logo

Hot News show next Hot News


Santander BanCorp Reports Earnings of $24.2 Million for the First Semester and $6.5 Million for the Second Quarter of 2008
Friday, August 08, 2008 7:02 AM
Symbols: SBP
enter symbol
enter search string

Bookmark This Article
    SAN JUAN, Puerto Rico, Aug. 8 /PRNewswire-FirstCall/ -- Santander BanCorp
(NYSE: SBP; LATIBEX: XSBP) ('the Corporation') reported a net income of $24.2
million and $6.5 million for the six-month and three-month periods ended June
30, 2008, compared with net income of $15.8 million and $4.1 million for the
same periods in 2007. For the six and three months ended June 30, 2008 and
2007, net income and other selected financial information, as reported are the
following:

                                      Six months ended     Three months ended
    ($ in thousands, except
     earnings per share)             30-Jun-08 30-Jun-07   30-Jun-08 30-Jun-07
       Net Income                     $24,238  $15,825      $6,516    $4,096
       EPS                              $0.52    $0.34       $0.14     $0.09
       ROA                              0.53%    0.35%       0.28%     0.18%
       ROE                              8.66%    5.42%       4.58%     2.76%
       Efficiency Ratio (*)            58.64%   64.06%      65.55%    65.78%
       Net Interest Margin, on a tax
        equivalent basis                4.23%    3.86%       4.34%     3.79%

    (*) Operating expenses divided by net interest income on a tax equivalent
        basis, plus other income excluding gain on sale of securities, gain on
        equity securities and extinguishment of liabilities and derivatives.

The Corporation's financial results for the semester and quarter ended June 30, 2008 were impacted by the following:

-- The provision for loan losses increased $25.2 million or 47.7% for the semester ended June 30, 2008 compared to the same period in 2007 and $7.7 million or 24.9% for the quarter ended June 30, 2008 compared to the same period in the prior year. The allowance for loan losses of $186.9 million as of June 30, 2008 represented 2.74% of total loans, 67.11% of non-performing loans and 114.66% of non-performing loans excluding loans secured by real estate. The increase in the provision for loan losses reflects the current recessionary cycle in Puerto Rico affecting the loan portfolio, including construction and commercial loans;

-- The provision for loan losses represented 134.28% and 125.15% of the net charge-offs for the six and three months ended June 30, 2008;

-- The Corporation experienced an increment of 37 basis points in net interest margin, on a tax equivalent basis, to 4.23% for the semester ended June 30, 2008 versus 3.86% for the same period in 2007 and an increment of 55 basis points to 4.34% for the quarter ended June 30, 2008 compared to 3.79% for the same quarter in 2007.

-- Non-interest income for the six months ended June 30, 2008 increased $17.4 million or 26.4% as compared to the same period in prior year, basically due to higher broker-dealer, asset management and insurance fees of $9.6 million, an increase in gains on sale of securities of $2.6 million, an increase in gain on derivatives of $2.1 million and a gain of $8.6 million on the sale of a portion of the Corporation's investment in Visa, Inc. in connection with its initial public offering. These increases were partially offset by a decrease in gain on sale of loans of $2.1 million and an unfavorable valuation adjustment of $4.0 million for loans held for sale recorded through earnings for the semester ended June 30, 2008. The non- interest income for the quarter ended June 30, 2008 remained basically flat when compared with the same quarter in prior year.

-- Operating expenses experienced an increase of $1.9 million or 1.3% and $2.5 million or 3.4% for the semester and quarter ended June 30, 2008, respectively, when compared to the same periods in 2007;

-- During the quarter ended June 30, 2008, the Corporation sold certain impaired loans to an affiliate for $91.3 million in cash. These loans had a net book value of $91.3 million comprised of an outstanding principal balance of $96.8 million and a specific valuation allowance of $5.5 million. The type of loans by net book value was $76.8 million in construction loans and $14.5 million in commercial loans. No gain or loss was recognized on this transaction.

-- The common stock dividend for the six-month period ended June 30, 2008 was $0.20 resulting in a current annualized dividend yield of 3.77%.

Net Interest Income

The Corporation's net interest income for the six months ended June 30, 2008 was $175.6 million, an increase of $18.0 million, or 11.5%, compared with $157.6 million for the six months ended June 30, 2007. For the six-month period ended June 30, 2008, net interest margin, on a tax equivalent basis, was 4.23% compared to net interest margin, on a tax equivalent basis, of 3.86% for the same period in 2007, a 37 basis points increase. This improvement was mainly due to a decrease in interest expense of $40.9 million or 23.0% when compared with the same period in the prior year. The average cost of funds on interest-bearing liabilities experienced a decrease of 113 basis points from 4.77% for the first semester ended June 30, 2007 to 3.64% for the same period in 2008. This was influenced by the reduction in federal funds rates made by the Federal Reserve since June 2007 which resulted in a lower cost of short term borrowings. Interest income, on a tax equivalent basis, reflected a reduction of $24.7 million or 7.3% for the six months ended June 30, 2008 compared to the same period in 2007 mainly due to decreases of $17.3 million or 5.7% in interest income on loans and $7.3 million or 20.4% in interest income on investment securities, reflecting a 61 basis points decrease in yield on the average interest-earning assets.

