WesBanco (WSBC)

NON-GAAP MEASURES

The Annual Report on Form 10-K contains financial information other than that provided by accounting principles generally accepted in the United States of America (“GAAP”). WesBanco’s management believes these non-GAAP measures, which exclude the effects of merger-related and restructuring expenses, other-than-temporary impairment losses and gain on sale of branches are essential to a proper understanding of the operating

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results of WesBanco’s core business largely because they allow investors to see clearly the performance of WesBanco without these items included in certain key financial ratios. These non-GAAP measures are not a substitute for operating results determined in accordance with GAAP nor do they necessarily conform to non-GAAP performance measures that may be presented by other companies. These non-GAAP measures should not be compared to non-GAAP performance measures of other companies.

NON-GAAP MEASURES

The Annual Report on Form 10-K contains financial information other than that provided by accounting principles generally accepted in the United States of America (“GAAP”). WesBanco’s management believes these non-GAAP measurements, which exclude the effects of merger-related and restructuring expenses, are essential to a proper understanding of the operating results of WesBanco’s core business largely because they allow investors to see clearly the performance of WesBanco without the restructuring charges included in certain key financial ratios. These non-GAAP measurements are not a substitute for operating results determined in accordance with GAAP nor do they necessarily conform to non-GAAP performance measures that may be presented by other companies. These non-GAAP measures should not be compared to non-GAAP performance measures of other companies.