NEW YORK, Jan. 23 /PRNewswire-FirstCall/ -- American Express Company today reported fourth quarter income from continuing operations of $751 million, up 12 percent from $669 million a year ago. Diluted earnings per share from continuing operations rose to $0.60, up 13 percent from $0.53 a year ago. (Photo: http://www.newscom.com/cgi-bin/prnh/20051201/AMEXLOGO ) (Dollars in millions, except per share amounts) Quarters Percentage Years Percentage Ended Inc/(Dec) Ended Inc/(Dec) December 31, December 31, 2005 2004 2005 2004 Revenues $6,437 $5,903 9.1% $24,267 $21,964 10.5% Income From Continuing Operations Before Accounting Change $751 $669 12.2% $3,221 $2,686 19.9% Income/(Loss) From Discontinued Operations $(6) $227 # $513 $830 (38.2%) Net Income $745 $896 (16.9%) $3,734 $3,445* 8.4% Earnings Per Common Share - Basic: Income From Continuing Operations Before Accounting Change $0.61 $0.54 13.0% $2.61 $2.13 22.5% Income/(Loss) From Discontinued Operations $(0.01) $0.18 # $0.42 $0.66 (36.4%) Net Income $0.60 $0.72 (16.7%) $3.03 $2.74* 10.6% Earnings Per Common Share - Diluted: Income From Continuing Operations Before Accounting Change $0.60 $0.53 13.2% $2.56 $2.09 22.5% Income/(Loss) From Discontinued Operations $(0.01) $0.18 # $0.41 $0.65 (36.9%) Net Income $0.59 $0.71 (16.9%) $2.97 $2.68* 10.8% Average Common Shares Outstanding Basic 1,232 1,242 (0.8%) 1,233 1,259 (2.0%) Diluted 1,258 1,270 (1.0%) 1,258 1,285 (2.1%) Return on Average Total Shareholders' Equity** 25.4% 22.0% - 25.4% 22.0% - * Reflects a $109 million non-cash pre-tax charge ($71 million after-tax), or $0.05 on a basic per share basis and $0.06 on a diluted per share basis, associated with discontinued operations, relating to the January 1, 2004 adoption of Statement of Position 03-1, "Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long- Duration Contracts and for Separate Accounts" (SOP 03-1). ** Computed on a trailing 12-month basis using Net Income and Total Shareholders' Equity (including discontinued operations prior to disposal) as included in the Consolidated Financial Statements prepared in accordance with U.S. generally accepted accounting principles (GAAP). # Denotes a variance of more than 100%. As previously reported, the Company spun-off or sold certain businesses, including Ameriprise Financial, Inc., in the third quarter of 2005. Including spin-off costs and prior year results for those businesses, net income totaled $745 million in the fourth quarter, down 17 percent from $896 million a year ago. Earnings per share on a diluted basis decreased to $0.59, down 17 percent from $0.71. The Company's reported return on equity (ROE) was 25.4 percent, up from 22.0 percent a year ago. Pro forma ROE, which is based on continuing operations, was 31.5 percent. (For further information about pro forma ROE, see the "Pro Forma ROE" section below.) Consolidated revenues rose 9 percent to $6.4 billion, up from $5.9 billion a year ago. Consolidated expenses totaled $5.5 billion, up 10 percent from $5.0 billion a year ago. "Fourth quarter results from continuing operations met or exceeded our long-term targets for earnings, revenues and, on a pro forma basis, return on equity. Higher spending by affluent consumers, small businesses and corporate Cardmembers more than offset the impact of an industry-wide spike in bankruptcy filings before new legislation went into effect last October," said Kenneth I. Chenault, chairman and chief executive. "We continued to invest aggressively in business building initiatives throughout the Company. New product introductions, a global brand advertising campaign and expanded card acquisition programs helped us to add two million cards-in-force during the last three months. Spending on American Express cards grew 15 percent. "Marketing-related spending rose to a record $1.6 billion, and we stepped up our investment in technology platforms during the quarter to support a pipeline that continues to broaden the product choice we offer to customers. "While marketing expense was below our earlier estimates, we were able to take full advantage of all the major opportunities we targeted for the quarter and generate results that outpaced our major competitors. "In addition, our network business took several major steps forward just before year-end when Citibank began issuing its first American Express-branded cards and we signed partnership agreements with Bank of America and HSBC. The momentum continued with last week's announcement of a similar agreement with GE Consumer Finance. All in all, American Express is entering 2006 in excellent competitive position." The quarter's income from continuing operations included substantially higher provisions for loan losses primarily related to the increased bankruptcy petitions mentioned above. Other significant items in the quarter included tax benefits of $60 million primarily related to finalizing state tax returns, and re-engineering costs of $65 million ($42 million after-tax). Significant items in the year-ago period included a $117 million net gain ($76 million after-tax) on the sale of a small business financing unit and a $99 million charge ($64 million