The average interest-earning assets at June 30, 2008 increased $4.1 million when compared with figures reported at June 30, 2007. This change was composed of an increase of $152.9 million in average interest bearing deposits partially offset by a decrease of $117.1 million in average investment securities due to a sale of $125 million of investment securities available for sale during the first quarter of 2008. There was a decrease of $31.7 million in average net loans for the six months ended June 30, 2008 compared with the same period in 2007. The decrease in average net loans was due to decreases in the leasing and construction loans portfolios of $38.4 million and $34.4 million, respectively. The decrease in construction loans was due to the sale of $82.9 million to an affiliate during the quarter. These decreases were partially offset by increases of $16.4 million in average consumer loans, $14.6 million in average mortgage loans and $68.6 million in average commercial loans.

The increase in average interest-bearing liabilities of $52.1 million for the six-month period ended June 30, 2008, was driven by an increase in average total interest-bearing deposits of $319.7 million offset by a decrease in average borrowings of $243.8 million when compared to the six-month period ended June 30, 2007. The increase in average total interest-bearing deposits was composed of $203.8 million and $173.3 million in average other time deposits and average brokered deposits, respectively, offset by a $57.3 million decrease in average savings and NOW accounts. The decrease in average borrowings of $243.8 million was composed of a decrease in average federal funds and other borrowings of $419.0 million mainly due to the payment of the outstanding indebtedness incurred under a bridge facility agreement among the Corporation, Santander Financial Services, Inc. (a wholly-owned subsidiary of the Corporation operating under the trade name 'Island Finance') and National Australia Bank Limited. Average Federal Home Loan Bank (FHLB) advances reflected an increase of $380.6 million offset by reductions in average repurchase agreements of $204.8 million. There was also an increase in average term notes of $22.3 million for the semester ended June 30, 2008 compared with the same period in 2007.

The Corporation's net interest income for the three months ended June 30, 2008 reached $91.0 million compared with $78.2 million for the same period in 2007, reflecting an increase of $12.8 million, or 16.4%. The interest margin, on a tax equivalent basis, reflected an increase of 55 basis points from 3.79% for the quarter ended June 30, 2007 to 4.34% for the quarter ended June 30, 2008. The 55 basis points increase in net interest margin, on a tax equivalent basis, was mainly due to a decrease in interest expense of $27.7 million or 30.7% when compared with the same period the prior year. This reduction was due to a decrease in average cost of 149 basis points from 4.78% to 3.29% for the quarter ended June 30, 2008, reflecting the Federal Reserve's interest rate cuts. This decrease was offset by a 77 basis points decrease in yield on the average interest-earning assets. Interest income, on a tax equivalent basis, reflected a reduction of $15.9 million or 9.3% for the quarter ended June 30, 2008 from $170.3 million for the quarter ended June 30, 2007 to $154.4 million for the quarter ended June 30, 2008 mainly due $12.2 million or 8.11% decrease in interest income on average loans.

For the three months ended June 30, 2008, average interest-earning assets increased $53.3 million when compared to same period the prior year. This improvement was mainly due to an increase of $290.9 million or 220.8% in average interest-bearing deposits partially offset by decreases of $165.3 million or 2.4% in average net loans and $72.3 million or 5.0% in average investment securities due to a sale of $125 million of investment securities available for sale during the first quarter of 2008. The decrease in average net loans was driven principally by an $85.4 million decrease in average construction loans as a result of the sale of loans with a principal value of $82.9 million to an affiliate and a $36.7 million decrease in average lease financing portfolio. Also there was an increase in average allowance for loan losses of $58.3 million for the quarter. Average commercial loans reflected an increase of $14.9 million for the quarter ended June 30, 2008 compared with the quarter ended June 30, 2007.

The $69.6 million increase in average interest-bearing liabilities for the quarter ended June 30, 2008, was driven by an increase in average other time deposits and average brokered deposits of $484.5 million and $363.8 million, respectively. The increase in average interest bearing deposits was offset by $759.1 million decrease in average borrowings and $22.4 million in average term notes. The reduction in average borrowings was driven by decreases of $713.9 million in average federal funds purchased and other borrowings, $189.1 million in average commercial paper and $180.5 in average securities sold under agreements to repurchase. These decreases were partially offset by an increase in average FHLB advances of $324.5 million for the quarter ended June 30, 2008 compared with the same period in 2007.

Provision for Loan Losses

The Corporation's provision for loan losses increased $25.2 million or 47.7% from $52.9 million for the six months ended June 30, 2007 to $78.1 million for the same period in 2008 and $7.7 million or 24.9% for the quarter ended June 30, 2008 when compared with the same period in prior year. The increase in the provision for loan losses was due primarily to increases in non-performing loans due to the deterioration in economic conditions in Puerto Rico, requiring the Corporation to increase the level of its allowance for loan losses. There was an increase of $142.6 million in past-due loans (non- performing loans and accruing loans past-due 90 days or more) which reached $289.8 million as of June 30, 2008, from $147.3 million as of June 30, 2007, and $301.6 million as of December 31, 2007. Non-performing loans were $278.5 million as of June 30, 2008, an increase of $141.5 million or 103.3%, compared to non-performing loans as of June 30, 2007.

