21 0.00 0.66 LOANS AND SECURITIES 5-15 YRS 15.19 4.22 92 7.46 3.69 80 0.01 2.09 15 0.00 1.77 0.00 1.46 OTHER LOANS AND SECURITIES 73.20 68.00 63 68.06 65.66 55 84.71 67.88 89 80.72 69.24 61.00 60.81 LOANS AND SECURITIES OVER 15 YRS 0.00 1.19 21 0.00 1.14 21 0.00 0.62 40 0.00 0.47 0.00 0.26 LOANS AND SECURITIES 5-15 YRS 10.27 8.23 69 6.79 7.01 53 7.43 5.80 68 0.71 6.09 0.00 4.35 TOTAL LOANS & SECURITIES OVR 15 3.25 3.06 Expert 62 Analysis 9.91 3.69 84 0.34 2.82 30 0.49 1.87 0.00 1.30 CMO'S TOTAL 0.00 1.20 Page 499 data 0.00 supports that 1.60 there has 46 been a steady 0.00 increase 1.63 in long-term 52 assets. 0.00 The maturity 0.67 and 0.00 0.36 AVERAGE LIFE OVER 3 YRS 0.00 0.41 repricing 67 data 0.00 for loans and 0.27securities 71between 0.00 5-15 years 0.56 and over 64 15 years 0.00 has increased 0.34 significantly 0.00 0.14 STRUCTURED NOTES 0.00 0.36 since year-end 20x2. 68 0.00 0.10 80 0.00 0.01 90 0.00 0.01 0.00 0.00 MORTGAGE SERVICING 0.00 0.00 90 0.00 0.00 91 0.00 0.00 94 0.00 0.00 0.00 0.00 TOTAL 0.00 0.40 62 0.00 0.13 73 0.00 0.03 85 0.00 0.02 0.00 0.00 OVERALL RISK INDICATORS: AVAILABLE FOR SALE 30.79 16.39 82 32.22 16.27 84 12.10 15.23 40 3.77 16.56 0.14 14.15 HELD TO MATURITY 0.00 1.94 53 0.00 2.04 54 0.00 2.16 61 0.00 2.33 0.00 1.81 OFF BALANCE SHEET 11.19 13.21 44 7.20 12.12 23 17.88 12.55 75 14.72 11.18 27.61 12.24 UNREALIZED APPN/DEPN 0.00 0.03 66 0.00 0.05 62 0.00 0.03 70 0.00 0.01 0.00-0.11 UNREAL APP/DEP % TIER ONE CAP 0.00 0.28 62 0.00 0.57 59 0.00 0.24 69 0.00 0.06 0.00-0.64 CONTRACTUAL MAT/ REPRICE DATA: LOANS/SECURITIES OVER 3 YEARS 45.45 34.73 75 36.56 32.33 62 22.65 27.92 38 12.00 29.11 21.83 27.99 LIABILITIES OVER 3 YEARS 9.11 3.98 82 6.35 3.65 74 1.96 1.92 62 0.82 1.47 0.00 0.86 NET 3 YEAR POSITION 36.35 30.11 66 30.22 28.11 56 20.69 25.33 38 11.18 27.11 21.83 26.48 LOANS/SECURITIES OVER 1 YEAR 59.94 53.33 65 50.25 52.51 42 30.34 48.37 14 14.61 49.46 21.95 42.57 LIABILITIES OVER 1 YEAR 26.07 12.28 91 17.83 12.01 76 20.32 8.73 87 23.85 9.14 11.29 6.46 NET OVER 1 YEAR POSITION 33.87 40.40 34 32.42 39.90 31 10.02 38.14 8-9.24 39.62 10.67 34.57 NON-MATURITY DEPOSITS 43.72 50.43 32 44.38 49.04 38 32.32 43.93 25 34.70 42.87 55.11 35.66 NON-MATURITY DEPS % LONG ASSETS 96.18 169.13 19 121.37 179.12 32 142.69 186.71 44 289.10 177.31 252.43 151.62 NET OVER 3 YEAR POSITION 1.74-15.62 80-7.81-16.56 67-9.67-15.44 61-22.70-13.52-33.28-7.60 AS % TIER 1 CAPITAL: Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 PCT Bank Peer4 Bank Peer4 STRUCTURED NOTES 0.00 4.19 68 0.00 1.26 80 0.00 0.18 90 0.00 0.12 0.00 0.00 MORTGAGE SERVICING (FV) 0.00 0.03 90 0.00 0.03 91 0.00 0.00 93 0.00 0.00 0.00 0.00 TOTAL 0.00 4.65 61 0.00 1.59 73 0.00 0.32 85 0.00 0.20 0.00 0.00 September 2015 Page 5 of 6