after-tax) related to the restructuring of the Company's business travel unit, international banking operations and certain finance functions. For the full year, American Express reported income from continuing operations before accounting change of $3.2 billion, up 20 percent from $2.7 billion a year ago. Diluted earnings per share from continuing operations rose to $2.56, up 22 percent from $2.09 a year ago. Net income was $3.7 billion, up 8 percent from $3.4 billion a year ago. Earnings per share on a diluted basis rose to $2.97, up 11 percent from $2.68. Fourth quarter revenues and expenses The increase in quarterly revenues reflected higher discount revenue, up 13 percent as a result of a 15 percent increase in cardmember spending. Average cardmember spending rose 7 percent and total cards-in-force were up 9 percent. The benefits of overall higher cardmember spending were partially offset by a slightly lower average discount rate and the impact of a stronger U.S. dollar. Net finance charge revenue increased 25 percent, driven by a 19 percent growth in average cardmember loan balances. Fourth quarter expenses reflected a 34 percent higher provision for losses and benefits, as well as an 11 percent increase in marketing, promotion, rewards and cardmember services. Discontinued operations Loss from discontinued operations for the quarter totaled $6 million. The year ago period reflects income from discontinued operations of $227 million primarily related to the results from Ameriprise, which is no longer part of American Express. Segment results The following discussion of fourth quarter results presents U.S. Card Services segment results on a "managed basis," as if there had been no cardmember lending securitization transactions and to reflect certain tax- exempt investment income as if it had been earned on a taxable basis. In addition, International Card & Global Commercial Services reflects a reclassification of certain foreign exchange services, as revenues on a managed basis. For these business segments, this is the basis used by management to evaluate operations. For further information about managed basis and reconciliation of GAAP and managed information, see the "Managed Basis" section below. The Global Network & Merchant Services, and Corporate & Other segment results below are presented on a GAAP basis. U.S. Card Services reported fourth quarter net income of $411 million, up 13 percent from $363 million a year ago. Total revenues for the fourth quarter increased 14 percent to $3.5 billion, reflecting continued strong growth in spending and borrowing on U.S. consumer and small business cards. Total expenses increased 15 percent. The provision for losses increased 32 percent, reflecting the impact of the previously mentioned bankruptcies and a higher level of loans outstanding. Marketing, promotion, rewards and cardmember services expenses increased 12 percent, reflecting greater rewards costs and higher marketing and promotion expenses. For the full year 2005, U.S. Card Services reported net income of $1.8 billion, up 21 percent from $1.5 billion a year ago. International Card & Global Commercial Services reported fourth quarter net income of $241 million, up 30 percent from $184 million a year ago. Total revenues for the fourth quarter increased 2 percent over the year- ago period to $2.4 billion. The impact of higher spending and borrowing by Cardmembers was partially offset by a decline in travel commissions and fees. Fourth quarter total expenses were essentially unchanged from a year ago. The provision for losses and benefits rose 43 percent due to higher provision rates and volume. This increase was offset by a 6 percent decrease in human resource and other operating expenses, reflecting lower restructuring and re- engineering costs and the benefits of prior re-engineering activities. For the full year 2005, International Card & Global Commercial Services reported net income of $934 million, up 19 percent from $781 million a year ago. Global Network & Merchant Services reported fourth quarter net income of $159 million, up 19 percent from $134 million a year ago. Total revenues for the fourth quarter increased 6 percent over year-ago levels to $745 million. The increase reflects continued strong growth in billed business, offset by the impact of the decline in discount rate, which is largely allocated to this segment and includes costs associated with investments in strategic merchant partnerships. Bank partners that issue cards on the American Express network added close to 1 million cards in the quarter. Spending on bank-issued American Express cards increased more than 30 percent from a year ago. Total expenses were essentially flat. Marketing and promotion increased 35 percent, primarily reflecting higher company-wide brand-related advertising, offset by a decrease in other operating expenses. For the full year 2005, Global Network & Merchant Services reported net income of $564 million, down 2 percent from $574 million a year ago. The decline reflects the cost of an expanded company-wide brand advertising campaign in 2005 and a reduction in merchant-related reserves