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TRUST Investment Bank & National Bank TRUST 1st Half 2007 Results and Business Strategy 20 September 2007 Disclaimer This presentation has been prepared and issued by National Bank TRUST and TRUST Investment Bank (collectively and jointly known as “TRUST”). This publication is intended for professional and institutional customers. Any information in this presentation is based on data obtained from sources considered to be reliable, but no representations or guarantees are made by TRUST with regard to the accuracy of the data. The opinions and estimates contained herein constitute our best judgment at this date and time, and are subject to change without notice. This presentation is for information purposes, it is not intended to be and should not be construed as an offer or solicitation to acquire, or dispose of any of the securities or issues mentioned in this presentation. TRUST and/or its subsidiaries may use the information in this presentation prior to its publication to its customers. TRUST or its employees may also own or build positions or trade in any such securities, issues, and derivatives thereon and may also sell them whenever considered appropriate. TRUST may also provide banking or other advisory services to interested parties. TRUST accepts no responsibility or liability whatsoever for any expense, loss or damages arising out of, or in any way connected with, the use of all or any part of this presentation. 2 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 3 Executive Summary • The shareholders of Investment Bank TRUST (“IBT”) and National Bank TRUST (“NBT”) announced the merger of the two banks on July 17th, 2007 • The merger will optimise both the capital and asset structure of the merged bank • Although the merged bank will be a universal bank, the focus of growth will be on the retail and SME portfolios • The branch expansion plan will be largely completed by the end of 2008 allowing management to greater focus on achieving higher ROAE targets • Including the announced and funded RUB3.4bn capital increase of NBT, the merged bank will have sufficient capital for at least 24 months and will be in the top 20 financial institutions in Russia by capital and assets 4 Executive Summary: NBT‟s Stand Alone Profile What We Are: NBT provides full range of commercial banking services to corporate and private clients. Bank primarily focuses on Retail and SME loans to corporate and individual customers and federal / municipal governmental entities. NBT is a member of Deposit Insurance System. Key Clients: Mass Retail segment, Trade and Service Industries, SME Current Geographical Coverage: Strong presence in cities with population of over 100,000 and satellite towns of large cities Strategic Goal: In the next two years to become a TOP 5 Russian retail and SME bank in Russian regions with high growth potential based on • Size of assets • Number of clients • Coverage of branch network NBT in Figures: 1H 2007 IFRS (RUB mln.) • Total Assets: 54,977 • Net profit (6 month): 145 • Shareholders’ equity: 5,497 • Loan portfolio: 32,676 Branch Network as of 20 September, 2007: 171 offices in 118 cities of Russia and in process of opening 42 offices by the end 2007 Employees: 6,357 Ratings: “B1”, outlook “Positive” by Moody’s “B-” , outlook “Positive” by Fitch 5 Executive Summary: TIB‟s Stand-Alone Profile What We Are: TIB provides a full range of investment banking services to corporate and institutional clients. The Bank’s primary focus is to act as an intermediary between second and lower tier corporate Russia and domestic and international investors. Key products include DCM, ECM, Hybrids, Securitizations, Real Estate, Corporate Finance, Investment Banking and Principal Investments. Key Clients: Primary: Second and lower tier Russian & Ukrainian corporates with an appropriate size within the next 18 months to be seen as a qualified issuer of debt or equity to investors. Investors: Global Hedge Funds, International and Domestic Banks, Insurance Companies, Pension Funds, Private Clients and Asset Managers Location: Moscow based with FSA registered office in London with plans of expansion to Asia (licensed office in Hong Kong) within next 12 months. Strategic Goal: In the next two years: • Remain in top 3 domestically owned banks in fixed income credit product (CLNs, Eurobonds, Hybrids) • Move into top 3 domestically owned banks participating in IPOs, by number of deals • Retain research leadership in Fixed Income and Second Tier Equity TIB in Figures: H1 2007 IFRS (RUB mln.) • Total Assets: • Net loss (6 month): • Shareholders’ equity: 2007 YTD League Tables: 1st Qtr 2007, #2 CLNs (37.5%) 1st Qtr 2007, #2 Domestic Owned Bank, Eurobonds (1.3%), #17 overall 1H 2007: #1 Domestic owned Bank, Eurobonds and CLN 1H 2007: #3 Domestic Owned Bank, IPOs 43,647 (36) 6,633 Employees: 409 Ratings: “B1”, outlook “Positive” by Moody’s 6 1 Executive Summary 2 Rationale for Merger 3 Group Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 7 Rationale for Merger • Focus remains to grow branch network to cover all cities with population greater than 100,000 people. However the management recognises that the expansion plan will discontinue by the end of 2008 – Further asset growth and diversification, namely across retail and SME • • ROAE is forecasted to start to pick up in 2007 and normalize during 2008 Release app. $150mln of capital from Investment Bank TRUST by optimising asset structure through spin-off of the proprietary position to an asset management structure – needed in 12 months time (including current capital increase) (1) Yukos deposits no longer represent a material component of the group balance sheet (2) • • Become one of the top 20 Russian banks and reduce cost of funding – For every 50bp improvement to overall effective funding rate the earnings of the merged bank will increase by approximately $13mln leading to an improved ROE of additional app. 2.1% • • Recognised cost synergies of at least $7.5mln per year; headcount reduction of 80 people Merger advisors: Merrill Lynch as exclusive financial advisor, Allen & Overy as legal counsel and KPMG as auditors and financial advisors (1) See page 47 for further information (2) See page 55 for further information 8 Executive Summary Rationale for Merger Group History & Structure Group Strategy Group Business Overview Group Risk Management Group Financial Forecasts Group Merger Implementation Plan 9 NBT‟s History 1995–2002 • NBT (AKB “Menatep SPb”) was founded as a 50/50 JV between Yukos (Menatep) and Gazprom Servicing Menatep and Gazprom In 2002 Menatep purchased Gazprom’s stake • 2003–2004 2003 IBT management takes over management of NBT May 2004 Management Buyout (IBT management) Re-branding of TRUST: The Two Banks Hired professional retail banking team • • • 2005 May 2005 – MBO fully paid Branch Network & Product Expansion Hired team from one of the top