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KPMG Building Society Dashboard - Database KPIs 2016

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1 Document Classification: KPMG Public © 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Version 2.0 December 2016 Building society dashboard Database KPIs 2016
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Page 1: KPMG Building Society Dashboard - Database KPIs 2016

1

Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Version 2.0

December 2016

Building society dashboardDatabase KPIs 2016

Page 2: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 1: Peer Group Table 2016Peer Group 1 Peer Group 2 Peer Group 3

Nationwide Monmouthshire Vernon

Yorkshire Leek United Loughborough

Coventry Furness Mansfield

Skipton Newbury Bath Investment

Leeds Ipswich Stafford Railway

Principality Hinckley & Rugby Teachers

West Bromwich Darlington Swansea

Newcastle Manchester Chorley & District

Nottingham Market Harborough Buckinghamshire

Cumberland Melton Mowbray Beverley

Progressive Marsden Holmesdale

National Counties Scottish Ecology

Saffron Tipton & Coseley Earl Shilton

Cambridge Hanley Economic Penrith

Harpenden

Dudley

Building Society dataData is sourced from publicly available information, such as financial reports.Our database contains Society KPIs starting from 2010.2016 data contains Society data from the latest financial statements for year-ends of 2015/16.

Page 3: KPMG Building Society Dashboard - Database KPIs 2016

3

Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 2: Total Assets and Shares

SocietyPrior Year Group

Total Assets£000

Group Total Assets£000

Group Asset Growth

%

Prior Year Society Shares£000

Society Shares£000

Society Shares Growth

%

Funding Limit%

Liquid Assets Ratio %

Nationwide 195,580,000 208,939,000 6.83 132,373,000 138,715,000 4.79 26.71 12.10Yorkshire 37,572,000 38,218,600 1.72 27,241,400 27,396,400 0.57 22.50 12.46Coventry 31,278,300 34,114,400 9.07 23,395,600 25,355,800 8.38 20.00 13.80Skipton 15,962,100 17,511,400 9.71 11,467,500 12,828,200 11.87 12.22 16.95Leeds 12,131,200 13,506,600 11.33 9,181,600 9,932,900 8.18 20.50 13.45Principality 7,265,000 7,584,400 4.40 5,613,000 5,621,800 0.16 18.70 13.90West Bromwich 5,600,400 5,767,100 2.98 3,988,000 4,385,100 9.96 8.70 17.28Newcastle 3,736,200 3,445,500 (7.78) 2,973,400 2,678,800 (9.91) 10.29 24.31Nottingham 3,265,800 3,318,400 1.61 2,575,400 2,433,200 (5.52) 20.90 15.98Cumberland 1,914,227 2,130,278 11.29 1,521,806 1,613,296 6.01 17.50 15.08Progressive 1,688,775 1,736,781 2.84 1,517,254 1,516,269 (0.06) 14.31 20.46National Counties 1,436,461 1,569,416 9.26 939,530 1,089,390 15.95 18.05 25.79Saffron 1,203,804 1,132,980 (5.88) 952,013 897,571 (5.72) 13.70 23.40Cambridge 1,156,391 1,123,557 (2.84) 1,016,037 992,905 (2.28) 5.70 22.51Monmouthshire 1,047,952 1,073,479 2.44 820,556 863,611 5.25 14.46 25.55Leek United 907,241 890,647 (1.83) 820,490 805,115 (1.87) 2.47 20.81Furness 881,517 883,155 0.19 704,578 706,809 0.32 12.43 23.61Newbury 820,756 868,896 5.87 657,003 691,738 5.29 14.70 16.36Ipswich 601,238 565,122 (6.01) 472,625 465,657 (1.47) 11.60 20.37Hinckley & Rugby 549,345 570,794 3.90 450,061 468,630 4.13 11.50 17.30

Page 4: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Market Harborough 419,475 427,416 1.89 344,712 328,609 (4.67) 16.00 17.40Melton Mowbray 389,818 389,482 (0.09) 310,737 313,851 1.00 11.73 17.13Marsden 384,139 403,517 5.04 309,889 332,452 7.28 9.16 25.67Scottish 378,195 388,922 2.84 331,726 342,072 3.12 3.96 28.37Tipton & Coseley 373,711 363,817 (2.65) 327,365 319,188 (2.50) 2.43 24.88Hanley Economic 361,441 373,949 3.46 280,713 288,711 2.85 15.69 24.45Harpenden 301,610 307,333 1.90 267,496 275,296 2.92 3.17 36.85Dudley 328,460 353,688 7.68 306,706 328,598 7.14 0.87 24.58Vernon 288,126 299,646 4.00 234,297 247,844 5.78 10.80 23.39Loughborough 287,425 289,949 0.88 251,894 248,862 (1.20) 6.97 24.77Mansfield 286,623 314,693 9.79 213,890 228,316 6.74 21.39 21.87Bath Investment 279,060 292,587 4.85 188,286 198,858 5.61 24.80 23.50Stafford Railway 261,463 265,317 1.47 221,614 222,807 0.54 9.50 34.74Teachers 245,215 255,393 4.15 200,728 209,594 4.42 10.90 18.60Swansea 227,377 231,119 1.65 186,697 188,953 1.21 11.93 27.99Chorley & District 226,308 215,087 (4.96) 199,171 192,917 (3.14) 1.51 32.36Buckinghamshire 216,827 205,417 (5.26) 155,201 144,433 (6.94) 22.25 24.14Beverley 187,486 182,526 (2.65) 145,273 149,253 2.74 11.87 20.59Holmesdale 165,353 190,391 15.14 128,767 142,742 10.85 18.00 27.00Ecology 137,868 145,929 5.85 121,526 127,433 4.86 6.47 21.83Earl Shilton 121,205 123,954 2.27 104,570 105,838 1.21 6.86 28.06Penrith 95,374 100,076 4.93 83,216 87,792 5.50 1.65 27.31

SocietyPrior Year Group

Total Assets£000

Group Total Assets£000

Group Asset Growth

%

Prior Year Society Shares£000

Society Shares£000

Society Shares Growth

%

Funding Limit%

Liquid Assets Ratio %

Table 2 cont’d: Total Assets and Shares

Page 5: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 3: Group Profitability Ratios