UBPR: Balance Sheet Composition Example 1 Expert Analysis In this example, IRR appears to be moderate but seems to have increased from the prior year based on shifts in the balance sheet that introduce more risk. On the asset side: Page 6 indicates that the majority of the bank's assets are centered in loans (62.60%). Total investments, consisting of interest bearing bank balances, Federal funds sold, and available for sale (AFS) securities, represent 34.69% of average assets. At 30.73%, AFS securities is the largest investment category. While loans continued to grow (primarily in the real estate category, Page 4), total investments declined in the most recent reporting period. Since year-end 20x4, real estate loans continued to increase, while commercial loans declined. This shift in the loan mix may expose the bank to higher IRR because real estate loans tend to be long-term, fixed-rate (carrying repricing and option risk), while commercial loans are typically shorter term and variable rate (reducing the possibility of repricing or option risk). Page 9 data supports that there has been a steady increase in long-term assets. The maturity and repricing data for loans and securities between 5-15 years and over 15 years has increased significantly since year-end 20x2. The bank's securities portfolio consists solely of U.S. Treasury and agency securities, which now make up a lower proportion of total assets (Page 4). Agency securities are often MBSs, which do carry option risk (i.e., prepayment risk). On the liability side: The bank is relying more on borrowings as a funding source. As shown on Page 4, in the most recent reporting period, total deposits declined while total borrowings increased. Total borrowings, including both Federal Home Loan Bank (FHLB) and other borrowings, increased from only $37 thousand at year-end 20x2 to $21,205 thousand, as of December 20x5. Total borrowings increase to $23,370 thousand with the inclusion of Federal funds purchased. Although declining in 20x5, the level of brokered deposits increased significantly during 20x2 through 20x4. The increased IRR warrants follow up with management during the on-site analysis. September 2015 Page 6 of 6

UBPR: Balance Sheet Composition Example 2

UBPR: Balance Sheet Composition Example 2 Balance Sheet - Assets, Liabilities and Capital ($000) -- Page 4 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 ASSETS: REAL ESTATE LOANS 136,737 116,243 139,455 166,825 192,294 COMMERCIAL LOANS 6,654 4,757 17,271 13,095 5,538 INDIVIDUAL LOANS 4,600 864 1,187 2,012 2,967 AGRICULTURAL LOANS 0 0 0 0 0 OTHER LN&LS IN DOMESTIC OFFICES 0 0 0 0 0 LN&LS IN FOREIGN OFFICES N/A N/A N/A N/A N/A LOANS HELD FOR SALE 0 0 0 0 0 LOANS NOT HELD FOR SALE 147,687 121,788 157,647 181,692 200,532 LN&LS ALLOWANCE 