REFERENCE: BANK CASPIAN OJSC (Kazakhstan) - financial indicators

/IRBIS, July 2, 02/ - The data below are published in accordance with admittance of common inscribed (KZ1C31450014) and preference inscribed (KZ1P31450417) shares of BANK CASPIAN OJSC (Almaty). The reference has been made by the materials of KASE listing commission conclusion. BANK CASPIAN OJSC makes financial statement in compliance with Kazakhstan accounting standards and banking legislation and standard law acts of the National Bank of Kazakhstan. The table below shows data of non-audited financial statement of the bank and indicators calculated in compliance with their base by stock exchange's specialists (in th KZT unless otherwise specified). -------------------------------------------------------------------------------- As of As of As of As of Name of indicator Jan 1.00 Jan 1.01 Jan 1.02 Apr 1.02 -------------------------------------- --------- --------- ---------- ---------- Authorized capital (paid) 834,661 840,000 993,223 993,224 Shareholders' equity 1,027,081 1,175,296 1,597,322 1,644,493 Total assets 3,707,150 8,956,450 15,043,652 14,984,366 Liquid assets 1,789,146 4,827,951 5,998,881 5,708,754 Credits granted (net) 1,165,885 3,222,184 7,972,029 7,837,448 Total liabilities 2,680,069 7,781,154 13,446,330 13,339,873 Loans and deposits 2,535,265 6,773,979 12,988,659 12,687,276 Bonds issued into circulation - - 826,100 1,707,562 Total revenues 937,210 1,356,230 2,614,262 767,251 Total expenses 915,911 1,288,235 2,294,408 694,980 Net income 21,299 67,995 319,854 72,271 Earnings per one common share (EPS), KZT 4.33 16.55 68.77 - Return on assets (ROA), % 0.57 0.76 2.13 - Return on equity (ROE), % 1.19 5.79 20.02 - Book value of one share, KZT 258.41 293.82 337.73 347.70 -------------------------------------------------------------------------------- International audit of the bank's non-consolidated financial statement for 1999 and 2000 prepared in compliance with Kazakhstan accounting standards was conducted by PriceWaterhouseCoopers (Almaty, Kazakhstan), on consolidated financial statement for 2001 which was prepared in compliance with Kazakhstan accounting standards - by Ernst & Young (Almaty, Kazakhstan). The table below shows data of the company's audited financial statement and indicators calculated in compliance with their base by stock exchange's specialists (th KZT unless otherwise specified). ----------------------------------------------------------------------- As of As of As of Name of indicator Jan 1.00 Jan 1.01 Jan 1.02 ---------------------------------------- --------- --------- ---------- Authorized capital (paid) 834,661 840,000 993 223 Shareholders' equity 1,005,648 1,175,296 1,508,370 Total assets 3,693,660 8,956,450 15,436,716 Liquid assets 1,789,146 4,827,951 6,084,668 Loans to clients 1,165,885 3,222,184 7,331,191 Total liabilities 2,688,012 7,781,154 13,926,853 Loans and deposits 2,535,265 6,773,979 12,902,604 Issued bonds - - 826,100 Aggregate income 926,611 1,356,202 2,672,196 Total expenses 832,009 1,288,207 2,444,718 Net income 94,602 67,995 227,478 Earnings per one common share (EPS), KZT 23.32 16.55 48.76 Return on assets (ROA), % 2.56 0.76 1.47 Return on equity (ROE), % 9.41 5.79 15.08 Book value of one share, KZT 253.02 293.82 318.92 ----------------------------------------------------------------------- According to PriceWaterhouseCoopers opinion the non-consolidated financial statement reflects impartial in all its aspects account of BANK CASPIAN OJSC financial situation by December 31, 1999-2000, and results of economic and financial activity and cash flow for the years, which ended by the mentioned dates, in compliance with Kazakhstan accounting standards. According to auditor' report of Ernst & Young the consolidated financial statement in all significant aspects reflects consolidated assets, liabilities and shareholders' equity of the bank and its subsidiary companies by December 31, 2001, and results of their activities and cash flow within the reporting period in compliance with Kazakhstan accounting standards. At this, report of Ernst & Young comprises a slip of a tongue that the auditor could not confirm assets in the amount of KZT142,116th and liabilities in the amount of KZT19,646th on subsidiary companies by means of conducting additional procedures, in accordance with the fact that financial statement of subsidiary companies of the bank, by December 31 of 2000 was checked by another auditor. [2002-07-02]