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Investor Presentaiton

CAL Bank HY 2014 - Group Income Statement Key Items (GHS '000) HY 2014 HY 2013 Y/Y Change Net Interest Income 79,422 69,298 14.6% Net Fees & Commissions 26,473 14,731 79.7% Net Trading Income Other Income Total Income 26,878 8,540 214.7% 6,906 7,644 (9.7)% 139,678 100,213 39.4% Credit Loss Expenses (6,789) (8,763) 22.5% Total Operating Expenses (45,177) (35,385) (27.7)% Profit before tax Profit after tax 87,712 56,065 56.4% 61,483 42,140 45.9% CAL Bank Bank on our Service Key Highlights Net Interest Income growth of 14.6% y/y attributable to a 90% growth in interest- bearing assets ■ Significant contribution from Net Trading Income, up 214.7% y/y, driven largely by increased customer and proprietary trade volumes and international trade volumes Total Operating Expenses growth of 27.7% y/y compares favorably to 39.4% growth in Total Income ■ Staff costs formed 61.2% of Total Operating Expenses in H1 2014, in line with previous year H1 2013 (61.3%) Key Ratio HY 2014 HY 2013 Change Credit Loss Expense decreased by 22.5% Cost to income ratio 32.3% 35.3% 8.4% Interest expense to Interest income 48.6% 45.2% (7.5)% 45.9% y/y growth in Profit after tax Net Interest Margin 10.7% 14.3% (26.7)% Half-Year 2014 Investor Presentation - August, 2014 11
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