2,725 2,545 2,076 2,090 2,115 NET LOANS & LEASES 144,962 119,243 155,571 179,602 198,417 U.S.TREASURY & AGENCY SECURITIES 144,460 96,425 54,227 58,058 20,335 MUNICIPAL SECURITIES 0 0 0 3,175 3,171 FOREIGN DEBT SECURITIES 0 0 0 0 0 ALL OTHER SECURITIES Expert 40,276 Analysis 36,302 35,637 67,604 75,020 INTEREST-BEARING BANK BALANCES 908 451 1,538 10,305 279 FEDERAL FUNDS SOLD & RESALES Page 4 shows 0 that the majority of 0the bank's securities portfolio 0 is in U.S. Treasury and 0 agency 0 TRADING ACCOUNT ASSETS securities. 0 The bank's significant involvement 0 in mortgages 0(the majority of its loans 0are real estate 0 TOTAL INVESTMENTS loans) 185,644 and mortgage-related 133,178 products exposes it to both 91,402 prepayment risk and 139,142 repricing risk. 98,805 TOTAL EARNING ASSETS 330,606 252,421 246,973 318,744 297,222 Total FHLB borrowings have increased and now total $42,339,000. The bank has $32,964,000 in longterm 1,162 FHLB borrowings, which 1,736 may include call options 3,213 that expose the bank to option 1,857 risk. In addition, 4,348 NONINT CASH & DUE FROM BANKS PREMISES, FIX ASSTS, CAP LEASES $9,375,000 755 in short-term FHLB 835 borrowings increases the 2,505 bank's exposure to repricing 2,970 risk. Finally, there 2,774 OTHER REAL ESTATE OWNED is $16,707,000 1,450 in brokered deposits, 1,522 which increase IRR 2,099 because brokers will likely 2,174move the funds 0 DIR & INDIR INV RE VENTURES when they 0 find a better rate. This 0 creates repricing risk. 0 0 0 INV IN UNCONSOLIDATED SUBS 0 0 0 0 0 ACCEPTANCES & OTHER ASSETS 12,346 11,890 6,136 8,448 15,600 TOTAL ASSETS 346,319 268,404 260,926 334,193 319,944 AVERAGE ASSETS DURING QUARTER 338,865 228,305 273,681 333,988 329,323 LIABILITIES: DEMAND DEPOSITS 7,969 8,135 3,471 5,893 4,505 ALL NOW & ATS ACCOUNTS 16,449 20,598 32,809 39,298 5,672 MONEY MARKET DEPOSIT ACCOUNTS 103,297 32,791 412 360 973 OTHER SAVINGS DEPOSITS 19,906 15,515 18,910 22,852 19,270 September 2015 Page 1 of 6

UBPR: Balance Sheet Composition Example 2 Balance Sheet - Assets, Liabilities and Capital ($000) -- Page 4 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 TIME DEP AT OR BELOW INSURANCE LIMIT 106,507 92,059 118,884 159,770 160,335 LESS: FULLY INSURED BROKERED DEPOSITS 16,707 18,820 29,883 47,647 84,754 CORE DEPOSITS 237,421 150,278 144,603 180,526 106,001 FULLY INSURED BROKERED DEPOSITS 16,707 18,820 29,883 47,647 84,754 TIME DEP ABOVE INSURANCE LIMIT 23,762 30,976 41,759 53,856 65,995 DEPOSITS IN FOREIGN OFFICES 0 0 0 0 0 TOTAL DEPOSITS 277,890 200,073 216,244 282,028 256,749 FEDERAL FUNDS PURCH & RESALE 0 0 0 0 0 FED HOME LOAN BORR MAT<1 YR 9,375 5,400 0 0 N/A FED HOME LOAN BORR MAT>1 YR 32,964 36,538 30,000 0 N/A OTH BORROWING MAT<1 YR 0 0 0 0 0 OTHER BORROWING MAT > 1 YR 