Farmer Mac Reports Third Quarter Results
11 November 2008 - 11:18AM
PR Newswire (US)
$9.8 Billion Guarantee Portfolio Remains Strong; Results
Significantly Affected by Previously Announced Investment Losses
WASHINGTON, Nov. 10 /PRNewswire-FirstCall/ -- The Federal
Agricultural Mortgage Corporation (Farmer Mac, NYSE: AGM and AGM.A)
today stated that previously reported large writedowns on two
investments -- Fannie Mae and Lehman Brothers Holdings Inc. -- were
the primary contributors to Farmer Mac incurring a loss on both a
core earnings and a GAAP basis for third quarter 2008. Exclusive of
those writedowns, Farmer Mac would have reported core earnings for
third quarter of $6.7 million. Farmer Mac's underlying business
remains sound, and the investment losses were somewhat reduced by
higher net interest income attributable to continued favorable
funding costs, as well as ongoing fee income from the Corporation's
$9.8 billion guarantee portfolio. In September 2008, when Fannie
Mae entered conservatorship and Lehman Brothers Holdings Inc.
declared bankruptcy, Farmer Mac held in its investment portfolio
$50.0 million of Fannie Mae floating rate preferred stock and $60.0
million of Lehman Brothers senior debt securities. As a result of
these events, Farmer Mac recognized other-than-temporary impairment
charges on these holdings of $44.7 million (in addition to the $5.3
million other-than-temporary impairment recorded in the second
quarter) and $52.4 million, respectively, during third quarter
2008. On a GAAP basis, Farmer Mac's third quarter 2008 net loss was
$106.1 million or $10.55 per diluted share, compared to a net loss
of $8.6 million or $0.82 per diluted share for third quarter 2007.
For the nine months ended September 30, 2008, the net loss to
common stockholders was $93.0 million or $9.33 per diluted share,
compared to net income of $13.7 million or $1.29 per diluted share
for the nine months ended September 30, 2007. In addition to
reporting financial results on a GAAP basis, Farmer Mac also
reports its core earnings, a non-GAAP measure. Farmer Mac uses core
earnings to measure corporate economic performance and develop
financial plans because, in management's view, core earnings more
accurately represent Farmer Mac's economic performance, transaction
economics and business trends before the effects on earnings of
changes in the fair values of financial derivatives and trading
assets. Those changes reflect the application of Statement of
Financial Accounting Standards No. 133, Accounting for Derivative
Instruments and Hedging Activities ("SFAS 133") and Statement of
Financial Accounting Standards No. 159, The Fair Value Option for
Financial Assets and Financial Liabilities -- Including an
amendment of FASB Statement No. 115 ("SFAS 159"). Investors and
securities analysts have previously relied upon similar measures to
evaluate Farmer Mac's historical and future performance. Farmer
Mac's disclosure of this non-GAAP measure is not intended to
replace GAAP information but, rather, to supplement it. Because
Farmer Mac's calculation of core earnings only excludes the items
noted above related to fair value changes of financial derivatives
and certain other assets carried at fair value, Farmer Mac's core
earnings, like its GAAP results, were adversely affected by the
impairment charges on investments during third quarter 2008. Core
earnings were a loss of $90.4 million or $8.98 per diluted share
for third quarter 2008, compared to a gain of $7.6 million or $0.71
per diluted share for third quarter 2007. For the nine months ended
September 30, 2008, core earnings were a loss of $72.7 million or
$7.30 per diluted share, compared to a gain of $19.4 million or
$1.82 per diluted share for the nine months ended September 30,
2007. Excluding the effects of the other-than-temporary impairment
charges recognized during third quarter 2008, core earnings would
have been $6.7 million for third quarter 2008 and $29.7 million
year-to-date. Farmer Mac had no other-than-temporary impairment
charges during the comparable periods in 2007. Third quarter 2008
included after-tax charges of $1.0 million related to financial
advisory services and $0.3 million for legal fees related to
corporate governance and personnel matters. Farmer Mac Acting
President and Chief Executive Officer Michael A. Gerber stated,
"While the losses on investment securities dominated our third
