STATEMENT TO THE NIGERIAN STOCK EXCHANGE AND THE SHAREHOLDERS ON THE EXTRACT OF THE AUDITED IFRS RESULTS FOR THE YEAR ENDED 31 DECEMBER 2014

SIGNED ON BEHALF OF THE BOARD OF DIRECTORS BY:

5/

Dr. Chris OgbechieChairmanFRC/201 IODN/00000011213 FRC/201

Mr. Uzoma DozieGroup Managing Director/CEO

5/CIBN/00000011214

Mr. Abdulrahman YinusaExecutive Director/CFOFRC/2013/ICAN/00000001564

In millions of NairaASSETS:

Cash and balances with central banksFinancial assets held for tradingDerivative assetsLoans to banksLoans and advances to customers Investment securities

-Available-for-sale -Heldto maturity

Assets pledged as collateralInvestment in subsidiariesInvestments in associatesInvestment properties held for saleProperty and equipmentIntangible assetsDeferred tax assetsOther assets

TOTAL ASSETS

LIABILITIES:

Deposits from banksDeposits from customersDerivative liabilitiesCurrent income tax liabilityDeferred tax liabilitiesOther liabilitiesBorrowingsLong term debtTOTAL LIABILITIES

EQUITY:

Share capital and share premiumRetained earningsOther components of equityTOTAL EQUITY ATTRIBUTABLE TO OWNERS OF THE BANK

Non-controlling interest

TOTAL EQUITYTOTAL LIABILITIES AND EQUITY

In millions of Naira

Gross Earnings 208,402 181,155 190,952 168,015

Interest income 161,129 143,128 148,743 133,485

Interest expense (51,553) (38,500) (46,810) (34,396)

Net interest income 109,576 104,628 101,933 99,089 Net impairment loss on financial assets (26,371) (23,297) (26,061) (20,946)Net interest income after impairment loss onfinancial assets 83,205 81,331 75,872 78,143Fees and commission income 36,590 29,803 33,000 27,061 Fees and commission expense (3,095) (2,048) (3,049) (2,026)

Net fee and commission income 33,495 27,755 29,951 25,035

Net trading income 6,664 4,637 6,172 4,316 Other operating income 1,986 3,587 1,004 3,153 Net gain/(loss) from other financial instrumentsthrough profit or loss 2,033 (1,041) 2,033 (1,041)Net operating income 127,383 116,269 115,032 109,606

Personnel expenses (33,340 (29,429) (29,821) (26,604)Depreciation and amortization (6,413) (6,780) (5,717) (5,493)Operating lease expenses (980) (818) (861) (723)

Other operating expenses (58,549) (47,157) (54,220) (43,536)Total expenses (99,282) (84,184) (90,619) (76,356)

Share of profit/(loss) of equity accounted investee - (5) - -

Profit before income tax 28,101 32,080 24,413 33,250Income tax expense (2,616) (3,535) (2,356) (3,496)

Profit for the year 25,485 28,545 22,057 29,754

Other comprehensive income net of income tax:Foreign currency translation differences onforeign operations (492) 227 - -Fair value gain/(loss) on available-for-saleinvestments 274 574 397 580

Other comprehensive gain/(loss) for the year (218) 1,453 397 1,232Total comprehensive income for the year 25,267 29,998 22,454 30,986Profit attributable to:Owners of the Bank 25,409 28,576 22,057 29,754Non-controlling interest 76 (31) - -

Profit for the year 25,485 28,545 22,057 29,754Total comprehensive income attributable to:Owners of the Bank 25,203 30,097 22,454 30,986Non-controlling interest 64 (99) -

10 10

-25,267 29,998 22,454 30,986

Earnings per share Basic earnings per share (kobo) 166 197 144 206Diluted earnings per share (kobo) 143 170 125 177Dividend per share (proposed) (kobo) 30 30Total impaired loans and advances (N’millions) 42,456 25,445 33,195 20,262Total impaired loans and advances to gross risk assets (%) 5.1% 3.5% 4.4%