Other Income

For the six months ended June 30, 2008, other income reached $83.4 million, a $17.4 million or 26.4% increase when compared to $66.0 million for the same period in 2007. For the quarter ended June 30, 2008, other income remained basically flat when compare to the figures reported for the same period the prior year. The other income was impacted by the following:

-- Broker-dealer, asset management and insurance fees reflected an increase of $ 9.6 million for the six-month period ended June 30, 2008, due to increases in broker-dealer and asset management fees of $12.1 million partially offset by a decrease of $2.5 million in insurance fees due to a reduction in credit life commissions generated from the Island Finance operation. For the quarter ended June 30, 2008, the $4.6 million increase in broker-dealer and asset management fees was partially offset by a $0.7 million decrease in insurance fees. The broker-dealer operation is carried out through Santander Securities Corporation ('Santander Securities'), a wholly-owned subsidiary of the Corporation, whose business includes securities underwriting and distribution, sales, trading, financial planning and securities brokerage services. In addition, Santander Securities provides investment management services through its wholly-owned subsidiary, Santander Asset Management Corporation. The broker-dealer, asset management and insurance operations contributed 50.35% and 64.48% to the Corporation's other income for the semester and quarter ended June 30, 2008, respectively, and 49.07% and 50.39% to the semester and quarter ended June 30, 2007.

-- There was an increase in gain on sale of securities available for sale of $2.6 million for the six months ended June 30, 2008 due to the sale of $125 million in securities during the first quarter of 2008, partially offset by a loss of $0.4 million on the extinguishment of certain repurchase agreements that were funding part of the securities sold.

-- The Corporation reported an increase in gain on derivative instruments of $2.1 million for the six months ended June 30, 2008 compared with the same period during the prior year due to the net effect of incorporating the Corporation's credit risk in the derivative fair value calculation methodology pursuant the adoption of SFAS 157. For the quarter ended June 30, 2008, there was an increase in losses on derivative instruments of $1.9 million when compared with the quarter ended June 30, 2007 mostly resulting from a loss of $1.7 million arising from the credit risk component incorporated into the fair value calculation of a subordinated note recognized during the quarter pursuant to SFAS.

-- There were decreases in gain on sale of residential mortgage loans of $2.1 million and $1.2 million in gain on sale of residential mortgage loans for the six-month and three-month periods ended June 30, 2008, respectively, compared with the same periods the prior year, due to a decrease in mortgage loans sold of $87.8 million and $35.9 million for the semester and quarter ended June 30, 2008, respectively compared with the same period in 2007

-- During the first quarter of 2008 a gain of $8.6 million on the sale of part of the investment in Visa, Inc. in connection with its initial public offering was recognized through earnings.

-- An unfavorable valuation adjustment of $4.0 million and $2.2 million for loans held for sale was recorded through earnings for the semester and quarter ended June 30, 2008.

Operating Expenses

The Corporation's operating expenses reflected increases of $1.9 million and $2.5 million for the six-month and three-month periods ended June 30, 2008 when compared with six-month and three-month periods ended June 30, 2007. The variances in operating expenses are described below:

-- During the first semester of 2008, total salaries and other employee benefits reflected a decrease of $4.4 million compared with the same period the prior year. A $10.4 million decrease in expense for stock incentive plans was partially offset by an increase of $5.3 million in other compensation. The increase in other compensation is mainly due to a $5.4 million increment in commissions and bonuses. For the quarter ended June 30, 2008, total salaries and other employee benefits decreased $2.5 million compared with the quarter ended June 30, 2007. This decrease was mainly due to a $4.9 million reduction in stock incentive plans expense partially offset by $2.0 increase in other employee benefits.

-- The Corporation's non-personnel expenses increased $6.3 million and $5.0 million for the six months and three months ended June 30, 2008 compared with the same period in prior year. There were increases of $3.0 million in EDP servicing expenses, amortization and technical services mainly due to an increase in technical assistance expense charged by affiliates for software development; $2.8 million in professional fees principally due to an increment in consulting fees regarding the adoption of new accounting pronouncements and review of other operational procedures; $2.0 million in FDIC assessment due to the 2007 assessment systems implemented under the Federal Deposit Insurance Reform Act of 2005 ('the Reform Act') that imposed insurance premiums based on factors such as capital level, supervisory rating, certain financial ratios and risk information; $1.7 million in occupancy cost due to the sale and leaseback of the Corporation's two principal properties in December 2007; and $1.8 million in other taxes. These increases were partially offset by a $4.2 million decrease in business promotion expenses and a $1.9 million decrease in credit card expenses due to the sale of the Corporation's merchant business during the first quarter of 2007.

-- For the quarter ended June 30, 2008, non-personnel expenses increased $5.0 million compared with the quarter ended June 30, 2007. This increment was due to increases in EDP servicing expenses, amortization and technical services of $2.2 million, professional fees of $1.9 million, other taxes of $1.5 million, FDIC assessment due of $1.0 million and occupancy cost of $0.9 million. These increases were partially offset by $2.7 million decrease in business promotion.

The Efficiency Ratio, on a tax equivalent basis, for the six months ended June 30, 2008 and 2007 was 58.64% and 64.06%, respectively, reflecting an improvement of 542 basis points. For the six months ended June 30, 2008 there was a decrease of $10.4 million in compensation expense due to a favorable change in Long Term Incentive Plan valuation and because the majority of the options granted were exercised under this plan during the six months ended June 30, 2008, which result in no additional valuation adjustments.

The Efficiency Ratio, on a tax equivalent basis, for the three months ended June 30, 2008 and 2007 was 65.55% and 65.78%, respectively, reflecting an improvement of 23 basis points. For the three months ended June 30, 2008 there was a decrease of $4.9 million in compensation expense mostly attributed to the fact that during 2007 Banco Santander, S.A. (the 'Santander Group', the Corporation's majority shareholders) granted 100 shares of its stock to all employees of the Santander Group as part of the celebration of its 150th anniversary and during the quarter ended June 30, 2008 the majority of the options granted to certain employees under a Long Term Incentive Plan sponsored by the Santander Group were exercised, which resulted in no additional valuation adjustments. Further, there a favorable change in Long Term Incentive Plan valuation occurred during the quarter ended June 30, 2008.

