B&N Bank Issued IFRS Consolidated Financial Statements for 2008
OREANDA-NEWS. May 28, 2009. Notwithstanding the global negative trends in economic and financial sectors B&N Bank has successfully mobilized its resources and demonstrated positive financial results in 2008, reported the press-centre of B&N Bank.
Management of the Bank applied a strategy aimed at maintenance of liquidity capable of providing stable position of the Bank regardless of any adverse external conditions. Moreover, the Bank predicted deterioration of the economic situation back in June 2008 and started its methodical work on generation of liquidity reserve and reduction of expenses.
According to Income Statement net profit of the Bank significantly decreased as compared to result of 2007 and amounted to RUB 94.2 mln. Substantial decrease of the net profit is related to conservative policy of the Bank in creation of loan loss provisions in the current economic environment.
Total allowance for impairment losses on interest bearing assets doubled progressing from RUB 1.8 bln. as at 31 December 2007 to RUB 3.7 bln. as of the end of 2008 and 1.7 times exceeded the volume of overdue indebtedness. So, the provisioning rate climbed up to 8.2% as against 4.5% in 2007. Due to this measure and other actions undertaken by the Management Board to support financial stability of the Bank, financial highlights seem positive and adequate. We consider that the Bank’s priority to maintain liquidity and provide comfort to its customers instead of profitability growth in 2008 is a competent strategic decision.
In 2008 net interest income before provision for impairment losses on interest bearing assets increased up to RUB 4.5 bln. against RUB 3.7 bln. in 2007 in relation to expansion of the loan portfolio.
Net non-interest income decreased to RUB 1.3 bln. due to the fact that a loss on operations with securities (amounted to RUB 117 mln.) was fixed. However, taking into consideration the coupon yield and gains from REPO operations (which shall be reclassified in interest income according to IFRS), securities earned profit of RUB 696 mln.
Operating expenses almost remained unchanged and increased only to RUB 4 bln.(2,6%). At the same time staff costs decreased to RUB 1.9 bln. (6.4%). In 2009 the Bank plans to decrease operating expenses not less than 15%.
Total assets of the Bank grew by 12.6% and comprised about RUB 72.5 bln. Loan portfolio (loans to customers) grew by 6% and reached RUB 41 bln. Corporate loan portfolio amounted to RUB 28 bln. and constituted the main share (68%) of the total loan portfolio. Retail loan portfolio also progressed from RUB 12.3 bln. in 2007 to RUB 13.3 bln. as of the end of 2008.
Share of NPLs (calculated on the basis of loans 90+ including the balance of the principal amount till the maturity date) as of the end of 2008 increased from 1.6% to 4.4%. Such growth is caused by reduction of retail loan portfolio (less assets currency revaluation) due to tightening of retail lending policy applied since 1Q2008. The Bank has elaborated and implemented a number of actions to prevent the growth of the problem debt and its collection. In the framework of these measures a program for restructuring of retail loans was developed and efficiency of debt collection at the stages Soft/Hard Collection was improved.
Customer accounts grew by 5% and amounted to RUB 49.7 bln. Basically, such growth was caused by inflow of individual accounts which comprised 71% of the total customer accounts. It should be mentioned that even in the midst of a financial crisis in October 2008 there was no massive deposit outflow at the Bank. Moreover, in November-December the volume of deposit base returned to the pre-crisis level and even surpassed it (RUB 33.4 bln. as of 31 December 2008 vs. RUB 32.9 bln. as of 1 September 2008).
Tier 1 capital amounted to RUB 8.5 bln. with Tier 1 CAR (calculated according to principles employed by the Basle Committee) standing at 14.4%, which demonstrated healthy capitalization of the Bank. In August 2008 the major shareholder of the Bank – Mikail Shishkhanov – provided a subordinated loan for the amount of USD 100 mln. which was included in Tier 2 capital. Thus, total capital of the Bank amounted to RUB 11.4 bln. with CAR standing at 19.3%.
In 2008 branch network of the Bank was expanded by 5 new branches, 14 sub-branches and a purchase of Bashinvestbank in Ufa (Republic of Bashkortostan). As of the end of 2008 the Bank’s sales network included 28 branches, 20 Moscow sub-branches, 53 regional sub-branches, 15 rep offices and 8 operating and exchange points.
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