SME banks’ in Russia • 2006 Continue Branch Network & Product Expansion Leading Retail and SME Bank • • • • • • 2005-present • • • March 2005 – First Auto Loan April 2005 – First Cash Loan July 2005 – Retail loan program available at all branches “New Era” • • • March 2006 – First SME Loan April 2006 – Credit Cards program launched October 2006 – First Mortgage Loan 10 TIB‟s History 1998–2003 • • Bank was founded by Group Menetep Leading Fixed Income and Investment Bank in Russia • 2003–2004 May 2004 Management Buyout (IBT management) Re-branding of TRUST: The Two Banks • • 2006 – 1H2007 September 2006, hired new CEO Restructured institution to meet the demands of clients and investors Built equity platform (trading, research, sales) Opened regulated sales office in London • • • Beyond Execution of broader product range Derivatives platform (JV) Expanded distribution with non-exclusive relationships with international banks and funds Alternative Investments (Private Equity, Hedge Fund and Asset Management) Open regulated sales office in Asia • • • • • 2H2006 to Present • • • “New Era” • • • Jan 2007 – Announced Bank restructuring and staff upgrade program April 2007 – First non-group Eurobond lead manger role May 2007 – First Official IPO role (Nutritec & Dixy) Summer 2006 – Institutional Investor Ranked Research Team Sept. 2006 – TIB $150m, Reg S Eurobond placed. First Capital Markets Transaction post the MBO Dec 2006 – First Subordinated CLN placed (BSP) 11 Current Shareholding Structure Other shareholders Terzyan Artashes Beliaev Sergei Fetisov Nikolai Yurov Ilia 8,12% 16,44% 21,55% 21,55% 32,33% Beliaev Sergei 100% Fetisov Nikolai 100% Winsala Investments Limited (Cyprus) Yurov Ilia 100% Zaploma Investments Limited (Cyprus) TIB Holdings Limited (Cyprus) Neaspal Investments Limited (Cyprus) 68,10% 9,12% 9,12% 13,66% Other shareholders Yurov Ilia Management company TRUST (Russia) – 18,1699% Beliaev Sergei – 3,8225% Fetisov Nikolai – 1,1589% Terzyan Artashes – 1,031% Yurov Ilia Other shareholders 0,55% 0,1% 99,35% 68,38% 24,18% 7,44% National bank TRUST (Russia) TRUST Investment Bank (Russia) 12 Pro-forma Post Merger Shareholder Structure Other shareholders Terzyan Artashes Beliaev Sergei Fetisov Nikolai Yurov Ilia 8,12% 16,44% 21,55% 21,55% 32,33% Beliaev Sergei 100% Fetisov Nikolai 100% Winsala Investments Limited (Cyprus) Yurov Ilia 100% Zaploma Investments Limited (Cyprus) TIB Holdings Limited (Cyprus) Neaspal Investments Limited (Cyprus) 68,10% 9,12% 9,12% 13,66% Other shareholders 2,8% Management company TRUST (Russia) 89,24% – 5,99% Beliaev Sergei – 1,25% Fetisov Nikolai – 0,38% Terzyan Artashes – 0,34% Yurov Ilia 7,96% Calculation based on the following numbers •NBT BV multiple = 2.5 X IBT multiple •Total equity NBT, thousand RUR 5492425 •Total equity IBT, thousand RUR 6651134 National bank TRUST (Russia) 13 Merged Bank Organisational Structure Board of Directors Chairman: Yurov CEO & Chairman of Management Board Eggleton Management Committee Chairman: Fetisov President Fetisov CFO CRO CIO COO Treasury HR Retail Bank Investment & Corporate Bank Committee Chairman: Eggleton Retail SME Network Origination Markets Research Sales & Syndicate Asset Management 14 Group Management Structure (Post Merger) Board of Directors Chairman: Yurov Credit Committee Chairman: Yurov Investment & Corporate Banking Committee Chairman: Eggleton Management Committee Chairman: Fetisov ALCO Committee Chairman: Eggleton Retail Risk Commitments Committee Technology Committee SME Risk Products Committee Corporate Risk 15 Biographies – Shareholders and CEO Name Ilya Yurov (Chairman of the Board of Directors)  Biography Mr Yurov has been the Chairman of NBT and IBT’s Board of Directors since 2003. Previously, he was the Chairman of IBT’s Management Board, where he was responsible for the general management of IBT’s activities. Prior to that, Mr Yurov worked for Bank MENATEP (Moscow) and for a French investment company, Compagnie Parisienne de Re´escompte S.A. Mr Yurov graduated from the Moscow Institute of Aviation in 1993 and TRESOFI Business School (France) in 1995 Mr Belyaev has been a member of NBT and IBT’s Board of Directors since 2003. He has been working at the banks since 1999. Previously, he worked for Rosestbank and AvtoVAZbank. Mr Belyaev graduated from Samara State University in 1992 Mr Fetisov has been a member of NBT and IBT’s Board of Directors since 2003. He has been working at the banks since 2001. Prior to that, Mr. Fetisov worked for Cargill Financial Markets, DLJ International, and Credit Suisse First Boston Ltd. Europe. Mr Fetisov graduated from the Moscow Institute of Engineering and Physics in 1992 and has an MBA from the University of Minnesota Mr Terzyan has been a member of NBT and IBT’s Board of Directors since 2003. He has been working at the banks since 2001. Prior to that, Mr Terzyan worked for Royston Investments Limited, Chase Manhattan Bank, Tokai Bank Europe, DLJ International and Commerzbank. Mr Terzyan graduated from Yerevan State University in 1982 and has a PhD in Computational Mathematics which he received from the Moscow State University in 1988 Mr Eggleton joined NBT and IBT as the member of the Board of Directors in September 2006. He has over 15 years of banking experience with 14 years of direct experience in Emerging Markets (including living in Russia for 10 out of the past 14 years). From June 2004 until August 2006, he was Managing Director, member of the European Operating Committee and Head of Emerging Markets (CEEMEA) at Merrill Lynch. Prior to this he was a Managing Director at Credit Suisse First Boston where he was responsible for various Emerging Markets regions, including CIS, CEE, Turkey and Israel. During his tenure, he has lived in Russia, Turkey, Egypt and London and was the Chairman and General Manager of CSFB in Moscow, Turkey and Egypt. Mr Eggleton holds an undergraduate degree from the University of San Diego and a graduate degree from the San Diego State University Sergey Belyaev (Member of the Board of Directors) Nikolay Fetisov (Member of the Board of Directors, President and Chairman of the Management Committee) Artashes Terzyan (Member of the Board of Directors) Michael Eggleton (Member of the Board of Directors, CEO and Chairman of the Management Board)     16 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 17 Group Strategy • Upon the completion of the merger, become and remain one of top 20 Russian banks based on capital, assets, number of clients and branch network in Russian regions with long term recurring ROAE of >20% – In top 5 banks by full city coverage by end of 2008 – In top 5 banks by portfolio and number of retail clients within 3 years – In top 5 SME banks by loan portfolio by the end of 2007 – In top 2 Russian-owned banks league table for CLNs and Eurobond – In top 3 Russian-owned banks league table for IPO by 2009 – At least 2 Institutional Investor ranked team members Continue to provide