Balance Sheet

The Corporation's assets reached $8.8 billion as of June 30, 2008, a 3.5% or $321.5 million decrease compared to total assets of $9.2 billion at December 31, 2007 and a 3.9% or $357.4 million decrease compared to total assets of $9.2 billion at June 30, 2007. This reduction was mainly due to a decrease in net loan portfolio of $286.4 million as of June 30, 2008 compared with December 31, 2007 and a decrease of $140.8 million in investment securities due to the sale of $125 million of certain investment securities available for sale during the first quarter of 2008. These decreases were partially offset by an increase in cash and cash equivalents of $118.6 million.

Loans

The following table reflects the period end loan balances, including loans held for sale, as June 30, 2008 and 2007 and December 31, 2007:


                                                             June08  / June07
                                       Jun-08      Jun-07     $ Var    % Var
                                                             ($ in thousands)
    Commercial:
      Retail                        $1,796,136   1,883,252   $(87,116)  -4.6%
      Corporate                        689,610     632,129     57,481    9.1%
      Construction                     383,704     500,328   (116,624) -23.3%
                                     2,869,450   3,015,709   (146,259)  -4.8%
    Consumer:
      Consumer                         649,560     670,367    (20,807)  -3.1%
      Consumer finance                 606,327     613,924     (7,597)  -1.2%
                                     1,255,887   1,284,291    (28,404)  -2.2%
    Mortgage (mainly residential,
     including loans held for sale)  2,686,556   2,710,573    (24,017)  -0.9%
    Gross Loans                      6,811,893   7,010,573   (198,680)  -2.8%
    Allowance for loan losses         (186,889)   (127,916)   (58,973)  46.1%
    Net Loans                       $6,625,004  $6,882,657  $(257,653)  -3.7%

                                                              Jun08 / Dec07
                                              Dec-07        $ Var      % Var
    Commercial:
      Retail                                $1,857,361     $(61,225)    -3.3%
      Corporate                                765,310      (75,700)    -9.9%
      Construction                             484,237     (100,533)   -20.8%
                                             3,106,908     (237,458)    -7.6%
    Consumer:
      Consumer                                 674,349      (24,789)    -3.7%
      Consumer finance                         611,113       (4,786)    -0.8%
                                             1,285,462      (29,575)    -2.3%
    Mortgage (mainly residential,
     including loans held for sale)          2,685,962          594      0.0%
    Gross Loans                              7,078,332     (266,439)    -3.8%
    Allowance for loan losses                 (166,952)     (19,937)    11.9%
    Net Loans                               $6,911,380    $(286,376)    -4.1%

The net loan portfolio, including loans held for sale, reflected a decrease of $286.4 million or 4.1%, reaching $6.6 billion at June 30, 2008, compared to the figures reported as of December 31, 2007, and a decrease of $257.7 million or 3.7%, when compared to June 30, 2007. The reduction in net loan portfolio was basically due to the sale of $96.8 million of certain impaired commercial and construction loans to an affiliate and repayments of approximately of $226.3 million in the retail and corporate loan portfolio during the six months ended June 30, 2008. The mortgage loan portfolio, at June 30, 2008, remained basically flat when compared to December 31, 2007 and reflected a decrease of $24.0 million when compared to June 30, 2007. Residential mortgage loan origination for the semester ended June 30, 2008 was $214.9 million, $127.4 million or 37.2% less than the $342.3 million originated during the same period in 2007. Total mortgage loans sold and securitized during the six months ended June 30, 2008 were $96.0 million compared to $167.2 million during the same period in 2007. The consumer loan portfolio (including consumer finance) also reflected a decrease of $29.6 million or 2.3% as of June 30, 2008, compared to December 31, 2007. Compared to June 30, 2007, the consumer loan portfolio reflected a decrease of $28.4 million or 2.2%. The commercial loan portfolio (including leasing) decreased $136.9 million or 5.2% and $29.6 million or 1.2% compared with December 31, 2007 and June 30, 2007, respectively.

Allowance for Loan Losses

The following table sets forth an analysis of the allowance for loan losses during the periods indicated:


                                      For the six months  For the three months
                                             ended               ended
                                       June 30,  June 30,  June 30,  June 30,
                                         2008      2007      2008      2007
                                          (Dollars in         (Dollars in
                                           thousands)          thousands)
    Balance at beginning of period     $166,952  $106,863  $179,150  $115,171
    Provision for loan losses            78,090    52,874    38,515    30,850
                                        245,042   159,737   217,665   146,021
    Losses charged to the allowance      60,055    34,026    31,703    18,917
    Recoveries                           (1,902)   (2,205)     (927)     (812)
    Net loans charged-off                58,153    31,821    30,776    18,105
    Balance at end of period           $186,889  $127,916  $186,889  $127,916

The Corporation's allowance for loan losses was $186.9 million or 2.74% of period-end loans at June 30, 2008, a 92 basis point increase compared to $127.9 million, or 1.82% of period-end loans at June 30, 2007. The $186.9 million in the allowance for loan losses is comprised of $117.3 million related to commercial banking and $69.6 million to the consumer finance operations, with a provision for loan losses of $48.1 million and $30.0 million for each respective segment for the six months ended June 30, 2008. At June 30, 2007, the $127.9 million in the allowance for loan losses is comprised of $68.0 million related to commercial banking and $59.9 million to the consumer finance operations, with a provision for loan losses of $18.8 million and $34.1 million for the same period for each respective segment.