in 2004. Corporate & Other reported fourth quarter net expenses of $60 million, compared with $12 million a year ago. The year-ago results primarily reflected the benefit of the previously mentioned sale of the Company's small business financing unit. Net expenses for 2005 were $111 million compared with $187 million a year ago. The 2005 results reflect certain tax benefits. Managed Basis For U.S. Card Services, managed basis means the presentation assumes there have been no securitization transactions, i.e. all securitized cardmember loans and related income effects are reflected as if they were in the Company's balance sheet and income statements, respectively. The Company presents U.S. Card Services information on a managed basis because that is the way the Company's management views and manages the business. Management believes that a full picture of trends in the Company's cardmember lending business can only be derived by evaluating the performance of both securitized and non-securitized cardmember loans. Asset securitization is just one of several ways for the Company to fund cardmember loans. Use of a managed basis presentation, including non-securitized and securitized cardmember loans, presents a more accurate picture of the key dynamics of the cardmember lending business, avoiding distortions due to the mix of funding sources at any particular point in time. The Company does not currently securitize international loans. Irrespective of the funding mix, it is important for management and investors to see metrics, such as changes in delinquencies and write-off rates, for the entire cardmember lending portfolio because they are more representative of the economics of the aggregate cardmember relationships and ongoing business performance and trends over time. It is also important for investors to see the overall growth of cardmember loans and related revenue in order to evaluate market share. These metrics are significant in evaluating the Company's performance and can only be properly assessed when all non- securitized and securitized cardmember loans are viewed together on a managed basis. The managed basis presentation for U.S. Card Services also reflects an increase to interest income recorded to enable management to evaluate tax exempt investments on a basis consistent with taxable investment securities. On a GAAP basis interest income associated with tax exempt investments is recorded based on amounts earned. Accordingly, information presented on a managed basis assumes that tax exempt securities earned income at rates as if the securities produced taxable income with a corresponding increase in the provision for income taxes. The managed basis presentation for International Card & Global Commercial Services reflects a foreign exchange services reclassification for revenue earned related to the sale and purchase of foreign currencies as part of the foreign exchange business. On a GAAP basis, these revenues are included with other foreign exchange items that are reflected in other operating expenses. Accordingly, information presented on a managed basis assumes that the amounts earned are included in other revenue with a corresponding increase in other operating expenses. The following table reconciles the GAAP-basis U.S. Card Services and International Card & Global Commercial Services income statements to the managed-basis information. U.S. Card Services Selected Financial Information (preliminary, millions) GAAP Basis -------------------------------- % Inc/ Quarters Ended December 31, 2005 2004 (Dec) -------- -------- ---------- Revenues: Discount revenue, net card fees and other $ 2,397 $ 2,127 12.7% Cardmember lending: Finance charge revenue 685 455 50.8 Interest expense 200 96 # -------- -------- Net finance charge revenue 485 359 35.5 Securitization income, net 295 325 (9.3) -------- -------- Total revenues 3,177 2,811 13.0 -------- -------- Expenses: Marketing, promotion, rewards and cardmember services 1,097 976 12.5 Provision for losses 509 386 31.7 Human resources and other operating expenses 1,038 950 9.3 -------- -------- Total expenses 2,644 2,312 14.4 -------- -------- Pretax segment income 533 499 6.6 Income tax provision 122 136 (11.0) -------- -------- Segment income $ 411 $ 363 13.1 ======== ======== U.S. Card Services Selected Financial Information Securitization Tax Equivalent (preliminary, millions) Effect Effect Managed Basis ---------------- --------------- ------------- % Quarters Ended Inc/ December 31, 2005 2004 2005 2004 2005 2004 (Dec) ------ ------ ------ ------ ------ ------ ----- Revenues: Discount revenue, net card fees and other $53 $54 $56 $57 $2,506 $2,238 11.9% Cardmember lending: Finance charge revenue 744 621 1,429 1,076 32.9 Interest expense 226 132 426 228 86.8 ----- ----- ------- ------- Net finance charge revenue 518 489 1,003 848 18.4 Securitization income, net (295) (325) - - - ------- ------ ------ ------ ------ ------ Total revenues 276 218 56 57 3,509 3,086 13.7 ------- ------ ------ ------ ------ ------ Expenses: Marketing, promotion, rewards and cardmember services (6) - 1,091 976 11.9 Provision for losses 287 218 796 604 31.7 