GroupDec-14

GroupDec-13

BankDec-14

BankDec-13

STATEMENT OF COMPREHENSIVE INCOMEFOR THE YEAR ENDED 31 DECEMBER 2014

STATEMENT OF FINANCIAL POSITIONAS AT 31 DECEMBER 2014

GroupDec-14

GroupDec-13

Bank Bank

301,393 228,322 288,954 205,286 3,481 3,429 3,481 3,429

50 70 - -296,099 129,362 214,538 104,892 791,095 689,168 712,065 585,953

10,312 11,091 6,966 9,742 332,522 272,158 316,651 270,966 103,398 96,462 109,775 82,275

- - 15,842 15,842 2,918 2,918 2,918 2,918 4,334 4,314 4,165 4,153

55,062 49,827 51,551 46,502 3,539 2,843 2,580 1,840 4,987 6,746 4,984 6,742

23,933 22,146 15,800 14,391

1,933,123 1,518,856 1,750,270 1,354,931

68,760 54,580 9,686 5,745 1,493,081 1,206,044 1,354,815 1,093,784

12,608 14,658 12,608 14,6582,449 2,467 2,190 2,427

195 195 - -40,510 33,664 30,086 25,93474,637 47,514 103,366 53,198 31,859 20,881 31,859 20,881

1,724,099 1,380,003 1,544,610 1,216,627

146,113 96,867 146,113 96,867

35,241 17,483 32,846 18,44027,452 24,350 26,701 22,997

208,806 138,700 205,660 138,304

218 153

209.024 138,853 205,660 138,304

1,933,123 1,518,856 1,750,270 1,354,931

Dec-13Dec-14

To the Members of Diamond Bank Plc:Report on the Summary Financial Information The accompanying summary financial information, which comprise the summary statement of financial position as at 31 December 2014 and summary statement of profit or loss and other comprehensiveincome for the year then ended, are derived from the audited consolidated and separate financial statements of Diamond Bank Plc (“the Bank”) and its subsidiary companies (together “the Group”) for the year ended 31 December 2014. We expressed anunmodified opinion on those financial statements in our report dated 18 March 2015.

The summary financial information do not contain all the disclosures required by the International Financial Reporting Standards, the Companies and Allied Matters Act of Nigeria, the Financial Reporting Council of Nigeria Act, 2011, the Banks and OtherFinancial Institutions Act of Nigeria and other relevant Central Bank of Nigeria circulars applied in the preparation of the audited financial statements of the Bank and the Group. Reading the summary financial information, therefore, is not a substitute forreading the audited financial statements of the Bank and the Group.

Management's Responsibility for the Summary Financial InformationManagement is responsible for the preparation of a summary of the audited financial statements in accordance with the Companies and Allied Matters Act of Nigeria, and the Banks and Other Financial Institutions Act of Nigeria.

Auditor's ResponsibilityOur responsibility is to express an opinion on the summary financial information based on our procedures, which were conducted in accordance with the International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements.

OpinionIn our opinion, the summary financial information derived from the audited consolidated and separate financial statements of Diamond Bank Plc for the year ended 31 December 2014 are consistent, in all material respects, with those financial statements, in accordance with the Companies and Allied Matters Act of Nigeria and the Banks and Other Financial Institutions Act of Nigeria.

Report on Other Legal and Regulatory RequirementsCompliance with Section 27 (2) of the Banks and Other Financial Institutions Act of Nigeria and Central Bank of Nigeria Circular BSD/1/2004The Bank paid penalties in respect of contraventions of the Banks and Other Financial Institutions Act during the year ended 31 December 2014. Details of these contraventions and penalties paid have been disclosed in the financial statements.

Signed:

Kabir O. Okunlola FRC/2012/ICAN/00000000428 For: KPMG Professional Services Chartered Accountants 30 March 2015 Lagos, Nigeria

FOLLOW US ON

INDEPENDENT AUDITOR'S REPORT

3.3%

- -

Net reclassification adjustment for realizednet gains or losses, before tax 652 652- -

ABRIDGED/SUMMARY FINANCIAL INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2014

The Directors present the abridged/summary financial information of Diamond Bank Plc for the year ended 31 December 2014. These abridged/summary financial information are derived from the full financial statements for the year

ended 31 December 2014 and are not the full financial statements of the Bank. The full financial statements, from which these abridged/summary financial information were derived, will be delivered to the Corporate Affairs Commission

within the required deadline. The Bank's Auditors issued an unmodified audit opinion on the full financial statements for the year ended 31 December 2014 from which these abridged/summary financial information were derived.