quarter results, we are pleased that our ability to raise capital
combined with our strong core business results during the current
financial market turmoil have enabled us to remain in capital
compliance and continue to serve the country's agricultural
community. We are moving forward focused on continuing to
strengthen our capital position and are evaluating several
initiatives to obtain additional capital so that we can continue to
grow our business, particularly given the high demand from
agricultural and rural utilities lenders for our programs and
products. We are also revising the risk management practices
related to our investment portfolio with greater focus on
preserving capital and improving liquidity in furtherance of our
Congressional mission to serve rural America. "It is important to
note that while the housing and consumer sectors of the economy
have experienced significant credit issues, the agricultural
economy has remained strong, as has Farmer Mac's guarantee
portfolio. As of September 30, 2008, Farmer Mac's 90-day
delinquencies were at historically low levels -- $11.5 million,
representing 0.23 percent of the portfolio. Furthermore, Farmer
Mac's net interest income and guarantee fee income were higher
during third quarter 2008, underscoring the continued strength of
our core business and highlighting our low funding costs. "We are
currently seeing a high demand from agricultural and rural
utilities lenders for our programs and products. Given the limited
amount of core capital Farmer Mac has above the statutory minimum
capital requirement, we are currently evaluating several
initiatives to obtain additional capital that would be necessary to
support this potential new business." Farmer Mac's net interest
yield, adjusted for the effects of SFAS 133, was 105 basis points
($44.7 million) for the nine months ended September 30, 2008,
compared to 74 basis points ($28.4 million) for the nine months
ended September 30, 2007. While it is not possible to predict how
long Farmer Mac's short-term borrowing costs will continue to be as
favorable as they were during third quarter, Farmer Mac's guarantee
fee income should continue to track the level of outstanding
business volume. During third quarter 2008, Farmer Mac's long-term
interest rate sensitivity remained low, despite the significant
volatility in the financial markets. Farmer Mac's effective
duration gap was 0.6 months as of September 30, 2008, compared to
0.9 months as of June 30, 2008. A reconciliation of Farmer Mac's
GAAP net income available to common stockholders to core earnings
is presented in the following table; that reconciliation is
supplemented by a further adjustment related to the impairment
losses on investments to assist in the comparison of results to
prior periods. Reconciliation of GAAP Net Income Available to
Common Stockholders to Core Earnings Three Months Ended September
30, 2008 September 30, 2007 (in thousands, except per share
amounts) Per Per Diluted Diluted Share Share GAAP net income
available to common stockholders $(106,136) $(10.55) $(8,570)
$(0.82) Less the effects of SFAS 133 and SFAS 159: Unrealized
losses on financial derivatives, net of tax (6,178) (0.61) (15,262)
(1.44) Unrealized losses on trading assets, net of tax (9,429)
(0.94) - - Net effects of settlements on agency forward contracts,
net of tax (162) (0.02) (953) (0.09) Core earnings $(90,367)
$(8.98) $7,645 $0.71 Impairment losses on investments (97,108)
(9.65) - - Total $6,741 $0.67 $7,645 $0.71 Nine Months Ended
September 30, 2008 September 30, 2007 Per Per Diluted Diluted Share
Share GAAP net income available to common stockholders $(92,962)
$(9.33) $13,721 $1.29 Less the effects of SFAS 133 and SFAS 159:
Unrealized losses on financial derivatives, net of tax (6,489)
(0.65) (5,952) (0.56) Unrealized losses on trading assets, net of
tax (14,081) (1.41) - - Net effects of settlements on agency
forward contracts, net of tax 345 0.03 281 0.03 Core earnings
$(72,737) $(7.30) $19,392 $1.82 Impairment losses on investments
(102,452) (10.28) - - Total $29,715 $2.98 $19,392 $1.82 The
writedowns of investment securities resulted in reductions to
Farmer Mac's core capital levels that required the Corporation to
raise additional capital to maintain compliance with its statutory
minimum capital requirement. On September 30, 2008, Farmer Mac
