FIRST BUSEY CORP /NV/

Busey’s most significant accounting policies are described in“Note 1. Significant Accounting Policies” of Busey’s 2025 Annual Report. Certain of these accounting policies require management to use significant judgment and estimates, which can have a material impact on the carrying value of certain assets and liabilities. Busey considers these policies to be its critical accounting estimates. The judgment and assumptions made are based upon historical experience, future forecasts, or other factors that management believes to be reasonable under the circumstances. Because of the nature of the judgment and assumptions, actual results could differ from estimates, which could have a material effect on Busey’s financial condition and results of operations.

For additional information regarding critical accounting estimates, see the section titled“Critical Accounting Estimates” included in Item 7 of Busey’s 2025 Annual Report. There have been no material changes in Busey’s application of critical accounting estimates since December 31, 2025.