The increment in the allowance for loan losses to period-end loan was due to the increase in non-performing loans and loans past due 90 days or more of $142.6 million from $147.3 million at June 30, 2007 to $289.8 million at June 30, 2008.

The ratio of allowance for loan losses to non-performing loans and accruing loans past due 90 days or more was 64.48% and 86.87% at June 30, 2008 and June 30, 2007, respectively, a decrease of 22.39 percentage points. At June 30, 2008, this ratio increased 9.12 percentage points when compared to 55.36% at December 31, 2007. Excluding non-performing mortgage loans (for which the Corporation has historically had a minimal loss experience) this ratio was 107.18% at June 30, 2008 compared to 181.39% as of June 30, 2007 and 79.51% as of December 31, 2007.

The annualized ratio of net charge-offs to average loans for the six-month period ended June 30, 2008 was 1.66%, increasing 74 basis points from 0.92% for the same period in 2007. This change was due to an increment in net charge-offs of $26.3 million during 2008 when compared with the same period in 2007.

At June 30, 2008, impaired loans (loans evaluated individually for impairment) with related allowance amounted to approximately $184.0 million and $30.9 million, respectively. At December 31, 2007 impaired loans with related allowance amounted to $205.6 million and $25.6 million, respectively.

Non-performing Assets and Past Due Loans

The following table presents the major categories of non-performing loans and the variances for the periods indicated:


                                                             Var       Var
                                                            Jun08/    Jun08/
                              Jun-08    Dec-07    Jun-07    Jun07     Dec07
                                             ($ in thousands)
    Past-due loans:
      Non performing loans:
      Residential Mortgage   $105,062   $80,805   $65,923   $39,139   $24,257
      Consumer                 13,569    10,818     8,513     5,056     2,751
      Consumer finance         34,337    37,412    33,615       722    (3,075)
      Commercial,
      construction and other  125,512   165,403    28,914    96,598   (39,891)
                              278,480   294,438   136,965   141,515   (15,958)
      Accruing loans past-due
       90 days or more         11,369     7,162    10,293     1,076     4,207
    Total past due loans     $289,849  $301,600  $147,258  $142,591  $(11,751)

As of June 30, 2008, the Corporation's total non-performing loans (excluding other real estate owned) reached $278.5 million or 4.09% of total loans from $294.4 million or 4.16% of total loans as of December 31, 2007 and from $137.0 million or 1.95% of total loans as of June 30, 2007. The Corporation's non-performing loans reflected an increase of $141.5 million or 103.3% compared to non-performing loans as of June 30, 2007 and a decrease of $16.0 million or 5.4% compared to non-performing loans as of December 31, 2007. The increase in non-performing loans was principally due to the $87.5 million increase in nonperforming construction loans and the $39.1 million increase in non-performing residential mortgages when compared to June 30, 2007. Compared to December 31, 2007, the increase was composed mainly of increases in non-performing residential mortgages of $24.3 million or 30.0% partially offset by $49.6 million decrease in non-performing construction loans mainly due to the sale of $82.9 million of certain impaired construction loans to an affiliate.

Liabilities

The Corporation's total liabilities reached $8.3 billion as of June 30, 2008, reflecting a decrease of $346.1 million compared to December 31, 2007. This reduction in total liabilities was principally due to a decrease in total borrowings (comprised of federal funds purchased and other borrowings, securities sold under agreements to repurchase, commercial paper issued, federal home loan advances, term and capital notes) of $1.1 billion or 35.4% at June 30, 2008 from $3.1 billion at December 31, 2007 mainly due to the refinancing of the outstanding indebtedness incurred under bridge facility agreement among the Corporation, Santander Financial Services, Inc. and National Australia Bank Limited. This decrease was partially offset by an increase in total deposits of $817.6 million or 15.8% to $6.0 billion as of June 30, 2008 from $5.2 billion as of June 30, 2007. The $817.6 million increase in total deposits was principally due to a certificate of deposit for the amount of $640 million opened by Banco Santander, S.A. at Banco Santander Puerto Rico.

Customer Financial Assets under Control

As of June 30, 2008, the Corporation had $14.2 billion in Customer Financial Assets under Control. Customer Financial Assets under Control include bank deposits (excluding brokered deposits), broker-dealer customer accounts, mutual fund assets managed, and trust, institutional and private accounts under management.

Shareholder Value

As of June 30, 2008, the Corporation's common stock price per share was $10.61, resulting in a market capitalization of $494.8 million, including affiliated holdings compared to book value equity of $561.1 million.

During the quarter ended June 30, 2008, Santander BanCorp declared a cash dividend of 10 cents per common share, resulting in a current annualized dividend yield of 3.77%.

There were no stock repurchases during the first semesters of 2008 and 2007 under the Stock Repurchase Program. As of June 30, 2008, the Corporation had acquired, as treasury stock, a total of 4,011,260 shares of common stock, amounting to $67.6 million.

As of June 30, 2008, the Corporation was well capitalized under the regulatory framework for prompt corrective action. At June 30, 2008 the Corporation continued to exceed the regulatory risk-based capital requirements for well-capitalized institutions. Tier I capital to risk-adjusted assets and total capital ratios at June 30, 2008 were 8.08% and 11.18%, respectively, and the leverage ratio was 5.68%.

