Earnings Estimates

Non-Interest Income – Bank represents the sum of:
Fees & Commissions From Operations
Commissions/Fees From Securities Activities
Insurance Commissions, Fees & Premiums
Credit Card Fees
Fees for Other Customer Services
Real Estate Operation Gain
Dealer Trading Account Profit
Investment Securities Gains
Foreign Currency Gains
Unrealized Gains
Minimum Pension Liability Gain
Other Unusual Income
Other Revenue

Non-Performing Loans represents loans that are in default or close to being in default.

Unusual Expense (Income) represents the sum of:
(Gain) Loss on Sale of Assets, Supplemental
Impairment-Assets Held for Sale, Supplemental
Impairment-Assets Held for Use, Supplemental
Litigation Charge, Supplemental
Purchased R&D Written-Off, Supplemental
Restructuring Charge, Supplemental
Other Unusual Expense (Income), Supplemental
Non-Recurring Items, Total.

Normalized Earnings before Interest and Taxes represents the sum of:
Operating Income
Interest Expense (Income), Net Operating
Unusual Expense (Income)
Loss (Gain) on Sale of Assets – Operating.

Normalized Earnings before Interest, Taxes, Depreciation and Amortization represents the sum of:
Operating Income
Interest Expense (Income), Net Operating
Unusual Expense (Income)
Loss (Gain) on Sale of Assets – Operating
Depreciation, Supplemental
Amortization of Acquisition Costs, Supplemental
Amortization of Intangibles, Supplemental.

Normalized Income After Taxes represents income after taxes excluding nonrecurring charges and/or credits and the related tax effects of excluding the non-recurring charges and/or credits. It is calculated by subtracting Income Taxes Except Impact of Special Items from Normalized Income Before Taxes.

Normalized Income Available to Common represents the sum of Normalized Income After Taxes and Total Adjustments to Net Income.

Normalized Income Before Taxes represents income before taxes excluding nonrecurring charges and/or credits. It represents the sum of Income Before Tax and Total Special Items.

Notes Receivable – Long Term represents long-term notes receivable, excluding the current portion of the long-term receivables. When a company reports its assets without segregation between current and non-current, all notes receivable are classified as Notes Receivable – Long Term.

Notes Payable/Short-Term Debt represents short-term bank borrowings and notes payable that are issued to suppliers.