a full range of banking and investment services to its existing corporate clients, but primarily focus on the retail and SME clients in order to grow the balance sheet while remaining a leader of financial intermediation of Russian corporate sector to international and domestic investors Reduce leverage and absolute MTM securities portfolio across both banks by spinning off IBT proprietary position into asset management JV with internationally recognised partner Focus on ROAE growth through deceleration of branch expansion by the end of 2008 and increased product penetration through the network Utilise the experience of the management and sales department, the large regional network and crossselling opportunities to increase the scope and depth of its banking business Continue to introduce new risk management systems to make operations within the retail and SME sectors of the business more efficient • • • • • 18 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 19 Integrated Multi-Product Platform RETAIL SME CORPORATE CAPITAL MARKETS • • Asset management Commercial banking • • Auto loans Cash loans • • Micro loans Medium loans • • Working capital facilities Collateralised loans • • • • • • • Consumer loans Credit cards Savings products Current accounts Funds transfer Safe custody Debit cards • • • • • Small loans Overdrafts Factoring Payments and cash management Savings products • • • • • • Overdrafts Trade finance Export-import finance Payments and cash Management Treasury products Savings products • • • • • • • Debt products Equity products Hybrid and structured products Fixed income Equities Derivatives Corporate finance • • Focus on car loans, cash loans and mortgage lending • Diversify and standardise product lines Reclassify loans less than RUB 30mln to SME, and focus corporate business on loyal client base Further reclassify loans less than RUB 75mln to SME in 2008 • • Broaden the product and services base Focus on mid-cap companies • Investment and Corporate Banking 20 Retail Banking Retail Strategy • • • • Enter TOP 5 by portfolio and number of clients within 3 years Offer the widest and most flexible product lines Focus on mass market segment of clients living in the Russian regions Serve clients in all cities with the population of over 100,000 5.3 1.9 3.4 1Q 06 8.1 3.2 0.2 4.7 2Q 06 16.9 23.6 0.1 0.8 1.1 1.6 6.7 24.4 14.2 Net Retail Portfolio Size (RUB bn) 40.6 5.7 2.8 7.7 13.9 0.05 5.7 12.2 10.0 0.5 5.3 0.6 0.3 5.2 10.3 5.1 7.9 6.5 4.6 3Q 06 4Q 06 1Q 07 2Q 07 07B 08E Cash Auto Cards Mortgage Number of Clients in Portfolio („000) 341.0 281.0 97.0 Retail Deposits (RUB bn) 234.0 158.0 128.0 11.0 23.0 94.0 19.0 27.0 157.0 112.0 48.0 29.0 68.0 21.8 33.0 15.8 17.5 8.9 3.4 1Q 07 10.0 3.5 2Q 07 12.7 3.1 07B 4.3 08E 30.0 11.7 211.0 183.0 4.5 2.2 2.3 7.3 12.3 13.5 85.0 19.0 66.0 1Q 06 8.3 4.1 3.2 2005 3.4 2006 2Q 06 Cash 3Q 06 Auto 4Q 06 Cards 1Q 2007 2Q 2007 2004 Call Deposits Term Deposits 21 SME Banking Overview • • • Hired professional team from one of the top Russian SME banks in 2005 At 30.06.2007 SME loans accounted for 13.5% of NBT’s total loan portfolio Even though SME lending was launched in March 2006, in 2006 NBT was ranked 9th among Russian banks by loan portfolio Number of clients at the end of June 2007 reached 8,207 comparing to 3,842 at the end of 2006. It is expected to reach 15,000 by the end of 2007. Factoring business is expected to reach RUB6bn by the end of 2007 and RUB10bn by the end of 2008 Type Micro Small Medium SME Loans Classification as of 2Q07 Average Loan size, USD „000 16.7 83.6 395.8 Loan Size, USD „000 up to 50 50 - 250 250 - 1,000 Duration, Months up to 24 up to 36 up to 36 Yield, % up to 28 up to 20 up to 18 • • SME Portfolio Size (RUB mln) 34,700 SME Strategy • • • • • (1) (2) 5,187 Diversify SME loan portfolio Increase the range of banking services to SME clients Standardise the products Increase service efficiency Be in top 5 SME bank by loan portfolio by the end of 2007 Doesn’t include factoring Off balance sheet factoring of RUB 3.3bn as of 2Q 2007 , currently RUB3.5bn 18,144 2,638 2,274 (1 540) 1,734 4Q2006 3,285 858 2,376 51 1Q2007 4,399) 1,353 156 2,890 2Q2007 4,134 2007B (2 20,127 11,372 ) 9,386 2008E (2 22 1Q2006 296 2Q2006 718 48 669 3Q2006 Micro Small & factoring Medium 22 Pro- forma Corporate Banking Overview Net Corporate Loans (RUB bn) • Number of corporate clients as of 31 July 2007 was c.13,400 (compared to 13,800 corporate customers as of 31 December 2006) Reorganization: focus on relationship with medium-sized clients (up to RUB 5bn annual turnover), interested in multiple value-added banking services, while small clients are redirected to SME banking Cross-sell opportunities for capital market products to regional customer base Approximately $300mln higher yielding structured deals (collateralised) to be retained on Balance Sheet as support to distribution, however this business is not active through the end of the 2nd quarter. Widening of existing product range Expected budget due to withdrawal of Yukos-related deposits during 2007 • 18.7 17.7 13.1 14.4 14.0 23.8 7.9 1Q 07 2004 2005 2006 2Q 07 07B 08E • Corporate Deposits (RUB bn) 30.4 10.5 17.8 1.0 19.9 21.1 21.6 16.2 11.8 30.7 9.6 31.3 9.7 13.1 29.3 (1) 32.7 12.1 (1) • 21.9 10.1 16.8 20.6 • (1) 2004 2005 2006 Call Deposits 1Q 07 2Q 07 07B 08E Term Deposits 23 Capital Markets Overview • The Bank provides various services including: • • Private placements Corporate finance Capital markets (ECM and DCM) Client flow trading Research Sales Asset management • • Strategy Diversify revenue stream and investor base by expanding products and services Focus on mid-cap companies providing bridge to global capital markets Focus on origination to distribution model $13.5m of risk free origination income, including $11.2mln of fee income for 1H 2007 vs. less than $7mln for all 2006. Adjusted Target $25mln for full year 2007 – – – – – – – – • Lending and structured lending National and international presence through: – – 450 international clients 400 domestic clients • Institutional Investor ranked research team members 24 CAPITAL MARKETS OVERLAY Investment & Corporate Banking Committee Origination Products DCM & DCM & Private Private Placements Placements Capital Markets ECM, Hybrids & Private Placements Securitization Corporate Investment Banking and Structured Solution TRUST INTERNATIONAL Global Syndication & IBT Alternative Investment Products Markets Fixed Income & Equity • Proprietary (Asset Management JV) Research Sales Sales & Distribution Head of Head of Domestic Sales International Sales Coordination Coordination Macro & Quantitative Analysis • Client Flow • Repo Transaction Management Group Fixed Income • Derivatives (negotiating JV) • Corporate Book (Lending & Structured Credit) Equity Fixed Income • Primary/Secondary • Flow Equity • Primary/ Secondary • Flow Treasury • Funding Real Estate Real Estate Corporate Finance and Investment Banking