UBA IFRS Financial Statements 30 Sept 2012.xlsx - The Nigerian ...

Consolidated and Separate Statements of Comprehensive Income
In millions of Nigerian Naira
Gross earnings 168,200
Interest income 2 114,836
Interest expense 2 (45,130)
Net interest income 69,706
Fee and commission income 3 36,434
Fee and commission expense 4 (1,267)
Net fee and commission income 35,167
Net trading income 5 12,631
Other operating income 6 4,299
Total non-interest income 52,097
Operating income 121,803
Net impairment gain/(loss) on financial assets 7 (2,167)
Net operating income after net impairment loss on financial assets 119,636
Personnel expenses 0 (25,525)
Depreciation and amortisation (6,813)
Other operating expenses 0 (42,677)
Exceptional charges on sale of loans to AMCON & other losses
-
Total operating expenses (75,015)
Share of profit/(loss) of equity accounted investees 238
Profit/(loss) before income tax 44,859
Income tax expense 8 (5,740)
Profit/(loss) for the period 39,119
Other comprehensive income, net of income tax
Foreign currency translation differences for foreign operations (953)
Fair Net change value losses in fair on value available-for-sale investments (250)
Other comprehensive income for the period (1,203)
Total comprehensive income for the period 37,916
Profit attributable to:
Equity holders of the Bank 37,785
Non-controlling interest 1,334
Profit/(loss) for the period 39,119
Total comprehensive income/loss) attributable to:
Equity holders of the Bank 35,596
Non-controlling interest 2,320
Total comprehensive income/(loss) for the period 37,916
United Bank for Africa Plc
Un-audited Results
Notes Group Bank Group Bank Group Bank
9 months to 9 months to 12 months to
Sep. 2012 Sep. 2011 Dec. 2011
131,728
94,862
(38,300)
56,562
26,828
(1,265)
25,563
7,858
2,180
35,601
92,163
(2,848)
89,315
(17,547)
(5,262)
(32,287)
-
(55,096)
-
34,219
(4,442)
29,777
(5)
(255)
(260)
29,517
29,777
-
29,777
29,517
-
29,517
138,504
94,600
(33,245)
61,355
34,201
(1,175)
33,026
6,725
2,978
42,729
104,084
(17,159)
86,925
(27,927)
(7,523)
(42,304)
-
(77,754)
252
9,423
(2,038)
7,385
835
-
835
8,220
8,413
(1,028)
7,385
7,268
952
8,220
109,716
80,449
(28,689)
51,760
25,218
(1,169)
24,049
2,478
1,571
28,098
79,858
(16,393)
63,465
(20,283)
(5,980)
(32,797)
-
(59,060)
-
4,405
(393)
4,012
-
-
-
4,012
4,012
-
4,012
4,012
-
4,012
177,496
113,378
(46,125)
67,253
42,323
(2,315)
40,008
11,857
9,938
61,803
129,056
(11,287)
117,769
(37,847)
(10,386)
(57,545)
(36,851)
(142,629)
(9)
(24,869)
15,891
(8,978)
1,446
-
1,446
(7,532)
(9,805)
827
(8,978)
(8,359)
827
(7,532)
134,306
94,778
(40,862)
53,916
30,767
(2,308)
28,459
5,998
2,763
37,220
91,136
(5,697)
85,439
(27,410)
(8,180)
(45,442)
(36,851)
(117,883)
-
(32,444)
18,179
(14,265)
-
-
-
(14,265)
(14,265)
-
(14,265)
(14,265)
-
(14,265)