7A Analysis of Credit Allowance and Loan Mix a. Rank the mix of your banks loan portfolio. How has the mix of loan types changed and how does it compare to the PG? b. How does the mix inform expected earnings? c. How does the mix inform expected risk?

FRB District/ID_RSSD 10/450856 County: LANCASTER FDIC Certificate #13421 UNION BANK AND TRUST COMPANY; LINCOLN , NE Allowance & Loan Mix-a oCC Charter #0 Analysis of Credit Allowance and Loan Mix-Page 7 11/30/2019 8:02:10 PM Public Report 5Q Trend 9/30/2019 12/31/2018 12/31/2017 12/31/2016 3/31/2019 Analysis Ratios PG 3 PCT PG 3 CT PG 3 CT PG 3 PCT PG 3 PCT BANK BANK BANK BANK BANK Loss Provision to Average Assets 0.21 0.12 77 0.21 0.11 79 0.22 0.12 79 0.15 0.12 69 0.14 0.15 59 Recoveries to Prior Credit Loss 36.95 28.09 44.21 44 23.43 41.27 45 30.33 48.35 43 22.74 55.80 36 64.46 42 Net Loss to Average Total LN&LS 0.07 0.13 43 0.06 0.08 55 0.09 0.10 56 0.11 0.12 58 0.06 0.15 37 Gross Loss to Average Total LN&LS 0.10 0.18 38 0.09 0.13 49 0.13 0.16 47 0.13 0.18 49 0.10 0.23 29 Recoveries to Average Total LN&LS 0.08 0.03 0.05 50 0.03 0.05 43 0.04 0.06 40 0.02 0.06 27 0.04 34 LN&LS Allowance to LN&LS Not HFS 1.62 1.00 89 1.58 1.02 89 1.55 1.01 88 1.51 1.02 86 1.55 1.06 84 1.01 LN&LS Allowance to Total LN&LS 1.59 0.98 1.57 1.00 1.01 90 89 1.55 88 1.51 86 1.55 1.04 85 LN&LS Allowance to Net Losses (X) 24.35 17.58 17.73 12.44 13.59 79 25.10 22.32 70 71 14.59 69 25.13 11.87 83 LN&LS Allowance to Nonaccrual LN&LS (X) 3.40 2.96 12.82 3.64 73 3.15 2.83 73 2.96 66 4.75 2.62 83 2.47 96 Earnings Coverage of Net Losses (X) 37.50 35.96 66 37.79 55.53 55 31.46 48.98 53 21.91 37.40 49 37.95 26.94 75 Net Losses by Type of LN&LS Real Estate Loans 0.03 0.02 0.03 64 0.00 0.02 34 0.02 69 -0.01 0.02 28 0.03 0.03 19 Construction & Land Development 0.00 0.01 35 0.01 -0.01 21 0.03 0.02 87 0.00 -0.03 75 0.05 -0.04 31 1-4 Family Construction 0.00 0.00 93 0.00 -0.03 96 0.00 -0.01 90 0.00 -0.01 84 0.00 -0.01 80 Other Construction & Land 0.00 0.01 32 -0.01 -0.01 19 0.03 0.03 90 0.00 -0.05 81 0.05 0.06 29 Secured by Farmland 0.00 0.00 0.01 85 0.00 0.00 93 0.00 87 0.00 0.00 87 0.00 0.02 86 1-4 Family Residential Loans 0.00 0.03 23 0.01 0.01 20 -0.01 0.02 31 -0.04 0.03 0.01 0.06 18 Home Equity Loans 0.00 0.00 0.00 0.03 63 0.00 0.00 77 0.01 58 0.05 53 0.00 0.05 43 1-4 Family 1st Lien Loans 0.00 0.02 46 0.00 0.01 54 -0.01 0.01 21 -0.07 0.02 2 0.01 0.05 16 0.09 1-4 Family Jr Lien Loans -0.07 0.06 30 -0.09 0.12 28 -0.01 -0.07 41 0.15 0.08 70 0.01 34 Multifamily Loans 0.00 0.00 90 0.00 -0.01 97 0.00 0.00 86 0.00 0.00 83 0.00 0.00 85 Non-Farm Non-Residential Mtg 0.05 0.04 78 0.00 0.01 75 0.05 0.03 77 -0.01 0.02 33 0.04 0.03 10 Owner Occupied Nonfarm Nonresidential 0.00 0.00 0.00 0.13 0.02 86 0.00 80 0.00 0.02 57 0.02 37 0.03 52 Other Nonfarm Nonresidential 0.00 0.02 65 0.00 0.00 82 0.08 0.01 86 -0.01 0.01 23 0.06 0.01 10 RE Loans in Foreign Offices 0.00 N/A 0.00 N/A N/A N/A 0.00 N/A N/A 0.00 N/A N/A N/A 0.00 