Financial Institutions IBSS Legal Counsel Domestic Syndication • Treasury Products • Alternative Investments Prinicpal Investments Origination Structured Solutions Distribution DEAL FLOW 25 Nationwide Branch Network (Domestic Distribution) Critical Regional Indicators (as of September 20, 2007) Network Expansion Targets As of 2007 As of 2008 (planned) (planned) 59 150-160 190-200 70 220 300 As of 2005 Regions Cities Sales offices 47 74 125 As of 2006 50 77 128 As of 20/09/07 55 118 171 The bank owns app. 80% of the branches The average branch reaches break-even at app. 2 years NBT Branch Network MBO 350 325 300 275 250 225 200 175 150 125 100 75 50 25 Today 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 - City Coverage Full Branches Total Branches Employees Top 10 Banks in RF Cities as of September 20, 2007 No 1 2 3 4 5 6 7 8 9 10 Bank Sberbank Russian Agricultural Bank Rosbank Russky Standard VTB National bank Trust Uralsib Vozrozhdenie Bank VTB Retail Investsberbank # of Cities 938 268 220 175 118 118 104 74 73 73 * Target area of regional expansion Employees FY 0 FY 3 0 FY 4 0 1Q 5 0 1H 6 0 3Q 6 06 FY 0 1Q 6 0 1H 7 0 M 7 8 3Q 07 0 FY 7E 07 FY E 08 E Source: NBT estimates * - at the end of December 2006 with the exception of NBT 26 Established and Recognised Global Platform (International Distribution) Latvia Sweden Germany Estonia USA Luxembourg Switzerland Denmark UK USA France Italy Portugal Kazakhstan Spain Turkey Greece Israel Thailand Hong Kong Philippines Singapore Chile South Africa 27 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 28 Group Risk Management Architecture Board of Directors ALCO Management Committee Credit Committee Risk Management Monitoring and Reporting Groups Risk Management Decision Mechanism Trader Support Middle Office Back Office Accounting Financial Direction Internal Audit Compliance DAKS Corporate Risk SME Risk Retail Risk Independent Risk 29 Risk Management Strategy Risk type   Specific Areas Retail lending SME lending Corporate lending   Focus Origination strategies, scoring systems, portfolio management KYC, close monitoring of payments, score based approach Conservative approach, internal rating systems Growing deposit base, increasing its stability and diversification Gap management, securities portfolios, shortterm liquidity Securitisation, eurobonds Overall for the whole balance sheet with Funds Transfer Pricing Minimised, managed on a daily basis Within established limits Basel 2 standardised method All CBR regulations Credit Risk     Business lines Treasury Structural liquidity  Liquidity Risk     Interest rate risk Foreign exchange Proprietary trading  Market Risk     Operational Risk (incl. Compliance)   Operational risk Compliance   30 Pro-forma Credit Portfolio Diversification Loan Portfolio Regional Breakdown as of 2006YE Retail North-West 8.6% Ural 11.2% Siberia 12.2% Far East 2.5% Central 22.0% SME North-West 21.2% Central 20.8% Far East 3% Privolzhskyj 11% Corporate West 12% Ural 3.9% West 16.2% Siberia 6.0% Privolzhskyj 15.6% West 24.6% South 7.9% Privolzhskyj 13.2% South 14.0% South 5% Siberia 6% North-West 1% Ural 7% Central 55% Loan Portfolio Regional Breakdown as of 2Q 2007 Far East North-West 9.1% Ural 10.4% 4.7% Central 20.9% North-West 17.1% Far East 1.5% Central 19.5% Central 53.8% Far East 2.0% North-West 2.7% West 17.7% Ural 7.3% West 14.5% Siberia 9.6% Ural 5.5% Siberia 7.8% Siberia 8.4% Privolzhskyj 11.1% Privolzhskyj 13.1% South 17.7% South 17.4% Privolzhskyj 9.0% South 6.9% West 12.3% 31 Credit Portfolio Diversification (Cont‟d) Industry Breakdown as of 2006YE 0.3% 3.6% 1.4% 1.7% 4.6% 5.2% 5.0% 7.4% 13.6% 0.6% 0.1% Individuals Trading Enterprises Top 10 Credit Concentration - NBT 2006 Borrower 1 2 3 4 5 6 7 8 9 10 Balance (RUB mln) 802 744 502 489 443 377 330 303 301 254 % of Total Portfolio 3.09% 2.87% 1.94% 1.88% 1.71% 1.45% 1.27% 1.17% 1.16% 0.98% Borrower 1 2 3 4 5 6 7 8 9 10 Q22007 Balance (RUB mln) 778 626 614 489 477 450 400 393 338 304 % of Total Portfolio 2.28% 1.83% 1.80% 1.43% 1.40% 1.32% 1.17% 1.15% 0.99% 0.89% 4.4% Financial Intermediaries Manufacturing Engineering and Metal Processing Construction 52.1% Energy Chemicals and Petrochemicals Oil and Gas Transport State Administrations Pharmaceuticals Other Industry Breakdown as of 2Q 2007 0,7% Top 10 Credit Concentration - IBT 2006 Borrower 1 2 3 4 5 6 7 8 9 10 Balance (RUB mln) 964 642 501 448 185 150 140 120 31 7 % of Total Portfolio 30.16% 20.08% 15.68% 14.01% 5.79% 4.71% 4.39% 3.76% 0.97% 0.23% Borrower 1 2 3 4 5 6 7 8 9 10 Q22007 Balance (RUB mln) 962 547 394 260 219 153 120 47 7 6 % of Total Portfolio 35.39% 20.13% 14.52% 9.58% 8.05% 5.63% 4.43% 1.72% 0.27% 0.21% 1,7% 1,4% 0,6% 5,0% 3,7% 5,5% 5,5% 0,1% Individuals Trading Enterprises 0,1% 2,5% Financial Intermediaries Manufacturing Engineering and Metal Processing Construction Energy 58,4% Chemicals and Petrochemicals Oil and Gas Transport State Administrations Pharmaceuticals Other 14,8% * Fully repaid as at 30.06.2007 (total amount is RUR 1 945 mln) 32 Credit Portfolio Quality Non-Performing Loans / Total Loans (%) 6.67% 6.98% Provisions / Non-Performing Loans (%) 5.23% 5.16% 5.12% 4.19% 4.28% 3.62% 3.70% 3.80% 77.12% 62.85% 61.33% 70.20% 72.23% 2005 2006 2Q 2007 2007B 2008E 2005 2006 Provision / NPL 2Q 2007 2007B 2008E Provision / Gross Loans Retail NPL / Total Loans (%) 11.33% 11.68% 10.60% 10.00% SME NPL / Total Loans (%) 1.30% Corporate NPL / Total Loans (%) 2.22% 1.80% 3.00% 2.50% 0.33% 0.25% 0.54% 2006 Effective Interest Rate 2Q 2007 24.9% 33.6% - 2007B 28.0% 2008E 21.75% Small Micro Blended 2006 21.0% 23.4% - 2Q 2007 19.7% 22.8% - 2007B 18.38% 2008E 16.38% Blended 2006 13.6% 2Q 2007 11.5 % 2007B 16.50% 2008E 16.25% Auto Cash Blended 25.7% 35.8% - 33 Managing Retail Credit Risk Auto 25% 20% 15% 10% 5% 2% 0% FPD, first payment default rate 0% 06.2005 12.2005 06.2006 12.2006 06.2007 SPD, second payment default rate TPD, third payment default rate 14% 12% 10% 10% 8% 6% 8% 6% 4% 2% 0% 06.2005 12.2005 06.2006 12.2006 06.2007 06.2005 12.2005 06.2006 12.2006 06.2007 Cash 16% 14% 12% Level of defaulted loans 4% AUTO CASH Credit cards Measures applied in 2006/2007 • • • The reorganisation of retail risk management department was completed. “Welcome calls” were introduced in order to identify frauds at the earliest possible stage. Anti-fraud training and equipment were provided to the retail banking employees to improve their capabilities of spotting fraudulent customers. Credit products were modified or eliminated to avoid high risk combinations, for instance 0% equity auto loans. Credit documentation requirements were standardised and clarified. Risk management targets: 1. Probability of default – 11% 2. 3. 