0 0 0 30,000 35,000 ACCEPTANCES & OTHER LIABILITIES 1,228 1,317 1,682 3,239 3,597 TOTAL LIABILITIES (INCL MORTG) 321,457 243,328 247,926 315,267 295,346 SUBORDINATED NOTES & DEBENTURES 0 0 0 0 0 ALL COMMON & PREFERRED CAPITAL 24,862 25,076 13,000 18,926 24,598 TOTAL LIABILITIES & CAPITAL 346,319 268,404 260,926 334,193 319,944 MEMORANDA: OFFICER SHAREHOLDER LOANS (#) 2 1 1 2 3 OFFICER SHAREHOLDER LOANS ($) 4,487 1,550 1,658 2,047 4,900 NON-INVESTMENT ORE 1,450 1,522 2,099 2,174 0 LOANS HELD FOR SALE 0 0 0 0 0 HELD-TO-MATURITY SECURITIES 77,185 48,898 0 81,447 60,337 AVAILABLE-FOR-SALE-SECURITIES 107,551 83,829 89,864 47,390 38,189 ALL BROKERED DEPOSITS 16,707 18,820 29,883 47,647 84,754 September 2015 Page 2 of 6

UBPR: Balance Sheet Composition Example 2 Balance Sheet - Percentage Composition of Assets and Liabilities -- Page 6 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 Bank Peer102 ASSETS PERCENT OF AVG ASSETS: LOANS HELD FOR SALE 0.00 0.00 92 0.00 0.00 93 0.00 0.00 95 0.00 0.00 0.00 0.00 LOANS NOT HELD FOR SALE 42.07 60.91 11 54.91 64.81 21 57.56 67.07 19 56.14 67.38 59.90 65.72 LESS: LN&LS ALLOWANCE 0.81 0.62 73 0.90 0.55 89 0.69 0.55 70 0.62 0.65 0.64 0.63 NET LOANS & LEASES 41.26 60.32 11 54.01 64.22 20 56.87 66.47 18 55.52 66.71 59.26 65.05 INTEREST-BEARING BANK BALANCES 0.60 1.09 54 0.96 2.55 42 2.14 1.96 60 2.78 0.55 2.68 0.70 FEDERAL FUNDS SOLD & RESALES 0.00 1.49 31 0.00 1.43 40 0.00 1.73 35 0.00 0.83 0.00 1.01 TRADING ACCOUNT ASSETS 0.00 0.00 97 0.00 0.00 96 0.00 0.00 96 0.00 0.00 0.00 0.00 HELD-TO-MATURITY SECURITIES 22.32 4.72 87 4.03 5.37 63 16.36 4.66 85 22.80 5.90 16.05 6.16 AVAILABLE-FOR-SALE SECURITIES 30.83 22.19 71 34.92 16.19 90 19.36 15.67 62 11.26 17.78 15.27 18.52 TOTAL EARNING ASSETS 95.01 93.26 77 93.92 93.43 55 94.73 93.61 68 92.36 94.53 93.26 94.83 Expert Analysis NONINT CASH & DUE FROM BANKS 0.36 2.17 6 1.66 2.13 30 0.72 2.22 9 1.77 2.06 0.85 1.93 PREMISES, FIX ASSTS & CAP LEASES 0.25 1.52 4 0.86 1.66 Page 22 6 shows 0.90 that the majority 1.67 of the 19 bank's 1.17 assets are 1.42 in investments 1.01 1.38 OTHER REAL ESTATE OWNED 0.46 0.03 95 0.80 0.04 (53.15% 98 of average 0.74 assets) 0.04and loans 98 (42.07% 0.13 of average 0.06assets). 0.01 0.07 DIR & INDIR INV RE VENTURES 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0.00 0.00 INV IN UNCONSOLIDATED SUBS 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0 0.00 0.00 0.00 0.00 ACCEPTANCES & OTHER ASSETS 3.93 2.95 76 2.76 2.53 62 2.92 2.28 76 4.56 1.84 4.87 1.69 TOTAL NON-EARNING ASSETS 5.00 6.74 22 6.08 6.57 44 5.28 6.39 31 7.63 5.47 6.74 5.17 TOTAL ASSETS 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 STANDBY LETTERS OF CREDIT 0.05 0.11 52 0.17 0.04 89 0.12 0.04 84 0.00 0.10 0.00 0.10 LIABILITIES PCT OF AVG ASSTS: DEMAND DEPOSITS 2.38 5.19 16 1.93 5.37 16 1.37 5.18 9 1.56 4.52 0.97 4.17 ALL NOW & ATS ACCOUNTS 5.75 7.03 41 11.16 8.57 71 13.16 8.44 84 6.69 6.51 0.92 6.43 MONEY MARKET DEPOSIT ACCOUNTS 24.91 11.30 96 2.82 8.96 13 0.09 7.50 2 0.18 8.34 0.59 8.78 OTHER SAVINGS DEPOSITS 4.85 17.11 8 7.57 15.95 17 7.24 14.97 15 6.18 13.80 6.82 14.34 TIME DEP AT OR BELOW INSURANCE LIMIT 33.09 26.19 53 41.75 30.93 60 45.75 33.45 60 49.26 32.92 54.91 34.65 LESS: FULLY INSURED BROKERED DEPOSITS 7.24 0.14 98 9.44 0.05 98 12.54 0.00 98 20.47 0.08 25.31 0.00 CORE DEPOSITS 63.73 68.97 31 55.79 71.99 8 55.07 71.80 6 43.40 68.49 38.90 71.24 FULLY INSURED BROKERED DEPOSITS 7.24 0.14 98 9.44 0.05 98 12.54 0.00 98 20.47 0.08 25.31 0.00 TIME DEP ABOVE INSURANCE LIMIT 6.13 8.11 42 14.47 9.11 87 16.19 8.73 92 19.11 7.78 12.74 7.22 DEPOSITS IN FOREIGN OFFICES 0.00 0.00 99 0.00 0.00 99 0.00 0.00 99 N/A 0.00 N/A 0.00 TOTAL DEPOSITS 77.10 77.82 42 79.69 81.68 34 83.79 81.16 60 82.97 77.08 76.94 79.32 FEDERAL FUNDS PURCH & REPOS 0.00 0.39 61 0.00 0.06 84 0.00 0.07 80 0.00 0.68 0.00 0.42 TOTAL FED HOME LOAN BORROWINGS 14.85 8.75 71 13.35 6.09 82 7.93 5.00 68 N/A 0.00 N/A 0.00 TOTAL OTH BORROWINGS 0.00 0.05 68 0.00 0.02 80 1.98 1.26 69 9.38 9.09 13.46 7.20 September 2015 Page 3 of 6

UBPR: Balance Sheet Composition Example 2 Balance Sheet - Percentage Composition of Assets and Liabilities -- Page 6 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 Bank Peer102 MEMO: SHT TER N CORE FUNDING 10.64 7.85 77 12.81 8.71 77 12.94 9.27 79 23.28 12.00 29.60 9.53 OTHER BORROWINGS > 1 YR ACCEPTANCES & OTHER LIABILITIES 0.37 0.79 13 0.58 0.68 53 0.81 0.72 64 0.95 0.77 1.17 0.79 TOTAL LIABILITIES (INCL MORTG) 92.33 89.51 89 93.61 89.75 97 94.52 89.42 99 93.29 89.42 91.57 89.36 SUBORDINATED NOTES & DEBENTURES 0.00 0.00 99 0.00 0.00 99 0.00 0.00 99 0.00 0.00 0.00 0.00 TOTAL BANK CAPITAL & MIN INT 7.67 10.44 11 6.39 10.25 2 5.48 10.58 0 6.71 10.58 8.43 10.64 TOTAL LIABILITIES & CAPITAL 100.00 100.00 100.01 100.00 100.00 100.00 100.01 100.00 100.00 100.00 MEMO: ALL BROKERED DEPOSITS 7.24 0.15 98 9.44 0.05 98 12.54 0.00 98 20.52 0.08 25.38 0.00 INSURED BROKERED DEP 7.24 0.14 98 9.44 0.05 98 12.54 0.00 98 20.47 0.08 25.31 0.00 DIRECT & INDIRECT INV IN RE 0.00 0.00 88 0.00 0.01 86 0.00 0.00 88 0.00 0.01 0.00 0.01 LOANS HELD FOR SALE 0.00 0.45 48 0.00 0.38 66 0.00 0.20 67 0.00 0.20 0.00 0.63 September 2015 Page 4 of 6