SocietyPrior Year Group

Profit for Year£000

Group Profit for Year

£000

Profit Change%

Group Profitfor Year/Mean

Assets%

Net Interest Income

£000

Group Net Interest

Margin/Mean Assets

%

Total Net Income

£000

Total Administrative Expenses plus depreciation

and amortisation

£000

Group Cost/Income

Ratio%

Group ManEx/Mean

Assets%

Nationwide 839,000 985,000 17.40 0.49 3,086,000 1.53 3,372,000 1,847,000 54.77 0.91Yorkshire 147,400 138,500 (6.04) 0.37 534,600 1.41 548,200 346,100 63.13 0.91Coventry 158,500 171,300 8.08 0.52 363,900 1.11 369,000 137,400 37.24 0.42Skipton 145,700 113,400 (22.17) 0.68 223,300 1.33 631,500 464,400 73.54 2.77Leeds 69,400 88,900 28.10 0.69 207,500 1.62 218,900 79,700 36.41 0.62Principality 52,300 37,700 (27.92) 0.51 134,100 1.81 141,800 83,700 59.03 1.13West Bromwich 9,200 9,400 2.17 0.17 60,000 1.06 67,200 47,100 70.09 0.83Newcastle 2,900 3,300 13.79 0.09 27,100 0.75 50,100 38,200 76.25 1.06Nottingham 13,900 15,400 10.79 0.47 48,000 1.46 58,600 36,900 62.97 1.12Cumberland 8,905 12,616 41.67 0.62 31,916 1.58 36,208 20,662 57.06 1.02Progressive 10,217 11,069 8.34 0.65 28,273 1.65 28,875 11,220 38.86 0.66National Counties 4,674 1,814 (61.19) 0.12 19,034 1.27 16,294 13,040 80.03 0.87Saffron 2,603 3,252 24.93 0.28 21,388 1.83 21,220 16,796 79.15 1.44Cambridge 3,270 1,154 (64.71) 0.10 17,280 1.52 18,007 15,635 86.83 1.37Monmouthshire 4,713 6,375 35.26 0.60 15,116 1.43 15,803 7,960 50.37 0.75Leek United 2,582 3,600 39.43 0.40 12,168 1.35 13,091 8,135 62.14 0.90Furness 3,041 2,754 (9.44) 0.31 14,367 1.63 14,131 10,684 75.61 1.21Newbury 4,818 5,639 17.04 0.67 15,375 1.82 15,543 7,831 50.38 0.93Ipswich 2,916 1,515 (48.05) 0.26 9,838 1.69 10,135 7,962 78.56 1.37Hinckley & Rugby 185 320 72.97 0.06 6,162 1.10 6,678 5,920 88.65 1.06Darlington 2,355 1,202 (48.96) 0.23 9,328 1.75 9,206 7,130 77.45 1.34Manchester 4,452 (4,874) (209.48) (1.05) 8,548 1.85 9,758 6,841 70.11 1.48

Page 6: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Market Harborough 1,428 2,262 58.40 0.53 8,203 1.94 8,718 5,557 63.74 1.30Melton Mowbray 905 1,192 31.71 0.31 5,308 1.36 6,207 4,781 77.03 1.23Marsden 1,175 915 (22.13) 0.23 5,555 1.41 6,086 4,965 81.58 1.16Scottish 1,832 1,111 (39.36) 0.29 6,430 1.68 6,522 4,926 75.53 1.28Tipton & Coseley 2,218 2,314 4.33 0.63 6,259 1.70 6,734 3,892 57.80 1.06Hanley Economic 660 790 19.70 0.21 5,262 1.43 5,399 3,853 71.37 1.05Harpenden 1,548 975 (37.02) 0.32 5,808 1.91 6,008 4,493 74.78 1.48Dudley 981 1,069 8.97 0.31 6,551 1.92 6,896 4,692 68.04 1.53Vernon 627 970 54.70 0.33 4,999 1.70 5,061 3,671 72.54 1.25Loughborough 540 501 (7.22) 0.17 4,525 1.57 4,569 3,912 85.62 1.36Mansfield 1,311 1,572 19.91 0.52 5,841 1.94 5,921 3,693 62.37 1.23Bath Investment 2,857 3,240 13.41 1.13 7,884 2.76 8,423 3,927 46.62 1.37Stafford Railway 1,449 1,532 5.73 0.58 3,982 1.51 3,981 1,900 47.73 0.72Teachers 1,449 1,585 9.39 0.63 4,636 1.85 5,002 3,082 61.62 1.23Swansea 2,164 2,016 (6.84) 0.88 5,476 2.39 5,376 2,649 49.27 1.15Chorley & District 1,626 988 (39.24) 0.45 3,736 1.69 4,020 2,854 71.00 1.29Buckinghamshire 3,448 2,266 (34.28) 1.07 5,913 2.80 5,966 3,031 50.80 1.44Beverley 614 176 (71.34) 0.10 2,258 1.22 2,285 1,549 67.79 0.84Holmesdale 52 1,239 2282.69 0.70 3,469 1.95 3,568 2,149 60.23 1.21Ecology 566 881 55.65 0.62 3,363 2.37 3,364 2,077 61.74 1.46Earl Shilton 567 622 9.72 0.51 2,485 2.03 2,647 1,807 68.27 1.47Penrith 119 165 39.08 0.17 1,553 1.59 1,624 1,375 84.70 1.41

SocietyPrior Year Group

Profit for Year£000

Group Profit for Year

£000

Profit Change%

Group Profitfor Year/Mean

Assets%

Net Interest Income

£000

Group Net Interest

Margin/Mean Assets

%

Total Net Income

£000

Total Administrative Expenses plus depreciation

and amortisation

£000

Group Cost/Income

Ratio%

Group ManEx/Mean

Assets%

Table 3 cont’d: Group Profitability Ratios

Page 7: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 3 cont’d: Group Profitability Ratios Mortgage Loss Provisions

Society Charge/(Credit) for Year£000

Pre-provision Profit£000

Charge/(Credit) for Year/Profit Pre-Provision%

Nationwide 81,000 1,360,000 5.96Yorkshire 12,800 186,100 6.88Coventry (1,900) 229,900 (0.83)Skipton 8,400 138,500 6.06Leeds 18,500 117,300 15.77Principality 4,800 58,100 8.26West Bromwich 8,100 21,600 37.50Newcastle 4,600 11,900 38.66Nottingham 200 20,200 0.99Cumberland 267 15,672 1.70Progressive 3,405 17,429 19.54National Counties 334 2,670 12.51Saffron (286) 3,825 (7.48)Cambridge 3 1,500 0.20Monmouthshire (333) 7,599 (4.38)Leek United 203 4,719 4.30Furness (450) 3,047 (14.77)Newbury 130 7,287 1.78Ipswich 39 1,865 2.09Hinckley & Rugby 0 488 0.00

Page 8: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 3 cont’d: Group Profitability Ratios

Darlington 177 1,895 9.34Manchester 748 169 442.60Market Harborough 151 3,087 4.89Melton Mowbray (338) 1,230 (27.48)Marsden 210 1,121 18.73Scottish 116 1,450 8.00Tipton & Coseley (272) 2,630 (10.34)Hanley Economic 0 1,018 0.00Harpenden 100 1,075 9.30Dudley 230 1,565 14.70Vernon 61 1,292 4.72Loughborough (151) 481 (31.39)Mansfield 29 2,010 1.44Bath Investment 281 4,496 6.25Stafford Railway (22) 1,912 (1.15)Teachers (5) 1,809 (0.28)Swansea 62 2,610 2.38Chorley & District (119) 1,166 (10.21)Buckinghamshire (19) 2,815 (0.67)Beverley 466 689 67.63Holmesdale (208) 1,336 (15.57)Ecology 178 1,252 14.22Earl Shilton (12) 816 (1.44)Penrith (7) 249 (2.81)

Mortgage Loss Provisions

Society Charge/(Credit) for Year£000

Pre-provision Profit£000

Charge/(Credit) for Year/Profit Pre-Provision%

Page 9: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 3 cont’d: Group Profitability Ratios

