CWBFG Annual Report 2022

NET INTEREST INCOME

Net interest income is the difference between interest earned on assets, and interest paid on deposits and other liabilities, including debt. Net interest margin is net interest income as a percentage of average total assets.

Table 5 - Net Interest Income ($ thousands)

2022

2021

Average Balance (1)

Interest Rate

Average Balance (1)

Interest Rate

Mix

Interest

Mix

Interest

Assets Cash, securities and deposits with financial institutions

$

4,106,837

11 % $

36,915

0.90 %

$

3,898,805

11 % $

20,947

0.54 %

Securities purchased under resale agreements

143,701

-

1,964

1.37

56,345

-

111

0.20

Loans

Personal

6,687,336

17

211,531

3.16

6,079,394

17

210,483

3.46

Business

27,153,241

70

1,311,495

4.83

24,931,015

70

1,086,471

4.36

33,840,577

87

1,523,026

4.50

31,010,409

87

1,296,954

4.18

Total interest bearing assets

38,091,115

98

1,561,905

4.10

34,965,559

98

1,318,012

3.77

Other assets

948,188

2

-

0.00

811,430

2

-

0.00

Total Assets

$ 39,039,303

100 % $

1,561,905

4.00 %

$ 35,776,989

100 % $

1,318,012

3.68 %

Liabilities Deposits

Personal

$ 16,023,732

41 % $

325,291

2.03 %

$ 15,508,125

43 % $

246,614

1.59 %

Business and government

15,334,691

39

220,166

1.44

13,408,510

37

114,004

0.85

31,358,423

80

545,457

1.74

28,916,635

80

360,618

1.25

Securities sold under repurchase agreements

50,470

-

679

1.35

31,826

-

45

0.14

Other liabilities

711,081

2

3,159

0.44

671,260

2

2,809

0.42

Debt

3,282,776

9

72,634

2.21

2,708,222

8

62,177

2.30

Shareholders' equity

3,636,553

9

-

0.00

3,448,826

10

-

0.00

Non-controlling interests

-

-

-

0.00

220

-

-

0.00

Total Liabilities and Equity

$ 39,039,303

100 % $

621,929

1.59 %

$ 35,776,989

100 % $

425,649

1.19 %

Total Assets/Net Interest Income

$ 39,039,303

$

939,976

2.41 %

$ 35,776,989

$

892,363

2.49 %

(1) Non-GAAP measure – refer to definitions and detail provided on page 16.

Net interest income of $940 million was up 5% ($48 million) from last year. Growth was primarily driven by a 9% increase in average interest-earning assets, partially offset by an eight basis point decrease in net interest margin. The decline in net interest margin reflects that growth in asset yields has lagged the growth in deposit costs over the last year driven by the higher market interest rate environment. Net interest margin was also negatively impacted by a change in our lending mix to comparatively lower- yielding borrowers and portfolios. The yield on average cash, securities and deposits with financial institutions of 0.90% increased 36 basis points primarily due to increases in market interest rates following the Bank of Canada policy interest rate changes. The average balance of cash, securities and deposits as a percentage of total assets was relatively consistent year-over- year. Average loan yields increased 32 basis points to 4.50% primarily due to a 107 basis point increase in average prime rate, driven by the Bank of Canada policy interest rate increases during the year. The increase in average prime rate immediately impacted our floating rate loan yields, which represent about one third of our loan portfolio, while our fixed rate loan portfolio will continue to trend upwards as loans originated prior to the policy interest rate increases roll off and are replaced with new lending at higher rates. Loan yields have also been slower to reflect the full impact of market interest rate changes due to high competition for new lending. Lower personal loan yields reflect the combined impact of timing of policy rate increases on our personal loan portfolio, which is almost entirely fixed rate, and our strategic focus towards loans with low loan-to-value and borrowers with stronger beacon scores, which attract lower loan yields. Average deposit costs were up 49 basis points to 1.74% and the overall cost of average interest-bearing liabilities and equity increased 40 basis points to 1.59%, primarily due to market interest rate increases, which also resulted in deposit pricing changes on certain administered rate products. The increase in market interest rates immediately impacted our floating rate deposits, which represent about one third of our deposit portfolio. The proportional increase in deposits compared to loan yields is primarily due to the impact of our fixed term deposit portfolio repricing faster to reflect higher market interest rates than our fixed term loans, which have a longer average duration.

CWB Financial Group 2022 Annual Report | 23

Powered by