Human resources and other operating expenses (5) - 1,033 950 8.9 ------ ------ ------- ------- Total expenses $276 $218 2,920 2,530 15.5 ------ ------ ------ ------ ------- ------- Pretax segment income 56 57 589 556 5.7 Income tax provision $56 $57 $178 $193 (8.1) ------ ------ ------- ------- International Card & Global Commercial Services Selected Financial Information (preliminary, millions) GAAP Basis -------------------------------- % Inc/ Quarters Ended December 31, 2005 2004 (Dec) -------- -------- ---------- Revenues: Discount revenue, net card fees and other $ 2,156 $ 2,103 2.4% Cardmember lending: Finance charge revenue 278 240 15.6 Interest expense 94 78 21.1 -------- -------- Net finance charge revenue 184 162 13.0 -------- -------- Total revenues 2,340 2,265 3.2 -------- -------- Expenses: Marketing, promotion, rewards and cardmember services 321 312 2.2 Provision for losses and benefits 286 199 43.5 Human resources and other operating expenses 1,430 1,518 (5.8) -------- -------- Total expenses 2,037 2,029 0.3 -------- -------- Pretax segment income 303 236 27.9 Income tax provision 62 52 20.3 -------- -------- Segment income $ 241 $ 184 30.0 ======== ======== International Card & Global Commercial Services Selected Financial Information Foreign Exchange Services (preliminary, millions) Reclassification Managed Basis --------------- ----------------------- % Quarters Ended Inc/ December 31, 2005 2004 2005 2004 (Dec) -------- ------ -------- -------- ---------- Revenues: Discount revenue, net card fees and other $32 $42 $2,188 $2,145 1.9% Cardmember lending: Finance charge revenue Interest expense Net finance charge revenue ------- ------- -------- -------- Total revenues 32 42 2,372 2,307 2.7 ------- ------- -------- -------- Expenses: Marketing, promotion, rewards and cardmember services Provision for losses and benefits Human resources and other operating expenses 32 42 1,462 1,560 (6.3) ------- ------- -------- -------- Total expenses $32 $42 $2,069 $2,071 (0.2) ------- ------- -------- -------- U.S. Card Services Selected Financial Information (preliminary, millions) GAAP Basis -------------------------------- % Inc/ Years Ended December 31, 2005 2004 (Dec) -------- -------- ---------- Revenues: Discount revenue, net card fees and other $ 8,897 $ 7,893 12.7% Cardmember lending: Finance charge revenue 2,408 1,776 35.6 Interest expense 616 406 51.6 -------- -------- Net finance charge revenue 1,792 1,370 30.8 Securitization income, net 1,260 1,132 11.3 -------- -------- Total revenues 11,949 10,395 14.9 -------- -------- Expenses: Marketing, promotion, rewards and cardmember services 3,911 3,325 17.7 Provision for losses 1,676 1,508 11.1 Human resources and other operating expenses 3,763 3,422 10.0 -------- -------- Total expenses 9,350 8,255 13.3 -------- -------- Pretax segment income 2,599 2,140 21.4 Income tax provision 765 622 22.9 -------- -------- Segment income $ 1,834 $ 1,518 20.7 ======== ======== U.S. Card Services Selected Financial Information Securitization Tax Equivalent (preliminary, millions) Effect Effect Managed Basis -------------- -------------- ------------- % Years Ended Inc/ December 31, 2005 2004 2005 2004 2005 2004 (Dec) ------- ------- ------ ------- ------- ------- ----- Revenues: Discount revenue, net card fees and other $210 $210 $226 $228 $9,333 $8,331 12.0% Cardmember lending: Finance charge revenue 2,692 2,222 5,100 3,998 27.6 Interest expense 739 384 1,355 790 71.4 ------- ------- ------- ------- Net finance charge revenue 1,953 1,838 3,745 3,208 16.8 Securitization income, net (1,260) (1,132) - - - ------- ------- ------- ------- ------- ------- Total revenues 903 916 226 228 13,078 11,539 13.3 ------- ------- ------- ------- ------- ------- Expenses: Marketing, promotion, rewards and cardmember services (13) (16) 3,898 3,309 17.8 Provision for losses 924 942 2,600 2,450 6.1 Human resources and other operating expenses (8) (10) 3,755 3,412 10.1 ------- ------- ------- ------- Total expenses $903 $916 10,253 9,171 11.8 ------- ------- ------- ------- ------- ------- Pretax segment income 226 228 2,825 2,368 19.2 Income tax provision $226 $228 $991 $850 16.6 ------- ------- -------- ------- International Card & Global Commercial Services Selected Financial Information (preliminary, millions) GAAP Basis -------------------------------- % Inc/ Years Ended December 31, 2005 2004 (Dec) -------- -------- ---------- Revenues: Discount revenue, net card fees and other $8,354 $7,789 7.2% Cardmember lending: Finance charge revenue 1,035 907 14.1 Interest expense 351 267 30.7 -------- -------- Net finance charge revenue 684 640 7.2 -------- -------- Total revenues 9,038 8,429 7.2 -------- -------- Expenses: Marketing, promotion, rewards and cardmember services 1,269 1,130 12.2 Provision for losses and benefits 1,023 740 38.1 Human resources and other operating expenses 5,597 5,443 2.9 -------- -------- Total expenses 7,889 7,313 7.9 -------- -------- Pretax segment income 1,149 1,116 3.1 Income tax provision 215 335 (35.3) -------- -------- Segment income $ 934 $ 781 19.5 ======== ======== International Card & Global Commercial Services Selected