Financial Results slide image

Financial Results

Q1 F2024 Revenue Idiosyncratic items impacting the quarter Insurance Revenue ($MM) 218 81 (52) Q1'23 Q4'23 Q1'24 BMO Capital Markets Revenue teb² ($MM) 1,699 606 1,093 1,651 706 945 1,589 637 952 Q1'23 Q4'23 Q1'24 Global Markets Investment and Corporate Banking Contributed 2% Y/Y and (2)% Q/Q to total bank revenue growth Y/Y increase and Q/Q decrease both driven by market-related impacts reflecting the transition to IFRS 17 Fiscal 2023 quarterly results are not necessarily representative of our future earnings profile Contributed (2)% Y/Y and (1)% Q/Q to total bank revenue growth Global Markets down Y/Y and Q/Q on lower trading revenue, including the impact of the proposed elimination of the tax deductibility of certain Canadian dividends² I&CB up Y/Y and down Q/Q reflecting underwriting and advisory activity (2) Q1'23 (2,019) Corporate Services Revenue ($MM) (67) Q4'23 (81) Adjusted¹ (299) Q1'24 (477) Reported Contributed (4)% Y/Y and (3)% Q/Q to total bank revenue growth Down Y/Y mainly due to higher earnings on the investment of capital in the prior year, in advance of closing Bank of the West, as well as the impact of treasury-related activities Down Q/Q due to the impact of market volatility on hedge positions, lower net accretion of purchase accounting fair value marks and lower securities gains Prior period amounts have been reclassified to conform with the current period presentation, including the retrospective application of IFRS 17 1 Adjusted results and measures are non-GAAP. See slide 37 for more information and slide 38 for adjustments to reported results 2 BMO Capital Markets revenue stated on taxable equivalent basis (teb). These teb adjustments (Q1'24 $19MM, Q4'23 $86MM, Q1'23 $70MM) are offset in Corporate Services. On November 30, 2023, the Canadian government introduced a bill in Parliament containing a number of measures, including a rule that would, in certain circumstances, deny deductions for dividends that are received after 2023. Beginning January 1, 2024, we did not take the deduction for certain Canadian dividends due to the proposed legislation, and as a result, we no longer report this revenue on a taxable equivalent basis. For further information, refer to the Other Regulatory Developments section in BMO's First Quarter 2024 Report to Shareholders BMOM . Financial Results ⚫ February 27, 2024 9
View entire presentation