美会计准则变动 美银或计入120亿美元税前支出

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美会计准则变动 美银或计入120亿美元税前支出

2009年07月21日 05:07  新浪财经

　　新浪财经讯 北京时间7月21日凌晨消息，据国外媒体报道，市场研究公司Keefe, Bruyette & Woods Inc周一发表报告称，受要求计入信用卡亏损的新会计准则的影响，美国银行(Bank of America Corp。)2010财年第一季度的业绩中可能会计入120亿美元的税前支出。

　　Keefe Bruyette and Woods的分析师杰弗逊·哈瑞森(Jefferson Harralson)在今天公布的报告中表示，根据美国会计准则的变动，美国银行将从1月份开始在公司财报中计入1500亿美元抵押信用卡及其他资产的相关支出。

　　哈瑞森称：“当这些资产进入资产负债表时，美国银行将极有可能不得不拨出大量资金作为这些资产的亏损准备金。”他预测称，这些支出将在2010年给美国银行带来10美分的每股亏损，该行来自于持续运营业务的每股盈利将为80美分。

　　美国银行在7月17日公布2009财年第二季度财报称，该行第二季度的净利润同比下滑5.5%，至32.2亿美元，原因是来自于信用卡、小型企业及住房相关贷款的亏损上升。该行首席执行官肯尼斯·刘易斯(Kenneth Lewis)称，在这一季度中，美国银行下属的信用卡部门蒙受了16.2亿美元的亏损，而国会所批准的新会计准则可能令该行2010年的信用卡营收减少最多7亿美元。

　　此前，美联储曾在5月7日公布的“压力测试”结果报告中指出，如果美国经济陷入维持时间更长、程度更深的衰退当中，则美国银行2009年和2010年的信用卡亏损将会达到191亿美元。此前，美联储曾在4月24日公布的一份报告中表示，根据新的会计准则，接受“压力测试”的19家大银行可能不得不将9000亿美元的资产带入到资产负债表当中。

　　美国银行发言人斯科特·希尔维斯特里(Scott Silvestri)称，该行拒绝就Keefe, Bruyette & Woods Inc的预测发表言论。

　　在纽约证券交易所(NYSE)的常规交易中，美国银行股价下跌0.65美元，报收于12.24美元，跌幅5.04%。今年截至目前为止，该行股价已经下跌了13%。(唐风)

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http://www.cnbc.com/id/32078443
KBW Now Says BofA Won't Face $12 Billion Charge

An analyst has reversed his assessment that Bank of America will incur a $12 billion pretax charge in the first quarter of 2010 tied to how it records credit card losses.


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Jefferson Harralson, an analyst at Keefe, Bruyette & Woods, had written on Monday that the expected charge related to $150 billion of credit card receivables, home equity securitizations and asset-backed conduits that would move onto the largest U.S. bank's balance sheet.

But on Tuesday, he wrote that "we understand the reserve building costs of bringing about $150 billion in assets onto the balance sheet will be an adjustment to capital," and not filter to the bottom line.


Sharon Lorimer
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As a result, he said the bank should in 2010 report a profit of 80 cents per share, not the loss of 10 cents per share he had projected on Monday.

Bank of America's [BAC  12.19  ---  UNCH  (0)   ] credit card unit lost $1.62 billion in the second quarter, limiting overall net income for the three-month period to $3.22 billion.

Chief Executive Kenneth Lewis said new credit card rules in 2010 could reduce card revenue that year by $700 million.

JPMorgan Chase [JPM  36.94  ---  UNCH  (0)   ] Chief Executive Jamie Dimon made a similar forecast for his bank, the nation's second-largest.

Harralson has an "outperform" rating and 12-month price target of $16.50 for Bank of America, which is based in Charlotte, North Carolina.

The bank's shares fell 14 cents to $12.10 in afternoon trading on the New York Stock Exchange.