Availability on Website

The Corporation makes available additional financial information on the Corporation's website at www.santandernet.com, and can be accessed by clicking on 'Investor Relations' on the website main page and clicking on 'Financial Highlights on Excel'.

Institutional Background

Santander BanCorp is a publicly held financial holding company that is traded on the New York Stock Exchange (SBP) and on Latibex (Madrid Stock Exchange) (XSBP). 91% of the outstanding common stock of Santander BanCorp is owned by Banco Santander, S.A (Santander). The Corporation has five wholly owned subsidiaries, Banco Santander Puerto Rico, Santander Securities Corporation, Santander Financial Services, Inc., Santander Insurance Agency, Inc. and Island Insurance Corporation. Banco Santander Puerto Rico has been operating in Puerto Rico for thirty-two years. It offers a full array of services through 57 branches in the areas of commercial, mortgage and consumer banking, supported by a team of over 1,100 employees. Santander Securities offers securities brokerage services and provides portfolio management services through its wholly owned subsidiary Santander Asset Management Corporation. Santander Financial Services, Inc. offers consumer finance products through its network of 68 branches throughout the Island. Santander Insurance Agency offers life, health and disability coverage as a corporate agent and also operates as a general agent. For more information, visit the Company's website at www.santandernet.com.

Santander (SAN.MC, STD.N) is the largest bank in the euro zone by market capitalization and fifth in the world by profit. Founded in 1857, Santander has EUR 912,915 million in assets and EUR 1,063,892 million in managed funds, 65 million customers, 11,178 branches and a presence in 40 countries. It is the largest financial group in Spain and Latin America, and is the sixth largest bank in the United Kingdom, through its Abbey subsidiary, and is the third largest banking group in Portugal. Through Santander Consumer Finance, it also operates a leading in 12 European countries (Germany, Italy and Spain, among others) and the United States. In 2007, Santander registered euro 9,060 million in net attributable profits, an increase of 19% from the previous year.

In Latin America, Santander manages over US$300 billion in business volumes (loans, deposits, mutual funds and managed funds) through 4,498 offices. In 2007, Santander reported $3,648 million in net attributable income in Latin America, 27% higher than the prior year.

This news release contains forward-looking statements that are based on current expectations, estimates, forecasts and projections about the industry in which the Company operates, its beliefs and its management's assumptions. Words such as 'expects,' 'anticipates,' 'targets,' 'goals,' 'projects,' 'intends,' 'plans,' 'believes,' 'seeks,' 'estimates' and variations of such words and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may differ materially from what is expressed or forecast in such forward-looking statements. Except as otherwise required under federal securities laws and the rules and regulations of the SEC, the Company does not have any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events, changes in assumptions or otherwise.


                                SANTANDER BANCORP
                     CONSOLIDATED BALANCE SHEETS (UNAUDITED)
                AS OF JUNE 30, 2008 AND 2007 AND DECEMBER 31, 2007
                    (Dollars in thousands, except share data)
                                 ASSETS

                                                                     Variance
                                                                      06/08-
                                   30-Jun-08   30-Jun-07   31-Dec-07   12/07
    CASH AND CASH EQUIVALENTS:
      Cash and due from banks       $148,441    $149,736    $118,096   25.70%
      Interest-bearing deposits        3,228       2,544       1,167  176.61%
      Federal funds sold and
       securities purchased under
       agreements to resell          168,597     113,948      82,434  104.52%
              Total cash and cash
               equivalents           320,266     266,228     201,697   58.79%
    INTEREST-BEARING DEPOSITS          7,866      50,000       5,439   44.62%
    TRADING SECURITIES, at fair
     value                            69,385      46,088      68,500    1.29%
    INVESTMENT SECURITIES
     AVAILABLE FOR SALE, at fair
     value                         1,127,409   1,329,829   1,268,198  -11.10%
    OTHER INVESTMENT SECURITIES,
     at amortized cost                56,907      50,159      64,559  -11.85%
    LOANS HELD FOR SALE, net         136,745     164,916     141,902   -3.63%
    LOANS, gross                   6,675,148   6,845,657   6,936,430   -3.77%
    ALLOWANCE FOR LOAN LOSSES       (186,889)   (127,916)   (166,952)  11.94%
    ACCRUED INTEREST RECEIVABLE       53,631      79,335      80,029  -32.99%
    PREMISES AND EQUIPMENT, net       30,553      53,424      29,523    3.49%
    GOODWILL                         121,482     148,300     121,482    0.00%
    INTANGIBLE ASSETS                 29,949      46,652      30,203   -0.84%
    OTHER ASSETS                     396,239     243,487     379,203    4.49%
                                  $8,838,691  $9,196,159  $9,160,213   -3.51%