N/A RE Loans in Foreign Offices N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A Agricultural Loans 0.00 0.03 78 0.00 0.03 84 0.00 0.02 76 0.00 0.06 74 0.00 0.08 72 Commercial and Industrial Loans 0.34 0.06 0.30 7 0.00 0.12 44 0.04 0.20 35 0.26 0.26 66 0.15 46 Loans to Individuals 0.36 0.62 45 0.35 0.60 48 0.34 0.67 44 0.33 0.55 47 0.23 0.58 36 Credit Card Plans 0.63 1.91 37 0.77 2.14 49 2.06 1.77 65 0.74 1.66 39 0.83 1.43 46 Auto Loans 0.52 0.11 85 0.62 -0.04 89 0.60 0.16 88 0.51 0.08 81 0.36 0.09 80 Non-Depository, Other & Muni Loans 0.00 0.33 52 0.00 0.34 56 0.00 0.29 51 0.00 0.27 50 0.00 0.21 55 Financial Institution Loans N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A Loans to Foreign Governments 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A Lease Financing 0.11 0.10 80 0.00 0.10 78 0.00 0.01 71 0.00 0.11 76 0.00 0.14 72 -52.93 Leases to Individuals N/A -3.69 N/A N/A -14.07 N/A N/A 0.12 N/A N/A N/A N/A 127.07 N/A All Other Leases 0.11 0.11 81 0.00 0.09 82 0.00 0.05 77 0.00 0.07 79 0.00 0.11 75 Supplemental Loans to Finance Comml Real Estate N/A 0.02 N/A N/A 0.00 N/A N/A -0.04 N/A N/A 0.00 N/A N/A 0.01 N/A Change: Loan Allowance ($000) Beginning Balance 52,458 52,458 46.792 44,498 41,218 Gross Credit Losses 2,639 782 4,148 3,838 2,770 Memo: Loans HFS Write-down 0 0 0 0 Recoveries 874 243 1,164 630 999 Net Credit Losses 1,765 539 2,984 3,208 1,771 Provision: Loan & Lease Losses 6,607 2,202 8,650 5,502 5,051 Other Adjustments 0 0 0 0 LN&LS Allowance 57,300 54,121 52,458 46,793 44,498 3,407,168 2,944,151 2,790,083 Average Total Loans & Leases 3,469,768 3,248,168 FRB District/ID_RSSD 10/450856 County: LANCASTER FDIC Certificate #13421 UNION BANK AND TRUST COMPANY; LINCOLN , NE Allowance & Loan Mix-a oCC Charter #0 Analysis of Credit Allowance and Loan Mix-Page 7 11/30/2019 8:02:10 PM Public Report 5Q Trend 9/30/2019 12/31/2018 12/31/2017 12/31/2016 3/31/2019 Analysis Ratios PG 3 PCT PG 3 CT PG 3 CT PG 3 PCT PG 3 PCT BANK BANK BANK BANK BANK Loss Provision to Average Assets 0.21 0.12 77 0.21 0.11 79 0.22 0.12 79 0.15 0.12 69 0.14 0.15 59 Recoveries to Prior Credit Loss 36.95 28.09 44.21 44 23.43 41.27 45 30.33 48.35 43 22.74 55.80 36 64.46 42 Net Loss to Average Total LN&LS 0.07 0.13 43 0.06 0.08 55 0.09 0.10 56 0.11 0.12 58 0.06 0.15 37 Gross Loss to Average Total LN&LS 0.10 0.18 38 0.09 0.13 49 0.13 0.16 47 0.13 0.18 49 0.10 0.23 29 Recoveries to Average Total LN&LS 0.08 0.03 0.05 50 0.03 0.05 43 0.04 0.06 40 0.02 0.06 27 0.04 34 LN&LS Allowance to LN&LS Not HFS 1.62 1.00 89 1.58 1.02 89 1.55 1.01 88 1.51 1.02 86 1.55 1.06 84 1.01 LN&LS Allowance to Total LN&LS 1.59 0.98 1.57 1.00 1.01 90 89 1.55 88 1.51 86 1.55 1.04 85 LN&LS Allowance to Net Losses (X) 24.35 17.58 17.73 12.44 13.59 79 25.10 22.32 70 71 14.59 69 25.13 11.87 83 LN&LS Allowance to Nonaccrual LN&LS (X) 3.40 2.96 12.82 3.64 73 3.15 2.83 73 2.96 66 4.75 2.62 83 2.47 96 Earnings Coverage of Net Losses (X) 37.50 35.96 66 37.79 55.53 55 