4. Expected losses – 5%-7% Risk based pricing Further diversification of the portfolio • 34 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 35 NBT - Financial Overview Key indicators, RUR mln by IFRS Capital Assets Loans (gross) Loan / total assets, % Amount due to customers Net operating income Pretax profit 2004 2005 2006 1Q07 Actual (unaudited ) 1H07 Actual (reviewed) 3,545 29,715 9,553 32% 22,257 2,319 856 4,193 39,360 17,262 44% 30,564 3,615 847 4,337 44,669 25,934 58% 34,868 4,284 303 4, 419 48,057 29,117 61% 38,349 1,234 125 5, 497 54,977 34,136 62% 38,787 2,290 116 Key financial ratios, % Net interest margin ROAA ROAE Cost / Income before provisions Cost / Income 9.2 1.1 9.3 87.3 70.3 8.3 0.8 7.5 68.1 74.4 9.8 0.5 4.5 77.4 91.7 11,5 0,7 7,4 74.0 88.0 11,4 0,7 6,6 81.2 94.9 CAR 24.1 17.0 14.2 14.7 19.2 Headcount 2,698 3,505 5,529 5,860 6,357 36 IBT-Financial Overview Key indicators, RUR mln by IFRS Capital Assets Financial assets at fair value FA at FV / total assets, % 2004 5,808 23,101 9,982 43% 2005 6,233 28,347 13,888 49% 2006 6,669 47,396 34,528 73% 1Q07 Actual (unaudited) 1H07 Actual (reviewed) 6,683 49,541 35,119 71% 6,633 43,646 31,441 72% Payables under repurchase agreements Net operating income Pretax profit 2,432 2,027 265 7,013 2,262 938 21,842 1,784 265 24,277 293 14 18,333 707 (36) Key financial ratios, % Net interest margin ROAA ROAE Cost / Income before provisions Cost / Income 5.8 1.1 9.3 87.3 70.3 537 4.4 2.8 12.1 53.0 58.5 436 3.2 0.5 2.8 73.0 85.1 475 2.1 0.1 0.8 93.1 95.4 387 1.9 -0.2 -1.1 100.5 100.4 409 Headcount 37 Timeline: Convergence of Expense to Revenue Generation Capacity Branch Expansion Versus Employee Growth Analysis of Expense Mismatch MBO 180.0% 160.0% 140.0% 120.0% 100.0% 80.0% 60.0% 40.0% 20.0% 0.0% -20.0% -40.0% Change in Branches from MBO Change in employees post MBO FY03 FY04 FY05 1Q06 1H06 3Q06 FY06 1Q07 1H07 M807 3Q07E FY07E FY08E Today % Change from MBO "Negative ROE effect" This is one of the main profitability drivers of the bank. 38 NBT – Total assets and Loan portfolio Increasing loan portfolio in assets structure 2006 vs.1Q07 2006 Other Assets 3.0% Property , equipment and intangibles 4.4% Cash and cash equiv alents 23.2% Property, equipment and intangibles 4.8% 2Q 2007 Other assets 2.8% Cash and cash equivalents 28.2% 2007 Budget Other assets 1.6% Cash and cash equivalents 11.3% Property, equipment and intangibles 3.9% Financial assets at f air v alue through prof it and loss 13,8% Loans to customers 55.6% Loans to customers 59.5% Financial assets through profit and loss 4.8% Financial assets through profit and loss 8.9% Loans to customers 74.3% Total assets & loan portfolio. RUR mln. Total assets 60 000 50 000 40 000 30 000 20 000 10 000 40 069 16 248 1H2006 Total loan portfolio (net) 37.2% 101.3% 54 977 32 705 Total assets 80 000 70 000 60 000 50 000 40 000 30 000 20 000 10 000 Total loan portfolio (net) 50.4% 100.9% 67 193 44 669 24 847 2006 49 918 1H2007 2007B 39 Natinal Bank Trust Return on Interest Bearing Assets 30.0% 25.0% 20.0% 19.1% 50,000,000 45,000,000 40,000,000 35,000,000 30,000,000 15.0% 13.7% 25,000,000 20,000,000 15,000,000 Reduction of Yukos-Related Deposits 10.0% 5.0% 0.0% 10.9% 10,000,000 5,000,000 - Y05 Q106 Q206 Q306 Q406 Q107 Q207 MJul07 MAug07 Q307E Q407E Period Annualized EIR (period) Annual EIR Interest Bearing Assets Interest Bearing Assets (RUR) 40 Return NBT Net Interest Margin less LLP National Bank TRUST Net Interest Margin less Loan Loss Provisions 16.00% 14.00% 12.00% 10.00% 9.3% 8.00% 7.6% 6.00% 4.00% 2.00% 0.00% 6.5% Reduction of Yukos-Related Deposits Y05 Q106 Q206 Q306 Q406 Q107 Q207 Q307E Q407E Annualized NIM less LLP (period) Annual NIM less LLP 41 NBT - Loan portfolio structure Changes in loan portfolio structure 2005 2006 Retail 50.0% 2Q07 Retail 51.8% 2007 Budget Corporate 25.3% Retail 28.7% Retail 52.6% Corporate 71.3% Corporate Corporate 41.3% SME 8.7% 34.7% SME 13.5% SME 22.1% 93% of retail and SME business is conducted in the Regions 42 NBT – Deposit Analysis (Corp and Retail) NBT Deposit Analysis (rur) Jan'07 Act Jan'07 Budget Jan'07 % of Budget 100% 100% 100% Feb'07 Act Feb'07 Budget Feb'07 % of Budget 100% 100% 100% Mar'07 Act Mar'07 Budget Mar'07 % of Budget 100% 100% 100% Apr'07 Act Apr'07 Budget Apr'07 % of Budget 100% 100% 100% May'07 Act May'07 Budget May'07 % of Budget 106% 94% 97% Jun'07 Act Jun'07 Budget Jun'07 % of Budget Jul'07 Act Jul'07 Budget Jul'07 % of Budget Aug'07 Act Aug'07 Budget Aug'07 % of Budget 110% 99% 101% Dec'07 Budget Retail Term deposists Moscow Other regions Total Call deposits Moscow Other regions Total Total Retail MOM Change in USD 2,029,694,197 6,568,762,278 8,598,456,475 2,029,694,197 6,568,762,278 8,598,456,475 2,027,473,221 6,678,353,319 8,705,826,540 2,027,473,221 6,678,353,319 8,705,826,540 2,050,499,301 6,838,993,106 8,889,492,407 2,050,499,301 6,838,993,106 8,889,492,407 2,084,516,287 6,996,130,222 9,080,646,509 2,084,516,287 6,996,130,222 9,080,646,509 2,253,365,001 7,181,070,462 9,434,435,463 2,117,711,898 7,604,405,411 9,722,117,310 2,369,922,081 2,189,174,211 7,501,397,898 7,927,185,116 9,871,319,979 10,116,359,327 108% 2,425,895,920 2,260,636,524 95% 7,991,457,271 8,260,667,727 98% 10,417,353,191 10,521,304,251 107% 2,572,783,242 2,332,098,836 97% 8,475,337,781 8,594,608,297 99% 11,048,121,023 10,926,707,133 2,617,948,087 9,936,217,036 12,554,165,123 1,532,049,342 1,618,242,828 3,150,292,170 1,517,918,434 1,314,441,850 2,832,360,284 101% 123% 111% 1,586,595,662 1,666,405,555 3,253,001,217 1,572,750,589 1,373,831,984 2,946,582,573 101% 121% 110% 1,574,895,905 1,785,869,503 3,360,765,408 1,558,570,377 1,419,623,012 2,978,193,389 101% 126% 113% 1,493,021,289 1,846,910,301 3,339,931,590 1,474,165,686 1,383,856,851 2,858,022,537 11,938,669,046 101% 133% 117% 1,523,295,347 1,814,991,409 3,338,286,756 1,887,586,125 1,347,664,946 3,235,251,071 81% 135% 103% 1,579,452,536 1,938,557,718 3,518,010,254 1,887,586,125 1,347,664,946 3,235,251,071 84% 144% 109% 1,421,082,682 1,893,632,025 3,314,714,707 1,887,586,125 1,347,664,946 3,235,251,071 75% 141% 102% 1,439,830,157 1,918,613,554 3,358,443,711 1,887,586,125 1,347,664,946 3,235,251,071 76% 142% 104% 102% 1,887,586,125 1,347,664,946 3,235,251,071 15,789,416,194 11,748,748,645 11,430,816,759 103% 11,958,827,757 11,652,409,113 210,079,112 8,238,397 103% 12,250,257,815 11,867,685,796 291,430,058 11,428,630 103% 12,420,578,099 170,320,284 6,679,227 104% 12,772,722,219 12,957,368,381 352,144,120 13,809,573 99% 13,389,330,233 13,351,610,398 616,608,014 24,180,706 100% 13,732,067,898 13,756,555,322 342,737,665 13,440,693 100% 14,406,564,734 14,161,958,204 674,496,836 26,450,856 Corporates Term deposists Moscow Other regions Total Call deposits Moscow Other regions Total Total Corporate MOM Change in USD TOTAL Deposits MOM Change in USD 2,411,423,936 2,847,525,414 5,258,949,350 2,372,300,000 3,567,940,000 5,940,240,000 102% 80% 89% 2,913,597,772 3,001,861,228 5,915,459,000 2,383,422,727 3,597,280,909 5,980,703,636 122% 83% 99% 2,905,392,501 3,127,068,499 6,032,461,000 2,395,245,455 3,819,621,818 6,214,867,273 121% 82% 97% 3,168,818,596 3,314,970,404 6,483,789,000 2,414,768,182 3,815,962,727 6,230,730,909 131% 87% 104% 