Society Group Interest Receivable on FSRP£000

Group Interest Receivable/Mean FSRP

%

Group Interest Payable on Individuals

£000

Group Interest Payable/Mean Shares

%

Group Interest Spread for Members

%

Nationwide 5,009,000 3.18 1,577,000 1.16 2.02Yorkshire 1,146,400 3.55 405,200 1.48 2.07Coventry 944,500 3.36 453,800 1.86 1.49Skipton 472,000 3.65 214,600 1.77 1.89Leeds 423,200 4.05 163,700 1.71 2.34Principality 240,900 4.05 97,900 1.74 2.30West Bromwich 108,400 2.69 51,500 1.23 1.46Newcastle 98,200 4.12 49,600 1.76 2.36Nottingham 99,100 3.70 40,000 1.60 2.10Cumberland 54,307 3.55 22,183 1.42 2.14Progressive 52,453 3.82 22,868 1.51 2.32National Counties 45,334 4.39 21,031 2.07 2.32Saffron 38,918 4.34 13,432 1.45 2.89Cambridge 33,260 3.67 14,338 1.43 2.25Monmouthshire 29,052 3.76 13,576 1.61 2.15Leek United 22,657 3.30 10,661 1.31 1.99Furness 24,754 3.65 9,707 1.38 2.28Newbury 25,947 3.80 9,741 1.44 2.36Ipswich 18,171 3.95 7,404 1.58 2.37Hinckley & Rugby 11,729 2.53 5,286 1.15 1.38

Page 10: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 3 cont’d: Group Profitability Ratios

Darlington 13,686 3.53 5,510 1.22 2.32Manchester 12,634 3.85 4,204 1.18 2.67Market Harborough 12,295 3.59 4,041 1.20 2.39Melton Mowbray 9,717 3.21 4,746 1.52 1.69Marsden 10,065 3.40 3,797 1.18 2.22Scottish 10,717 4.00 5,232 1.55 2.45Tipton & Coseley 9,933 3.58 4,150 1.28 2.29Hanley Economic 8,895 3.21 3,362 1.18 2.03Harpenden 9,033 4.88 4,370 1.61 3.27Dudley 11,209 4.28 4,841 1.52 2.76Vernon 7,599 3.54 2,909 1.21 2.33Loughborough 7,503 3.63 3,533 1.41 2.22Mansfield 9,595 4.05 3,213 1.45 2.60Bath Investment 9,503 4.61 2,209 1.14 3.47Stafford Railway 6,232 3.56 3,047 1.37 2.18Teachers 7,886 3.70 3,066 1.49 2.21Swansea 7,388 4.62 2,359 1.26 3.37Chorley & District 6,877 4.46 3,450 1.76 2.70Buckinghamshire 8,962 5.56 2,820 1.88 3.68Beverley 3,829 2.75 1,820 1.24 1.52Holmesdale 4,868 3.83 1,922 1.42 2.42Ecology 4,524 4.85 1,721 1.38 3.47Earl Shilton 3,631 4.13 1,338 1.27 2.86Penrith 2,490 3.51 1,114 1.30 2.20

Society Group Interest Receivable on FSRP£000

Group Interest Receivable/Mean FSRP

%

Group Interest Payable on Individuals

£000

Group Interest Payable/Mean Shares

%

Group Interest Spread for Members

%

Page 11: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 4: Staff Costs and Mortgage Lending StatisticsGroup Gross Mortgage Lending

Society Total Numberof Staff

Total Staff Costs£000

Staff Costs per Staff Member

£000/staff

Lending Limit%

Prior Year£000

Current Year£000

% to total P/YrLoans

No. Group Arrears

12 Months and Over

Group Total Year

End Mortgage Provisions

£000

Nationwide 16,150 736,000 46 7.64 27,100,000 32,600,000 120.30 1,454 0Yorkshire 4,089 155,100 38 2.30 7,600,000 6,900,000 90.79 259 49,000Coventry 1,846 72,000 39 1.30 7,400,000 8,000,000 108.11 141 21,700Skipton 8,520 293,200 34 6.59 3,000,000 3,700,000 123.33 198 37,200Leeds 1,223 44,800 37 6.00 2,635,000 3,100,000 117.65 304 64,100Principality 887 42,900 48 5.60 278,000 461,000 165.83 N/A 49,200West Bromwich 678 25,800 38 13.70 446,000 673,000 150.90 73 64,700Newcastle 875 24,800 28 7.71 350,000 340,000 97.14 19 18,100Nottingham 578 20,700 36 3.21 706,000 651,000 92.21 7 4,500Cumberland 407 11,656 29 10.90 422,170 375,930 89.05 3 2,090Progressive 132 5,875 45 0.45 153,000 185,000 120.92 39 13,581National Counties 136 7,388 54 2.59 N/A 400,000 N/A 9 3,241Saffron 175 7,398 42 0.60 N/A N/A N/A 1 2,186Cambridge 179 7,814 44 2.74 174,300 98,900 56.74 0 1,299Monmouthshire 115 4,432 39 3.83 181,000 139,000 76.80 4 1,220Leek United 142 4,753 33 1.44 109,000 156,000 143.12 0 517Furness 148 4,897 33 1.33 157,000 133,000 84.71 18 1,979Newbury 119 4,637 39 1.90 143,000 183,000 127.97 9 961Ipswich 95 3,392 36 0.80 N/A N/A N/A 11 609Hinckley & Rugby 97 3,408 35 0.40 112,000 128,000 114.29 0 400

Page 12: KPMG Building Society Dashboard - Database KPIs 2016

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 4 cont’d: Staff Costs and Mortgage Lending Statistics

Darlington 93 3,237 35 7.62 72,200 72,700 100.69 1 2,191Manchester 43 2,060 48 10.19 387,372 330,618 85.35 15 17,999Market Harborough 83 3,268 39 3.00 85,000 88,000 103.53 5 1,080Melton Mowbray 73 2,847 39 4.45 56,000 63,000 112.50 0 1,408Marsden 81 2,595 32 2.00 78,000 86,600 111.03 0 1,073Scottish 61 2,635 43 5.53 51,100 51,300 100.39 8 528Tipton & Coseley 67 2,445 36 1.99 50,520 52,080 103.09 1 2,294Hanley Economic 59 2,224 38 1.86 55,700 65,000 116.70 1 2,375Harpenden 64 2,492 39 4.77 43,600 50,100 114.91 1 499Dudley 90 2,567 29 0.91 52,200 57,400 109.96 3 2,350Vernon 60 2,211 37 5.76 46,000 40,900 88.91 8 501Loughborough 48 1,796 37 4.48 37,700 42,000 111.41 3 1,223Mansfield 60 2,186 36 0.60 52,100 70,100 134.55 3 633Bath Investment 57 2,114 37 8.10 37,400 40,900 109.36 5 2,123Stafford Railway 19 578 30 1.50 44,100 32,100 72.79 0 219Teachers 34 1,774 52 1.60 N/A N/A N/A 2 514Swansea 28 1,087 39 2.86 37,500 31,200 83.20 0 0Chorley & District 43 44 1 2.86 32,300 30,500 94.43 5 295Buckinghamshire 29 1,565 54 2.02 19,000 24,000 126.32 N/A 295Beverley 17 768 45 6.24 25,700 19,200 74.71 1 1,602Holmesdale 24 1,172 49 3.86 41,300 45,900 111.14 0 261Ecology 24 1,019 42 9.22 23,100 42,100 182.25 0 402Earl Shilton 22 843 38 3.08 17,000 21,880 128.71 0 377Penrith 21 642 31 2.83 23,130 18,120 78.34 1 303

Group Gross Mortgage Lending

Society Total Numberof Staff

Total Staff Costs£000

Staff Costs per Staff Member

£000/staff

Lending Limit%

Prior Year£000

Current Year£000

% to total P/YrLoans

No. Group Arrears

12 Months and Over

Group Total Year

End Mortgage Provisions

£000

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Document Classification: KPMG Public