Financial Information Foreign Exchange Services (preliminary, millions) Reclassification Managed Basis ---------------- -------------------- % Inc/ Years Ended December 31, 2005 2004 2005 2004 (Dec) ------ ------ ------ ------ ----- Revenues: Discount revenue, net card fees and other $135 $172 $8,489 $7,961 6.6% Cardmember lending: Finance charge revenue Interest expense Net finance charge revenue ------- ------- -------- -------- Total revenues 135 172 9,173 8,601 6.6 ------- ------- -------- -------- Expenses: Marketing, promotion, rewards and cardmember services Provision for losses and benefits Human resources and other operating expenses 135 172 5,732 5,615 2.1 ------- ------- -------- -------- Total expenses $135 $172 $8,024 $7,485 7.2 ------- ------- -------- -------- Pro Forma ROE The Company's consolidated return on equity (ROE) is calculated on a trailing 12-month basis using reported net income over average total shareholder's equity (including discontinued operations). The Company also reports pro forma ROE, which is determined on a trailing 12-month basis using income from continuing operations (which excludes discontinued operations) over the average of the month-end shareholders' equity at September 30, 2005 through December 31, 2005. Management believes pro forma ROE is an important measure because it reflects performance of the Company's continuing businesses by excluding the impact of Ameriprise Financial, Inc. and American Express Tax and Business Services, Inc., which were disposed of as of September 30, 2005. ROE Pro Forma ROE ------------------------------------------------- Trailing 12-months net income: Trailing four quarters income from $3.7 billion continuing operations: $3.2 billion Trailing 12-months average Average month-end shareholders' equity total shareholders' equity: for the quarter ending Dec. 31, 2005: $14.7 billion $10.2 billion ROE: 25.4% Pro forma ROE: 31.5% American Express Company (http://www.americanexpress.com/) is a leading global payments, network and travel company founded in 1850. Note: The 2005 Fourth Quarter/Full Year Earnings Supplement, as well as CFO Gary Crittenden's presentation from the investor conference call referred to below, will be available today on the American Express web site at http://ir.americanexpress.com/. An investor conference call to discuss fourth quarter earnings results, operating performance and other topics that may be raised during the discussion will be held at 5:00 p.m. (EST) today. Live audio of the conference call will be accessible to the general public on the American Express web site at http://ir.americanexpress.com/. A replay of the conference call also will be available today at the same web site address. This release includes forward-looking statements, which are subject to risks and uncertainties. The words "believe," "expect," "anticipate," "optimistic," "intend," "plan," "aim," "will," "may," "should," "could," "would," "likely," and similar expressions are intended to identify forward- looking statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. The Company undertakes no obligation to update or revise any forward-looking statements. Factors that could cause actual results to differ materially from these forward-looking statements include, but are not limited to, the following: the Company's ability to generate sufficient net income to achieve a return on equity on a GAAP basis of 28% to 30%; the Company's ability to grow its business and meet or exceed its return on shareholders' equity target by reinvesting approximately 35% of annually-generated capital, and returning approximately 65% of such capital to shareholders, over time, which will depend on the Company's ability to manage its capital needs and the effect of business mix, acquisitions and rating agency requirements; consumer and business spending on the Company's credit and charge card products and Travelers Cheques and other prepaid products and growth in card lending balances, which depend in part on the ability to issue new and enhanced card and prepaid products, services and rewards programs, and increase revenues from such products, attract new cardmembers, reduce cardmember attrition, capture a greater share of existing cardmembers' spending, sustain premium discount rates on its card products in light of regulatory and market pressures, increase merchant coverage, retain cardmembers after low introductory lending rates have expired, and expand the Global Network & Merchant Services business; the Company's ability to introduce new products, reward program enhancements and service enhancements on a timely basis during 2006; the success of the Global Network & Merchant Services business in partnering with banks in the United States, which will depend in part on the extent to which such business further enhances the Company's brand, allows the Company to leverage its significant processing scale, expands merchant coverage of the network, provides Global Network & Merchant Services' bank partners in the United States the benefits of greater cardmember loyalty and higher spend per customer, and merchant benefits such as greater transaction