issued $65.0 million of Series B Preferred Stock. The Series B
Preferred Stock is reported as Mezzanine Equity on Farmer Mac's
Balance Sheet and is a component of Farmer Mac's core capital for
determination of statutory and regulatory capital compliance. As a
result of the issuance of the Series B Preferred Stock, Farmer
Mac's core capital exceeded the statutory minimum capital
requirement by $30.0 million as of September 30, 2008. More
complete information on Farmer Mac's performance for the quarter
ended September 30, 2008 is set forth in the Form 10-Q filed by
Farmer Mac earlier today with the Securities and Exchange
Commission (SEC). Forward-Looking Statements In addition to
historical information, this release includes forward-looking
statements that reflect management's current expectations for
Farmer Mac's future financial results, business prospects and
business developments. Management's expectations for Farmer Mac's
future necessarily involve a number of assumptions and estimates
and the evaluation of risks and uncertainties. Various factors or
events could cause Farmer Mac's actual results to differ materially
from the expectations as expressed or implied by the
forward-looking statements, including uncertainties regarding: (1)
the ability of Farmer Mac to increase its capital in an amount
sufficient to enable it to continue to operate profitably and
provide a secondary market for agricultural mortgage and rural
utilities loans; (2) the availability of reasonable rates and terms
of debt financing to Farmer Mac; (3) fluctuations in the fair value
of assets held by Farmer Mac, particularly in volatile markets; (4)
increases in general and administrative expenses attributable to
changes in the business and regulatory environment, including the
hiring of additional personnel with expertise in key functional
areas; (5) the rate and direction of development of the secondary
market for agricultural mortgage and rural utilities loans,
including lender interest in Farmer Mac credit products and the
Farmer Mac secondary market; (6) the general rate of growth in
agricultural mortgage and rural utilities indebtedness; (7)
borrower preferences for fixed-rate agricultural mortgage
indebtedness; (8) legislative or regulatory developments that could
affect Farmer Mac; (9) the willingness of investors to invest in
Farmer Mac Guaranteed Securities; and (10) developments in the
financial markets, including possible investor, analyst and rating
agency reactions to events involving GSEs, including Farmer Mac.
Other risk factors are discussed in Farmer Mac's Annual Report on
Form 10-K for the year ended December 31, 2007, as filed with the
SEC on March 17, 2008 and in Farmer Mac's Quarterly Report on Form
10-Q for the quarter ended September 30, 2008, as filed with the
SEC earlier today. The forward-looking statements contained in this
release represent management's expectations as of the date of this
release. Farmer Mac undertakes no obligation to release publicly
the results of revisions to any forward-looking statements included
in this release to reflect new information or any future events or
circumstances, except as otherwise mandated by the SEC. Farmer Mac
is a stockholder-owned instrumentality of the United States
chartered by Congress to establish a secondary market for
agricultural real estate and rural housing mortgage loans and rural
utilities loans and to facilitate capital market funding for
USDA-guaranteed farm program and rural development loans. Farmer
Mac's Class C non-voting and Class A voting common stocks are
listed on the New York Stock Exchange under the symbols AGM and
AGM.A, respectively. Additional information about Farmer Mac (as
well as the Annual Report on Form 10-K and Quarterly Report on Form
10-Q referenced above) is available on Farmer Mac's website at
http://www.farmermac.com/. The conference call to discuss Farmer
Mac's third quarter 2008 financial results and the Corporation's
Form 10-Q for third quarter 2008 will be webcast on Farmer Mac's
website beginning at 11:00 a.m. eastern time, Tuesday, November 11,
2008, and an audio recording of that call will be available on
Farmer Mac's website for two weeks after the call is concluded.
DATASOURCE: Farmer Mac CONTACT: Mary Waters of Farmer Mac,
+1-202-872-7700 Web site: http://www.farmermac.com/
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