© 2016 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Table 5: Loans & Advances: Group Lending & ProvisionsLoans FSRP Provisions FSOL Provisions

SocietyFSRP Loans

Prior Year£000

FSRP Loans Current Year

£000

Increase%

FSOL and other Loans Prior Year

£000

FSOL andother Loans

Current Year£000

Increase%

Charge/(Credit)

£000

Year End Provision

£000

Charge/(Credit) to

FSRP Loans%

Provision to FSRPLoans

%

Charge/(Credit) to

FSOL and other Loans

%

Provision to FSOL

and other Loans

%

Nationwide 152,775,000 162,062,000 6.08 16,490,000 15,379,000 (6.74) 18,000 102,000 0.01 0.06 0.41 0.00Yorkshire 31,744,600 32,856,700 3.50 399,100 433,400 8.59 12,800 49,000 0.04 0.15 0.00 0.00Coventry 26,908,500 29,368,000 9.14 51,100 42,900 (16.05) (400) 16,500 (0.00) 0.06 (3.50) 12.12Skipton 12,153,300 13,680,000 12.57 479,700 457,500 (4.63) 600 25,200 0.00 0.18 1.70 2.62Leeds 9,733,600 11,149,100 14.54 271,300 196,500 (27.57) 8,800 25,900 0.08 0.23 4.94 19.44Principality 5,708,100 6,198,100 8.58 442,300 355,200 (19.69) 4,800 49,200 0.08 0.79 0.00 0.00West Bromwich 3,921,400 4,131,200 5.35 825,700 672,500 (18.55) 100 20,800 0.00 0.50 1.19 6.53Newcastle 2,448,700 2,321,900 (5.18) 175,100 235,200 34.32 100 900 0.00 0.04 1.91 7.31Nottingham 2,635,100 2,719,700 3.21 76,000 72,500 (4.61) 100 1,100 0.00 0.04 0.14 4.69Cumberland 1,430,061 1,626,470 13.73 163,238 177,607 8.80 (235) 263 (0.01) 0.02 0.28 1.03Progressive 1,354,327 1,388,818 2.55 5,892 5,334 (9.47) 3,151 13,581 0.23 0.98 4.76 0.00National Counties 989,249 1,076,519 8.82 25,721 22,623 (12.04) 43 1,630 0.00 0.15 1.29 7.12Saffron 926,142 866,129 (6.48) 3,474 3,258 (6.22) 286 2,186 0.03 0.25 (17.56) 0.00Cambridge 951,821 858,463 (9.81) 21,430 16,445 (23.26) 21 838 0.00 0.10 (0.11) 2.80Monmouthshire 768,707 775,200 0.84 33,427 30,952 (7.40) (114) 942 (0.01) 0.12 (0.71) 0.90Leek United 666,997 706,173 5.87 501 251 (49.90) 203 517 0.03 0.07 0.00 0.00Furness 675,821 679,921 0.61 10,660 7,842 (26.44) 203 1,626 (0.07) 0.24 0.28 4.50Newbury 647,865 716,469 10.59 13,834 13,401 (3.13) 135 826 0.02 0.12 (0.04) 1.01Ipswich 471,077 449,895 (4.50) 3,146 3,054 (2.92) (123) 609 (0.03) 0.14 5.30 0.00Hinckley & Rugby 453,259 474,730 4.74 356 257 (27.81) 0 370 0.00 0.08 0.00 11.67Darlington 389,777 385,017 (1.22) 23,384 22,163 (5.22) 68 545 0.02 0.14 0.49 7.43Manchester 354,437 302,441 (14.67) 31,278 26,802 (14.31) (504) 13,611 (0.17) 4.50 4.67 16.37

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Table 5 cont’d: Loans & Advances: Group Lending & Provisions

Market Harborough 338,887 346,194 2.16 10,778 10,712 (0.61) 135 1,080 0.04 0.31 0.15 0.00Melton Mowbray 295,955 310,183 4.81 3,949 3,098 (21.55) (236) 933 (0.08) 0.30 (3.29) 15.33Marsden 290,218 301,928 4.03 4,476 4,269 (4.62) 54 417 0.02 0.14 3.65 15.34Scottish 265,603 270,405 1.81 16,647 15,293 (8.13) 116 528 0.04 0.20 0.00 0.00Tipton & Coseley 278,134 277,480 (0.24) 6,593 4,984 (24.40) 106 1,947 0.04 0.70 (7.58) 6.96Hanley Economic 272,176 281,381 3.38 5,747 5,336 (7.15) 0 2,363 0.00 0.84 0.00 0.22Harpenden 180,305 189,682 5.20 9,053 8,377 (7.47) 128 139 0.07 0.07 (0.33) 4.30Dudley 255,129 268,420 5.21 2,091 1,907 (8.80) 231 2,345 0.09 0.87 (0.05) 0.26Vernon 209,207 219,920 5.12 14,413 12,855 (10.81) 88 274 0.04 0.12 (0.21) 1.77Loughborough 201,477 212,317 5.38 10,042 9,240 (7.99) (56) 599 (0.03) 0.28 (1.03) 6.75Mansfield 225,477 248,094 10.03 1,939 1,050 (45.85) 63 633 0.03 0.26 (3.24) 0.00Bath Investment 200,943 211,101 5.06 19,535 18,019 (7.76) 327 1,852 0.15 0.88 (0.26) 1.50Stafford Railway 173,998 176,507 1.44 3,131 2,623 (16.22) (22) 215 (0.01) 0.12 0.00 0.15Teachers 218,583 207,179 (5.22) 3,351 2,849 (14.98) (96) 514 (0.05) 0.25 3.19 0.00Swansea 154,482 165,105 6.88 5,539 4,685 (15.42) 62 43 0.04 0.03 0.00 0.00Chorley & District 161,208 147,397 (8.57) 1,111 1,066 (4.05) (119) 295 (0.08) 0.20 0.00 0.00Buckinghamshire 166,588 155,790 (6.48) 2,859 2,807 (1.82) (19) 160 (0.01) 0.10 0.00 4.81Beverley 140,694 137,551 (2.23) 9,443 8,568 (9.27) 279 1,327 0.20 0.96 2.18 3.21Holmesdale 116,965 137,055 17.18 4,783 3,893 (18.61) 9 261 0.01 0.19 (5.57) 0.00Ecology 82,024 104,475 27.37 9,270 9,017 (2.73) 119 163 0.11 0.16 0.65 2.65Earl Shilton 87,335 88,579 1.42 2,572 2,562 (0.39) (32) 333 (0.04) 0.38 0.78 1.71Penrith 68,485 73,600 7.47 1,428 1,322 (7.42) 55 183 0.07 0.25 (4.69) 9.08

Loans FSRP Provisions FSOL Provisions

SocietyFSRP Loans

Prior Year£000

FSRP Loans Current Year

£000

Increase%

FSOL and other Loans Prior Year

£000

FSOL andother Loans

Current Year£000

Increase%

Charge/(Credit)

£000

Year End Provision

£000

Charge/(Credit) to

FSRP Loans%

Provision to FSRPLoans

%

Charge/(Credit) to

FSOL and other Loans

%

Provision to FSOL

and other Loans

%

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Table 6: Loans & Advances: FSRP ProvisionsLoans Fully Secured on Residential Property (FSRP)