                  LIABILITIES AND STOCKHOLDERS' EQUITY
    DEPOSITS:
      Non interest-bearing          $754,371    $628,647    $755,457   -0.14%
      Interest-bearing             5,223,885   4,651,485   4,405,246   18.58%
              Total deposits       5,978,256   5,280,132   5,160,703   15.84%
    FEDERAL FUNDS PURCHASED AND
     OTHER BORROWINGS                 53,790     756,500     707,110  -92.39%
    SECURITIES SOLD UNDER
     AGREEMENTS TO REPURCHASE        583,875     768,831     635,597   -8.14%
    COMMERCIAL PAPER ISSUED           49,779     382,662     284,482  -82.50%
    FEDERAL HOME LOAN BANK
     ADVANCES                      1,080,000     825,000   1,245,000  -13.25%
    TERM NOTES                        19,665      42,149      19,371    1.52%
    SUBORDINATED CAPITAL NOTES       240,067     240,033     247,170   -2.87%
    ACCRUED INTEREST PAYABLE          46,810      72,879      77,356  -39.49%
    OTHER LIABILITIES                225,363     256,127     246,888   -8.72%
                                   8,277,605   8,624,313   8,623,677   -4.01%

    STOCKHOLDERS' EQUITY:
      Series A Preferred stock,
       $25 par value; 10,000,000
       shares authorized, none
       issued or outstanding             -           -           -        N/A
      Common stock, $2.50 par
       value; 200,000,000 shares
       authorized; 50,650,364
       shares issued; 46,639,104
       shares outstanding            126,626     126,626     126,626    0.00%
      Capital paid in excess of
       par value                     316,065     304,171     308,373    2.49%
      Treasury stock at cost,
       4,011,260 shares              (67,552)    (67,552)    (67,552)   0.00%
      Accumulated other
       comprehensive loss, net of
       taxes                         (25,747)    (51,962)    (24,478)   5.18%
      Retained earnings:
         Reserve fund                139,250     137,511     139,250    0.00%
         Undivided profits            72,444     123,052      54,317   33.37%
              Total stockholders'
               equity                561,086     571,846     536,536    4.58%
                                  $8,838,691  $9,196,159  $9,160,213   -3.51%

                                SANTANDER BANCORP
                  CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)
             FOR THE SIX AND THREE MONTHS ENDED JUNE 30, 2008 AND 2007

    (Dollars in thousands, except per share data)

                                           For the six      For the three
                                           months ended     months ended
                                        June 30,  June 30, June 30,  June 30,
                                          2008      2007     2008      2007
    INTEREST INCOME:
      Loans                             $281,807  $298,189  138,137  $149,834
      Investment securities               27,316    33,649   13,196    16,742
      Interest-bearing deposits              576     2,260      126     1,110
      Federal funds sold and securities
       purchased under agreements to
       resell                              2,765     1,222    1,977       556
              Total interest income      312,464   335,320  153,436   168,242
    INTEREST EXPENSE:
      Deposits                            80,168    92,828   40,963    46,864
      Securities sold under agreements
       to repurchase and other
       borrowings                         49,807    77,007   18,249    39,229
      Subordinated capital notes           6,844     7,886    3,179     3,952
              Total interest expense     136,819   177,721   62,391    90,045
              Net interest income        175,645   157,599   91,045    78,197
    PROVISION FOR LOAN LOSSES             78,090    52,874   38,515    30,850
              Net interest income after
               provision for loan losses  97,555   104,725   52,530    47,347
    OTHER INCOME:
      Bank service charges, fees and
       other                              23,525    24,452   11,101    12,134
      Broker-dealer, asset management
       and insurance fees                 41,973    32,369   19,986    16,081
      Gain on sale of securities, net      2,874       238        -        49
      Gain on sale of loans                2,267     4,338      829     1,990
      Other income (loss)                 12,716     4,568     (920)    1,658
              Total other income          83,355    65,965   30,996    31,912
    OPERATING EXPENSES:
      Salaries and employee benefits      61,512    65,902   31,525    34,073
      Occupancy costs                     13,222    11,488    6,806     5,914
      Equipment expenses                   2,252     2,241    1,059     1,076
      EDP servicing, amortization and
       technical assistance               21,061    18,074   10,883     8,640
      Communication expenses               5,181     5,451    2,646     2,766
      Business promotion                   3,786     8,000    1,821     4,548
      Goodwill and other intangibles
       impairment charges                                         -         -
      Other taxes                          6,756     4,948    3,349     1,843
      Other operating expenses            33,919    29,697   18,156    14,894
              Total operating expenses   147,689   145,801   76,245    73,754
              Income before provision
               for income tax             33,221    24,889    7,281     5,505
    PROVISION FOR INCOME TAX               8,983     9,064      765     1,409
    NET INCOME AVAILABLE TO COMMON
     SHAREHOLDERS                        $24,238   $15,825   $6,516    $4,096
    EARNINGS PER COMMON SHARE              $0.52     $0.34    $0.14     $0.09

     SANTANDER BANCORP
     SELECTED CONSOLIDATED FINANCIAL INFORMATION:
     (DOLLARS IN THOUSANDS)

