Moments ago Bank of America joined the parade of “beating” banks despite declining earnings, when it reported adjusted Q2 EPS of $0.37 (excl. DVA), “higher” than a sharply reduced in recent weeks consensus estimate of $0.33, even as profits tumbled 19% from the $0.45 a year ago on sliding revenues of $20.6 billion ($20.4bn reported), vs consensus of $20.4 billion: the top line was $1.6 billion lower than a year ago if $0.9bn higher than Q1.  The bank said its quarterly profit fell as the second largest U.S. lender by assets was hurt by the continued drag of low interest rates, though the bank’s results beat expectations.

BoFA reported net interest income (FTE basis) of $9.44b vs $9.39b Q/Q while non-interest income rose to $11.19b vs $10.34b a year ago.  BofA adds that excluding market-related adjustments, net interest income was $10.4B (FTE basis), which decreased $0.2B from 1Q16, driven primarily by lower long-end rates and seasonal impacts to loan yields. At the same time, it ncreased $0.4B from 2Q15, driven primarily by higher shortend rates and an increase in commercial loans funded by strong deposit growth, partially offset by lower long-end rates.

The problem observed with other banks, namely the collapse in Net Interest Margin was evident at BofA too, which reported a Net Interest Yield of only 2.03%, the lowest on record. As a result, net interest income fell 12% to $9.21 billion from $10.46 billion a year ago.

BofA, however, is hopeful that long-end rates will rebound, and reported that a +100 bps parallel shift in interest rate yield curve is estimated to benefit NII by $7.5B over the next 12 months. Now if only long-yield were to rebound.

Something else BofA did that was also observed at JPM: increasing total loans – which rose to $900 billion – to offset the decline in margins, coupled with another increase in total deposit.

 

On the positive side, sales and trading revenue in the global markets division climbed 14%, with fixed income up 27% and equities down 8%.  Trading revenue, excluding an accounting adjustment, rose 12% to $3.7 billion from $3.32 billion in the second quarter of last year. J.P. Morgan Chase & Co. last week reported a 23% increase in trading revenue, and Citigroup Inc. reported a 15% increase. The breakdown:

  • 2Q trading $3.7b, est. $3.44b (Bloomberg survey of 5 ests.).
  • FICC $2.46b, est. $2.34b (Bloomberg survey of 5 ests.)
    • “FICC revenue increased $0.5B, or 22%, from 2Q15, due to stronger performance globally across rates and currencies products, higher secondary trading in loans and securitized products as a result of improved credit market conditions, as well as solid performance in municipal bonds from strong retail demand”
  • Equities $1.08b, est. $1.10b (Bloomberg survey of 5 ests.)
    • “Equities revenue decreased $0.1B, or 8%, from 2Q15, driven by a decline in client activity in Asia compared to the strong year ago quarter, which benefitted from increased volumes related to stock market rallies in the region”
  • 2Q i-banking $603m vs $494m q/q, $718m y/y

 

Breakding down BofA’s investment banking fees:

 

BofA managed the decline in revenues by drastically slashing expenses, and as Brian Moynihan added, expenses were down 3% Y/Y to a “level not seen since 2008” as the company continued to eliminate both headcount and cut compensation. Expenses declined 3.3% to $13.49 billion from $13.96 billion a year ago. The bank continued to cut jobs and sell or shutter branches.

Looking at the bank’s loan book, unlike Wells Fargo, nothing major stuck out immediately. Total Q2 credit losses rose by $0.2 billion from a year ago to $976MM, fractionally less than the $999 million expected. The breakdown:

  • Net charge-offs $985b vs $1.1b q/q, $1.1 y/y
  • Net charge-off ratio 0.44% vs 0.48% q/q
  • Net reserve release $9m vs $71m release q/q, $288m y/y; reserve releases in consumer were mostly offset by increased commercial reserves
  • Provision for credit losses $976m vs est. $998.7m
  • Utilized energy exposure down 3% q/q, 6% y/y $21.2b, driven mainly by decreases in lower-risk subsectors;
  • Exposure of $7.6b to higher-risk subsectors (E&P, Oilfield Services) down 1%, represents; 57% of utilized exposure is criticized
  • Energy reserves unchanged q/q at $1.0b

 

Finally, the bank repurchased $1.4b in common stock.

Overall, a quarter which came in line with reduced expectations, even as the ongoing environment of low rates continues to pressure both revenues and EPS, forcing the bank to accelerate cost-cutting as well as reducing its risky loan exposure.

Full breakdown of its Q2 earnings (pdf)

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