Society General Provision£000

Specific Provision£000

General to SpecificProvision

%

General Provision/TotalFSRP

%

Specific Provision/TotalFSRP

%

Nationwide N/A N/A N/A N/A N/AYorkshire 33,300 15,700 212.10 0.10 0.05Coventry 7,100 9,400 75.53 0.02 0.03Skipton 9,000 16,200 55.56 0.07 0.12Leeds 10,800 15,100 71.52 0.10 0.14Principality 19,300 29,900 64.55 0.31 0.48West Bromwich 9,000 11,800 76.27 0.22 0.29Newcastle 200 700 28.57 0.01 0.03Nottingham 700 400 175.00 0.03 0.01Cumberland 196 67 292.54 0.01 0.00Progressive 2,018 11,563 17.45 0.15 0.83National Counties 445 1,185 37.55 0.04 0.11Saffron 542 1,644 32.97 0.06 0.19Cambridge 202 636 31.76 0.02 0.07Monmouthshire 715 227 314.98 0.09 0.03Leek United 384 133 288.72 0.05 0.02Furness 871 755 115.36 0.13 0.11Newbury 733 93 788.17 0.10 0.01Ipswich 384 225 170.67 0.09 0.05Hinckley & Rugby 370 0 N/A 0.08 0.00

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Table 6 cont’d: Loans & Advances: FSRP Provisions

Darlington 263 282 93.26 0.07 0.07Manchester 11,905 1,706 697.83 3.94 0.56Market Harborough 570 510 111.76 0.16 0.15Melton Mowbray 298 635 46.93 0.10 0.20Marsden 393 25 1572.00 0.13 0.01Scottish 300 228 131.58 0.11 0.08Tipton & Coseley 1,315 632 208.07 0.47 0.23Hanley Economic 88 2,275 3.87 0.03 0.81Harpenden 139 0 N/A 0.07 0.00Dudley 150 2,195 6.83 0.06 0.82Vernon 113 161 70.19 0.05 0.07Loughborough 102 497 20.52 0.05 0.23Mansfield 549 84 653.57 0.22 0.03Bath Investment 194 1,658 11.70 0.09 0.79Stafford Railway 211 4 5275.00 0.12 0.00Teachers 508 6 8466.67 0.25 0.00Swansea N/A N/A N/A N/A N/AChorley & District 101 194 52.06 0.07 0.13Buckinghamshire 38 122 31.15 0.02 0.08Beverley 100 1,227 8.15 0.07 0.89Holmesdale 131 130 100.77 0.10 0.09Ecology 98 65 150.77 0.09 0.06Earl Shilton 333 0 N/A 0.38 0.00Penrith 131 52 253.43 0.18 0.07

Loans Fully Secured on Residential Property (FSRP)

Society General Provision£000

Specific Provision£000

General to SpecificProvision

%

General Provision/TotalFSRP

%

Specific Provision/TotalFSRP

%

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Loans Fully Secured on Land (and all other loans) FSOL

Society General Provision£000

Specific Provision£000

General to Specific Provision%

General Provision/Total FSOL (and other loans)

%

Specific Provision/Total FSOL (and other loans)

%

Nationwide N/A N/A N/A N/A N/AYorkshire N/A N/A N/A N/A N/ACoventry 900 4,300 20.93 2.10 10.02Skipton 3,600 8,400 42.86 0.79 1.84Leeds 10,700 27,500 38.91 5.45 13.99Principality N/A N/A N/A N/A N/AWest Bromwich 9,100 34,800 26.15 1.35 5.17Newcastle 2,000 15,200 13.16 0.85 6.46Nottingham 1,500 1,900 78.95 2.07 2.62Cumberland 1,250 577 216.64 0.70 0.32Progressive N/A N/A N/A N/A N/ANational Counties N/A 1,611 N/A N/A 7.12Saffron N/A 0.00 0.00Cambridge 378 83 455.42 2.30 0.50Monmouthshire 278 0 N/A 0.90 0.00Leek United N/A N/A N/A N/A N/AFurness 77 276 27.90 0.98 3.52Newbury 135 N/A N/A 1.01 N/AIpswich N/A N/A N/A N/A N/AHinckley & Rugby 30 N/A N/A 11.67 N/A

Table 7: Loans & Advances: FSOL (and all other loans) Provisions

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Table 7 cont’d: Loans & Advances: FSOL (and all other loans) ProvisionsDarlington N/A 1,646 N/A N/A 7.43Manchester 18 4,370 0.41 0.07 16.30Market Harborough N/A N/A N/A N/A N/AMelton Mowbray N/A 475 N/A N/A 15.33Marsden 21 634 3.31 0.49 14.85Scottish N/A N/A N/A N/A N/ATipton & Coseley 293 54 542.59 5.88 1.08Hanley Economic 12 0 N/A 0.22 0.00Harpenden 177 183 96.72 2.11 2.18Dudley 4 1 400.00 0.21 0.05Vernon 121 106 114.15 0.94 0.82Loughborough 303 321 94.39 3.28 3.47Mansfield 0 0 N/A 0.00 0.00Bath Investment 59 212 27.83 0.33 1.18Stafford Railway 4 0 N/A 0.15 0.00Teachers 0 0 N/A 0.00 0.00Swansea 0 0 N/A 0.00 0.00Chorley & District 0 0 N/A 0.00 0.00Buckinghamshire 0 135 0.00 0.00 4.81Beverley 116 159 72.96 1.35 1.86Holmesdale 0 0 N/A 0.00 0.00Ecology 6 233 2.58 0.07 2.58Earl Shilton 44 0 N/A 1.71 0.00Penrith 5 115 4.35 0.38 8.70

Loans Fully Secured on Land (and all other loans) FSOL

Society General Provision£000

Specific Provision£000

General to Specific Provision%

General Provision/Total FSOL (and other loans)

%

Specific Provision/Total FSOL (and other loans)

%

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Table 8: Group Reserves and Capital

SocietyGeneral

Reserves£000

Other Capital Instruments

£000

Other Reserves£000

Total Reserves£000

Prior Year Total Reserves

£000

Total Reserves/Total

Assets%

Other Capital£000

Subordinated Debt£000

Gross Capital%

Free Capital%

Nationwide 8,921,000 486,000 9,407,000 8,218,000 4.50 1,523,000 1,817,000 6.90 6.00Yorkshire 2,123,000 0 (18,100) 2,104,900 1,960,300 5.51 0 286,100 6.78 6.33Coventry 1,222,300 32,300 1,254,600 1,490,900 3.68 161,600 58,200 5.90 5.77Skipton 1,146,300 0 32,900 1,179,200 1,053,000 6.73 0 78,500 8.67 7.39Leeds 790,600 0 790,600 705,300 5.85 0 0 6.55 6.44Principality 447,400 0 1,600 449,000 411,300 5.92 0 92,300 8.80 8.60West Bromwich 239,300 4,000 243,300 239,900 4.22 254,400 0 10.37 7.29Newcastle 169,700 (500) 169,200 166,200 4.91 30,000 50,000 8.34 7.63Nottingham 192,300 0 200 192,500 177,100 5.80 0 0 7.11 6.49Cumberland 140,248 2,695 142,943 130,130 6.71 0 0 7.31 6.77Progressive 100,721 0 (612) 100,109 87,731 5.76 0 0 6.13 5.80National Counties 113,965 0 195 114,160 114,622 7.27 0 0 8.59 8.01Saffron 50,752 0 594 51,346 49,194 4.53 0 10,270 5.90 4.40Cambridge 59,507 0 (18) 59,489 58,260 5.29 0 0 5.65 5.27Monmouthshire 57,222 (48) 57,174 51,831 5.33 0 0 5.66 5.00Leek United 57,771 0 939 58,710 55,459 6.59 0 0 7.11 6.87Furness 63,138 0 4 63,142 60,157 7.15 0 4,986 8.44 8.08Newbury 53,886 0 1,425 55,311 49,672 6.37 0 0 6.82 6.19Ipswich 27,721 0 0 27,721 26,259 4.91 0 8,034 6.76 6.01Hinckley & Rugby 39,944 0 0 39,944 38,808 7.00 0 0 7.50 7.10