volume and additional higher spending customers; the continuation of favorable trends, including increased travel and entertainment spending, and the overall level of consumer confidence; successfully cross-selling financial, travel, card and other products and services to the Company's customer base, both in the United States and abroad; the Company's ability to generate sufficient revenues for expanded investment spending, and the ability to capitalize on such investments to improve business metrics; the costs and integration of acquisitions; the success, timeliness and financial impact (including costs, cost savings and other benefits including increased revenues), and beneficial effect on the Company's operating expense to revenue ratio, both in the short- term and over time, of reengineering initiatives being implemented or considered by the Company, including cost management, structural and strategic measures such as vendor, process, facilities and operations consolidation, outsourcing (including, among others, technologies operations), relocating certain functions to lower-cost overseas locations, moving internal and external functions to the Internet to save costs, and planned staff reductions relating to certain of such reengineering actions; the ability to control and manage operating, infrastructure, advertising and promotion expenses as business expands or changes, including the ability to accurately estimate the provision for the cost of the Membership Rewards program; the Company's ability to manage credit risk related to consumer debt, business loans, merchant bankruptcies and other credit trends and the rate of bankruptcies, which can affect spending on card products, debt payments by individual and corporate customers and businesses that accept the Company's card products and returns on the Company's investment portfolios; bankruptcies, restructurings or similar events affecting the airline or any other industry representing a significant portion of the Company's billed business, including any potential negative effect on particular card products and services and billed business generally that could result from the actual or perceived weakness of key business partners in such industries; the triggering of obligations to make payments to certain co-brand partners, merchants, vendors and customers under contractual arrangements with such parties under certain circumstances; a downturn in the Company's businesses and/or negative changes in the Company's and its subsidiaries' credit ratings, which could result in contingent payments under contracts, decreased liquidity and higher borrowing costs; risks associated with the Company's agreements with Delta Air Lines to prepay $350 million for the future purchases of Delta SkyMiles rewards points; fluctuations in foreign currency exchange rates; fluctuations in interest rates, which impact the Company's borrowing costs, return on lending products; accuracy of estimates for the fair value of the assets in the Company's investment portfolio and, in particular, those investments that are not readily marketable, including the valuation of the interest-only strip relating to the Company's lending securitizations; the potential negative effect on the Company's businesses and infrastructure, including information technology, of terrorist attacks, disasters or other catastrophic events in the future; political or economic instability in certain regions or countries, which could affect lending and other commercial activities, among other businesses, or restrictions on convertibility of certain currencies; changes in laws or government regulations, including changes in tax laws or regulations that could result in the elimination of certain tax benefits; outcomes and costs associated with litigation and compliance and regulatory matters; deficiencies and inadequacies in the Company's internal control over financial reporting, which could result in inaccurate or incomplete financial reporting; and competitive pressures in all of the Company's major businesses. A further description of these and other risks and uncertainties can be found in the Company's Annual Report on Form 10-K for the year ended December 31, 2004, and its other reports filed with the SEC. All information in the following tables is presented on a basis prepared in accordance with U.S. generally accepted accounting principles (GAAP), unless otherwise indicated. The information presented herein reflects discontinued operations presentation for the spin-off of Ameriprise effective as of September 30, 2005 and certain dispositions, and is revised from previously reported results. (Preliminary) AMERICAN EXPRESS COMPANY CONSOLIDATED STATEMENTS OF INCOME (Millions) Quarters Ended December 31, ------------------ Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- Revenues Discount revenue $ 3,172 $ 2,817 12.6 % Cardmember lending net finance charge revenue 703 560 25.5 Net card fees 518 491 5.4 Travel commissions and fees 435 484 (10.1) Other commissions and fees 640 616 4.0 Securitization income, net 295 325 (9.2) Other investment and interest income 279 261 6.8 Other 395 349 