31.46 48.98 53 21.91 37.40 49 37.95 26.94 75 Net Losses by Type of LN&LS Real Estate Loans 0.03 0.02 0.03 64 0.00 0.02 34 0.02 69 -0.01 0.02 28 0.03 0.03 19 Construction & Land Development 0.00 0.01 35 0.01 -0.01 21 0.03 0.02 87 0.00 -0.03 75 0.05 -0.04 31 1-4 Family Construction 0.00 0.00 93 0.00 -0.03 96 0.00 -0.01 90 0.00 -0.01 84 0.00 -0.01 80 Other Construction & Land 0.00 0.01 32 -0.01 -0.01 19 0.03 0.03 90 0.00 -0.05 81 0.05 0.06 29 Secured by Farmland 0.00 0.00 0.01 85 0.00 0.00 93 0.00 87 0.00 0.00 87 0.00 0.02 86 1-4 Family Residential Loans 0.00 0.03 23 0.01 0.01 20 -0.01 0.02 31 -0.04 0.03 0.01 0.06 18 Home Equity Loans 0.00 0.00 0.00 0.03 63 0.00 0.00 77 0.01 58 0.05 53 0.00 0.05 43 1-4 Family 1st Lien Loans 0.00 0.02 46 0.00 0.01 54 -0.01 0.01 21 -0.07 0.02 2 0.01 0.05 16 0.09 1-4 Family Jr Lien Loans -0.07 0.06 30 -0.09 0.12 28 -0.01 -0.07 41 0.15 0.08 70 0.01 34 Multifamily Loans 0.00 0.00 90 0.00 -0.01 97 0.00 0.00 86 0.00 0.00 83 0.00 0.00 85 Non-Farm Non-Residential Mtg 0.05 0.04 78 0.00 0.01 75 0.05 0.03 77 -0.01 0.02 33 0.04 0.03 10 Owner Occupied Nonfarm Nonresidential 0.00 0.00 0.00 0.13 0.02 86 0.00 80 0.00 0.02 57 0.02 37 0.03 52 Other Nonfarm Nonresidential 0.00 0.02 65 0.00 0.00 82 0.08 0.01 86 -0.01 0.01 23 0.06 0.01 10 RE Loans in Foreign Offices 0.00 N/A 0.00 N/A N/A N/A 0.00 N/A N/A 0.00 N/A N/A N/A 0.00 N/A RE Loans in Foreign Offices N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A Agricultural Loans 0.00 0.03 78 0.00 0.03 84 0.00 0.02 76 0.00 0.06 74 0.00 0.08 72 Commercial and Industrial Loans 0.34 0.06 0.30 7 0.00 0.12 44 0.04 0.20 35 0.26 0.26 66 0.15 46 Loans to Individuals 0.36 0.62 45 0.35 0.60 48 0.34 0.67 44 0.33 0.55 47 0.23 0.58 36 Credit Card Plans 0.63 1.91 37 0.77 2.14 49 2.06 1.77 65 0.74 1.66 39 0.83 1.43 46 Auto Loans 0.52 0.11 85 0.62 -0.04 89 0.60 0.16 88 0.51 0.08 81 0.36 0.09 80 Non-Depository, Other & Muni Loans 0.00 0.33 52 0.00 0.34 56 0.00 0.29 51 0.00 0.27 50 0.00 0.21 55 Financial Institution Loans N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A Loans to Foreign Governments 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A Lease Financing 0.11 0.10 80 0.00 0.10 78 0.00 0.01 71 0.00 0.11 76 0.00 0.14 72 -52.93 Leases to Individuals N/A -3.69 N/A N/A -14.07 N/A N/A 0.12 N/A N/A N/A N/A 127.07 N/A All Other Leases 0.11 0.11 81 0.00 0.09 82 0.00 0.05 77 0.00 0.07 79 0.00 0.11 75 Supplemental Loans to Finance Comml Real Estate N/A 0.02 N/A N/A 0.00 N/A N/A -0.04 N/A N/A 0.00 N/A N/A 0.01 N/A Change: Loan Allowance ($000) Beginning Balance 52,458 52,458 46.792 44,498 41,218 Gross Credit Losses 2,639 782 4,148 3,838 2,770 Memo: Loans HFS Write-down 0 0 0 0 Recoveries 874 243 1,164 630 999 Net Credit Losses 1,765 539 2,984 3,208 1,771 Provision: Loan & Lease Losses 6,607 2,202 8,650 5,502 5,051 Other Adjustments 0 0 0 0 LN&LS Allowance 57,300 54,121 52,458 46,793 44,498 3,407,168 2,944,151 2,790,083 Average Total Loans & Leases 3,469,768 3,248,168