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Table 8 cont’d: Group Reserves and Capital

Darlington 40,749 0 0 40,749 39,893 7.66 0 0 8.34 7.99Manchester (5,555) 0 0 (5,555) (141) (1.33) 0 14,200 11.00 12.60Market Harborough 32,709 0 0 32,709 29,356 7.65 0 0 8.30 8.00Melton Mowbray 34,677 0 435 35,112 32,914 9.02 0 0 9.99 8.63Marsden 34,767 0 0 34,767 33,833 8.62 0 0 9.51 9.02Scottish 31,532 (46) 31,486 30,428 8.10 0 0 8.87 8.46Tipton & Coseley 35,309 0 35,309 32,650 9.71 0 0 10.80 10.82Hanley Economic 30,249 0 0 30,249 27,705 8.09 0 0 8.83 7.99Harpenden 20,802 0 1,397 22,199 21,153 7.22 0 0 7.81 6.56Dudley 19,949 8 19,957 18,888 5.64 0 0 5.99 5.04Vernon 20,147 0 22 20,169 19,263 6.73 0 0 7.26 6.81Loughborough 20,427 0 643 21,070 20,629 7.27 0 0 7.88 7.28Mansfield 22,919 0 0 22,919 21,347 7.28 0 0 7.89 7.53Bath Investment 26,772 0 46 26,818 23,578 9.17 0 0 10.10 9.20Stafford Railway 18,501 0 0 18,501 16,969 6.97 0 0 7.52 7.36Teachers 18,406 0 754 19,160 17,575 7.50 0 0 8.10 7.90Swansea 15,698 0 29 15,727 13,711 6.80 0 0 7.33 6.82Chorley & District 16,364 0 16,364 15,375 7.61 0 0 7.54 7.36Buckinghamshire 19,306 0 591 19,897 17,451 9.69 0 0 10.79 9.85Beverley 9,360 0 482 9,842 9,666 5.39 0 2,750 7.44 6.90Holmesdale 14,190 465 14,655 13,408 7.70 0 0 8.41 8.06Ecology 7,760 0 0 7,760 6,879 5.32 0 1,248 6.10 5.21Earl Shilton 9,927 0 9,927 9,304 8.01 0 0 8.74 8.44Penrith 10,661 0 0 10,661 10,496 10.65 0 0 11.94 11.72

SocietyGeneral

Reserves£000

Other Capital Instruments

£000

Other Reserves£000

Total Reserves£000

Prior Year Total Reserves

£000

Total Reserves/Total

Assets%

Other Capital£000

Subordinated Debt£000

Gross Capital%

Free Capital%

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Table 9: Credit Risk - ResidentialLoan to Value Indexing - Distribution of

Residential Loan Portfolio Past Due But Not Impaired Impaired Value of collateral held

Society >100% 90% -100%

70% -90%

50% -70% <50%

Loans Neither

Past due nor

Impaired£000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Not passed

due £000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Neither past due

nor impaired

£000

Past due nor

impaired £000

Impaired £000

Nationwide N/A N/A N/A N/A N/A 158,985,000 N/A N/A N/A N/A N/A 2,401,000 358,000 230,000 166,000 N/A N/A N/AYorkshire 0.6 1.9 17.2 51.4 28.9 32,291,400 0 0 0 757,700 444,200 N/A N/A N/A N/A 759,800 759,800 421,300Coventry 0.3 0 12.3 38.6 48.8 28,921,900 331,600 0 0 0 0 0 75,300 50,400 5,400 N/A N/A N/ASkipton 80,600 386,400 4,538,9005,240,5003,473,000 13,447,400 131,700 N/A N/A N/A N/A N/A N/A N/A N/A 13,512,800 0 148,300Leeds 0 3 23.3 73.7 0 10,707,600 297,100 N/A N/A N/A 0 N/A 58,700 41,100 46,100 10,951,400 0 139,100Principality 2.2 4.1 23.4 70.3 0 5,622,700 91,300 21,800 14,900 11,400 N/A N/A N/A N/A N/A N/A N/A N/AWest Bromwich N/A N/A N/A N/A N/A 4,001,500 35,800 0 0 0 0 22,600 16,200 16,000 8,100 7,604,800 0 102,900Newcastle 4 9.6 17.4 69 0 1,710,400 18,700 N/A N/A N/A N/A N/A 3,800 2,300 2,000 N/A N/A N/ANottingham 0 0.5 11.4 52.1 36 2,702,800 13,700 2,000 0 0 700 0 300 0 200 5,132,700 35,000 1,500Cumberland N/A N/A N/A N/A N/A 1,615,916 8,196 0 0 0 0 0 1,242 951 165 N/A N/A N/AProgressive 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ANational Counties 0 1 3 34 62 1,056,649 8,788 1,237 783 748 1,747 3,342 1,683 791 843 N/A N/A N/ASaffron N/A N/A N/A N/A N/A 843,551 12,425 2,236 0 0 0 0 140 231 0 1,869,360 0 17,544Cambridge 6228 16437 283739 314247 254257 864,131 3,950 2,852 3,975 0 0 0 0 0 0 N/A N/A N/AMonmouthshire N/A N/A N/A N/A N/A 781,698 20,324 2,270 N/A N/A N/A N/A N/A 1,860 N/A N/A N/A N/ALeek United 0 4 20 30 46 708,429 5,003 N/A N/A N/A 0 0 1,097 244 0 1,548,548 12,283 3,190Furness 142 11001 162538 256995 259087 616,270 55,674 2,100 1,222 0 1,226 0 1,111 2,318 0 N/A N/A N/ANewbury 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AIpswich 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHinckley & Rugby 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ADarlington 0.1 5.92 16.12 36.86 41 393,751 225 1,145 0 0 11,537 175 478 338 484 1,080,994 9,414 4,139Manchester 5 3 20 0 72 278,000 13,100 2,300 400 700 0 2,100 100 0 4,400 0 38,900 0

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Table 9 cont’d: Credit Risk - Residential