13.3 ------ ------ Total 6,437 5,903 9.1 ------ ------ Expenses Human resources 1,177 1,232 (4.4) Marketing, promotion, rewards and cardmember services 1,581 1,420 11.2 Provision for losses and benefits Charge card 290 240 21.1 Cardmember lending 415 296 40.3 Investment certificates and other 108 71 52.1 ------ ------ Total 813 607 34.1 Professional services 714 647 10.3 Occupancy and equipment 390 379 2.9 Interest 249 222 12.5 Communications 115 120 (5.2) Other 439 356 24.2 ------ ------ Total 5,478 4,983 10.0 ------ ------ Pretax income from continuing operations 959 920 4.2 Income tax provision 208 251 (17.4) ------ ------ Income from continuing operations 751 669 12.2 Income/(Loss) from discontinued operations, net of tax (6) 227 # ------ ------ Net income $ 745 $ 896 (16.9) ====== ====== # Denotes a variance of more than 100% (Preliminary) AMERICAN EXPRESS COMPANY CONSOLIDATED STATEMENTS OF INCOME (Millions) Years Ended December 31, ------------------ Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- Revenues Discount revenue $11,730 $10,249 14.4 % Cardmember lending net finance charge revenue 2,580 2,224 16.1 Net card fees 2,033 1,909 6.5 Travel commissions and fees 1,780 1,795 (0.8) Other commissions and fees 2,456 2,284 7.2 Securitization income, net 1,260 1,132 11.4 Other investment and interest income 1,055 997 5.8 Other 1,373 1,374 (0.1) ------ ------ Total 24,267 21,964 10.5 ------ ------ Expenses Human resources 4,829 4,538 6.4 Marketing, promotion, rewards and cardmember services 5,841 4,965 17.6 Provision for losses and benefits Charge card 1,038 833 24.7 Cardmember lending 1,349 1,130 19.4 Investment certificates and other 386 301 27.8 ------ ------ Total 2,773 2,264 22.5 Professional services 2,308 2,141 7.8 Occupancy and equipment 1,428 1,353 5.6 Interest 920 814 13.1 Communications 457 474 (3.7) Other 1,463 1,584 (7.5) ------ ------ Total 20,019 18,133 10.4 ------ ------ Pretax income from continuing operations before accounting change 4,248 3,831 10.9 Income tax provision 1,027 1,145 (10.4) ------ ------ Income from continuing operations before accounting change 3,221 2,686 19.9 Income from discontinued operations, net of tax 513 830 (38.2) ------ ------ Income before cumulative effect of accounting change 3,734 3,516 6.2 Cumulative effect of accounting change - (71) (A) # ------ ------ Net income $3,734 $3,445 8.4 ====== ====== # Denotes a variance of more than 100% (A) Reflects a $109 million non-cash pretax charge ($71 million after-tax) associated with discontinued operations related to the January 1, 2004 adoption of SOP 03-1. (Preliminary) AMERICAN EXPRESS COMPANY CONDENSED CONSOLIDATED BALANCE SHEETS (Billions) December 31, December 31, 2005 2004 ------------ ------------ Assets Cash and cash equivalents $7 $8 Accounts receivable 35 32 Investments 21 22 Loans 41 34 Other assets 10 11 Assets of discontinued operations - 87 ------------ ------------ Total assets $114 $194 ============ ============ Liabilities and Shareholders' Equity Short-term debt $16 $14 Long-term debt 31 33 Other liabilities 56 50 Liabilities of discontinued operations - 81 ------------ ------------ Total liabilities 103 178 ------------ ------------ Shareholders' Equity* 11 16 ------------ ------------ Total liabilities and shareholders' equity $114 $194 ============ ============ * Total Shareholders' Equity at December 31, 2004 includes discontinued operations reflected in the Company's historical Consolidated Financial Statements. (Preliminary) AMERICAN EXPRESS COMPANY FINANCIAL SUMMARY (Millions) Quarters Ended December 31, ------------------ Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- REVENUES U.S. Card Services $3,177 $2,811 13.1 % International Card & Global Commercial Services 2,340 2,265 3.2 Global Network & Merchant Services 745 703 6.0 ------ ------ 6,262 5,779 8.3 Corporate & Other, including adjustments and eliminations 175 124 44.0 ------ ------ CONSOLIDATED REVENUES $6,437 $5,903 9.1 ====== ====== PRETAX INCOME (LOSS) FROM CONTINUING OPERATIONS U.S. Card Services $533 $499 6.6 % International Card & Global Commercial Services 303 236 27.9 Global Network & Merchant Services 242 211 15.0 ------ ------ 1,078 946 13.8 Corporate & Other (119) (26) # ------ ------ PRETAX INCOME FROM CONTINUING OPERATIONS $959 $920 4.2 ====== ====== NET INCOME (LOSS) U.S. Card Services $411 $363 13.1 % International Card & Global Commercial Services 241 184 30.0 Global Network & Merchant Services 159 134 18.7 ------ ------ 811 681 18.8 Corporate & Other (60) (12) # ------ ------ Income from continuing operations 751 669 12.2 Income/(Loss) from discontinued operations, net of tax (6) 227 # ------ ------ NET INCOME $745 $896 (16.9) ====== ====== # Denotes a variance of more than 100%. (Preliminary) AMERICAN EXPRESS COMPANY FINANCIAL SUMMARY (CONTINUED) (Millions) Years Ended December 31, ------------------ Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- REVENUES U.S. Card Services $11,949 $10,395 15.0 % International Card & Global Commercial Services 9,038 8,429 7.2 Global Network & Merchant Services 2,842 2,639 7.8 ------ ------ 23,829 21,463 11.0 Corporate & Other, including adjustments