                                           For the Quarters Ended
                               30-Jun     30-Jun    31-Mar 2Q08/2Q07 2Q08/1Q08
                                2008       2007      2008  Variation Variation
     Interest Income          $153,436   $168,242   $159,029   -8.8%    -3.5%
     Tax equivalent adjustment     998      2,056      1,434  -51.5%   -30.4%
     Interest income on a tax
      equivalent basis         154,434    170,298    160,463   -9.3%    -3.8%
     Interest expense           62,391     90,045     74,430  -30.7%   -16.2%
     Net interest income on a
      tax equivalent basis      92,043     80,253     86,033   14.7%     7.0%
     Provision for loan losses  38,515     30,850     39,575   24.8%    -2.7%
     Net interest income on a
      tax equivalent basis
      after provision           53,528     49,403     46,458    8.3%    15.2%
     Other operating income     30,167     29,873     48,047    1.0%   -37.2%
     Gain on sale of securities    -           49      2,874     N/A  -100.0%
     Gain on sale of loans         829      1,990      1,438     N/A   -42.4%
     Goodwill and other
      intangibles impairment
      charges                      -          -          -       N/A      N/A
     Other operating expenses   76,245     73,754     71,444    3.4%     6.7%
     Income on a tax equivalent
      basis before income taxes  8,279      7,561     27,373    9.5%   -69.8%
     Provision for income taxes    765      1,409      8,217  -45.7%   -90.7%
     Tax equivalent adjustment    (998)    (2,056)    (1,434) -51.5%   -30.4%
     NET INCOME                 $6,516     $4,096    $17,722   59.1%   -63.2%
     SELECTED RATIOS:
     Per share data (1):
     Earnings per common
      share                      $0.14      $0.09      $0.38
     Average common shares
       outstanding          46,639,104 46,639,104 46,639,104
     Common shares
      outstanding at end
      of period             46,639,104 46,639,104 46,639,104
     Cash Dividends per
      Share                      $0.10      $0.16      $0.10

                                            Six Month-Periods ended June 30,
                                             2008        2007     Variation
     Interest Income                        $312,464    $335,320      -6.8%
     Tax equivalent adjustment                 2,474       4,281     -42.2%
     Interest income on a tax equivalent
      basis                                  314,938     339,601      -7.3%
     Interest expense                        136,819     177,721     -23.0%
     Net interest income on a tax
      equivalent basis                       178,119     161,880      10.0%
     Provision for loan losses                78,090      52,874      47.7%
     Net interest income on a tax
      equivalent basis after provision       100,029     109,006      -8.2%
     Other operating income                   78,214      61,389      27.4%
     Gain on sale of securities                2,874         238    1107.6%
     Gain on sale of loans                     2,267       4,338        N/A
     Goodwill and other intangibles
      impairment charges                         -           -          N/A
     Other operating expenses                147,689     145,801       1.3%
     Income on a tax equivalent basis
      before income taxes                     35,695      29,170      22.4%
     Provision for income taxes                8,983       9,064      -0.9%
     Tax equivalent adjustment                (2,474)     (4,281)    -42.2%
     NET INCOME                              $24,238     $15,825      53.2%
     SELECTED RATIOS:
     Per share data (1):
     Earnings per common share                  $0.52      $0.34
     Average common shares outstanding     46,639,104 46,639,104
     Common shares outstanding at end of
      period                               46,639,104 46,639,104
     Cash Dividends per Share                   $0.20      $0.32

     (1) Per share data is based on the average number of shares outstanding
         during the period. Basic and diluted earnings per share are the same.

    SANTANDER BANCORP
                                        YTD      QTD     QTD     YTD     QTD
                                       30-Jun  30-Jun  31-Mar  30-Jun  30-Jun
    SELECTED RATIOS                     2008    2008    2008    2007    2007
    Net interest margin (1)             4.23%   4.34%   4.12%   3.86%   3.79%
    Return on average assets (2)        0.53%   0.28%   0.78%   0.35%   0.18%
    Return on average common equity
     (2)                                8.66%   4.58%  12.90%   5.42%   2.76%
    Efficiency Ratio (1,3)             58.64%  65.55%  55.76%  64.06%  65.78%
    Non-interest income to revenues    21.06%  16.81%  24.77%  16.44%  15.94%
    Capital:
       Total capital to risk-adjusted
        assets                            -      8.08    7.70     -     7.78%
       Tier I capital to risk-adjusted
        assets                            -     11.18   10.74     -    10.81%
       Leverage ratio                     -      5.68    5.83     -     5.69%
    Non-performing loans to total
     loans                                -     4.09%   4.42%     -     1.95%
    Non-performing loans plus accruing
     loans past-due 90 days or more to
     loans                                -     4.26%   4.56%     -     2.10%
    Allowance for loan losses to
     non-performing loans                 -    67.11%  57.06%     -    93.39%
    Allowance for loans losses to
     period-end loans                     -     2.74%   2.52%     -     1.82%

    OTHER SELECTED FINANCIAL DATA         6/30/2008   6/30/2007   12/31/2007
                                                (dollars in millions)
    Customer Financial Assets Under
     Control:
      Bank deposits (excluding brokered
       deposits)                            $4,360.0    $3,856.0    $3,705.0
      Broker-dealer customer accounts        5,933.0     5,907.0     5,855.0
      Mutual fund and assets managed         3,217.0     3,041.0     3,066.0
      Trust, institutional and private
       accounts assets under management        679.0       764.0       637.0
        Total                              $14,189.0   $13,568.0   $13,263.0

    (1)  On a tax-equivalent basis.
    (2)  Ratios for the quarters are annualized.
    (3)  Operating expenses, excluding goodwill and other intangible
         impairment charges for 4Q07, divided by net interest income, on a tax
         equivalent basis, plus other income, excluding gain on sale of
         securities, gain on equity security and  extinguishment of
         liabilities. Also excluding for 4Q07 gain on sale of POS and TRUST.

SOURCE Santander BanCorp

(Source: PR Newswire )



Subscribe to Email Alerts rss feed or RSS feeds rss feed for articles from more than 300 contributors and press releases, SEC filings and full text news from thousands of sources.
(0)
No Comments

Fundamental data is provided by Zacks Investment Research, market data is provided by AlphaTrade. , and Commentary and Press Releases provided by Quotemedia