Market Harborough 0 0 79 256,027 180,594 338,765 1,436 0 0 0 4,739 1,254 0 0 0 1,482,190 5,541 31,481Melton Mowbray 764 11,809 28,182 108,412 161,915 302,416 1,358 523 719 0 1,731 2,553 1,066 716 0 1,143,973 0 8,216Marsden 0 2,938 94,304 133,735 71,077 300,716 1,037 74 5 0 222 0 0 0 0 680,533 4,550 264Scottish 669 3756 61122 115340 105693 263,499 5,195 1,322 0 831 0 0 0 0 439 N/A N/A N/ATipton & Coseley 6.23 0 40.22 32.78 20.77 274,584 4,135 351 0 113 123 150 517 0 329 569,292 8,328 2,924Hanley Economic 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHarpenden 1,051 0 1,052 46,072 150,977 186,186 2,172 1,145 0 318 0 0 0 0 139 N/A N/A N/ADudley N/A N/A N/A N/A N/A 163,311 6,494 432 401 396 86,507 468 1,005 212 2,999 N/A N/A N/AVernon 143 6,815 14,173 101,494 97,016 213,119 2,660 403 0 2,058 437 623 0 0 341 630,000 11,584 1,832Loughborough 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AMansfield 0 15025 80.944 76265 76,493 234,657 0 0 0 0 12,632 1,272 70 96 0 564,060 0 38,269Bath Investment 1.2 3.9 23.1 71.8 N/A 193,513 5,821 328 1,802 1,339 N/A N/A N/A N/A N/A N/A N/A N/AStafford Railway 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ATeachers 0 2.2 30.5 67.30 N/A 205,936 829 0 207 207 N/A N/A N/A N/A N/A N/A N/A N/ASwansea 0 0 45 41 14 164,129 0 0 0 0 0 708 268 0 0 344,125 0 2,081Chorley & District N/A N/A N/A N/A N/A 145,072 2,194 0 0 0 0 308 461 461 795 0 0 4,093Buckinghamshire N/A 0.8 12.2 59.4 27.6 143,012 6,068 2,811 0 0 4,957 1,749 0 0 0 508,625 29,605 0Beverley N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 148 N/A N/A N/A N/A N/A N/A N/AHolmesdale N/A N/A N/A N/A N/A 137,763 1,965 525 0 0 956 N/A N/A N/A N/A N/A N/A N/AEcology - 2,204 29,647 34,641 47,511 103,115 1,375 0 0 0 148 N/A N/A N/A N/A N/A N/A N/AEarl Shilton N/A N/A N/A N/A N/A 88,901 11 0 1 0 0 0 0 0 0 N/A N/A N/APenrith N/A N/A N/A N/A N/A 71,346 638 510 549 176 N/A N/A N/A N/A 381 N/A N/A N/A

Loan to Value Indexing - Distribution of Residential Loan Portfolio Past Due But Not Impaired Impaired Value of collateral held

Society >100% 90% -100%

70% -90%

50% -70% <50%

Loans Neither

Past due nor

Impaired£000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Not passed

due £000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Neither past due

nor impaired

£000

Past due nor

impaired £000

Impaired £000

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Table 10: Commercial & OtherLoan to Value Indexing - Distribution of

Residential Loan PortfolioPast Due But Not Impaired Impaired Value of collateral held

Society >100% 90% -100%

70% -90%

50% -70% <50%

Loans Neither

Past due nor

Impaired £000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Not past due but impaired

£000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Neither past due

nor impaired

£000

Past due not

impaired £000

Impaired £000

Nationwide N/A N/A N/A N/A N/A 2,783,000 55,000 N/A N/A N/A N/A 115,000 21,000 4,000 28,000 N/A 55,000 133,000Yorkshire 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ACoventry N/A N/A N/A N/A N/A 43,600 3,800 0 0 0 0 0 400 300 0 N/A N/A N/ASkipton 58,000 17,900 71,100 121,000 86,000 343,600 9,400 N/A N/A N/A N/A N/A N/A N/A N/A 339,700 0 700Leeds 0 25 28 47 N/A 137,800 N/A N/A N/A N/A N/A 42,800 100 0 13,300 170,600 0 9,700Principality 0 0 0 0 0 745,900 1,300 N/A N/A N/A 29,900 0 0 0 0 N/A N/A N/AWest Bromwich N/A N/A N/A N/A N/A 358,400 4,900 0 0 0 136,300 5,000 6,500 11,100 108,400 503,600 0 192,400Newcastle 33 5 28 34 0 100,800 0 0 0 0 24,500 3,300 0 0 7,500 N/A N/A N/ANottingham 0 1 21 49 29 66,000 1,300 200 0 500 3,500 500 500 0 0 125,700 2,600 4,700Cumberland N/A N/A N/A N/A N/A 157,506 2,169 0 0 0 0 0 0 0 698 N/A N/A N/AProgressive N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ANational Counties 0 0 6 40 54 20,700 N/A N/A N/A N/A 2,211 N/A N/A N/A 1,173 N/A N/A N/ASaffron 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ACambridge N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AMonmouthshire N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ALeek United 0 0 0 61 39 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AFurness 0 0 0 0 0 5,200 1,942 100 0 0 238 362 0 0 0 N/A N/A N/ANewbury 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AIpswich N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHinckley & Rugby N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ADarlington 23 0 4 15 58 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AManchester 0 0 0 0 0 22,500 1,500 700 300 0 0 700 1,200 2,100 2,200 0 5,100 N/A

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Table 10 cont’d: Commercial & Other

Market Harborough 0 0 0 8,421 2,291 10,712 0 0 0 0 0 0 0 0 0 27,285 0 0Melton Mowbray 1,581 545 212 662 573 1,235 0 0 0 0 2,338 0 0 0 0 4,200 0 2,073Marsden 466 0 2,376 779 1,303 1,997 N/A N/A N/A N/A 2,265 662 N/A N/A N/A 5,235 N/A 3,094Scottish N/A N/A N/A N/A N/A 14,747 433 0 0 113 0 0 0 0 0 N/A N/A N/ATipton & Coseley 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHanley Economic N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHarpenden N/A N/A N/A N/A N/A 6,521 730 730 0 0 756 0 0 0 360 N/A N/A N/ADudley N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AVernon 0 0 0 7,053 5,801 11,960 114 52 0 111 617 0 0 0 0 34,900 1,070 895Loughborough N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AMansfield 0 0 0 0 0 1,050 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ABath Investment 1 1 8 90 N/A 23,884 2,068 0 83 282 N/A N/A N/A N/A N/A N/A N/A N/AStafford Railway N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ATeachers 0 0 0 0 100 2,849 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ASwansea 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AChorley & District N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ABuckinghamshire 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/ABeverley 0 0 0 0 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AHolmesdale N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/AEcology 0 0 0 0 0 7,656 214 N/A N/A N/A 1,384 N/A N/A N/A N/A N/A N/A N/AEarl Shilton N/A N/A N/A N/A N/A 2,605 1 0 0 0 0 0 0 0 0 N/A N/A N/APenrith N/A N/A N/A N/A N/A 1,009 126 N/A N/A N/A N/A N/A N/A N/A 187 N/A N/A N/A

Loan to Value Indexing - Distribution of Residential Loan Portfolio

Past Due But Not Impaired Impaired Value of collateral held

Society >100% 90% -100%

70% -90%

50% -70% <50%

Loans Neither

Past due nor

Impaired £000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Not past due but impaired

£000

Past due 1 to 3

months£000

Past due 3 to 6

months£000

Past due 6 to 12 months

£000

Past due over 12 months

£000

Neither past due

nor impaired

£000

Past due not

impaired £000

Impaired £000

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KPI DefinitionsKPI Definition

Shares This is the total value of shares, usually as disclosed in the Society balance sheet; and includes shares held by individuals, other shares and any accrued interest.

Funding limit This is a statutorily defined ratio (Building Societies Act 1986, Section 7) and is as disclosed in the Society’s Annual Business Statement; this ratio is required to be on a Group basis where a Society prepares consolidated Group financial statements. The purpose of this ratio is to disclose the proportion of total shares and deposits that are not represented by shares held by individuals. Total shares and deposits include debt securities in issue but exclude derivative financial instruments recorded on the Balance Sheets of Societies reporting under IFRS.

Liquid assets This ratio is as disclosed in the Annual Business Statement: this will be on a Group basis where a Society prepares Group accounts.