3,143,894,648 3,376,000,352 6,519,895,000 2,432,190,909 3,925,803,636 6,357,994,545 129% 86% 103% 4,010,340,686 4,001,558,314 8,011,899,000 2,485,713,636 4,103,244,545 6,588,958,182 161% 98% 122% 5,223,812,743 4,139,273,257 9,363,086,000 2,582,474,044 4,260,735,617 6,843,209,661 202% 97% 137% 5,368,967,628 4,254,291,877 9,623,259,505 2,527,603,773 4,305,651,821 6,833,255,593 212% 99% 141% 2,438,609,867 5,080,546,515 7,519,156,382 8,286,786,767 14,237,800,000 11,956,586,129 4,261,200,000 20,243,372,896 18,499,000,000 25,502,322,246 24,439,240,000 58% 8,285,744,504 13,710,527,272 281% 13,061,595,496 4,243,472,728 109% 21,347,340,000 17,954,000,000 104% 27,262,799,000 23,934,703,636 1,760,476,754 69,038,304 104% 39,221,626,757 35,587,112,749 1,970,555,866 77,276,701 60% 8,173,445,713 11,715,354,544 308% 11,149,175,287 4,206,045,735 119% 19,322,621,000 15,921,400,279 114% 25,355,082,000 22,136,267,552 (1,907,717,000) (74,812,431) 110% 37,605,339,815 34,003,953,348 (1,616,286,942) (63,383,802) 70% 7,828,104,731 265% 7,117,694,269 121% 14,945,799,000 115% 21,429,588,000 (3,925,494,000) (153,940,941) 111% 33,850,166,099 (3,755,173,716) (147,261,714) 10,004,381,816 4,237,011,546 14,241,393,362 20,472,124,271 78% 7,613,211,801 7,707,609,088 168% 5,799,613,946 4,255,912,846 105% 13,412,825,748 11,963,521,933 105% 19,932,720,748 18,321,516,479 (1,496,867,252) (58,700,677) 104% 32,705,442,967 31,278,884,860 (1,144,723,132) (44,891,103) 99% 7,883,137,198 7,735,899,996 136% 5,812,537,802 4,393,615,868 112% 13,695,675,000 12,129,515,864 109% 21,707,574,000 18,718,474,045 1,774,853,252 69,602,088 105% 35,096,904,233 32,070,084,443 2,391,461,266 93,782,795 102% 6,825,999,674 6,239,441,401 132% 5,443,203,326 4,455,703,801 113% 12,269,203,000 10,695,145,202 116% 21,632,289,000 17,538,354,863 (75,285,000) (2,952,353) 109% 35,364,356,898 31,294,910,185 267,452,665 10,488,340 109% 8,545,192,913 6,248,368,689 122% 6,814,126,093 4,508,241,832 115% 15,359,319,006 10,756,610,521 123% 24,982,578,511 17,589,866,114 3,350,289,511 131,383,902 113% 39,389,143,244 31,751,824,318 4,024,786,346 157,834,759 137% 151% 143% 142% 6,256,439,744 5,211,608,773 11,468,048,517 18,987,204,898 37,251,070,891 35,870,056,759 32,410,793,317 124% 0 34,776,621,093 Retail Term deposists Moscow Other regions Call deposits Moscow Other regions 24% 76% 24% 76% 100% 100% 23% 77% 23% 77% 100% 100% 23% 77% YUKOS RELATED COMPANY AUCTION EFFECT 23% 77% 100% 100% 23% 77% 23% 77% 100% 100% 24% 76% 22% 78% 110% 97% 24% 76% 22% 78% 111% 97% 23% 77% 21% 79% 108% 98% 23% 77% 21% 79% 109% 98% 21% 79% 49% 51% 54% 46% 91% 111% 49% 51% 53% 47% 91% 110% 47% 53% 52% 48% 90% 111% 45% 55% 52% 48% 87% 114% 46% 54% 58% 42% 78% 131% 45% 55% 58% 42% 77% 132% 43% 57% 58% 42% 73% 137% 43% 57% 58% 42% 73% 137% 58% 42% Corporates Term deposists Moscow Other regions Call deposits Moscow Other regions 46% 54% 40% 60% 115% 90% 49% 51% 40% 60% 124% 84% 48% 52% 39% 61% 125% 84% 49% 51% 39% 61% 126% 83% 48% 52% 38% 62% 126% 84% 50% 50% 38% 62% 133% 80% 56% 44% 38% 62% 148% 71% 56% 44% 37% 63% 151% 70% 32% 68% 41% 59% 77% 23% 53% 256% 39% 61% 76% 24% 51% 259% 42% 58% 74% 26% 57% 218% 52% 48% 70% 30% 75% 160% 57% 43% 64% 36% 88% 122% 58% 42% 64% 36% 90% 117% 56% 44% 58% 42% 95% 106% 56% 44% 58% 42% 96% 106% 55% 45% 43 TRUST Investment Bank - Assets structure 2006 Other 8.5% Loans to customers 6.7% Cash and cash equivalents 12.0% 1H07 Other 10.9% Loans to customers 6.2% Cash and cash equivalents 10.9% 2007 Budget Other 3.4% Loans to customers 21.2% Cash and cash equivalents 0.5% Financial assets through profit and loss 72.9% Financial assets through profit and loss 72.0% Financial assets through profit and loss 74.8% 1H2006 to 1H2007 Total assets 50 000 Financial assets at fair value 50 000 2006 to 2007 Total assets Financial assets at fair value 45.4% 40 000 40 000 -11.4% 34.0% 30 000 30 000 20 000 43 647 32 581 31 441 21 629 47 396 20 000 -21.0% 41 973 34 528 27 285 10 000 10 000 1H2006 1H2007 2006 2007B 44 NBT – 1H07 Effective Interest Rates Effective interest rates (month to date) July 2007 Corporate customers (both banks) Corporate customers Small/Medium/Micro Small Medium Micro Retail Auto Cash CreditCards Mortgage 11.5% June 2007 11.2% May 2007 11.2% April 2007 11.6% March 2007 12.3% Jan-Feb 2007 11.5% Dec 2006 11.3% 19.3% 15.0% 22.7% 19.1% 15.5% 22.7% 18.0% 15.2% 22.8% 19.4% 15.6% 22.8% 21.3% 22.9% 21.0% 22.8% 21.0% 23.4% 23.7% 32.8% 39.3% 12.7% 24.3% 33.0% 38.2% 12.8% 24.3% 33.0% 38.5% 12.3% 24.5% 33.0% 38.9% 12.6% 24.0% 32.5% 38.6% 12.9% 26.1% 35.1% 40.8% 12.2% 25.7% 35.8% 39.4% 13.8% Corporate, time deposits Individuals, time deposits Corporate, current accounts* Individuals, current accounts Debt securities issued Eurobond Subordinated loans 7.6% 10.4% 0.9% 0.7% 9.1% 9.8% 11.3% 7.9% 10.8% 0.7% 0.7% 9.1% 9.9% 11.3% 8.4% 10.4% 1.2% 0.7% 9.2% 8.0% 10.8% 1.5% 0.7% 9.3% 9.0% 10.3% 1.1% 0.7% 9.3% 8.2% 10.5% 1.4% 0.7% 9.3% 6.7% * Decrease in May is related to Yukos outflow 45 TRUST Investment Bank - Financial assets at fair value structure Changes financial assets at fair value structure 2005 Other 21% Eurobons of RF 11% 2006 Other 14% 1H07 Other 15% Eurobons of RF 0% Corporate debt securities 43% Eurobons of RF Corporate debt securities 58% 20% Corporate debt securities 60% OFZ 5% OFZ 17% OFZ 36% 46 Rating breakdown of Securities Portfolio - IBT Ruble bond portfolio rating breakdown BBB+/Baa1 (incl. sovereign) BBB/Baa2 21% BBB-/Baa3 0% 1% 44% 1% BB/Ba2 BB-/Ba3 B+/B1 19% B/B2 3% 4% 6% 1% B-/B3 No rating BB+/Ba1 Currency bonds portfolio rating breakdown BBB+/Baa1 (incl. sovereign) BBB/Baa2 BB+/Ba1 BB/Ba2 BB-/Ba3 52% 16% B+/B1 B/B2 7% 3% 1% B-/B3 No rating 2% 18% 18% 2% 2% 9% 8% Ruble bond without rating portfolio breakdown Banks Electric utilities Municipality 2% 1% 13% Private enterprises State enterprises 9% 37% Subfederal financial institutions Subfederal governments OFZ Futures 47 TRUST Investment Bank - Liabilities structure Funding structure 2006 Other 10% Long term financing 8% 1H07 Long term financing 10% Other 8% 2007 Other 7% Long term financing 12% Short term interbank 6% Customer accounts 9% Short term interbank 10% Payables under REPO 53% Short term interbank 12% Payables under REPO 49% Customer accounts 19% Customer accounts 21% Payables under REPO 66% 48 Pro-forma Key Ratios; Merged Bank Targets 2007B ROAA ROAE Cost / Income ratio (pre-provisions) CAR Total assets growth Net interest margin Average loans / Average deposits Operating costs / Average assets Number of cities present Total Headcount 1.4% 10.2% 65.0% 20.6% 20.0% 5.4% 107.5% 6.2% 150 8,200 2008E 2.4% 17.5% 56.0% 18.2% 35.0% 6.1% 169.7% 6.1% 220 9,100 2009E 2.5% 20.3% 52.2% 16.1% 33.0% 5.7% 189.8% 5.3% 220 9,500 3 year plan has not been amended due to current market conditions 49 Pro-forma Securities Portfolio – Optimising for the Future • In order to optimise the asset structure of the bank and allow the expansion of the retail and SME business, the bank has decided