and eliminations 438 501 (13.0) ------ ------ CONSOLIDATED REVENUES $24,267 $21,964 10.5 ====== ====== PRETAX INCOME (LOSS) FROM CONTINUING OPERATIONS U.S. Card Services $ 2,599 $ 2,140 21.4 % International Card & Global Commercial Services 1,149 1,116 3.1 Global Network & Merchant Services 870 904 (3.7) ------ ------ 4,618 4,160 11.0 Corporate & Other (370) (329) 13.0 ------ ------ PRETAX INCOME FROM CONTINUING OPERATIONS BEFORE ACCOUNTING CHANGE $ 4,248 $ 3,831 10.9 ====== ====== NET INCOME (LOSS) U.S. Card Services $ 1,834 $ 1,518 20.8 % International Card & Global Commercial Services 934 781 19.5 Global Network & Merchant Services 564 574 (1.9) ------ ------ 3,332 2,873 15.9 Corporate & Other (111) (187) (41.4) ------ ------ Income from continuing operations before accounting change 3,221 2,686 19.9 Income from discontinued operations, net of tax 513 830 (38.2) Cumulative effect of accounting change - (71) (A) # ------ ------ NET INCOME $ 3,734 $ 3,445 8.4 ====== ====== # Denotes a variance of more than 100%. (A) Reflects a $109 million non-cash pretax charge ($71 million after-tax) associated with discontinued operations related to the January 1, 2004 adoption of SOP 03-1. (Preliminary) AMERICAN EXPRESS COMPANY FINANCIAL SUMMARY (CONTINUED) Quarters Ended December 31, ---------------- Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- EARNINGS PER COMMON SHARE BASIC Income from continuing operations $ 0.61 $ 0.54 13.0 % Income/(Loss) from discontinued operations (0.01) 0.18 # ------ ------ Net income $ 0.60 $ 0.72 (16.7)% ====== ====== Average common shares outstanding (millions) 1,232 1,242 (0.8)% ====== ====== DILUTED Income from continuing operations $ 0.60 $ 0.53 13.2 % Income/(Loss) from discontinued operations (0.01) 0.18 # ------ ------ Net income $ 0.59 $ 0.71 (16.9)% ====== ====== Average common shares outstanding (millions) 1,258 1,270 (1.0)% ====== ====== Cash dividends declared per common share $ 0.12 $ 0.12 - % ====== ====== SELECTED STATISTICAL INFORMATION Quarters Ended December 31, ---------------- Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- Return on average total shareholders' equity (A) 25.4% 22.0% Common shares outstanding (millions) 1,241 1,249 (0.7)% Book value per common share* $ 8.49 $ 12.83 (33.8)% Shareholders' equity (billions)* $ 10.5 $ 16.0 (34.3)% (A) Computed on a trailing 12-month basis using net income and total shareholders' equity (including discontinued operations) as included in the historical Consolidated Financial Statements prepared in accordance with GAAP. * Total Shareholders' Equity and book value per common share amounts prior to September 30, 2005 include discontinued operations reflected in the Company's historical Consolidated Financial Statements. (Preliminary) AMERICAN EXPRESS COMPANY FINANCIAL SUMMARY (CONTINUED) Years Ended December 31, ---------------- Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- EARNINGS PER COMMON SHARE BASIC Income from continuing operations $ 2.61 $ 2.13 22.5 % Income from discontinued operations 0.42 0.66 (36.4)% Cumulative effect of accounting change - (0.05) (A) # ------ ------ Net income $ 3.03 $ 2.74 10.6 % ====== ====== Average common shares outstanding (millions) 1,233 1,259 (2.0)% ====== ====== DILUTED Income from continuing operations $ 2.56 $ 2.09 22.5 % Income from discontinued operations 0.41 0.65 (36.9)% Cumulative effect of accounting change - (0.06) (A) # ------ ------ Net income $ 2.97 $ 2.68 10.8 % ====== ====== Average common shares outstanding (millions) 1,258 1,285 (2.1)% ====== ====== Cash dividends declared per common share $ 0.48 $ 0.44 9.1 % ====== ====== SELECTED STATISTICAL INFORMATION Years Ended December 31, ---------------- Percentage 2005 2004 Inc/(Dec) ------ ------ ---------- Return on average total shareholders' equity (B) 25.4% 22.0% Common shares outstanding (millions) 1,241 1,249 (0.7)% Book value per common share* $ 8.49 $ 12.83 (33.8)% Shareholders' equity (billions)* $ 10.5 $ 16.0 (34.3)% # Denotes a variance of more than 100%. (A) Reflects a $109 million non-cash pretax charge ($71 million after-tax), or $0.05 on a basic per share basis and $0.06 on a diluted per share basis, associated with discontinued operations related to the January 1, 2004 adoption of SOP 03-1. (B) Computed on a trailing 12-month basis using net income and total shareholders' equity (including discontinued operations) as included in the historical Consolidated Financial Statements prepared in accordance with GAAP. * Total Shareholders' Equity and book value per common share amounts prior to September 30, 2005 include discontinued operations reflected in the Company's historical Consolidated Financial Statements. To view additional business segment financials go to: http://ir.americanexpress.com/ First Call Analyst: FCMN Contact: alexandra.a.martinez@aexp.com http://www.newscom.com/cgi-bin/prnh/20051201/AMEXLOGO http://photoarchive.ap.org/ DATASOURCE: American Express Company CONTACT: Robert Glick, +1-212-640-1041, , or Michael J. O'Neill, +1-212-640-5951, mike.o', both of American Express Company Web site: http://www.americanexpress.com/ http://ir.americanexpress.com/

Copyright