The ratio basis is also disclosed in the Annual Business Statement and comprises liquid assets, as disclosed in the Balance Sheet as a percentage of total shares and deposit liabilities. Liquid assets include any debt securities held but exclude derivative financial instruments recorded on the Balance Sheets of Societies reporting under IFRS.

Total shares and deposits include any debt securities in issue but, for IFRS societies, exclude derivative financial instruments.

Profit Profit for the year is always the bottom line profit for the year; after all charges, exceptional items, taxation and extraordinary items.

Profit/Mean Assets This is the ratio as disclosed by Societies in the Annual Business Statement. Where a Society does not have subsidiaries, this will be a Society only ratio.

Net interest margin as a percentage of mean assets

This is Group net interest receivable expressed as a percentage of the simple average of the Group’s total assets as at the end of the current and preceding years. For IFRS Societies this ratio uses the equivalent term net interest income.

Cost to income ratio This ratio expresses the recurring administrative expenses plus depreciation and amortisation as a percentage of total income.

Mortgage loss provisions charge/(credit) for year divided into recurring profit pre-provision

This is the charge relating to provisions for mortgage losses as shown on the face of the Income and Expenditure Account, expressed as a percentage of the recurring profit before such provisions.

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KPI Definitions (cont.)KPI Definition

Reserves Reserves are disclosed on a consolidated basis for Societies preparing Group financial statements and on a Society only basis for those Societies without subsidiaries

Other reserves ‘Other reserves’ represent the sum of all other reserves and minority interests as disclosed on the face of the balance sheet.

Total reserves to total assets

This ratio is a Group ratio where Group accounts are prepared and is calculated including revaluation reserves, IFRS reserves, other reserves and minority interests, where relevant.

PIBS and Subordinated debt

Permanent Interest Bearing Shares (PIBS) and subordinated debt are presented as on the face of the balance sheet, less any unamortised issue costs and fair value adjustments disclosed within the relevant notes to the financial statements.

Gross capital ratio These ratios are as disclosed in a Society’s Annual Business Statement and are Group ratios for a Group accounts Society. The bases for the gross and free capital ratios are defined in the Building Societies Accounts Regulations (Schedule 9(2) and Schedule 11(3)).Gross capital comprises all reserves (including all IFRS reserves), subordinated debt, PIBS, Profit Participating Deferred Shares and minority interests.

Free capital ratio These ratios are as disclosed in a Society’s Annual Business Statement and are Group ratios for a Group accounts Society. The bases for the gross and free capital ratios are defined in the Building Societies Accounts Regulations (Schedule 9(2) and Schedule 11(3)).Free capital comprises gross capital plus general/collective mortgage loss provisions, less tangible and intangible fixed assets and investment properties.

Interest receivable as a percentage of mean FSRP

Interest receivable comprises the specific caption ‘On loans fully secured on residential property’ within interest receivable and similar income. Interest receivable on FSRP loans has been calculated as net of net income or expense on financial instruments, as disclosed in the same note. Mean FSRP is the mean of the current year and prior year gross FSRP, i.e. after adding back FSRP provisions. For IFRS societies, any fair value amounts disclosed inthe Loans/FSRP Note are excluded in order to maintain comparability with UK GAAP societies.

Interest payable as a percentage of mean shares

Interest payable comprises the interest caption ‘On shares held by individuals within interest payable and similar charges. Interest payable on sharesheld by individuals’ has been calculated as net of net income or expense on financial instruments, as disclosed in the same note. Mean shares are themean of the current and prior year total shares held by individuals as disclosed in the relevant note to the accounts. For IFRS societies, any fair valueamounts disclosed in the Shares.

Note are excluded, in order to maintain comparability with UK GAAP societies.

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KPI Definitions (cont.)KPI Definition

Interest spread for members

This is the difference achieved by deducting the ratio for interest payable on shares from the ratio for interest receivable from FSRP loans: the result being the interest spread on member transactions.

Total number of staff Staff numbers are calculated on the basis that two part-time staff are equivalent to one full-time staff member. Staff numbers include executive directors when shown separately but exclude non-executive directors if shown separately. Society branch staff are included, but all subsidiary staff are ignored, where disclosed. Some societies do not disclose their part-time staff numbers, which may result in a comparatively higher number of staff being disclosed than for those societies that do provide such analysis.

Lending limit This is a statutorily defined ratio (Building Societies Act 1986, Section 6) and is as disclosed in the Annual Business Statement: this ratio is required to be disclosed on a Group basis where a Society prepares Group accounts.

The purpose of this ratio is to disclose how much of a Society’s ‘Business Assets’ are not loans fully secured on residential property. As the statutory limit is 25%, this means that at least 75% of a Society’s Business Assets must comprise loans fully secured on residential property. Business Assets are defined as total lending plus certain sundry assets (but not liquid or fixed assets). A higher Lending Limit percentage disclosure indicates a higher proportion of lending other than loans fully secured on residential property. Conversely, a lower lending limit ratio indicates a Society with a higher proportion of loans fully secured on residential property.

Gross mortgage lending This is Group gross mortgage lending in the year, extracted as disclosed either in the Directors’ Report, or elsewhere from the ‘front end’ of the accounts package, or, in some cases, by KPMG enquiry to the Society. Where a Society does not have subsidiaries then this is a Society only disclosure. This data excludes any mortgage book acquisitions where a Society discloses such acquisitions and states that they have been included within the gross lending disclosure.

Gross mortgage lending is expressed as a percentage of prior year total Group or Society mortgage assets in the balance sheet i.e. FSRP plus FSOL plus Other loans. For IFRS societies, any fair value amounts disclosed in the notes are excluded from the total loan numbers.

FSRP loans, FSOL loans and Other loans

These are the total loan categories as disclosed in the Group balance sheet. For IFRS societies, this excludes any related fair value amounts that are disclosed within the relevant notes. The percentage disclosure is the increase from the prior year equivalent Group total FSRP, FSOL or Other loans.

Accounts 12 or more months in arrears

In all cases this figure is extracted from the Directors’ Report. The disclosure is required by the Building Societies Accounts Regulations to be within the Directors’ Report and to be a Group disclosure where applicable.

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KPI Definitions (cont.)KPI Definition

Total year end mortgage loss provisions

This comprises the total provisions against loans and therefore includes mortgage loss provisions relating to FSRP, FSOL and Other loans. Such provisions do not include any ‘other provisions’ that may be disclosed in the provisions note to the accounts, nor any provisions against loans and advances to credit institutions. The total mortgage loss provisions include both general and specific mortgage loss provisions.

Charges and provisions expressed as a proportion of FSRP and FSOL

The charges or credits to income are as disclosed in the mortgage loss or impairment provision tables and ignore any subsequent adjustments that may be made in arriving at the charge or credit to income, for example relating to recoveries.

The charges and provisions are expressed as a proportion of the gross FSRP and FSOL balances.

Credit Risk KPIs The information have been sourced from the credit risk disclosures provided in Society financial statements in accordance with IFRS 7. A number of Societies have not split out the information between residential (FSRP) and commercial (FSOL) loans. Where this is the case, the consolidated numbers provided have been disclosed alongside residential loans. It should also be noted that a number of societies had not adopted FRSW 102 or IFRS for the 2015/16 reporting season due to the timing of their year end. Consequently, they have not disclosed this information and it is not provided in Database.

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Document Classification: KPMG Confidential

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation

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