UBPR: Balance Sheet Composition Example 2 Interest Rate Risk Analysis as a Percent of Assets -- Page 9 12/31/20x5 12/31/20x4 12/31/20x3 12/31/20x2 12/31/20x1 Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 Bank Peer102 LONG ASSETS INSTS W/ OPTIONS: MORTGAGE LOANS & PASS THRUS 40.38 41.63 45 35.67 46.65 18 11.54 49.80 1 6.57 46.39 12.41 46.88 LOANS AND SECURITIES OVER 15 YRS 15.18 10.83 70 12.06 13.64 47 7.16 15.41 28 4.31 12.91 6.12 13.50 LOANS AND SECURITIES 5-15 YRS 22.73 15.27 80 19.78 14.13 72 1.92 14.04 5 0.24 12.39 0.99 13.05 OTHER LOANS AND SECURITIES 43.07 43.88 48 48.00 36.28 80 82.52 34.42 99 82.42 40.68 78.46 39.85 LOANS AND SECURITIES OVER 15 YRS 1.95 1.77 66 2.54 1.36 74 10.23 1.24 98 11.82 1.55 13.04 1.44 LOANS AND SECURITIES 5-15 YRS 4.84 6.92 40 2.92 6.28 27 6.66 6.54 54 10.97 7.21 8.24 7.59 TOTAL LOANS & SECURITIES OVR 15 17.13 12.99 65 14.61 15.46 50 17.40 17.14 53 16.13 14.86 19.16 15.29 CMO'S TOTAL 11.84 1.92 93 10.80 1.44 93 0.74 1.17 65 2.71 1.51 1.02 1.73 AVERAGE LIFE OVER 3 YRS 10.69 1.01 96 10.43 0.55 96 0.74 0.64 72 2.42 0.96 1.02 1.17 STRUCTURED NOTES 0.00 0.22 76 0.00 0.04 Expert 88Analysis 0.00 0.01 91 0.44 0.05 0.00 0.07 MORTGAGE SERVICING 0.00 0.05 53 0.00 0.03 73 0.00 0.02 76 0.00 0.03 0.00 0.04 TOTAL 0.00 0.31 39 0.00 0.09 Page 67 9 shows 0.00 that 37.91% 0.06 of the assets 70 are long-term 0.44 mortgage 0.11 loans 0.00 and 0.16 pass-throughs. Page 9 also shows potential IRR exposure from CMOs OVERALL RISK INDICATORS: (11.84% of total assets). AVAILABLE FOR SALE 31.06 22.33 71 31.23 17.38 80 34.44 15.62 92 14.18 17.50 11.94 18.20 HELD TO MATURITY 22.29 5.08 87 18.22 4.95 86 0.00 4.68 37 24.37 5.56 18.86 5.97 OFF BALANCE SHEET 1.35 10.65 6 0.83 8.60 3 2.30 7.73 10 2.06 8.07 1.48 8.30 UNREALIZED APPN/DEPN -0.01 0.04 6 0.14 0.10 73 0.00 0.05 52-1.71 0.00-1.73-0.23 UNREAL APP/DEP % TIER ONE CAP -0.18 0.37 6 2.20 1.12 77 0.00 0.48 48-28.29-0.03-21.30-2.23 CONTRACTUAL MAT/ REPRICE DATA: LOANS/SECURITIES OVER 3 YEARS 67.02 54.69 84 54.92 51.47 54 36.82 53.25 16 42.78 50.95 45.90 53.55 LIABILITIES OVER 3 YEARS 14.62 8.58 80 13.88 5.81 86 21.25 5.03 97 22.51 5.41 17.56 4.88 NET 3 YEAR POSITION 52.40 45.43 71 41.04 44.48 38 15.57 47.48 5 20.28 44.82 28.35 48.10 LOANS/SECURITIES OVER 1 YEAR 75.14 69.61 68 69.88 66.84 54 53.00 67.74 9 55.86 66.36 64.68 67.55 LIABILITIES OVER 1 YEAR 30.41 19.75 85 36.43 17.41 96 44.90 15.72 98 44.71 16.44 36.95 15.72 NET OVER 1 YEAR POSITION 44.73 49.38 32 33.45 48.48 13 8.10 51.42 1 11.15 49.13 27.73 51.20 NON-MATURITY DEPOSITS 42.63 42.93 48 28.70 41.67 13 21.31 38.76 8 20.47 34.44 9.51 34.80 NON-MATURITY DEPS % LONG ASSETS 63.60 82.71 29 52.27 87.91 16 57.88 79.01 29 47.84 74.18 20.71 71.02 NET OVER 3 YEAR POSITION 24.40 11.55 76 26.21 9.46 80 15.51 14.00 53 22.32 16.33 36.40 18.57 AS % TIER 1 CAPITAL: Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 PCT Bank Peer102 Bank Peer102 STRUCTURED NOTES 0.00 2.41 76 0.00 0.51 88 0.00 0.09 91 7.27 0.52 0.00 0.78 MORTGAGE SERVICING (FV) 0.00 0.53 52 0.00 0.37 73 0.00 0.25 75 0.00 0.37 0.00 0.44 TOTAL 0.00 3.31 38 0.00 1.11 66 0.00 0.59 69 7.27 1.24 0.00 1.72 September 2015 Page 5 of 6