to reduce its position in trading securities to 10% of total assets by the end of 2009 Pro-forma Trading Securities (RUB mln) - Proprietary Pro-forma Trading Securities (RUB mln) – Client Flow Business 1,494 4,974 4,948 6,181 6,056 7,650 19,691 35,688 36,181 27,897 17,704 10,575 1,525 1,690 16,258 1,376 941 5,799 16,215 11,575 1,262 2,396 15,434 1,512 2,420 Treasury and Asset Management 6% 5% 370 5,100 6,302 11,016 6,302 6,120 2,228 2,227 2008E 2% 137 1,357 2005 2006 1Q 2007 Total Equities Corporate bonds % of total assets 4,604 4,422 5% 526 6,181 5,483 5% 574 5% 765 12,949 17,089 6,885 2005 2006 1Q 2007 2Q 2007 2007B 2Q 2007 2007B 2008E Government and municipal bonds Equities Corporate bonds Asset Management & Other 50 Pro-forma Funding Structure 2006 • • $100mln CLN by NBT (Dec) $150mln Eurobond by IBT (Sep) • • • 2Q 2007 $20mln NBT subdebt (Mar) $50mln NBT CLNs (Apr) $200mln NBT Eurobond (May) €150mln funding from securitisation (May) • • • 3Q-4Q 2007 €150-200mln securitisation bond $100mln private placement $100mln one year syndicated loan • • • • 2008E $400-500mln funding from securitisation $350mln new Eurobonds issued $100mln raised in syndicated loans $50-100mln of other securities issued • • • • 2009E $400-500mln funding from securitisation $150-300mln new Eurobonds issued $100mln raised in syndicated loans (new) $50-100mln of other securities issued (new) • Increasingly Diversified Funding Structure 2006 2Q 2007 Funding from 2007 Budget Shareholders' Equity 14.8% Other liabilities 0.9% Debt Securities 17.1% Amounts due to credit institutions 3.3% Payables under repurchase agreements 17.9% 2008E Shareholders' Equity 13.1% Other liabilities 0.9% Debt Securities 21.9% Amounts due to credit institutions 2.9% Payables under repurchase agreements 10.0% Amounts due to Shareholdes' Shareholders' Amounts due to securitisation credit institutions credit institutions equity Equity 1% 3.5% 6% 12% 12.2% Payables under Other liabilities Other liabilities repurchase 0.9% Payables under 3% agreements repurchase Debt 19% agreements Debt securities Securities 24.3% 11.7% 12% Amounts due to customers 47.4% Amounts due to customers 47% Funding from securitisation 9.4% Amounts due to customers 36.6% Funding from securitisation 13.9% Amounts due to customers 37.4% 51 Pro-forma Capital Structure Total Shareholders Equity (RUB mln) 23,367 19,057 15,997 Comments • Management estimates that after the merger, National Bank TRUST would reach TOP 20 Russian banks in terms of assets 12,130 • 1.5bln of 3.4bln of announced capital increase has been provided. The remaining 1.9bln will be provided by the end of October 2Q 2007 2007B 2008E 2009E Capital Adequacy Ratio 20.6% • Significant room to overperform asset growth targets in model 16.89% 14.73% 12.24% 13.16% 17.6% 18.2% 16.0% 16.1% 15.3% • RUB 7bln capacity for tier 2 subdebt issuance 1Q 2007 2Q 2007 2007B 2008E 2009E Tier 1 Ratio BIS Requirements (8%) Total Capital Ratio Central Bank (10%) 52 Investment Banking Optimal Asset Structure as Department in Merged Bank IBT Asset Structure USD Mln Corporate bonds - client flow trading Asset management Corporate bridges Structured corporate loans Total assets 300 200 150 300 950 Risk Weighting 130% 100% 100% 100% 1,040 Total shareholders equity (current) Tier 1 capital (current) 279 305 Tier 1 CAD Required CAD Excess CAD Excess capital to be transferred to NBT 29% 15% 14% 149 NBT 53 Pro Forma Related Party Transactions Amounts Due to RP Customers 4.00% 6.03% Loans to RP 1120 1.69% 722 0.66% 248 728 2.62% 2.31% 1.72% 0.80% 374 543 647 610 2004 2005 2006 1H2007 2004 2005 2006 1H2007 RUB mln % of Total Transactions with related parties: • • Carried out on an arm's-length basis Subject to the same approval procedures and limits as transactions with unrelated parties 54 Pro-forma Employee Structure Employee Structure 2006 401 37% 5,230 7% 409 18% 2Q 2007 6,357 6% Pro-Forma 2007 8,200 7% Pro-Forma 2008 9,100 7% 93% 63% 82% 94% 93% 93% IBT NBT IBT NBT Merged Bank Merged Bank Total: 5,631 Total: 6,766 Total: 8,200 Total: 9,100 • Post merger, the group expects a minimal impact to its headcount due to different business operations of the banks being merged; however due to spin-off of proprietary and alternative investments combined with synergies and back office redundancy will lead to savings of at least $7.5mln a year • Expected redundancies of appr. 80 people due to merger (23 front office, 57 back/middle office) • In light of the bank’s network expansion plans, management anticipates to have approximately 3,000 new employees to grow the business in 2007 and 2008. The new employees will receive introductory training to ensure that high standards are maintained • Headcount not due to increase significantly after 2009 55 1 Executive Summary 2 Rationale for Merger 3 Group History & Structure 4 Group Strategy 5 Group Business Overview 6 Group Risk Management 7 Group Financial Forecasts 8 Group Merger Implementation Plan 56 Indicative Timetable: Expected Completion in 2Q 2008 Announced Merger to market, staff and regulators on 17 July 2007 Engaged A&O as legal counsel Finalizing Capital Increase of National Bank TRUST by late October 2007 Informal Discussions with regulator on Merger Official request will be filed with CBR during October 2007 57 APPENDIX 58 Yukos Deposits 59 Yukos Related Deposits NBT and Yukos RD (Rub bln and % ) 30 25 20 15 10 5 0 60% 50% 40% 30% 20% 10% 0% 30 /0 9/ 20 06 31 /1 2/ 20 06 31 /0 3/ 20 07 17 /0 4/ 20 07 02 /0 5/ 20 07 30 /0 5/ 20 07 30 /0 6/ 20 07 31 /0 7/ 20 07 31 /0 8/ 20 07 13 /0 9/ 20 07 Corporate Current Account Non Restricted Yukos Restricted Yukos All current accounts % YRD vs Corp C/Acs % All YRD vs All Current TRUST Group and Yukos RD (Rub bln. and % ) 35 30 70% 60% 50% 40% 30% 20% 10% 0% Post Yukos related company auctions the Unfrozen Yukos-Related deposits have effectively been reduced to zero 25 20 15 10 5 0 30 /0 9/ 20 06 31 /1 2/ 20 06 31 /0 3/ 20 07 17 /0 4/ 20 07 02 /0 5/ 20 07 30 /0 5/ 20 07 30 /0 6/ 20 07 31 /0 7/ 20 07 31 /0 8/ 20 07 13 /0 9/ 20 07 Corporate Current Account All current accounts % All YRD vs All Current Non Restricted Yukos Restricted Yukos % YRD vs Corp C/Acs 60 Historical Financials of NBT and IBT 61 Balance Sheet (RUB mln) NBT 2005 Cash and cash equivalents Amounts due from credit institutions Trading securities Net loans to customers Total retail loans Corporate SME Property, equipment and intangibles Tax and other assets Total Assets Amounts due to credit institutions Payables under repurchase agreements Amounts due to customers Retail Corporate SME Funding from securitisation Obligations to return securities received as collateral Debt securities issued Tax and other liabilities Total Liabilities Shareholders' Equity 13,970 15 7,302 16,379 4,691 11,688 1,203 484 39,360 2,875 30,564 7,299 23,265 1,002 726 35,167 4,193 2 2006 11,147 15 6,150 24,847 12,715 9,891 2,241 1,965 546 44,670 1,126 34,868 11,886 22,867 3,713 625 