Q1 Reporting: US Bancorp & State Street

US Bancorp & State Street made their numbers, but we expect WaMu, Intel, Citigroup, JPMorgan and Wells Fargo to all miss profit estimates.

U.S. Bancorp, #7 US bank, Q1 earnings fell 4%; revenue up 14%; Richard K. Davis, CEO sounding like Wells Fargo CEO Stumpf, said

results "reflected the disciplined approach we have taken toward managing credit and operating risk."

Loan-loss provision more than doubled from $177 to $485 M; Net charge-offs rose to $293 from $177 M, and nonperforming assets rose 45% to $845M.

Some truth from Davis: "Declining home prices in many of our markets, in addition to

stress in the residential home building and mortgage-related industries, are expected to continue through the balance of the year
."

State Street, reported Q1 08 revenue +52%; earnings +69% record Yoy & Qoq performance; stock down 9%, biggest drop in 5 years on the rosy news, why?

Concern the worlds largest institutional money manager will be forced to

bail out four mortgage-backed debt funds SIV that are sitting on $1.49 billion of potential losses.

So far, the company has purchased $850 million of securities from the funds, known as conduits, at a loss of $11.6 million.

The off-balance- sheet investment pools hold $28.3 billion in assets, mostly mortgage debt.

CEO Ronald Logue: The conduit assets are "very high quality" and State Street doesn't expect to consolidate them on its books.

Retail mortgage-backed securities in the U.S., Australia and Europe account for 54% of assets held by State Street conduits.

Student loans, auto and equipment loans and credit cards make up another 29%.

The funds contain no exposure to subprime mortgages or asset-backed collateralized debt obligations.

Fitch Ratings today said it may cut State Street's long- term debt ratings from AA-, the fourth highest,

citing the conduits as well as $3.2 billion in unrealized losses in the company's on-balance investment portfolio.

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