40,333 4,337 2Q 2007 16,326 15 2,655 32,676 16,934 11,343 4,399 2,633 672 54,977 1,423 38,787 13,482 25,305 8,640 630 49,480 5,497 2005 5,350 1,891 13,887 4,381 4,381 417 2,421 28,347 3,959 7,013 7,235 176 7,059 846 2,714 348 22,114 6,233 IBT 2 2006 5,696 1,320 34,529 3,166 3,166 604 2,081 47,396 3,983 21,842 7,899 7,899 1,885 4,914 204 40,727 6,669 2Q 2007 4,774 519 31,441 2,695 2,695 582 3,635 43,646 4,395 18,333 7,637 7,637 2,092 4,312 244 37,013 6,633 62 Income Statement (RUB mln) NBT 2005 Interest income Due from credit institutions Debt securities and other financial instruments Reverse repurchase agreements Loans to customers Interest expense Due to credit institutions Repurchase agreements Deposits by customers Debt securities issued Net interest income Provision for impairment Net interest income after provisions Fee and commission income Fee and commission expense Net Fees and commissions Total operating income Operating expense Salaries and benefits Administrative expenses Depreciation and amortization Other expenses Profit before taxation Income tax expense Net income 2,726 208 615 1,904 (788) (73) (634) (81) 1,938 (304) 1,634 876 (163) 713 3,310 (2,463) (1,318) (815) (153) (178) 847 (558) 288 2 2006 4,622 321 679 3,622 (1,373) (27) (1,247) (99) 3,249 (665) 2,584 925 (159) 766 3,619 (3,317) (1,855) (1,148) (165) ( 148) 303 (111) 192 2Q 2007 3, 337 243 179 2,915 ( 1,140) (26) (870) (244) 2,197 (417) 1,780 461 (96) 365 2,290 ( 2,174) ( 1,288) (687) (115) (84) 116 29 145 2005 1,354 145 555 117 440 (659) (125) (301) (109) (123) 695 (238) 457 187 (51) 136 2,262 (1,324) (828) (359) (77) (61) 938 (213) 726 IBT 2 2006 2,383 290 1,581 117 395 (1,439) (237) (739) (225) (238) 944 (295) 649 318 (45) 274 1,784 (1,518) (946) (426) (95) (51) 265 (87) 178 2Q 2007 1,558 143 1,126 62 226 ( 1,077) (153) (617) (116) (153) 481 7 488 290 (27) 263 707 (748) (442) (256) (40) (10) (41) 5 (36) 63 Russian Banking Sector Overview 64 Russian Banking Sector: Summary Banking Sector Summary • Retail lending is increasingly the focus for banks and, despite explosive growth in consumer credit, Russia still lags behind emerging market peers. There is potential for several years of further strong growth in credit card, auto credit, as well as mortgage lending as personal income levels rise Mortgages, although quickly becoming a mass product, still account for only 0.75% of GDP vs. 5.3% in Kazakhstan and 7.3% in Poland and amid enormous demand for new housing, still make up only c.10% of total retail loans Mortgage lending is forecasted to grow by 80% in 2007 There is increasing emphasis on providing banking services in the under-banked regions as economic wealth spreads into the regions responsible for much of Russia's industrial output The key constraints for all Russian banks are capital and funding. With some of the leading private banks growing at over 100% per annum, sourcing capital is challenging VTB successfully listed in May 2007 and several other banks have IPO in the pipeline In 2006, total NPLs of the banking system has increased by 2.5x from $765m as of January 2006 to $2.0bn whereas lending to individuals rose by 75% in 2006 $bn Total Assets % 600 500 400 300 200 100 0 85 2000 105 2001 130 2002 190 2003 257 339 32.3% 35.3% 38.3% 42.3% 42.1% 45.1% 52.8% 60% 50% 40% • • • • • • 533 30% 20% 10% 0% 2004 2005 2006 Total Assets Asset/GDP Key Banking Statistics 2002 Assets GDP Loans GDP Retail loans GDP Retail loans / total Income Deposits GDP Retail deposits GDP Retail deposits / total income Capital /Assets 38.3% 16.6% 1.3% 2.1% 19.6% 9.5% 15.1% 14.0% 2003 42.3% 20.3% 2.3% 3.4% 22.7% 11.5% 17.1% 14.6% 2004 41.9% 22.8% 3.6% 5.6% 24.4% 11.6% 18.0% 13.3% 2005 45.1% 25.2% 5.5% 8.7% 26.9% 12.7% 20.4% 12.7% 2006 52.8% 30.2% 7.8% 12.3% 31.8% 14.2% 22.5% 12.1% Total Deposits $bn % With the fast growth of retail lending, an increasing number of banks face capital constraints as the capital ratio decreases to the minimal level acceptable by the CBR Source: RosStat, CBR 350 300 250 200 150 100 50 0 16.0% 17.7% 19.6% 22.7% 24.4% 26.9% 31.8% 178 106 78 26 16 30 22 34 32 47 52 71 96 144 35% 30% 25% 20% 15% 10% 5% 0% 2000 2001 Retail Deposits 2002 2003 2004 Corporate Deposits 2005 2006 Deposits/GDP 65 Russian Banking Sector: Forecasts by Product Total Banking Assets 57.5% 45.4% 47.7% 51.2% 54.4% 787 674 563 339 461 158 233 0.5% 4 2005 2006F 2007F 2008F Total Banking Assets($bn) 2009F 2010F % of GDP 2005 2006F 2007F 2008F 2009F 2010F % of GDP 2005 67.2% 1,016 28.7% 25.1% 300 0.9% 22 8 378 37.8% 33.3% 460 2.0% 37 Total Deposits 42.5% 47.8% 558 Mortgages 5.3% 4.0% 80 3.0% 55 2006F 2007F 2008F 2009F 2010F % of GDP Total Banking Assets($bn) Total Banking Assets($bn) Credit Cards 2.2% 1.6% 1.1% 0.6% 0.2% 1 2005 0.3% 7 3 13 5 22 9 33 0.7% 1.0% Car Loans 1.1% 1.2% 1.4% 1.4% 21 19 15 12 145 19.5% Corporate Loans 27.4% 29.2% 21.6% 23.5% 25.5% 375 316 256 209 441 2006F 2007F 2008F 2009F 2010F % of GDP 2005 2006F 2007F 2008F 2009F 2010F 2005 2006F 2007F 2008F 2009F 2010F % of GDP Total Banking Assets($bn) Total Banking Assets($bn) % of GDP Total Banking Assets($bn) Source: Deutsche Bank Equity Research (20-Sep-06) and Merrill Lynch Research (23-May-06) 66 Russian Banking Sector: Benchmarking Banking Assets in % of GDP 315% 303% 133% 136% Total Loans in % of GDP Total Deposits in % of GDP 129% 92% 213% 95% 86% 75% 76% 147% 48% 47% 67% 45% 70% 26% 34% 25% 41% (1) (2) (1) (2) (1) Russian-2005 Russian-2010 Portugal Greece Portugal Russian-2005 Russian-2010 Russian-2005 Russian-2010 Portugal Greece Greece France France France Western Europe Note: Total banking assets, loans and deposits data as of 31 December 2005 unless otherwise stated Sources: European Banking Federation, Bank of Ukraine, Economist Intelligence Unit and broker research (1) Includes Bulgaria, Czech Republic, Hungary, Poland, Romania, Slovakia and Ukraine (2) Includes Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Norway, Netherlands, Portugal, Spain, Sweden, Switzerland and the United Kingdom Western Europe Western Europe CEE CEE CEE (2) 67 Top Russian Banks Main Financial Indicators of Top 20 Banks, as at April 1, 2007 # 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Bank Sberbank VTB Gazprombank Alfa Bank UralSib Bank of Moscow Raiffeisenbank Austria MPB Rosbank MMB Russian Standard MDM Bank Ak Bars Rosselkhozbank PSB NRB VTB 24 Promsvyazbank Trust Bank Petrocommerce Capital 582,213.50 136,972.50 88,298.60 39,494.20 39,411.10 31,005.50 27,997.70 27,572.80 23,349.20 22,989.20 21,508.70 21,419.90 21,276.20 19,961.30 19,681.10 17,640.90 16,522.20 15,186.50 (1) 14,553.00 13,464.10 Total Assets 3,945,465.90 860,145.00 1,087,616.40 398,644.40 311,610.30 389,355.10 272,476.70 86,696.10 257,598.00 265,224.60 182,938.30 223,636.80 114,101.50 267,465.00 151,218.10 30,841.60 178,855.10 185,833.30 101,035.00 127,654.50 Source: Interfax (1) Includes capital increase of RUB 3.4bn 68

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